Judgment of the Court (Fifth Chamber) of 19 September 2002 in Case C-114/00: Kingdom of Spain v Commission of the European Communities (State aid — Agriculture — Aid awarded in the form of an interest-rate rebate for loans lasting less than one year — Article 87(1) and (3)(a) and (c) EC — Commission Notice 96/C 44/02 on State aids: subsidised short-term loans in agriculture (crédits de gestion) — Small amount of aid — No comments from interested parties — Operating aid — Aid relating to products subject to a common organisation of the market — Restrictions on the free movement of goods — Statement of reasons)
Date: 2002-11-09
Institutions: Court of Justice
Subjects: Spain, State aid, action for annulment (EU), farming sector, industrial development

C 274/8

EN

Official Journal of the European Communities

9.11.2002

JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Fifth Chamber)

of 19 September 2002

(Sixth Chamber)

of 10 September 2002

in Case C-114/00: Kingdom of Spain v Commission of the
European Communities (1)

(State aid — Agriculture — Aid awarded in the form of an
interest-rate rebate for loans lasting less than one year —
Article 87(1) and (3)(a) and (c) EC — Commission Notice
96/C 44/02 on State aids: subsidised short-term loans in
agriculture (crédits de gestion) — Small amount of aid —
No comments from interested parties — Operating aid —
Aid relating to products subject to a common organisation
of the market — Restrictions on the free movement of goods
— Statement of reasons)

(2002/C 274/11)

(Language of the case: Spanish)

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

In Case C-114/00, Kingdom of Spain (Agent: S. Ortiz Vaamon-
de) v Commission of the European Communities (Agent:
D. Triantafyllou): Application for annulment of Commission
Decision 2000/240/EC of 22 December 1999 concerning an
aid scheme implemented by Spain to finance operating capital
in the agricultural sector in Extremadura (OJ 2000 L 76, p. 16),
the Court (Fifth Chamber), composed of: P. Jann, President of
the Chamber, D.A.O. Edward, A. La Pergola, M. Wathelet
and C.W.A. Timmermans (Rapporteur), Judges; F.G. Jacobs,
Advocate General; R. Grass, Registrar, has given a judgment
on 19 September 2002, in which it:

1. Dismisses the application;

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

( 1) OJ C 192 of 8.7.2000.

in Case C-141/00 (Reference for a preliminary ruling from
the Bundesfinanzhof): Ambulanter Pflegedienst Kügler
GmbH v Finanzamt für Körperschaften I in Berlin (1)

(Article 13(A)(1)(c) and (g) of the Sixth Directive (77/388/
EEC) — Exemption of care provided by capital companies —
Services closely linked to welfare and social security work
supplied by organisations, not being bodies governed by
public law, recognised as charitable by the Member State
concerned — Direct effect)

(2002/C 274/12)

(Language of the case: German)

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

In Case C-141/00: Reference to the Court under Article 234
(Germany) for a preliminary
EC by the Bundesfinanzhof
ruling in the proceedings pending before that court between
Ambulanter Pflegedienst Kügler GmbH and Finanzamt für
Körperschaften I
interpretation of
in Berlin, on the
Article 13(A)(1)(c) and (g) 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 (Sixth Chamber), composed
of: F. Macken (Rapporteur), President of the Chamber, C. Gul-
mann, J.-P. Puissochet, R. Schintgen and J.N. Cunha Rodrigues,
Judges; A. Tizzano, Advocate General; H. von Holstein, Deputy
Registrar, has given a judgment on 10 September 2002, in
which it has ruled:

1.

2.

The exemption envisaged in Article 13(A)(1)(c) 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 not dependent on the legal form of the
taxable person supplying the medical or paramedical services
referred to in that provision.

The exemption envisaged in Article 13(A)(1)(c) of the Sixth
Directive (77/388/EEC) applies to the provision of care of a
therapeutic nature by a capital company running an out-patient
service under which care, including home care, is provided by
qualified nursing staff, to the exclusion of the provision of
general care and domestic help.