Case C-380/01: Reference for a preliminary ruling from the Verwaltungsgerichtshof by order of that court of 13 September 2001 in the case of Dr Gustav Schneider v Bundesminister für Justiz
Date: 2001-12-08
Institutions: Court of Justice
Subjects: gender equality, interpretation of the law, job access, promotion, vocational training, working conditions

C 348/14

EN

Official Journal of the European Communities

8.12.2001

Reference for a preliminary ruling from the Verwaltungs-
gerichtshof by order of that court of 13 September 2001
in the case of Dr Gustav Schneider v Bundesminister für
Justiz

Republic has failed to fulfil its obligations under the Sixth
Council VAT Directive 77/388/EEC (2);

— Order the Italian Republic to pay the costs.

(Case C-380/01)

(2001/C 348/24)

Reference has been made to the Court of Justice of the
European Communities by an order of the Verwaltungsge-
richtshof (Administrative Court, Austria) of 13 September
2001, which was received at the Court Registry on 4 October
2001, for a preliminary ruling in the case of Dr Gustav
Schneider v Bundesminister für Justiz on the following ques-
tion:

Is Article 6 of Council Directive 76/207/EEC on the implemen-
tation of the principle of equal treatment for men and women
as regards access to employment, vocational training and
promotion, and working conditions (1) to be interpreted as
meaning that the possibility required by that article of pursuing
claims (in the present case, a claim for compensation) by
judicial process is not adequately satisfied by the Austrian
Verwaltungsgerichtshof (Administrative Court) alone, in view
of that court’s legally limited powers (a court which hears
appeals on points of law only with no fact-finding powers)?

(1) OJ 1976 L 39, p. 40.

Pleas in law and main arguments

Under Article 11(A)(1)(a) of the Directive, Member States are
required to include in the taxable amount not only that which
constitutes the consideration paid by the purchaser or to the
provider of the service, but also the subsidies provided by third
parties to the supplier of the goods or the provider of the
service, provided that such subsidies are ‘directly linked to the
price of such supplies’.

The Commission argues that
the assistance paid to the
processing undertakings which produce dried fodder consti-
the good produced by such
tutes part of
undertakings, thus falling within the category ‘subsidies directly
linked to the price of such supplies’ and which must therefore
be subject to tax.

the price of

(1) OJ 1995 L 15, p. 11.
(2) OJ 1977 L 145, p. 1.

Action brought on 5 October 2001 against the French
Republic by the Commission of the European Communi-
ties

Action brought on 4 October 2001 by the Commission
of the European Communities against the Italian Republic

(Case C-384/01)

(2001/C 348/26)

(Case C-381/01)

(2001/C 348/25)

An action against the Italian Republic was brought before the
Court of Justice of the European Communities on 4 October
2001 by the Commission of the European Communities,
represented by Enrico Traversa, acting as Agent.

The applicant claims that the Court should:

— Declare that, by failing to levy value added tax (VAT) on
the assistance paid pursuant to Council Regulation (EC)
No 603/95 of 21 February 1995 on the common
organisation of the market in dried fodder (1), the Italian

An action against the French Republic was brought before the
Court of Justice of the European Communities on 5 October
2001 by the Commission of the European Communities,
represented by E. Traversa and C. Giolito, acting as Agents,
with an address for service in Luxembourg.

The Commission of the European Communities claims that
the Court should:

— Declare that, by applying a reduced rate of VAT to the
fixed part of the prices for gas and electricity supplied by
the public networks, the French Republic has failed to
fulfil its obligations under Article 12(3)(a) and (b) of Sixth
Council Directive 77/388/EC 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 (1),