Case C-349/03: Action brought on 7 August 2003 by the Commission of the European Communities against the United Kingdom of Great Britain and Northern Ireland
Date: 2003-10-04
Institutions: Court of Justice
Subjects: European Commission, Northern Ireland, United Kingdom, VAT, action for failure to fulfil an obligation, excise duty, indirect tax, national implementing measure

C 239/6

EN

Official Journal of the European Union

4.10.2003

— by failing to issue a provisional prohibition of
fishing from fishing vessels flying the Danish flag or
registered in Denmark when the quota allocated was
to be deemed to have been exhausted, and by failing
to inform the Commission when the halt to fishing
was introduced,

the Kingdom of Denmark has failed to fulfil its obligations
both under Article 5(2) of Regulation (EEC) No 170/
83 (1), and under Articles 1 and 11(1) and (2) of
Regulation (EEC) No 2241/87 (2);

The Applicant claims that the Court should:

1)

declare that by failing to implement Council Directive 77/
799/EEC (1) of 19 December 1977 concerning mutual
assistance by the competent authorities of the Member
States in the field of direct and indirect taxation, as
the United
in the territory of Gibraltar,
amended,
Kingdom has failed to fulfil its obligations under the EC
Treaty;

2)

order the United Kingdom to pay the costs.

2.

order the Kingdom of Denmark to pay the costs.

Pleas in law and main arguments

Pleas in law and main arguments

Disregard of Article 5(2) of Council Regulation (EEC) No 170/
83 and of Articles 1 and 11(1) and (2) of Council Regulation
(EEC) No 2241/87.

The Danish Government has acknowledged that for certain
stocks the quotas allocated for the year 1998 were substantially
exceeded. The monitoring carried out of fishery activities and
the measures taken concerning the management and control of
those activities were in the Commission’s opinion inadequate.

The Danish authorities moreover in certain cases omitted to
bring criminal proceedings agains the persons responsible for
non-compliance with the rules on control and conservation.

( 1) Council Regulation (EEC) No 170/83 of 25 January 1983
establishing a Community system for the conservation and
management of fishery resources, OJ L 24 of 27.1.1983, p. 1.
( 2) Council Regulation (EEC) No 2241/87 of 23 July 1987 estab-
lishing certain control measures for fishing activities, OJ L 207 of
29.7.1987, p. 1.

Directive 77/799/EEC, as amended, was to be implemented by
the Member States not later than 1 January 1981 as regards
value added tax (by virtue of Directive 79/1070/EEC (2)) and
1 January 1993 as regards excise duties (by virtue of Directive
92/12/EEC (3)).

Contrary to the view taken by the United Kingdom, the
Commission maintains
as
amended, applies to Gibraltar and that by failing to implement
the directive in this territory the United Kingdom has failed to
fulfil its obligations under the EC Treaty.

that Directive 77/799/EEC,

(1) OJ L 336, 27.12.1977, p. 15.
(2) of 6 December 1979 amending Directive 77/799/EEC (OJ L 331,

27.12.1979, p. 8).

(3) of 25 February 1992 on the general arrangements for products
to excise duty and on the holding, movement and

subject
monitoring of such products (OJ L 76, 23.03.1992, p. 1).

Action brought on 7 August 2003 by the Commission of
the European Communities against the United Kingdom
of Great Britain and Northern Ireland

Appeal brought on 21 August 2003 (facsimile received on
16 August 2003) by El Corte Inglés, SA against the order
delivered on 8 May 2003 in Case T-63/03 El Corte Inglés
SA v OHIM, the other party to the proceedings before
the Board of Appeal being: Calzaturificio Yvonne S.r.l.

(Case C-349/03)

(2003/C 239/08)

(Case C-361/03 P)

(2003/C 239/09)

An action against the United Kingdom of Great Britain and
Northern Ireland was brought before the Court of Justice
of the European Communities on 7 August 2003 by the
Commission of the European Communities, represented by
R. Lyal, acting as agent, with an address for service in
Luxembourg.

An appeal against the order delivered on 8 May 2003 in Case
T-63/03 El Corte Inglés SA v OHIM, the other party to the
proceedings before the Board of Appeal being: Calzaturificio
Yvonne S.r.l., was brought before the Court of Justice of the