Judgment of the Court (Fifth Chamber) of 25 October 2001 in Case C-78/00: Commission of the European Communities v Italian Republic (Failure by a Member State to fulfil its obligations — Articles 17 and 18 of the Sixth VAT Directive — Issue of Government bonds to refund excess VAT — Category of taxable persons whose tax position is in credit)
Date: 2001-12-08
Institutions: Court of Justice
Subjects: European Commission, Italy, VAT, action for failure to fulfil an obligation, approximation of laws, tax harmonisation

8.12.2001

EN

Official Journal of the European Communities

C 348/7

JUDGMENT OF THE COURT

(Fifth Chamber)

of 25 October 2001

in Case C-78/00: Commission of the European Communi-
ties v Italian Republic (1)

(Failure by a Member State to fulfil its obligations —
Articles 17 and 18 of the Sixth VAT Directive — Issue of
Government bonds to refund excess VAT — Category of
taxable persons whose tax position is in credit)

Articles 17 and 18 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, as amended by Council
Directive 95/7/EC of 10 April 1995 amending Directive
77/388/EEC and introducing new simplification measures
with regard to value added tax — scope of certain exemptions
and practical arrangements for implementing them;

2. Orders the Italian Republic to pay the costs.

(1) OJ C 149 of 27.5.2000.

(2001/C 348/11)

JUDGMENT OF THE COURT

(Language of the case: Italian)

(Fourth Chamber)

of 11 October 2001

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

in Case C-110/00: Commission of the European Communi-
ties v Republic of Austria (1)

In Case C-78/00: Commission of the European Communities
(Agent: E. Traversa) v Italian Republic (Agent: U. Leanza,
assisted by G. De Bellis) — application for a declaration that,
by providing that the category of taxable persons whose tax
position for 1992 is in credit be belatedly issued with
government bonds instead of refunds of value added tax, the
Italian Republic has failed to fulfil
its obligations under
Articles 17 and 18 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),
as amended by Council Directive 95/7/EC of 10 April 1995
amending Directive 77/388/EEC 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
Chamber), composed of: S. von Bahr (Rapporteur), President
the Fourth Chamber, acting as President of the Fifth
of
Chamber, D.A.O. Edward, A. La Pergola, M. Wathelet and
C.W.A. Timmermans, Judges; J. Mischo, Advocate General;
R. Grass, Registrar, has given a judgment on 25 October 2001,
in which it:

arrangements

exemptions

practical

and

1. Declares that by providing that the category of taxable persons
whose tax position for1992 is in credit be belatedly issued with
government bonds instead of refunds of the excess value added
tax the Italian Republic has failed to fulfil its obligations under

(Failure by a Member State to fulfil its obligations —
Directive 97/59/EC)

(2001/C 348/12)

(Language of the case: German)

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

In Case C-110/00: Commission of the European Communities
(Agent: N. Yerrell and C. Ladenburger) v Republic of Austria
(Agent: C. Pesendorfer) — application for a declaration that,
by failing to adopt and/or notify to the Commission the laws,
regulations and administrative provisions necessary to comply
with Commission Directive 97/59/EC of 7 October 1997
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 89/301/EEC) (OJ
1997 L 282, p. 33), the Republic of Austria has failed to fulfil
its obligations under Article 2(1) of that Directive — the Court
(Fourth Chamber), composed of S. von Bahr, President of the
Chamber, D.A.O. Edward and A. La Pergola (Rapporteur),
Judges; L.A. Geelhoed, Advocate General; R. Grass, for the
Registrar, has given a judgment on 11 October 2001, in which
it: