Judgment of the Court of 8 March 2001 in Case C-215/99 (reference for a preliminary ruling from the Landesgericht Feldkirch): Friedrich Jauch v Pensionsversicherungsanstalt der Arbeiter (Social security for migrant workers — Austrian scheme of insurance against the risk of reliance on care — Classification of benefits and lawfulness of the residence condition from the point of view of Regulation (EEC) No 1408/71)
Date: 2001-06-16
Institutions: Court of Justice
Subjects: Austria, health care, interpretation of the law, residence, social security, social-security benefit

16.6.2001

EN

Official Journal of the European Communities

C 173/15

JUDGMENT OF THE COURT

(Fifth Chamber)

of 8 March 2001

in Case C-415/98 (reference for a preliminary ruling
from the Bundesfinanzhof): Laszlo Bakcsi v Finanzamt
Fürstenfeldbruck (1)

(VAT — Articles 2(1), 5(6) and 11.A(1)(a) of the Sixth VAT
Directive — Mixed-use goods — Incorporation into the
private or business assets of a taxable person — Sale of a
business asset — Second-hand item purchased from a private
individual)

person withdraws, such an item from his business, the value
added tax on that item must be considered not to be deductible
for the purposes of Article 5(6) of the Sixth Directive and no
tax may therefore be levied on that withdrawal under that
provision. If the taxable person subsequently sells the item, he
will be carrying out that transaction in a private capacity and
the transaction will therefore be excluded from the system of
value added tax.

(1) OJ C 20 of 23.1.1999.

(2001/C 173/24)

(Language of the case: German)

JUDGMENT OF THE COURT

of 8 March 2001

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

In Case C-415/98: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Bundesfinanzhof
(Federal Finance Court) (Germany) for a preliminary ruling in
the proceedings pending before that court between Laszlo
Bakcsi and Finanzamt Fürstenfeldbruck on the interpretation
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 (Fifth Chamber), composed of: D.A.O. Edward, acting as
President of the Fifth Chamber, P. Jann and L. Sevo´ n (Rappor-
teur), Judges; A. Saggio, Advocate General; L. Hewlett, Admin-
istrator, for the Registrar, has given a judgment on 8 March
2001, in which it has ruled:

1. A taxable person who acquires a capital item in order to use it
for both business and private purposes may retain it wholly
within his private assets and thereby exclude it entirely from the
system of value added tax.

2. Where a taxable person has chosen to incorporate wholly into
his business assets a capital item which he uses for both business
and private purposes, the sale of that item is subject in full to
value added tax,
in accordance with Articles 2(1) and
11.A(1)(a) 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. Where a taxable person
assigns to his business assets only the part of the item used for
business purposes, only the sale of that part is subject to value
added tax. The fact that the item was purchased second-hand
from a non-taxable person and that the taxable person was
therefore not authorised to deduct the residual value added tax
on that item is irrelevant in this regard. However, if the taxable

in Case C-215/99 (reference for a preliminary ruling
from the Landesgericht Feldkirch): Friedrich Jauch v
Pensionsversicherungsanstalt der Arbeiter (1)

(Social security for migrant workers — Austrian scheme of
insurance against the risk of reliance on care — Classifi-
cation of benefits and lawfulness of the residence condition
from the point of view of Regulation (EEC) No 1408/71)

(2001/C 173/25)

(Language of the case: German)

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

In Case C-215/99: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Landesgericht
(Regional Court) Feldkirch, Austria for a preliminary ruling in
the proceedings pending before that court between Friedrich
Jauch and Pensionsversicherungsanstalt der Arbeiter — on
the interpretation of Articles 10a(1) and 19(1) of Council
Regulation (EEC) No 1408/71 of 14 June 1971 on the
application of social security schemes to employed persons, to
self-employed persons and to members of
their families
moving within the Community, as amended and updated by
Council Regulation (EC) No 118/97 of 2 December 1996 (OJ
1997 L 28, p. 1) — the Court, composed of: G.C. Rodrı´guez
Iglesias, President, C. Gulmann, A. La Pergola, M. Wathelet,
V. Skouris
(Presidents of Chambers), D.A.O. Edward,
J.-P. Puissochet (Rapporteur), P. Jann, L. Sevo´ n, R. Schintgen,
F. Macken, N. Colneric, S. von Bahr, J.N. Cunha Rodrigues and
C.W.A. Timmermans, Judges; S. Alber, Advocate General; H.A.
Rühl, Principal Administrator, for the Registrar, has given a
judgment on 8 March 2001, in which it has ruled:

