Judgment of the Court (Fifth Chamber) of 5 June 2003 in Case C-438/01 (Reference for a preliminary ruling from the Cour de cassation): Design Concept SA v Flanders Expo SA (Sixth VAT Directive — Article 9(2)(e) — Place of taxable transactions — Fiscal connection — Advertising services)
Date: 2003-08-02
Institutions: Court of Justice
Subjects: VAT, advertising, approximation of laws, basis of tax assessment, interpretation of the law

2.8.2003

EN

Official Journal of the European Union

C 184/13

2. Orders the Italian Republic to pay the costs.

JUDGMENT OF THE COURT

(1) OJ C 31 of 2.2.2002.

JUDGMENT OF THE COURT

(Fifth Chamber)

of 26 June 2003

in Case C-422/01 (Reference for a preliminary ruling from
Skandia
the Regeringsrätten):

Försäkringsaktiebolaget

(publ), Ola Ramstedt v Riksskatteverket (1)

(Occupational endowment pension insurance — Policy taken
out with a company in another Member State — Difference
in tax treatment — Compatibility with Article 49 EC)

(2003/C 184/23)

(Fifth Chamber)

of 12 June 2003

in Case C-425/01: Commission of the European Commu-
nities v Portuguese Republic (1)

(Failure of a Member State to fulfil obligations — Incom-
plete transposition of Directive 89/391/EEC — Safety and
health of workers)

(2003/C 184/24)

(Language of the case: Portuguese)

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

In Case C-425/01, Commission of the European Communities
(Agents: H. Kreppel and M. França) v Portuguese Republic
(Agents: L. Fernandes and F. Ribeiro Lopes): Application for a
declaration that the Portuguese Republic has failed to fulfil its
obligations under Articles 4 and 10 to 12 of Council Directive
89/391/EEC of 12 June 1989 on the introduction of measures
to encourage improvements in the safety and health of workers
at work (OJ 1989 L 183, p. 1), the Court (Fifth Chamber),
the Chamber, C.W.
composed of: M. Wathelet, President of
A. Timmermans, P.
(Rapporteur) and
A. Rosas,
Judges; C. Stix-Hackl, Advocate General; R. Grass,
Registrar, has given a judgment on 12 June 2003, in which it:

Jann, S. von Bahr

1. Dismisses the action;

(Language of the case: Swedish)

2. Orders the Commission of the European Communities to pay

the costs.

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

(1) OJ C 348 of 8.12.2001.

In Case C-422/01: Reference to the Court under Article 234
EC by the Regeringsrätten (Sweden) for a preliminary ruling in
the proceedings pending before that court between Försäk-
ringsaktiebolaget Skandia (publ), Ola Ramstedt and Riksskatte-
verket, on the interpretation of the EC Treaty and Article 49
(Fifth Chamber), composed of:
EC in particular,
of
M. Wathelet
the Chamber,
President
C.W.A. Timmermans, A. La Pergola, P.
Jann and A. Rosas,
Judges; P. Léger, Advocate General; R. Grass, Registrar, has
given a judgment on 26 June 2003, in which it has ruled:

the Court
(Rapporteur),

Article 49 EC precludes an insurance policy issued by an insurance
company established in another Member State which meets
the
conditions laid down in national law for occupational pension insur-
ance, apart from the condition that the policy must be issued by an
insurance company operating in the national
from being
treated differently in terms of taxation, with income tax effects which,
depending on the circumstances in the individual case, may be less
favourable.

territory,

(1) OJ C 84 of 6.4.2002.

JUDGMENT OF THE COURT

(Fifth Chamber)

of 5 June 2003

in Case C-438/01 (Reference for a preliminary ruling from
the Cour de cassation): Design Concept SA v Flanders
Expo SA (1)

(Sixth VAT Directive — Article 9(2)(e) — Place of taxable
transactions — Fiscal connection — Advertising services)

(2003/C 184/25)

(Language of the case: French)

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

In Case C-438/01: Reference to the Court under Article 234
EC by the Cour de cassation (Luxembourg) for a preliminary
ruling in the proceedings pending before that court between

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