Judgment of the Court (Sixth Chamber) of 11 January 2001 in Case C-76/99: Commission of the European Communities v French Republic (Failure by a Member State to fulfil its obligations — Sixth VAT Directive — Article 13(A)(1)(b) — Closely related activities — Concept)
Date: 2001-05-19
Institutions: Court of Justice
Subjects: European Commission, France, VAT, action for failure to fulfil an obligation, health care, medical diagnosis

19.5.2001

EN

Official Journal of the European Communities

C 150/3

JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Sixth Chamber)

of 11 January 2001

in Case C-247/98: Hellenic Republic v Commission of the
European Communities (1)

(EAGGF — Clearance of accounts — 1994 financial year)

(2001/C 150/04)

(Sixth Chamber)

of 11 January 2001

in Case C-76/99: Commission of the European Communi-
ties v French Republic (1)

(Failure by a Member State to fulfil its obligations — Sixth
VAT Directive — Article 13(A)(1)(b) — Closely related
activities — Concept)

(2001/C 150/05)

(Language of the case: French)

(Language of the case: Greek)

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

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

In Case C-247/98: Hellenic Republic (Agents: D. Papageorgo-
poulos, and I. Chalkias) v Commission of
the European
Communities (Agents: M. Condou-Durande) — application for
the partial annulment of Commission Decision 98/358/EC of
6 May 1998 on the clearance of the accounts presented by the
Member States in respect of the expenditure for 1994 of the
Guarantee Section of the European Agricultural Guidance and
Guarantee Fund (EAGGF) (OJ 1998 L 163, p. 28) in the part
of that decision concerning the Hellenic Republic — the Court
(Sixth Chamber), composed of: C. Gulmann, President of the
Chamber, V. Skouris, J.-P. Puissochet, R. Schintgen (Rapporte-
ur) and F. Macken,
Judges; S. Alber, Advocate General;
H.A. Rühl, Principal Administrator, for the Registrar, has given
a judgment on 11 January 2001, in which it:

1.

2.

Dismisses the application;

Orders the Hellenic Republic to pay the costs.

(1) OJ C 299 of 26.9.1998.

to

its

has

fulfil

failed

In Case C-76/99: Commission of the European Communities
(Agents: E. Traversa, assisted by N. Coutrelis) v French Republic
(Agents: K. Rispal-Bellanger and S. Seam) — application for a
declaration that, by levying value added tax on fixed allowances
for the taking of samples for medical analysis, the French
under
Republic
Article 13(A)(1)(b) of 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 (OJ 1977 L 145, p. 1)
— the Court (Sixth Chamber), composed of: V. Skouris,
President of the Second Chamber, acting for the President of
the Sixth Chamber, R. Schintgen and F. Macken (Rapporteur),
Judges; N. Fennelly, Advocate General; D. Louterman-Hubeau,
Head of Division, for the Registrar, has given a judgment on
11 January 2001, in which it:

obligations

1. Declares that, by levying value added tax on fixed allowances
for the transmission of samples for the purpose of medical
analysis, the French Republic has failed to fulfil its obligations
under Article 13(A)(1)(b)
of 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;

2. Orders the French Republic to pay the costs.

(1) OJ C 136 of 15.05.1999.