Judgment of the Court (Third Chamber) of 12 June 2003 in Case C-446/01: Commission of the European Communities v Kingdom of Spain (Failure of a Member State to fulfil obligations — Directive 75/442/EEC — Environment — Waste management)
Date: 2003-08-02
Institutions: Court of Justice
Subjects: European Commission, Spain, action for failure to fulfil an obligation, environmental protection, waste management

C 184/14

EN

Official Journal of the European Union

2.8.2003

Design Concept SA and Flanders Expo SA, on the interpretation
of Article 9(2)(e) 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 (Fifth Chamber), composed of: M. Wathelet, President
of the Chamber, C.W.A. Timmermans, D.A.O. Edward, A. La
Pergola and S. von Bahr (Rapporteur),
Jacobs,
Advocate General; M.-F. Contet, Principal Administrator, for the
Registrar, has given a judgment on 5 June 2003, in which it has
ruled:

Judges; F.G.

Article 9(2)(e) 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 must be interpreted as applying to advertising
services supplied indirectly to the advertiser and invoiced to an inter-
mediate customer who in turn invoices them to the advertiser. The fact
that the advertiser does not produce goods or services in the price of
the advertising services may be included is not
which the cost of
relevant for the purpose of determining the place where the services are
supplied to the intermediate customer.

(1) OJ C 84 of 6.04.2002.

JUDGMENT OF THE COURT

(Sixth Chamber)

of 26 June 2003

in Case C-442/01 (Reference for a preliminary ruling from
the Bundesfinanzhof): KapHag Renditefonds 35 Spree-
center Berlin-Hellersdorf 3. Tranche GbR v Finanzamt
Charlottenburg (1)

(Sixth VAT Directive — Scope — Supply of services for
consideration — Admission of a member to a partnership
in consideration of payment of a contribution in cash)

(2003/C 184/26)

(Language of the case: German)

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

to

Case

Reference

C-442/01:

under
In
Article 234 EC by the Bundesfinanzhof
for a
preliminary ruling in the proceedings pending before that
court between KapHag Renditefonds 35 Spreecenter Berlin-
Hellersdorf 3. Tranche GbR and Finanzamt Charlottenburg, on
the interpretation of Sixth Council Directive 77/388/EEC of

Court
(Germany)

the

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: J.-P. Puissochet, Presi-
dent of the Chamber, C. Gulmann, F. Macken, N. Colneric and
Judges; D. Ruiz-Jarabo
(Rapporteur),
J.N. Cunha Rodrigues
Colomer, Advocate General; L. Hewlett, Principal Administrator,
for the Registrar, has given a judgment on 26 June 2003, in
which it has ruled:

A partnership which admits a partner in consideration of payment of a
contribution in cash does not effect towards that person a supply of
services for consideration within the meaning of Article 2(1) of Sixth
Council Directive 77/388/EEC of 17 May 1977 on the harmonisa-
tion of the laws of the Member States relating to turnover taxes —
Common system of value added tax: uniform basis of assessment.

(1) OJ C 56 of 2.3.2002.

JUDGMENT OF THE COURT

(Third Chamber)

of 12 June 2003

in Case C-446/01: Commission of the European Commu-
nities v Kingdom of Spain (1)

(Failure of a Member State to fulfil obligations — Directive
75/442/EEC — Environment — Waste management)

(2003/C 184/27)

(Language of the case: Spanish)

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

In Case C-446/01, Commission of the European Communities
(Agent: G. Valero Jordana) v Kingdom of Spain (Agent:
L. Fraguas Gadea): Application for a declaration that, by failing
to adopt the measures necessary to ensure, as regards certain
waste-disposal sites, the implementation of Articles 4, 9 and,
where relevant, 13 of Council Directive 75/442/EEC of 15 July
1975 on waste (OJ 1975 L 194, p. 39), as amended by Council
Directive 91/156/EEC of 18 March 1991 (OJ 1991 L 78, p. 32),
the Kingdom of Spain has failed to fulfil its obligations under
(Third Chamber), composed of:
that directive,
the Chamber, C. Gulmann and
J.-P. Puissochet, President of
J.N. Cunha Rodrigues
Judges; L.A. Geelhoed,
(Rapporteur),
Advocate General, R. Grass, Registrar, has given a judgment
on 12 June 2003, in which it:

the Court

2.8.2003

EN

Official Journal of the European Union

C 184/15

1. Declares that, by failing to adopt

the measures necessary to
ensure, as regards the waste-disposal sites at Torreblanca, San
Lorenzo de Tormes, Santalla del Bierzo, Sa Roca and Campello
(Spain),
the implementation of Articles 4 and 9 of Council
Directive 75/442/EEC of 15 July 1975 on waste, as amended
by Council Directive 91/156/EEC of 18 March 1991, and, as
regards
implementation of
Article 13 thereof, the Kingdom of Spain has failed to fulfil
its obligations under that directive;

two disposal

sites,

first

the

the

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

(1) OJ C 31 of 2.2.2002.

