Judgment of the Court (First Chamber) 13 December 2001 in Case C-107/01: Commission of the European Communities v Grand Duchy of Luxembourg (Failure by a Member State to fulfil its obligations — Directive 98/76/EC — Failure to transpose within the prescribed period)
Date: 2002-03-02
Institutions: Court of Justice
Subjects: European Commission, Luxembourg, carrier, infringement procedure (EU), recognition of diplomas, right of establishment

C 56/2

EN

Official Journal of the European Communities

2.3.2002

& Excise and CSC Financial Services Ltd, on the interpretation
of Article 13B(d)(5) of
Sixth Council Directive
the
(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 assess-
ment (OJ 1977 L 145, p. 1), the Court (Fifth Chamber),
composed of: P. Jann, President of the Chamber, A. La Pergola,
L. Sevo´ n (Rapporteur), M. Wathelet and C.W.A. Timmermans,
Judges, Advocate General: D. Ruiz-Jarabo Colomer, Registrar:
D. Louterman-Hubeau, Head of Division, has given a judgment
on 13 December 2001, in which it has ruled:

On a proper construction of Article 13B(d)(5) 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

— ‘transactions in securities’ means transactions liable to create,
alter or extinguish parties’ rights and obligations in respect of
securities;

— ‘negotiation in securities’ does not cover services limited to
providing information about a financial product and, as
the case may be, receiving and processing applications for
subscription to the relevant securities, without issuing them.

(1) OJ C 233 of 12.8.2000.

to comply with Council Directive 98/76/EC of 1 October
1998 amending Directive 96/26/EC on admission to the
occupation of road haulage operator and road passenger
transport operator and mutual recognition of diplomas, certifi-
cates and other evidence of formal qualifications intended to
facilitate for these operators the right to freedom of establish-
ment in national and international transport operations (OJ
in any event, by not notifying
1998 L 277, p. 17) or,
those provisions to the Commission, the Grand Duchy of
Luxembourg has failed to fulfil
its obligations under that
directive — the Court (First Chamber), composed of: P. Jann
(Rapporteur), President of
the Chamber, L. Sevo´ n and
M. Wathelet, Judges; F.G. Jacobs, Advocate General; R. Grass,
Registrar, has given a judgment on 13 December 2001, in
which it:

1. Declares that, by failing to adopt within the prescribed period
the laws, regulations and administrative provisions necessary to
comply with Council Directive 98/76/EC of 1 October 1998
amending Directive 96/26/EC on admission to the occupation
of road haulage operator and road passenger transport operator
and mutual recognition of diplomas, certificates and other
evidence of formal qualifications intended to facilitate for these
operators the right to freedom of establishment in national
and international transport operations, the Grand Duchy of
Luxembourg has failed to fulfil
its obligations under that
directive.

2. Orders the Grand Duchy of Luxembourg to pay the costs.

(1) OJ C 118 of 21.4.2001.

JUDGMENT OF THE COURT

(First Chamber)

13 December 2001

in Case C-107/01: Commission of the European Communi-
ties v Grand Duchy of Luxembourg (1)

(Failure by a Member State to fulfil its obligations —
Directive 98/76/EC — Failure to transpose within the
prescribed period)

Reference for a preliminary ruling by the Arios Pagos
(Greece) by order of 10 July 2001 in the case of Alexan-
dros K. Kefalas and Others against (1) Elliniko Dimosio
(the Greek State), (2) Organismos Ikonomikis Anasigkrot-
isis Epikhirision AE, legally represented by the liquidator,
Ethniki Kefalaiou Anonimi Etairia Diakhirisis Energitikou
kai Pathitikou, (3) Athinaiki Khartopiia AE, and (4) Geor-
gios I. Tsamasfiros and Others

(2002/C 56/03)

(Language of the case: French)

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

(Case C-303/01)

(2002/C 56/04)

In Case C-107/01: Commission of the European Communities
(Agent: M. Wolfcarius) v Grand Duchy of Luxembourg (Agent:
J. Faltz) — application for a declaration that by failing to adopt
the laws, regulations and administrative provisions necessary

Reference has been made to the Court of Justice of the
European Communities by order of the Arios Pagos (Greek
Supreme Court) of 10 July 2001, received at the Court Registry
on 30 July 2001, for a preliminary ruling in the case of
Alexandros K. Kefalas and Others against (1) Elliniko Dimosio