Case C-143/01: Action brought on 30 March 2001 by the Commission of the European Communities against the Kingdom of Spain
Date: 2001-05-19
Institutions: Court of Justice
Subjects: European Commission, Spain, VAT rate, action for failure to fulfil an obligation, fuel, social-security benefit

C 150/18

EN

Official Journal of the European Communities

19.5.2001

— The Court of First

Instance decided to rule on the
admissibility of the application without appraising all the
relevant matters of fact and of law.

— The Court of First Instance infringed upon the applicant’s
right of action by failing to take into consideration
whether or not it was possible for the parties to have
proper access to the facts relevant to the case, which were
in fact not available until 15 May 1995 for objective
reasons and because of the conduct of the Community.
The appellant also alleges that the limitation period laid
down by the abovementioned provision, to which there
are no exceptions, was improperly curtailed.

Action brought on 28 March 2001 by the Commission of
the European Communities against the Italian Republic

(Case C-142/01)

(2001/C 150/33)

An action against the Italian Republic was brought before the
Court of Justice of the European Communities on 28 March
2001 by the Commission of the European Communities,
represented by Maria Patakia and Antonio Aresu, acting as
Agents.

The applicant claims that the Court should:

— Declare that, by maintaining in force Article 12(1) of Law
No 81 of 8 March 1991, which makes the recognition of
ski monitors’ diplomas subject to a reciprocal condition,
the Italian Republic has failed to fulfil
its obligations
under Council Directive 92/51/EEC (1) of 18 June 1992
on a second general system for the recognition of
professional education and training to supplement Direc-
tive 89/48/EEC (2); and

— Order the Italian Republic to pay the costs.

Pleas in law and main arguments

Article 12(1) of Law No 81 of 8 March 1991 is incompatible
with Directive 92/51/EEC given that it imposes a condition of
reciprocity in order to obtain recognition of a diploma for ski
monitors obtained in another Member State, thereby adding
to the directive a condition which it does not provide for.

(1) OJ 1992 L 209, p. 25.
(2) OJ 1989 L 19, p. 16.

Action brought on 30 March 2001 by the Commission of
the European Communities against the Kingdom of Spain

(Case C-143/01)

(2001/C 150/34)

An action against the Kingdom of Spain was brought before
the Court of Justice of the European Communities on 30 March
2001 by the Commission of the European Communities,
represented by Mr Dı´az-Llanos La Roche and Mr Go´ mez de la
Cruz Talego´ n, whose address for service in Luxembourg is that
of Mr Go´ mez de la Cruz, Wagner Centre C2/254, Kirchberg.

The applicant claims that the Court should:

— Declare that, by applying a reduced rate of VAT to
supplies, intra-Community acquisitions or importations
of liquified petroleum gas, the Kingdom of Spain has
failed to fulfil its obligations under Article 12 of the Sixth
VAT Directive (1)

— Order the Kingdom of Spain to pay the costs.

Pleas in law and main arguments

The Commission does not concur with the arguments put
forward by the Spanish authorities that butane gas is a fuel
similar to natural gas, for which reason it should be subject to
the same tax system. Article 12(3)(b) of the Sixth VAT Directive
constitutes an exception and does not allow for application by
analogy.

Even if a supply of butane gas (sucAh gas being the fuel used
by social groups with limited economic means), could be
considered as falling within the ambit of ‘cultural or social
services’ for the purposes of Annex H, to which Article 12(3)(a)
refers, the application of a reduced rate of VAT would lack,
even in that case, any legal basis. Paragraph 14 of Annex H to
the directive states that such supplies of goods or services must
be made by ‘organisations recognised as charities by Member
States and engaged in welfare or social security’.

(1) Council Directive 77/388/EEC of 17 May 1977 on the harmonis-
ation of the laws of the Member States relating to turnover taxes
— Common system of value added tax: uniform basis of
assessment (OJ L 145 of 13.6.1977, p. 1).