Judgment of the Court (Third Chamber) 13 June 2002 in Case C-353/00 (Reference for a preliminary ruling from the VAT and Duties Tribunal, Manchester): Keeping Newcastle Warm Limited v Commissioners of Customs & Excise (Sixth VAT Directive — Article 11A(1)(a) — Taxable amount — Consideration for goods or services — Subsidy)
Date: 2002-09-28
Institutions: Court of Justice
Subjects: basis of tax assessment, economic support, energy law, housing, interpretation of the law, payment, provision of services

C 233/10

EN

Official Journal of the European Communities

28.9.2002

JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Third Chamber)

13 June 2002

(Fourth Chamber)

4 July 2002

in Case C-353/00 (Reference for a preliminary ruling from
the VAT and Duties Tribunal, Manchester): Keeping
Newcastle Warm Limited v Commissioners of Customs
& Excise (1)

in Case C-173/01: Commission of the European Communi-
ties v Hellenic Republic (1)

(Failure by a Member State to fulfil
its obligations —
Directive 1999/20/EC — Failure to implement within the
period prescribed)

(Sixth VAT Directive — Article 11A(1)(a) — Taxable
amount — Consideration for goods or services — Subsidy)

(2002/C 233/15)

(2002/C 233/14)

(Language of the case: Greek)

(Language of the case: English)

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

In Case C-353/00: Reference to the Court under Article 234
EC by the VAT and Duties Tribunal, Manchester (United
Kingdom), for a preliminary ruling in the proceedings pending
before that court between Keeping Newcastle Warm Limited
and Commissioners of Customs & Excise, on the interpretation
of Article 11A(1)(a) of 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 (Third Chamber), composed of: F. Macken, President
of the Chamber, C. Gulmann (Rapporteur) and J.-P. Puissochet,
Judges; C. Stix-Hackl, Advocate General; H. A. Rühl, Principal
Administrator, for the Registrar, has given a judgment on
13 June 2002, in which it has ruled:

Article 11A(1)(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 is to be interpreted as meaning that
a sum such as that paid in the case in the main proceedings
constitutes part of the consideration for the supply of services and
forms part of the taxable amount in respect of that supply for the
purposes of value added tax.

( 1) OJ C 335 of 25.11.2000.

In Case C-173/01, Commission of the European Communities
(Agent: M. Condou-Durande) v Hellenic Republic (Agents:
N. Tsiros and N. Dafniou): Application for a declaration that,
by failing to adopt within the period prescribed the laws,
regulations and administrative provisions necessary to comply
with Council Directive 1999/20/EC of 22 March 1999
amending Directives 70/524/EEC concerning additives in
feedingstuffs, 82/471/EEC concerning certain products used in
animal nutrition, 95/53/EC fixing the principles governing the
organisation of official
inspections in the field of animal
nutrition and 95/69/EC laying down the conditions and
arrangements for approving and registering certain establish-
ments and intermediaries operating in the animal feed sector
(OJ 1999 L 80, p. 20), the Hellenic Republic has failed to fulfil
its obligations under the EC Treaty and that directive, the
Court (Fourth Chamber), composed of: S. von Bahr, President
of the Chamber, D. A. O. Edward and C. W. A. Timmermans
(Rapporteur), Judges; A. Tizzano, Advocate General; R. Grass,
Registrar, has given a judgment on 4 July 2002, in which it:

1. Declares that, by failing to adopt within the period prescribed
the laws, regulations and administrative provisions necessary to
comply with Council Directive 1999/20/EC of 22 March
1999 amending Directives 70/524/EEC concerning additives
in feedingstuffs, 82/471/EEC concerning certain products used
in animal nutrition, 95/53/EC fixing the principles governing
the organisation of official inspections in the field of animal
nutrition and 95/69/EC laying down the conditions and
arrangements for approving and registering certain establish-
ments and intermediaries operating in the animal feed sector,
the Hellenic Republic has failed to fulfil its obligations under
that Directive.