Judgment of the Court (Third Chamber) 19 March 2002 in Case C-268/00: Commission of the European Communities v Kingdom of the Netherlands (Failure by a Member State to fulfil its obligations — Quality of bathing water — Inadequate implementation of Directive 76/160/EEC)
Date: 2002-05-18
Institutions: Court of Justice
Subjects: European Commission, Netherlands, action for failure to fulfil an obligation, bathing water, product quality, water analysis

C 118/14

EN

Official Journal of the European Communities

18.5.2002

Bench Division (Crown Office), for a preliminary ruling in the
proceedings pending before that court between Com-
missioners of Customs and Excise and Zoological Society
of London, on the interpretation of the second indent of
Article 13A(2)(a) 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),
Jann
(Rapporteur), President of the Chamber, S. von Bahr and
C.W.A. Timmermans, Judges; F.G. Jacobs, Advocate General;
L. Hewlett, Administrator,
for the Registrar, has given a
judgment on 21 March 2002, in which it has ruled:

(Fifth Chamber), composed of: P.

the Court

1. On a

the

indent

proper

second

construction of

of
Article 13A(2)(a) 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, the condition
requiring a body to be managed and administered on an
essentially voluntary basis refers only to members of that body
who are designated in accordance with its constitution to direct
it at the highest level, as well as other persons who, without
being designated by the constitution, do in fact direct it in that
they take the decisions of last resort concerning the policy of
that body, especially in the financial area, and carry out the
higher supervisory tasks.

2. On a

the

indent

proper

second

construction of

of
Article 13A(2)(a) of the Sixth Directive 77/388, the words
‘on an essentially voluntary basis’ refer to the members who
compose the organs entrusted with the management and
administration of a body of the kind referred to in that provision
and those persons who, without being designated by the
constitution, do in fact direct it, and refer also to the reward
which the latter may receive, habitually or exceptionally, from
that body.

(1) OJ C 259 of 9.9.2000.

JUDGMENT OF THE COURT

(Third Chamber)

19 March 2002

in Case C-268/00: Commission of the European Communi-
ties v Kingdom of the Netherlands (1)

(Failure by a Member State to fulfil its obligations —
Quality of bathing water — Inadequate implementation of
Directive 76/160/EEC)

(2002/C 118/21)

(Language of the case: Dutch)

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

In Case C-268/00, Commission of the European Communities
(Agents: G. Valero Jordana and C. van der Hauwaert) v
Kingdom of the Netherlands (Agent: M. A. Fierstra): Appli-
cation for a declaration that, by failing to fulfil its obligations
under Articles 4(1) and 6(1) of Council Directive 76/160/EEC
of 8 December 1975 concerning the quality of bathing water
(OJ 1976 L 31, p. 1) within the periods prescribed by that
the Netherlands has failed to
directive,
fulfil its obligations under Community law, the Court (Third
Chamber), composed of: F. Macken, President of the Chamber,
C. Gulmann (Rapporteur) and J.-P. Puissochet,
Judges;
F.G. Jacobs, Advocate General; R. Grass, Registrar, has given a
judgment on 19 March 2002, in which it:

the Kingdom of

1. Declares that, by failing to fulfil its obligations as regards the
quality of bathing water and the frequency of sampling thereof
within the periods prescribed by Council Directive 76/160/EEC
of 8 December 1975 concerning the quality of bathing water,
the Kingdom of
its
obligations under Articles 4(1) and 6(1) of that directive;

the Netherlands has failed to fulfil

2. Orders the Kingdom of the Netherlands to pay the costs.

(1) OJ C 259 of 9.9.2000.