C 173/16

EN

Official Journal of the European Communities

16.6.2001

Article 19(1) of Council Regulation (EEC) No 1408/71 of 14 June
1971 on the application of social security schemes to employed
persons, to self-employed persons and to members of their families
moving within the Community, as amended and updated by Council
Regulation (EC) No 118/97 of 2 December 1996, and the
corresponding provisions of the other sections of Chapter 1 of Title III
of that regulation preclude entitlement to Pflegegeld (care allowance)
under the Bundespflegegeldgesetz (Austrian Federal Law on care
allowance) from being subject to the condition that the person reliant
on care must be habitually resident in Austria.

1. Declares that, by failing to take the necessary measures to
ensure that
the quality of surface water intended for the
abstraction of drinking water conforms to the values laid down
pursuant to Article 3 of Council Directive 75/440/EEC of
16 June 1975 concerning the quality required of surface water
intended for the abstraction of drinking water in the Member
States, the French Republic has failed to fulfil its obligations
under Article 4 of that directive;

2. Orders the French Republic to pay the costs.

(1) OJ C 226 of 7.8.1999.

(1) OJ C 281 of 2.10.1999.

JUDGMENT OF THE COURT

(Sixth Chamber)

of 8 March 2001

in Case C-266/99: Commission of the European Communi-
ties v French Republic (1)

(Failure of Member State to fulfil its obligations — Quality
of surface water intended for the abstraction of drinking
water — Directive 75/440/EEC — Conditions of drinking
water abstraction in Brittany)

(2001/C 173/26)

(Language of the case: French)

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

In Case C-266/99: Commission of the European Communities
(Agent: M. Nolin) v French Republic (Agents: K. Rispal-
Bellanger and D. Colas) — application for a declaration that,
by failing to take the necessary measures to ensure that the
quality of surface water intended for the abstraction of drinking
water complied with the standards laid down under Article 3
of Council Directive 75/440/EEC of 16 June 1975 concerning
the quality required of surface water intended for the abstrac-
tion of drinking water in the Member States (OJ 1975 L 194,
p. 26), the French Republic failed to fulfil its obligations under
that directive, and in particular Article 4 thereof — the Court
(Sixth Chamber), composed of: C. Gulmann, President of
the Chamber, V. Skouris, J.-P. Puissochet, R. Schintgen and
F. Macken (Rapporteur), Judges; C. Stix-Hackl, Advocate Gen-
eral; L. Hewlett, Administrator, for the Registrar, has given a
judgment on 8 March 2001, in which it:

JUDGMENT OF THE COURT

(Sixth Chamber)

of 8 March 2001

in Case C-278/99 (reference for a preliminary ruling from
the Hoge Raad der Nederlanden): Criminal proceedings
against Georgius van der Burg (1)

(Technical standards and regulations — Non-approved
transmitting equipment — Advertising)

(2001/C 173/27)

(Language of the case: Dutch)

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

In Case C-278/99: reference to the Court under Article 234 of
the EC Treaty from the Hoge Raad der Nederlanden (Nether-
lands) for a preliminary ruling in the criminal proceedings
pending before that court against Georgius van der Burg — on
the interpretation of Article 1 of Council Directive 83/189/EEC
of 28 March 1983 laying down a procedure for the provision
of information in the field of technical standards and regu-
lations (OJ 1983 L 109, p. 8) — the Court (Sixth Chamber),
composed of: C. Gulmann (Rapporteur), President of the
Chamber, V. Skouris, J.-P. Puissochet, R. Schintgen and N. Col-
Judges; D. Ruiz-Jarabo Colomer, Advocate General;
neric,
R. Grass, Registrar, has given a judgment on 8 March 2001, in
which it has ruled: