Case C-140/01: Action brought on 27 March 2001 by the Commission of the European Communities against the Kingdom of Belgium
Date: 2001-06-02
Institutions: Court of Justice
Subjects: Belgium, European Commission, action for failure to fulfil an obligation, carriage of passengers, maritime transport, safety standard

2.6.2001

EN

Official Journal of the European Communities

C 161/11

Action brought on 27 March 2001 by the Commission
of the European Communities against the Kingdom of
Belgium

The applicant claims that the Court should:

(Case C-140/01)

(2001/C 161/20)

An action against the Kingdom of Belgium was brought before
the Court of Justice of the European Communities on 27 March
2001 by the Commission of the European Communities,
represented by B. Mongin, acting as Agent, with an address for
service in Luxembourg.

— Declare that, by applying a reduced rate of VAT to
supplies, intra-Community acquisitions or importations
of two or three-wheel vehicles whose cylinder capacity is
less than 50 cubic centimetres and which fall within the
legal definition of a moped, 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.

The Commission of the European Communities claims that
the Court should:

Pleas in law and main arguments

(1) declare that, by failing to notify the laws, regulations and
administrative measures necessary in order to comply
with Council Directive 98/18/EC of 17 March 1998
on safety rules and standards for passenger ships (1),
alternatively to adopt the measures necessary in order to
comply therewith, the Kingdom of Belgium has failed to
fulfil its obligations under the said directive and under
the EC Treaty;

(2) order the Belgian Government to pay the costs.

Pleas in law and main arguments

The pleas in law and main arguments are analogous to those
in Case C-132/01; the time-limit for transposition prescribed
by Article 14(1) of the directive expired on 1 July 1998.

(1) OJ L 144, 15.5.1998, p. 1.

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

(Case C-144/01)

(2001/C 161/21)

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 Diaz-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 Commission cannot accept, in the absence of any legal
basis, the Kingdom of Spain’s argument that:

(a) mopeds are used by social groups with lower purchasing
power, for which reason it is appropriate to apply the
criteria ‘cultural or social services’.

(b)

the mopeds at issue, by reason of their specific technical
characteristics, are not able to compete with other
vehicles with a different configuration and greater cylin-
der capacity and therefore competition is not distorted
when a reduced rate of VAT is applied to them.

The alleged absence of any distortion of competition is
completely irrelevant as regards the case provided for in
Annex H, to which Article 12(3)(a) refers. If account is taken
of the fact that it is in the nature of an exception, the power
conferred by the Sixth Directive to apply reduced rates may be
used only restrictively in respect of the categories of goods and
services listed in Annex H. That prevents the exception or
derogation to the rule concerning the normal rate of tax being
extended (by means of assimilation, broad interpretation or
analogy) to other categories of goods or services from those
specifically and exhaustively listed in Annex H. In the present
case the reduced rate applied to mopeds is totally contrary to
the Directive.

(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, 13.6.1977, p. 1).