Judgment of the Court (Sixth Chamber) of 5 April 2001 in Case C-325/99 [reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)]: G. van de Water v Staatssecretaris van Financiën (Tax provisions — Harmonisation of laws — Excise duties — Directive 92/12/EEC — Chargeability of duty — Release for consumption of products subject to excise duty — Notion — Mere holding of a product subject to excise duty)
Date: 2001-07-14
Institutions: Court of Justice
Subjects: alcoholic beverage, excise duty, interpretation of the law, mineral oil, tax on consumption, tobacco

C 200/6

EN

Official Journal of the European Communities

14.7.2001

JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Sixth Chamber)

of 5 April 2001

(Third Chamber)

of 5 April 2001

in Case C-325/99 [reference for a preliminary ruling from
the Hoge Raad der Nederlanden (Netherlands)]: G. van de
Water v Staatssecretaris van Financiën (1)

in Case C-494/99: Commission of the European Communi-
ties v Hellenic Republic (1)

(Tax provisions — Harmonisation of laws — Excise duties
— Directive 92/12/EEC — Chargeability of duty — Release
for consumption of products subject to excise duty — Notion
— Mere holding of a product subject to excise duty)

(2001/C 200/09)

(Language of the case: Dutch)

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

In Case C-325/99: reference to the Court under Article 234
of the EC Treaty,
from the Hoge Raad der Nederlanden
(Netherlands), for a preliminary ruling in the proceedings
pending before that court between G. van de Water and
Staatssecretaris van Financiën — on the interpretation of
Article 6(1) of Council Directive 92/12/EEC of 25 February
1992 on the general arrangements for products subject to
excise duty and on the holding, movement and monitoring of
such products (OJ 1992 L 76, p. 1), as amended by Council
Directive 94/74/EC of 22 December 1994 (OJ 1994 L 365,
p. 46) — the Court (Sixth Chamber), composed of: C. Gul-
mann, President of the Chamber, J.-P. Puissochet, R. Schintgen,
F. Macken (Rapporteur) and J.N. Cunha Rodrigues, Judges;
D. Ruiz-Jarabo Colomer, Advocate General; R. Grass, Registrar,
has given a judgment on 5 April 2001, in which it has ruled:

Article 6(1) of Council Directive 92/12/EEC of 25 February 1992
on the general arrangements for products subject to excise duty and
on the holding, movement and monitoring of such products, as
amended by Council Directive 94/74/EC of 22 December 1994,
must be interpreted as meaning that the mere holding of a product
subject to excise duty within the meaning of Article 3(1) of that
directive constitutes a release for consumption where duty has not yet
been levied on that product pursuant to the applicable provisions of
Community law and national legislation.

(Failure by a Member State to fulfil its obligations — Failure
to transpose Directive 94/56/EC)

(2001/C 200/10)

(Language of the case: Greek)

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

In Case C-494/99: Commission of the European Communities
(Agents: M. Patakia and F. Benyon) v Hellenic Republic (Agents:
N. Dafniou and D. Tsagkaraki) — application for a declaration
that, by failing to adopt and, in the alternative, to communicate
to the Commission, within the prescribed period, the laws,
regulations and administrative provisions necessary to comply
in full with Council Directive 94/56/EC of 21 November
1994 establishing the fundamental principles governing the
investigation of civil aviation accidents and incidents (OJ 1994
L 319, p. 14), the Hellenic Republic has failed to fulfil its
obligations under the EC Treaty and under that directive
— the Court (Third Chamber), composed of: C. Gulmann
(Rapporteur), President of
the Chamber, F. Macken and
J.N. Cunha Rodrigues, Judges; F.G. Jacobs, Advocate General;
R. Grass, Registrar, has given a judgment on 5 April 2001, in
which it:

1. Declares that, by failing to adopt within the prescribed period
the laws, regulations and administrative provisions necessary to
comply in full with Council Directive 94/56/EC of 21 Novem-
ber 1994 establishing the fundamental principles governing
the investigation of civil aviation accidents and incidents, the
Hellenic Republic has failed to fulfil its obligations under that
directive;

2. Orders the Hellenic Republic to pay the costs.

(1) OJ C 333 of 20.11.1999.

(1) OJ C 63 of 4.3.2000.