Judgment of the Court (Fifth Chamber) of 18 January 2001 in Case C-83/99: Commission of the European Communities v Kingdom of Spain (Failure of a Member State to fulfil its obligations — Article 12(3)(a) of the Sixth VAT Directive — Application of a reduced rate to motorway tolls)
Date: 2001-06-02
Institutions: Court of Justice
Subjects: European Commission, Spain, action for failure to fulfil an obligation, carriage of passengers, provision of services, transport infrastructure

2.6.2001

EN

Official Journal of the European Communities

C 161/5

1. Orders Vetroresina Spa (TVR) to pay the Commission of the
European Communities the sum of EUR 77 558,80, together
with interest at the agreed rate from 1 February 1990 until the
debt is paid in full;

2. Dismisses the remainder of the application;

3. Dismisses Tecnologie Vetroresina SpA (TVR)’s counterclaim;

4. Orders Tecnologie Vetroresina SpA (M) to pay the costs.

1. Declares that, by applying a reduced rate of value added tax to
the supply of services consisting in making road infrastructure
available to users on payment of a toll, the Kingdom of Spain
has failed to fulfil its obligations under Article 12(3)(a) 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, as amended by Council Directive 96/95/EC
of 20 December 1996;

2. Orders the Kingdom of Spain to pay the costs.

(1) OJ C 137 of 2.5.1998.

(1) OJ C 160 of 5.6.1999.

JUDGMENT OF THE COURT

(Fifth Chamber)

of 18 January 2001

in Case C-83/99: Commission of the European Communi-
ties v Kingdom of Spain (1)

JUDGMENT OF THE COURT

(Sixth Chamber)

of 18 January 2001

(Failure of a Member State to fulfil
its obligations —
Article 12(3)(a) of the Sixth VAT Directive — Application
of a reduced rate to motorway tolls)

in Case C-162/99: Commission of the European Communi-
ties v Italian Republic (1)

(2001/C 161/09)

(Language of the case: Spanish)

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

In Case C-83/99: Commission of the European Communities
(Agents: M. Dı´az-Llanos La Roche and C. Go´ mez de la Cruz) v
Kingdom of Spain (Agent: S. Ortiz Vaamonde) — application
for a declaration that, by applying a reduced rate of value
added tax to the supply of services consisting in making road
infrastructure available to users, the Kingdom of Spain has
failed to fulfil its obligations under Article 12 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 (OJ L 145, 1977, p. 1), as amended by
Council Directive 96/95/EC of 20 December 1996 (OJ L 338,
1996, p. 89) — the Court (Fifth Chamber), composed of: A. La
Pergola (Rapporteur), President of the Chamber, M. Wathelet,
Judges; S. Alber,
Jann and L. Sevo´ n,
D.A.O. Edward, P.
Advocate General; R. Grass, Registrar, has given a judgment
on 18 January 2001, in which it:

(Failure by a Member State to fulfil its obligations —
Freedom of movement for workers — Freedom of establish-
ment — Dentists — Residence conditions)

(2001/C 161/10)

(Language of the case: Italian)

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

In Case C-162/99: Commission of the European Communities
(Agents: F.P. Ruggen Laderchi and B. Mongin) v Italian Republic
(Agents: U. Leanza, assisted by F. Quadri) — application for a
declaration that:

— by allowing Legislative Decree No 233 of the Provisional
Head of State of 13 September 1946, despite amendment
by Article 9 of Law No 362 of 8 November 1991, to
remain in force in such a way as to leave dentists
practising in Italy still subject to a de facto residence
requirement,