Case C-548/03: Action brought on 23 December 2003 by the European Parliament against the Council of the European Union
Date: 2004-02-21
Institutions: Court of Justice
Subjects: Council of the European Union, European Parliament, European tax cooperation, action for annulment (EU), direct tax, exchange of information, indirect tax

C 47/24

EN

Official Journal of the European Union

21.2.2004

(c)

In the alternative, breach of the AIT’s right to an effective
remedy guaranteed by Article 47 of the Charter of
Fundamental Rights of the European Union.

provisions on administrative measures in fiscal matters, such
as cooperation between tax authorities enabling or facilitating
the collection of tax, are not specifically covered by that
provision. The directive and the regulation have therefore been
adopted in breach of essential procedural requirements and of
the EC Treaty.

(1) OJ L 264, 15.10.2003, p. 23.

Action brought on 23 December 2003 by the European
Parliament against the Council of the European Union

(Case C-548/03)

(2004/C 47/39)

An action against the Council of the European Union was
brought before the Court of Justice of the European Communi-
ties on 23 December 2003 by the European Parliament,
represented by C. Pennera and A. Neergaard, acting as Agents,
with an address for service in Luxembourg.

The European Parliament claims that the Court should:

— annul Council Directive 2003/93/EC amending Directive
77/799/EEC concerning mutual assistance by the com-
petent authorities of the Member States in the field of
direct and indirect taxation (1);

— maintain the effects of the annulled directive until the
European Parliament and the Council have adopted, on
the appropriate legal basis, new legislation;

— order the defendant to pay the costs.

Pleas in law and main arguments

Directive 2003/93/EC and Regulation (EC) No 1798/03 should
be annulled because they should have been based on Article 95
EC and not on Article 93 EC. The difference in legal basis is not
merely formal, but directly affects the European Parliament’s
prerogatives. Indeed, according to Article 93 EC the Council
acts unanimously after merely consulting the Parliament,
whereas, under Article 95 EC, the co-decision procedure
applies.

According to the field of application determined by the Treaty,
for provisions which have as their object improvement of the
conditions for the establishment and functioning of
the
internal market, the general rule is Article 95 EC. Article 93
EC provides otherwise in relation to indirect taxation,
in
derogation, as lex specialis, from Article 95 EC. The ancillary

Action brought on 23 December 2003 by the European
Parliament against the Council of the European Union

(Case C-549/03)

(2004/C 47/40)

An action against the Council of the European Union was
brought before the Court of Justice of the European Communi-
ties on 23 December 2003 by the European Parliament,
represented by C. Pennera and A. Neergaard, acting as Agents,
with an address for service in Luxembourg.

The European Parliament claims that the Court should:

— annul Council Regulation No 1798/2003 of 7 October
2003 on administrative cooperation in the field of value
added tax and repealing Regulation (EEC) No 218/92 (1);

— maintain the effects of the annulled regulation until the
European Parliament and the Council have adopted, on
the appropriate legal basis, new legislation;

— order the defendant to pay the costs.

Pleas in law and main arguments

The pleas in law and main arguments relied upon are identical
to those in Case C-548/03.

(1) OJ L 264, 15.10.2003, p. 1.