Judgment of the Court (Sixth Chamber) of 29 April 2004 in Case C-338/01: Commission of the European Communities v Council of the European Union (Directive 2001/44/EC — Choice of legal basis)
Date: 2004-04-30
Institutions: Court of Justice
Subjects: Council of the European Union, EAGGF, European Commission, action for annulment (EU), distribution of EU funding, legal basis

C 118/12

EN

Official Journal of the European Union

30.4.2004

2. Article 13(B)(a) of

the Sixth Directive 77/388, under which
insurance transactions are exempt from value added tax, does not
preclude, in the case of a tax on insurance premiums such as that
at issue in the main proceedings, the introduction of a special rate
which is identical to the standard rate of value added tax, since
that tax is compatible with Article 33 of the Sixth Directive
77/388, so that the procedure provided for in Article 27 of that
directive, which obliges any Member State wishing to introduce
special measures for derogation from that directive to seek prior
authorisation from the Council of the European Union, does not
have to be complied with before the introduction of that rate.

(1) OJ C 303, 27.10.2001.

P. Puissochet, R. Schintgen (Rapporteur) and F. Macken, Judges;
S. Alber, Advocate General; R. Grass, Registrar, has given a
judgment on 29 April 2004, in which it:

1) Dismisses the application;

2) Orders the Commission of the European Communities to pay the

costs;

3) Orders Ireland, the Grand Duchy of Luxembourg, the Portuguese
Republic, the United Kingdom of Great Britain and Northern
Ireland and the European Parliament to pay their own costs.

(1) OJ C 303, 27.10.2001.

JUDGMENT OF THE COURT

(Sixth Chamber)

of 29 April 2004

in Case C-338/01: Commission of the European Commu-
nities v Council of the European Union (1)

(Directive 2001/44/EC — Choice of legal basis)

(2004/C 118/21)

(Language of the case: English)

In Case C-338/01: Commission of the European Communities
(Agent: R. Lyal), with an address for service in Luxembourg,
supported by European Parliament (Agents: R. Passos and A.
Baas), with an address for service in Luxembourg, v Council of
the European Union (Agents: M. Sims-Robertson and F. Florindo
Gijón), supported by Ireland (Agents: D. O'Hagan, assisted by E.
Fitzsimons SC, K. Maguire BL and D. Moloney BL), with an
address for service in Luxembourg, the Grand Duchy of Luxem-
bourg (Agent:
J. Faltz), the Portuguese Republic (Agents: L.
Fernandes, V. Guimarães and Â. Seiça Neves), with an address
for service in Luxembourg, and by the United Kingdom of
Great Britain and Northern Ireland (Agent: J.E. Collins, assisted
by D. Wyatt QC), with an address for service in Luxembourg
— application for
annulment of Council Directive
2001/44/EC of 15 June 2001 amending Directive 76/308/EEC
on mutual assistance for the recovery of claims resulting from
operations forming part of the system of financing the Euro-
pean Agricultural Guidance and Guarantee Fund, and of agri-
cultural levies and customs duties and in respect of value added
tax and certain excise duties (OJ 2001 L 175, p. 17) and for
the maintenance of the effects of that directive until the entry
into force of a directive adopted on the correct legal basis —
the Court (Sixth Chamber), composed of: C. Gulmann, acting
as President of the Sixth Chamber, J.N. Cunha Rodrigues, J.-

the

JUDGMENT OF THE COURT

(Fifth Chamber)

of 29 April 2004

in Case C-341/01 (reference for a preliminary ruling from
the Landesgericht Korneuburg): Plato Plastik Robert Frank
GmbH v Caropack Handelsgesellschaft mbH (1)

(Directive 94/62/EC — Packaging and waste packaging —
Plastic carrier bags — National legislation on the collection
and recovery of used packaging and waste packaging —
Collection and recovery of used packaging and waste packa-
ging — Obligation to have recourse to an approved under-
taking or to organise a collection system — Admissibility)

(2004/C 118/22)

(Language of the case: German)

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

In Case C-341/01: reference to the Court under Article 234 EC
from the Landesgericht (Regional Court) Korneuburg (Austria)
for a preliminary ruling in the proceedings pending before that
court between Plato Plastik Robert Frank GmbH and Caropack
Handelsgesellschaft mbH — on the interpretation of Article 3(1)
of European Parliament and Council Directive 94/62/EC of
20 December 1994 on packaging and packaging waste (OJ
1994 L 365, p. 10) and other Community provisions — the
Court (Fifth Chamber), composed of: C. W. A. Timmermans,
the Fifth Chamber, A. Rosas
acting for
Judges; P. Léger, Advocate
(Rapporteur) and S. von Bahr,
General; M. Múgica Arzamendi, Principal Administrator, for the
Registrar, has given a judgment on 29 April 2004, in which it
has ruled:

the President of