Judgement of the Court (Sixth Chamber) 19 March 2002 in Case C-426/98: Commission of the European Communities v Hellenic Republic (Failure by a Member State to fulfil its obligations — Directive 69/335/EEC — Indirect taxes on the raising of capital — Special charges imposed on the formation of public and private limited liability companies, on the publication and alteration of their statutes and on the increase in their capital)
Date: 2002-05-18
Institutions: Court of Justice
Subjects: European Commission, Greece, action for failure to fulfil an obligation, application of EU law, indirect tax, national law

C 118/2

EN

Official Journal of the European Communities

18.5.2002

JUDGEMENT OF THE COURT

JUDGEMENT OF THE COURT

(Sixth Chamber)

14 March 2002

in Case C-340/98: Italian Republic v Council of the
European Union (1)

(Sugar — Price regime — Marketing year 1998/1999 —
Regionalisation — Non-deficit areas — Classification of
Italy — Validity of Regulations (EC) Nos 1360/98 and
1361/98)

(2002/C 118/02)

(Language of the case: Italian)

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

In Case C-340/98, Italian Republic (Agent: U. Leanza, assisted
by I. M. Braguglia) v Council of the European Union (Agents:
J. Carbery, I. Dı´ez Parra and A. Tanca), supported by Com-
mission of the European Communities (Agent: F. P. Ruggeri):
Application for annulment of Article 1 of Council Regulation
(EC) No 1361/98 of 26 June 1998 fixing, for the 1998/1999
marketing year, the derived intervention prices for white sugar,
the intervention price for raw sugar, the minimum prices for
A and B beet, and the amount of compensation for storage
costs (OJ 1998 L 185, p. 3), in so far as it omits to fix the
derived intervention price for white sugar for all areas of Italy
and thus renders applicable in Italy the intervention price for
white sugar fixed by Article 1(2) of Council Regulation (EC)
No 1360/98 of 26 June 1998 fixing, for the 1998/1999
marketing year, certain sugar prices and the standard quality
of beet (OJ 1998 L 185, p. 1), and, if necessary, annulment of
Article 1(2) of Regulation No 1360/98, in so far as it also fixes
the intervention price for white sugar for Italy, the Court (Sixth
Chamber), composed of: F. Macken, President of the Chamber,
N. Colneric (Rapporteur), C. Gulmann, J.-P. Puissochet and
J.N. Cunha Rodrigues, Judges; J. Mischo, Advocate General;
H. von Holstein, Deputy Registrar, has given a judgment on
14 March 2002, in which it:

1. Dismisses the application;

2. Orders the Italian Republic to pay the costs;

3. Orders the Commission of the European Communities to bear

its own costs.

(1) OJ C 340 of 7.11.1998.

(Sixth Chamber)

19 March 2002

in Case C-426/98: Commission of the European Communi-
ties v Hellenic Republic (1)

(Failure by a Member State to fulfil its obligations —
Directive 69/335/EEC — Indirect taxes on the raising of
capital — Special charges imposed on the formation of
public and private limited liability companies, on the publi-
cation and alteration of their statutes and on the increase in
their capital)

(2002/C 118/03)

(Language of the case: Greek)

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

In Case C-426/98, Commission of the European Communities
(Agent: D. Gouloussis) v Hellenic Republic (Agent: P. Mylono-
poulos): Application for a declaration that, by imposing, in
addition to capital duty, other special charges on the capital of
public and private limited liability companies on their forma-
tion, on the publication and alteration of their statutes and on
the increase in their capital, the Hellenic Republic has failed to
fulfil its obligations under the EC Treaty and, more specifically,
under Articles 7 and 10 of Council Directive 69/335/EEC of
17 July 1969 concerning indirect taxes on the raising of capital
(OJ, English Special Edition 1969 (II), p. 412), as amended by
Council Directive 85/303/EEC of 10 June 1985 (OJ 1985
L 156, p. 23), the Court (Sixth Chamber), composed of:
N. Colneric, President of the Second Chamber, acting for the
President of the Sixth Chamber, C. Gulmann, J.-P. Puissochet,
R. Schintgen (Rapporteur) and V. Skouris, Judges; C. Stix-
Hackl, Advocate General; L. Hewlett, Administrator, for the
Registrar, has given a judgment on 19 March 2002, in which
it:

1. Declares that, by imposing, in addition to capital duty, other
special charges on the capital of public and private limited
liability companies on their formation, on the publication and
alteration of their statutes and on the increase in their capital,
the Hellenic Republic has failed to fulfil its obligations under
Articles 7 and 10 of Council Directive 69/335/EEC of 17 July
1969 concerning indirect taxes on the raising of capital, as
amended by Council Directive 85/303/EEC of 10 June 1985;

18.5.2002

EN

Official Journal of the European Communities

C 118/3

2. Orders the Hellenic Republic to pay the costs.

(1) OJ C 20 of 23.1.1999.

