Judgment of the Court (Fifth Chamber) of 14 June 2001 in Case C-345/99: Commission of the European Communities v French Republic (Failure by a Member State to fulfil its obligations — Article 17(2) and (6) of the Sixth VAT Directive — Deductibility of tax on the acquisition of vehicles used to carry out taxable transactions — Limitation to vehicles used exclusively for driving instruction)
Date: 2001-07-28
Institutions: Court of Justice
Subjects: European Commission, France, VAT, action for failure to fulfil an obligation, driving instruction, tax relief

C 212/2

EN

Official Journal of the European Communities

28.7.2001

1. Articles 2(c) and (d), final indent, and 3 of the Second Council
Directive (88/357/EEC) of 22 June 1988 on the coordination
of laws, regulations and administrative provisions relating to
direct insurance other than life assurance and laying down
provisions to facilitate the effective exercise of freedom to provide
services and amending Directive 73/239/EEC permit a Member
State to levy insurance tax on a legal person established in
another Member State in respect of premiums which that legal
person has paid to an insurer, also established in other Member
State, to cover the business risks of its subsidiary or sub-
subsidiary established in the Member State making the levy. It
makes no difference if the legal person which paid the premiums
and the legal person whose business risks are covered are two
companies in the same group linked by a relationship other
than that of parent and subsidiary company.

2.

In interpreting ‘policy-holder’ or ‘Member State in which the
risk is situated’ for the purposes of Article 2(d), final indent, of
Directive 88/357, the way in which the premium relating to
the risk insured is invoiced or paid within a group of companies
is immaterial.

(1) OJ C 204 of 17.7.1999.

JUDGMENT OF THE COURT

(Fifth Chamber)

of 14 June 2001

in Case C-345/99: Commission of the European Communi-
ties v French Republic (1)

(Failure by a Member State to fulfil its obligations —
Article 17(2) and (6) of the Sixth VAT Directive —
Deductibility of tax on the acquisition of vehicles used to
carry out taxable transactions — Limitation to vehicles used
exclusively for driving instruction)

(2001/C 212/03)

(Language of the case: French)

(Agents: K. Rispal-Bellanger and S. Seam, and, subsequently,
J.-F. Dobelle and S. Seam), supported by United Kingdom of
Great Britain and Northern Ireland (Agent: G. Amodeo, assisted
by G. Barling QC) — application for a declaration that, by
applying to vehicles used by taxable persons carrying on the
activity of driving instructors the condition that, in order for
such persons to be able to exercise their right to deduct the
value added tax charged on the initial acquisition of those
vehicles, they must be used exclusively for that activity, the
French Republic has failed to fulfil
its obligations under
Article 17(2) 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),
in the version resulting from Council Directive 95/7/EC of
10 April 1995 amending Directive 77/388 and introducing
new simplification measures with regard to value added tax —
scope of certain exemptions and practical arrangements for
implementing them (OJ 1995 L 102, p. 18) — the Court (Fifth
Chamber), composed of: A. La Pergola, President of
the
Chamber, D.A.O. Edward, P. Jann, S. von Bahr (Rapporteur)
and C.W.A. Timmermans, Judges; L.A. Geelhoed, Advocate
General; R. Grass, Registrar, has given a judgment on 14 June
2001, in which it:

1. Dismisses the application;

2. Orders the Commission of the European Communities to pay

the costs;

3. Orders the United Kingdom of Great Britain and Northern

Ireland to bear its own costs.

(1) OJ C 333 of 20.11.1999.

JUDGMENT OF THE COURT

(Third Chamber)

of 14 June 2001

in Case C-473/99: Commission of the European Communi-
ties v Republic of Austria (1)

(Failure by a Member State to fulfil its obligations —
Directive 95/30/EC — Protection of workers from risks
related to exposure to biological agents at work — Failure to
implement within the prescribed period)

(2001/C 212/04)

(Language of the case: German)

(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-345/99: Commission of the European Communities
(Agents: E. Traversa and H. Michard) v French Republic

In Case C-473/99: Commission of the European Communities
(Agent: W. Bogensberger) v Republic of Austria (Agent: