Opinion of the Advocate General — ECLI:EU:C:2005:344
Date: 2005-06-02
Language of the case: English
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Procedure: Action for annulment - unfounded

Summary of the Judgment Approximation of laws – Article 95 EC – Scope (Arts 93 EC, 94 EC and 95 EC; Council Regulation No 1798/2003; Council Directive 2003/93) The words ‘fiscal provisions’ in Article 95(2) EC cover not only all areas of taxation, without drawing any distinction between the types of duties or taxes concerned, but also all aspects of taxation, whether material rules or procedural rules. The aim and content of Regulation No 1798/2003 on administrative cooperation in the field of value added tax repealing Regulation No 218/92 and adopted on the basis of Article 93 EC, and Directive 2003/93 amending Council Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxation, adopted on the basis of Articles 93 EC and 94 EC, is the approximation of procedural provisions in tax matters. Article 95(1) EC does not therefore constitute the correct legal basis for the adoption of Regulation No 1798/2003 and Directive 2003/93. (see paras 47, 59-60, 62-64)