Judgment of the Court (Fifth Chamber) of 15 March 2001 in Case C-108/00 (reference for a preliminary ruling from the Conseil d'État, France): Syndicat des Producteurs Indépendants (SPI) v Ministère de l'Économie, des Finances et de l'Industrie (Tax provisions — Harmonisation of laws — Turnover taxes — Common system of value added tax — Second indent of Article 9(2)(e) of the Sixth VAT Directive — Determination of relevant place for tax purposes — Advertising services Inclusion of services provided through the intermediary of a third party)
Date: 2001-06-16
Institutions: Court of Justice
Subjects: VAT, advertising, basis of tax assessment, interpretation of the law, invoicing, provision of services

16.6.2001

EN

Official Journal of the European Communities

C 173/21

JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Fifth Chamber)

of 15 March 2001

in Case C-108/00 (reference for a preliminary ruling from
the Conseil d’E´ tat, France): Syndicat des Producteurs
Indépendants (SPI) v Ministère de l’E´ conomie, des Finan-
ces et de l’Industrie (1)

(Tax provisions — Harmonisation of laws — Turnover taxes
— Common system of value added tax — Second indent of
Article 9(2)(e) of the Sixth VAT Directive — Determination
of relevant place for tax purposes — Advertising services
Inclusion of services provided through the intermediary of a
third party)

(2001/C 173/35)

(Language of the case: French)

(Sixth Chamber)

of 15 March 2001

in Case C-147/00: Commission of the European Communi-
ties v French Republic (1)

(Failure of a Member State to fulfil its obligations — Quality
of bathing water — Inadequate implementation of Directive
76/160/EEC)

(2001/C 173/36)

(Language of the case: French)

(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-108/00: reference to the Court under Article 234
EC from the Conseil d’E´ tat, France, for a preliminary ruling in
the proceedings pending before that court between Syndicat
des Producteurs Indépendants (SPI) and Ministère de l’Econom-
ie, des Finances et de l’Industrie — on the interpretation of
Article 9(2)(e) 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 1977 L 145, p. 1),
— the Court (Fifth Chamber), composed of: A. La Pergola,
President of the Chamber, M. Wathelet, D.A.O. Edward, P. Jann
Jacobs, Advocate
(Rapporteur) and L. Sevo´ n,
General; D. Louterman-Hubeau, Head of Division, for the
Registrar, has given a judgment on 15 March 2001, in which
it has ruled:

Judges; F.G.

The second indent of Article 9(2)(e) 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 must be interpreted as
applying not only to advertising services supplied directly and invoiced
by the supplier to a taxable advertiser but also to services supplied
indirectly to the advertiser and invoiced to a third party who in turn
invoices them to the advertiser.

(1) OJ C 149 of 27.5.2000.

In Case C-147/00: Commission of the European Communities
(Agents: J.-F. Pasquier and G. Valero Jordana) v French Republic
(Agents: K. Rispal-Bellanger and D. Colas) — application for a
declaration that

— by failing to take all necessary measures to ensure that,
within 10 years of notification of Council Directive
76/160/EEC of 8 December 1975 concerning the quality
of bathing water (OJ 1976 L 31, p. 1), the quality of
bathing water conformed to the limit values set
in
accordance with the directive, contrary to Article 4(1)
thereof,

— by failing to carry out sampling operations, the minimum
frequency of which is laid down in the Annex to Directive
76/160 in respect of all parameters and all bathing
waters, contrary to Article 6(1), and

— by failing to carry out the sampling operations for the

‘total coliform’ parameter,

the French Republic has failed to take all measures to comply
with its obligations under Directive 76/160 and has failed to
fulfil
its obligations under Articles 3, 4, 5 and 6 of that
directive, — the Court (Sixth Chamber), composed of: C. Gul-
mann, President of the Chamber, J.-P. Puissochet, F. Macken,
N. Colneric and J.N. Cunha Rodrigues (Rapporteur), Judges;
D. Ruiz-Jarabo Colomer, Advocate General; R. Grass, Registrar,
has given a judgment on 15 March 2001, in which it: