Judgment of the Court (First Chamber) of 14 November 2000 in Case C-142/99 (reference for a preliminary ruling from the Tribunal de Première Instance de Tournai): Floridienne SA, Berginvest SA v Belgian State (Sixth VAT Directive — Deduction of input tax — Undertaking subject to tax on only one part of its operations — Deductible proportion — Calculation — Holding company collecting share dividends and loan interest from its subsidiaries — Involvement in management of subsidiaries)
Date: 2001-01-27
Institutions: Court of Justice
Subjects: Belgium, interest, interpretation of the law, investment income, organisation

27.1.2001

EN

Official Journal of the European Communities

C 28/7

D. Waelbroeck) APPEAL against the judgment of the Court of
First Instance of the European Communities (Fourth Chamber)
of 25 March 1999 in Case T-76/98 Hamptaux v Commission
[1999] ECR-SC I-A-59 and II-303, seeking to have that
judgment set aside, the other party to the proceedings being
Claudine Hamptaux an official of the Commission of the
European Communities, residing in Brussels (Belgium), rep-
resented by L. Vogel, of the Brussels Bar, with an address for
service in Luxembourg at the Chambers of C. Kremer, 6 Rue
Heinrich Heine — the Court (Fifth Chamber), composed of:
A. La Pergola, President of the Chamber, M. Wathelet (Rappor-
teur), D.A.O. Edward, P. Jann and L. Sevo´ n, Judges; P. Léger,
Advocate General; R. Grass, Registrar, has given a judgment
on 9 November 2000, in which it:

1. Dismisses the appeal;

2. Orders the Commission of the European Communities to pay

the costs.

(1) OJ C 246 of 28.8.1999.

1. Orders Hitesys SpA to repay to the Commission of the European
Communities the sum of EUR 132 500, together with default
interest calculated in accordance with the second subparagraph
of Article 8(4) of the general conditions forming Annex II to
Contract JOU2-CT93-0417 from 8 January 1994 until full
payment of the debt;

2. Orders Hitesys SpA to pay the costs.

(1) OJ C 6 of 8.1.2000.

JUDGMENT OF THE COURT

(First Chamber)

of 14 November 2000

JUDGMENT OF THE COURT

(Third Chamber)

of 9 November 2000

in Case C-356/99: Commission of the European Communi-
ties v Hitesys SpA (1)

(Arbitration clause — Non-performance of contract —
Recovery of moneys advanced — Procedure in default of
defence)

(2001/C 28/12)

(Language of the case: Italian)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

In Case C-356/99: Commission of the European Communities
(Agents: E. de March and A. Dal Ferro) v Hitesys SpA,
established in Aprilia (Italy) — application by the Commission
of the European Communities under Article 238 EC to recover
moneys advanced in relation to Contract JOU2-CT93-0417,
which was terminated by the applicant on the ground of the
defendant’s failure to perform its contractual obligations
— the Court (Third Chamber), composed of: C. Gulmann
(Rapporteur), President of the Chamber, J.-P. Puissochet and
F. Macken, Judges; A. Saggio, Advocate General; R. Grass,
Registrar, has given a judgment on 9 November 2000, in
which it:

in Case C-142/99 (reference for a preliminary ruling
from the Tribunal de Première Instance de Tournai):
Floridienne SA, Berginvest SA v Belgian State (1)

(Sixth VAT Directive — Deduction of input tax — Undertak-
ing subject to tax on only one part of its operations —
Deductible proportion — Calculation — Holding company
collecting share dividends and loan interest from its subsidi-
aries — Involvement in management of subsidiaries)

(2001/C 28/13)

(Language of the case: French)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

In Case C-142/99: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Tribunal de
Première Instance (Court of First Instance), Tournai, Belgium,
for a preliminary ruling in the proceedings pending before that
court between Floridienne SA, Berginvest SA and Belgian State
— on the interpretation of Article 19 of the Sixth Council
Directive 77/388/EEC of 17 May 1977 on the harmonisation
of the laws of the Member States relating to turnover taxes —
Common system of value added tax: uniform basis of assess-
ment (OJ 1977 L 145, p. 1) — the Court (First Chamber),
composed of: M. Wathelet, President of the Chamber, P. Jann
and L. Sevo´ n (Rapporteur),
Judges; N. Fennelly, Advocate
General; H.A. Rühl, Principal Administrator, for the Registrar,
has given a judgment on 14 November 2000, in which it has
ruled:

C 28/8

EN

Official Journal of the European Communities

27.1.2001

Article 19 of the Sixth Council Directive 77/388/EEC of 17 May
1977 on the harmonisation of the laws of the Member States
relating to turnover taxes Common system of value added tax:
uniform basis of assessment is to be interpreted as meaning that the
following must be excluded from the denominator of the fraction used
to calculate the deductible proportions:

— by fixing the amounts of the fees to be charged for health
checks on the slaughter of animals and of those connected
with cutting operations of fresh meat at 50 % of the
standard Community rates, without giving reasons for
that reduction in accordance with the requirements of
Chapter I of the annex to Directive 93/118, and

— share dividends paid by its subsidiaries to a holding company
which is a taxable person in respect of other activities and which
supplies management services to those subsidiaries, and

— interest paid by the subsidiaries to the holding company on
loans it has made to them, where the loan transactions do not
constitute, for the purposes of Article 4(2) of the Sixth Directive,
an economic activity of the holding company.

(1) OJ C 204 of 17.7.1999.

JUDGMENT OF THE COURT

(Sixth Chamber)

of 16 November 2000

in Case C-214/98: Commission of the European Communi-
ties v Hellenic Republic (1)

(Failure of a Member State to fulfil its obligations — Failure
to transpose certain provisions of Directive 93/118/EC)

(2001/C 28/14)

(Language of the case: Greek)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

In Case C-214/98: Commission of the European Communities
(Agents: M. Condou-Durande) v Hellenic Republic (Agents: I.K.
Chalkias and N. Dafniou) — application for a declaration that,

— by failing to mention, among the meat to which the fees
fixed by Council Directive 93/118/EEC of 22 December
1993 amending Directive 85/73/EEC on the financing
of health inspections and controls of fresh meat and
poultrymeat (OJ 1993 L 340 p. 15) apply, the category
corresponding to solipeds/equidae,

— by exempting poultrymeat from the fee for the cutting of

fresh meat,

the Hellenic Republic has failed to fulfil its obligations under
the EC Treaty and the said directive, in particular points 1, 2
and 5 of Chapter I of
the annex thereto — the Court
(Sixth Chamber), composed of: C. Gulmann, President of the
Chamber, V. Skouris, J.-P. Puissochet, R. Schintgen (Rappor-
teur) and F. Macken, Judges; J. Mischo, Advocate General;
R. Grass, Registrar, has given a judgment on 16 November
2000, in which it:

1. Declares that,

— by failing to mention, among the meat to which the fees
fixed by Council Directive 93/118/EEC of 22 December
1993 amending Directive 85/73/EEC on the financing
of health inspections and controls of fresh meat and
poultrymeat apply, the category corresponding to soli-
peds/equidae, and

— by not explicitly mentioning poultrymeat for the purposes
of the application of the fee for the cutting of fresh meat
fixed by that directive,

the Hellenic Republic has failed to fulfil its obligations under
the provisions of the first and third subparagraphs of Article
3(1) of Directive 93/118 and points (b) and (e) of the first
indent of point 1 and point (a) of the first indent of point 2 of
the annex thereto, taken together;

2. Dismisses the remainder of the application;

3. Orders the Commission of the European Communities and the

Hellenic Republic to bear their own costs.

(1) OJ C 258 of 15.8.1998.