Official Journal of the European Union EN 23.8.2003 C 200/17
Does subparagraph (a) of the first paragraph of Article 13C of
the Sixth Council Directive (77/388/EEC) of 17 May 1977 onthe harmonisation of the laws of the Member States relating toturnover taxes —Common system of value added tax (
1),
permit a Member State which has exercised the power to allow
taxpayers a right of option for taxation in cases of letting and
leasing of immovable property to make full deduction of theinput VAT conditional upon non-retroactive approval of the taxauthorities first being obtained?
(1) OJ L 145, 13.06.1977, p. 1.
Action brought on 23 June 2003 by the Commission of
the European Communities against the Italian Republic
(Case C-270/03)
(2003/C 200/30)
An action against the Italian Republic was brought before the
Court of Justice of the European Communities on 23 June2003 by the Commission of the European Communities,represented by L. Visaggio and R. Amorosi, acting as Agents.
The applicant claims that the Court should:
— declare that, by permitting undertakings, under
Article 30(4) of Legislative Decree No 22, of 5 February1997, as amended by Law No 426, of 9 December 1998,
to collect and transport their own non-hazardous waste,
as an ordinary activity, without requiring them to beregistered in the national register of undertakings carryingout waste disposal services, and, in addition, by permit-ting undertakings to transport their own hazardous wastein quantities of less than 30 kg and 30 litres per day,
without requiring them to be entered in that register, the
Italian Republic has failed to fulfil its obligations underArticle 12 of Directive 75/442/EEC (
1) on waste, as
amended by Directive 91/156/EEC (2);
— order the Italian Republic to pay the costs.
Pleas in law and main arguments
As regards non-hazardous waste, Article 30(4) of the Legisla-
tive Decree expressly exempts undertakings which, on their
own account, collect and transport non-hazardous waste in
the course of their particular occupational activities from therequirement of registration in the national register of under-takings carrying out waste disposal services.As regards hazardous waste transported directly by its
producer, the same provision of the Italian decree establishesa further exemption from the requirement of registration inthe register referred to above, which applies to undertakingsthat transport less than 30 litres or 30 kg of waste per day.
In sum, the requirement in question is limited to the collection
and transportation of hazardous waste, except in cases where
the collection or transportation of such waste is carried out by
its producer in quantities below a certain daily limit, and tothe collection and transportation of non-hazardous waste onbehalf of others.
That is clearly inconsistent with the directive. According to
Article 12 of the directive, all undertakings, without distinc-tion, which on a professional basis collect or transport wasteof any kind, whether hazardous or non-hazardous, must,
where not subject to authorisation, be registered with the
competent authorities.
(1) OJ L 194, 25.07.1975, p. 39.
(2) OJ L 78, 26.03.1991, p. 32.
Action brought on 21 June 2003 by Ireland against the
Commission of the European Communities
(Case C-271/03)
(2003/C 200/31)
An action against the Commission of the European Commu-
nities was brought before the Court of Justice of the European
Communities on 21 June 2003 by Ireland, represented by
D.J. O'Hagan, acting as agent, assisted by P. Gallagher SC,P. McGarry, Barrister and J. Buttimore of the Office of theAttorney General, with an address for service in Luxembourg.
The Applicant claims that the Court should:a) declare the action admissible;
b) annul Commission Decision C(2003)1084 reducing assis-
tance granted from the European Regional DevelopmentFind (ERDF) to the Global Grant Scheme for PrivateSector Tourism and Development, Operational Programmefor Tourism (1989-1993) sub-programme 2, in Ireland
under Commission Decision C89(2258/7) of 21 December
1989;
c) order the Commission to bear the costs of the proceed-
ings.