Judgment of the Court (Fifth Chamber) of 14 June 2001 in Case C-40/00: 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 — Reintroduction, after the date of entry into force of the Directive, of a total abolition of the right to deduct VAT charged on diesel used as fuel for vehicles and machines on the purchase of which no VAT is deductible)
Date: 2001-07-28
Institutions: Court of Justice
Subjects: European Commission, France, VAT, action for failure to fulfil an obligation, diesel fuel, tax relief

28.7.2001

EN

Official Journal of the European Communities

C 212/3

C. Pesendorfer) — application for a declaration that, by not
adopting, within the prescribed period, all the laws, regulations
and administrative provisions necessary to comply with Com-
mission Directive 95/30/EC of 30 June 1995 adapting to
technical progress Council Directive 90/679/EEC on the
protection of workers from risks related to exposure to
biological agents at work (seventh individual Directive within
the meaning of Article 16(1) of Directive 89/391/EEC) (OJ
1995 L 155, p. 41), the Republic of Austria has failed to fulfil
its obligations under the EC Treaty — the Court (Third
Chamber), composed of: C. Gulmann, President of the Chamb-
er, J.-P. Puissochet and J.N. Cunha Rodrigues (Rapporteur),
Judges; L.A. Geelhoed, Advocate General; R. Grass, Registrar,
has given a judgment on 14 June 2001, in which it:

1. Declares that, by not adopting, within the prescribed period, all
the laws, regulations and administrative provisions necessary to
comply with Commission Directive 95/30/EC of 30 June
1995 adapting to technical progress Council Directive
90/679/EEC on the protection of workers from risks related to
exposure to biological agents at work (seventh individual
Directive within the meaning of Article 16(1) of Directive
89/391/EEC), the Republic of Austria has failed to fulfil its
obligations under the Directive;

2. Orders the Republic of Austria to pay the costs.

(1) OJ C 63 of 4.3.2000.

JUDGMENT OF THE COURT

(Fifth Chamber)

of 14 June 2001

K. Rispal-Bellanger and S. Seam) — application for a declar-
ation that by reintroducing from 1 January 1998 a total
prohibition on the right to deduct value added tax on diesel
used as fuel for vehicles on the purchase of which no value
added tax is deductible after having, on several occasions,
introduced a partial right to deduct 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 simplifi-
cation measures with regard to value added tax — scope of
certain
for
implementing them (OJ 1995 L 102, p. 18) — the Court (Fifth
the
Chamber), composed of: A. La Pergola, President of
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:

arrangements

exemptions

practical

and

1. Declares that by reintroducing from 1 January 1998 a total
prohibition on the right to deduct value added tax on diesel
used as fuel for vehicles on the purchase of which no value
added tax is deductible, after having introduced a partial right
to deduct, 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, 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.

in Case C-40/00: Commission of the European Communi-
ties v French Republic (1)

2. Orders the French Republic to pay the costs.

(Failure by a Member State to fulfil its obligations —
Article 17(2) and (6) of the Sixth VAT Directive —
Reintroduction, after the date of entry into force of the
Directive, of a total abolition of the right to deduct VAT
charged on diesel used as fuel for vehicles and machines on
the purchase of which no VAT is deductible)

(1) OJ C 149 of 27.5.2000.

(2001/C 212/05)

(Language of the case: French)

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

In Case C-40/00: Commission of the European Communities
(Agents: E. Traversa and C. Giolito) v French Republic (Agents: