Judgment of the Court (Fifth Chamber) 7 March 2002 in Case C-169/00: Commission of the European Communities v Republic of Finland (Failure by a Member State to fulfil its obligations — Sixth VAT Directive, Articles 2 and 28(3)(b) and point 2 of Annex F — Act of Accession of the Republic of Finland — Exemption for the services supplied by authors, artists and performers of works of art — Derogating provisions)
Date: 2002-05-04
Institutions: Court of Justice
Subjects: European Commission, Finland, VAT, action for failure to fulfil an obligation, tax exemption, work of art

C 109/10

EN

Official Journal of the European Communities

4.5.2002

JUDGMENT OF THE COURT

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

(Fifth Chamber)

7 March 2002

(1) OJ C 247 of 26.8.2000.

in Case C-169/00: Commission of the European Communi-
ties v Republic of Finland (1)

JUDGMENT OF THE COURT

(Failure by a Member State to fulfil its obligations — Sixth
VAT Directive, Articles 2 and 28(3)(b) and point 2 of
Annex F — Act of Accession of the Republic of Finland —
Exemption for the services supplied by authors, artists and
performers of works of art — Derogating provisions)

(2002/C 109/14)

(Language of the case: Finnish)

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

(Fifth Chamber)

21 February 2002

in Case C-215/00 (Reference for a preliminary ruling from
the Regeringsrätten): Arbetsmarknadsstyrelsen v Petra
Rydergård (1)

(Social security — Unemployment benefit — Conditions
governing the retention of entitlement to benefits for an
unemployed person travelling to another Member State)

(2002/C 109/15)

(Language of the case: Swedish)

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

In Case C-169/00, Commission of the European Communities
(Agents: E. Paasivirta and E. Traversa) v Republic of Finland
(Agent: E. Bygglin): Application for a declaration that, by
maintaining in force legislation under which supplies of works
of art by artists or their agents and imports of works of art
bought directly from artists are exempted from value added
tax, the Republic of Finland has failed to fulfil its obligations
under Article 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),
the Court (Fifth Chamber), composed of: P. Jann, President of
the Chamber, S. von Bahr (Rapporteur) and A. La Pergola,
Judges; L.A. Geelhoed, Advocate General; R. Grass, Registrar,
has given a judgment on 7 March 2002, in which it:

1. Declares that, by maintaining in force legislation exempting
from value added tax the sale of a work of art by the artist,
either directly or through an agent, and the importation of a
work of art by the owner-artist, the Republic of Finland has
failed to fulfil its obligations under Article 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 Case C-215/00: Reference to the Court under Article 234
EC by the Regeringsrätten (Sweden) for a preliminary ruling in
the proceedings pending before that court between Arbetsmar-
knadsstyrelsen and Petra Rydergård, on the interpretation of
Article 69(1)(a) of Council Regulation (EEC) No 1408/71 of
14 June 1971 on the application of social security schemes to
employed persons, to self-employed persons and to members
of their families moving within the Community, as amended
and updated by Council Regulation (EC) No 118/97 of
2 December 1996 (OJ 1997 L 28, p. 1), the Court (Fifth
Chamber), composed of: P. Jann (Rapporteur), President of the
Chamber, S. von Bahr, D.A.O. Edward, A. La Pergola and
C.W.A. Timmermans, Judges; L.A. Geelhoed, Advocate Gen-
eral; R. Grass, Registrar, has given a judgment on 21 February
2002, in which it has ruled:

1.

the

The question as to the conditions under which a person may be
regarded as having remained available to the employment
services of
competent State within the meaning of
Article 69(1)(a) of Council Regulation (EEC) No 1408/71 of
14 June 1971 on the application of social security schemes to
employed persons, to self-employed persons and to members of
their families moving within the Community, as amended and
updated by Council Regulation (EC) No 118/97 of 2 December
1996, must be examined on the basis of the rules of national
law of that State.