Case C-495/01: Action brought on 21 December 2001 by the Commission of the European Communities against the Republic of Finland
Date: 2002-03-02
Institutions: Court of Justice
Subjects: European Commission, Finland, VAT, action for failure to fulfil an obligation, aid to agriculture, fodder

C 56/8

EN

Official Journal of the European Communities

2.3.2002

f)

The Commission also considers that, by reason of its
failure to respect the requirements of Article 9 and 10 of
the Directive regarding permits, Ireland is not respecting
Article 13 of the Directive, which requires establishments
or undertakings carrying waste operations to be subject
to periodic inspection by the authorities, or Article 14 of
the Directive, which requires such establishments or
undertakings to keep records and to make this infor-
mation available on request by the competent authorities.

of the dried fodder. According to the Commission, it must also
be considered that there is a supply for consideration within
the meaning of the Sixth Directive, because the recipient of aid
is a fodder-processing undertaking which sells fodder to third
parties. In Finland, however, value added tax is not charged on
such aid.

(1) 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 L 145 of 13.06.1977, p. 1).

(1) Council Directive 75/442/EEC of 15 July 1975 on waste (OJ

(2) (OJ L 63 of 21.03.1995, p. 1).

L 194, 25.07.1975, p. 39).
(2) OJ L 078, 26.03.1991, p. 32.

Action brought on 21 December 2001 by the Commission
of the European Communities against the Republic of
Finland

(Case C-495/01)

(2002/C 56/15)

An action against
the Republic of Finland was brought
before the Court of Justice of the European Communities on
21 December 2001 by the Commission of the European
Communities, represented by E. Traversa and I. Koskinen, with
an address for service in Luxembourg.

The Commission claims that the Court should:

1. Declare that the Republic of Finland is in breach of
Article 11 of the Sixth Council Directive 77/388/EEC of
17 May 1977 on value added tax (1) by failing to charge
value added tax on aid paid under Council Regulation
(EC) No 603/95 of 21 February 1995 on the common
organisation of the market in dried fodder (2);

Appeal brought on 24 December 2001 (fax: 20.12.2001)
by the Office for Harmonisation in the Internal Market
(Trade Marks and Designs) against the judgment delivered
on 3 October 2001 by the Fourth Chamber of the Court
of First Instance of the European Communities in Case
T-140/00 between Zapf Creation AG and the Office for
Harmonisation in the Internal Market (Trade Marks and
Designs)

(Case C-498/01 P)

(2002/C 56/16)

An appeal against the judgment delivered on 3 October 2001
by the Fourth Chamber of the Court of First Instance of the
European Communities in Case T-140/00 between Zapf
Creation AG and the Office for Harmonisation in the Internal
Market (Trade Marks and Designs) was brought before the
Court of Justice of the European Communities on 24 December
2001 (fax: 20.12.2001) by the Office for Harmonisation in
the Internal Market (Trade Marks and Designs), represented by
Detlev Schennen, Head of Unit in the Legal Department, and
Carina Røhl Søberg, administrator in the Legal Department of
the Office for Harmonisation in the Internal Market (Trade
Marks and Designs).

2. Order the Republic of Finland to pay the costs.

The appellant claims that the Court should:

Pleas in law and main arguments

According to Article 11A(1)(a) of the Sixth VAT Directive, the
taxable amount is the consideration payable for the supply,
which is to include ‘subsidies directly linked to the price’ of the
supply. Since the Community aid granted for the processing
and sale of dried fodder is paid on the basis of the amount of
dried fodder sold and treated, the aid must, in the Commission’s
opinion, be considered to have a direct influence on the price

(1) dismiss the application of Zapf Creation AG;

(2) order Zapf Creation AG (as applicant in the proceedings
before the Court of First Instance) to pay the costs of the
proceedings before the Court of First Instance;

(3)

set aside the judgment of the Court of First Instance of
3 October 2001 in Case T-140/00 ‘New Born Baby’ (1);

(4) order Zapf Creation AG to pay the costs of the proceed-

ings before the Court of Justice.