JUDGMENT OF THE COURT

(Sixth Chamber)

21 March 2002

in Case C-130/99: Kingdom of Spain v Commission of the
European Communities (1)

(EAGGF — Clearance of accounts — Financial years
1995 and 1996)

(2002/C 118/04)

(Language of the case: Spanish)

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

In Case C-130/99, Kingdom of Spain (Agent: M. Lo´ pez-Monı´s
Gallego) v Commission of the European Communities (Agent:
J. Guerra Ferna´ndez): Application for partial annulment of
Commission Decision 1999/186/EC of 3 February 1999
excluding from Community financing certain expenditure
incurred by the Member States under the Guarantee Section of
the European Agricultural Guidance and Guarantee Fund
(EAGGF) (OJ 1999 L 61, p. 34) and Commission Decision
1999/187/EC of 3 February 1999 on the clearance of the
accounts presented by the Member States in respect of the
expenditure for 1995 of the Guarantee Section of the European
Agricultural Guidance and Guarantee Fund (EAGGF) (OJ 1999
L 61, p. 37), in so far as it concerns the Kingdom of Spain, the
Court (Sixth Chamber), composed of: F. Macken (Rapporteur),
President of the Chamber, C. Gulmann, R. Schintgen, V. Skou-
ris and J.N. Cunha Rodrigues, Judges; F.G. Jacobs, Advocate
General; R. Grass, Registrar, has given a judgment on 21 March
2002, in which it:

1. Annuls Commission Decision 1999/186/EC of 3 February
1999 excluding from Community financing certain expenditure
incurred by the Member States under the Guarantee Section of
the European Agricultural Guidance and Guarantee Fund
(EAGGF) in so far as it excludes from Community financing
the expenditure incurred by the Kingdom of Spain before
12 March 1996 in respect of production aid for olive oil;

2. Annuls Commission Decision 1999/187/EC of 3 February
1999 on the clearance of the accounts presented by the Member
States in respect of the expenditure for 1995 of the Guarantee
Section of the European Agricultural Guidance and Guarantee
Fund in so far as it excludes from Community financing
ESP 1 355 544 657, representing the interest payable in the
context of the additional levy on milk and milk-related products;

3. Dismisses the remainder of the application;

4. Orders the Kingdom of Spain to pay the costs.

(1) OJ C 204 of 17.7.1999.

JUDGMENT OF THE COURT

(Fifth Chamber)

14 March 2002

in Case C-132/99: Kingdom of the Netherlands v Com-
mission of the European Communities (1)

(EAGGF — Clearance of accounts — 1995 financial year
— Aid to hemp production)

(2002/C 118/05)

(Language of the case: Dutch)

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

In Case C-132/99, Kingdom of the Netherlands (Agents: M. A.
Fierstra and J. van Bakel), supported by Kingdom of Spain
(Agent: M. Lo´ pez-Monı´s Gallego) v Commission of the Euro-
pean Communities (Agents: T. van Rijn and C. van der
Hauwaert): Application for partial annulment of Commission
Decision 1999/187/EC of 3 February 1999 on the clearance
of the accounts presented by the Member States in respect of
the expenditure for 1995 of the Guarantee Section of the
European Agricultural Guidance and Guarantee Fund (OJ 1999
L 61, p. 37), in so far as it requires a correction of 50 % of the
expenditure declared by the Kingdom of the Netherlands in
respect of hemp production aid, namely a correction of
NLG 117 277, the Court (Fifth Chamber), composed of: P. Jann
(Rapporteur), President of
the Chamber, D.A.O. Edward,
A. La Pergola, M. Wathelet and C.W.A. Timmermans, Judges;
D. Ruiz-Jarabo Colomer, Advocate General; R. Grass, Registrar,
has given a judgment on 14 March 2002, in which it: