Judgment of the Court (Sixth Chamber) of 16 November 2000 in Case C-214/98: Commission of the European Communities v Hellenic Republic (Failure of a Member State to fulfil its obligations — Failure to transpose certain provisions of Directive 93/118/EC)
Date: 2001-01-27
Institutions: Court of Justice
Subjects: European Commission, Greece, action for failure to fulfil an obligation, fresh meat, health control, poultrymeat

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.