JUDGMENT OF THE COURT

(Fifth Chamber)

of 19 June 2003

in Case C-34/02 (Reference for a preliminary ruling from
the Tribunale ordinario di Roma): Sante Pasquini v Isti-
tuto Nazionale della Previdenza Sociale (INPS) (1)

(Social security — Old-age pensions — Recalculation —
Recovery of sums paid though not due — Limitation —
Law applicable — Detailed procedural rules — Concept)

(2003/C 184/28)

(Language of the case: Italian)

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

In Case C-34/02: Reference to the Court under Article 234 EC
by the Tribunale Ordinario di Roma (Italy) for a preliminary
ruling in the proceedings pending before that court between
Sante Pasquini and Istituto Nazionale della Previdenza Sociale
(INPS), on the interpretation of Regulation (EEC) No 1408/71
of the Council of 14 June 1971 on the application of social
security schemes
to self-employed
to employed persons,
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) and
Regulation (EEC) No 574/72 laying down the procedure for
implementing Regulation (EEC) No 1408/71, the Court (Fifth
Chamber),
the
Chamber, C.W.A. Timmermans, D.A.O. Edward, P.
Jann and
Judges; S. Alber, Advocate General;
A. Rosas (Rapporteur),
H. von Holstein, Deputy Registrar, has given a judgment on
19 June 2003, in which it has ruled:

composed of: M. Wathelet, President of

Since Regulation (EEC) No 1408/71 of the Council 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, does no more than ensure
coordination of provisions of national legislation in the field of social
security, it is national law which is applicable to a situation arising out

of the payment of sums not due, made to a person in receipt of more
than one pension by virtue of his belonging to social security schemes
in various Member States, in the form of a pension supplement where
the maximum authorised income is exceeded. The two year time-limit
referred to in Articles 94, 95, 95a and 95b of Regulation No 1408/
71 cannot be applied by analogy to such a situation.

law must, however, observe the Community principle of
National
equivalence,
in accordance with which the detailed procedural rules
governing the treatment of situations arising out of the exercise of a
Community freedom must be no less favourable than those governing
in
purely
situations, and the principle of
accordance with which those procedural
render
virtually impossible or excessively difficult the exercise of rights arising
out of the situation of Community origin.

rules must not

effectiveness,

internal

the procedural

Those principles apply to all
rules governing the
treatment of situations arising out of the exercise of a Community
freedom, whether those rules are administrative or judicial, such as
the provisions of national law applicable to the limitation of actions
and the recovery of sums paid though not due or those requiring the
the
competent
to take account of
persons concerned or to carry out proper checks of
their situation
with regard to pensions.

the good faith of

institutions

(1) OJ C 84 of 6.4.2002.

JUDGMENT OF THE COURT

of 24 June 2003

in Case C-72/02: Commission of the European Commu-
nities v Portuguese Republic (1)

its obligations —
(Failure of a Member State to fulfil
Directives 92/43/EEC and 79/409/EEC — Conservation of
natural habitats and wild birds)

(2003/C 184/29)

(Language of the case: Portuguese)

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

In Case C-72/02, Commission of the European Communities
(Agent: A.
(Agents:
L. Fernandes and M. Telles Romão and M. João Lois): Applica-
tion for a declaration that,

Portuguese

Republic

Caeiros)

v

by failing to implement in national law:

— Article 3(3), Article 10, Article 11 and Article 12(4) of
Council Directive 92/43/EEC of 21 May 1992 on the
conservation of natural habitats and of wild fauna and
flora (OJ 1992 L 206, p. 7), and

— Article 7, Article 8 and Article 12 of Council Directive
79/409/EEC of 2 April 1979 on the conservation of wild
birds (OJ 1979 L 103, p. 1), and