Case C-181/04: Reference for a preliminary ruling by the Simvoulio tis Epikratias by judgment of that court of 3 March 2004 in the case of Elmeka N.E. against the Minister for Economic Affairs
Date: 2004-06-26
Institutions: Court of Justice
Subjects: VAT, chartering, international waters, interpretation of the law, maritime transport, provision of services, tax exemption, tax system

C 168/2

EN

Official Journal of the European Union

26.6.2004

This view is also supported by an examination of the different
language versions of Article 1 of the directive. Apart from the
German and Danish texts, which both use the same term in
Article 1(1) and (2), that is, ‘Abgaben’ and ‘afgifter’, respectively,
all of the other language versions use different terms in Article
1(1) and (2), namely ‘taxes’ et ‘droits’ in French, ‘taxes’ and ‘fees’
in English, etc. It is obvious that the terms ‘droits’ and ‘fees’ can
only refer to fees paid for a service.

It is not possible to consider the registration fee as payment for
a service, since it is calculated on the basis of the value of the
motor
value, up to
DKK 57 400 (corresponding to EUR 7 735) and 180 % of the
residual value of the motor vehicle at the time of registration,
including VAT.

currently 105 % of

vehicle,

the

(1) Council Directive 83/183/EEC of 28 March 1983 on tax exemptions
applicable to permanent
the
personal property of individuals (OJ 1983 L 105, 23 April 1983, p.
64).

imports from a Member State of

Action brought on 16 April 2004 by the Commission of
the European Communities against the Hellenic Republic

(Case C-179/04)

(2004/C 168/02)

An action against the Hellenic Republic was brought before the
Court of Justice of the European Communities on 16 April
2004 by the Commission of the European Communities, repre-
sented by Georgios Zavvos, a member of its Legal Service.

The Commission claims that the Court should:

— declare that, by failing to adopt the necessary laws, regula-
tions and administrative provisions to comply with Direc-
tive 2000/64/EC (1) of the European Parliament and of the
Council of 7 November 2000 amending Directives
85/611/EEC, 92/96/EEC and 93/22/EEC as
regards
exchange of information with third countries, and in any
event by failing to communicate such provisions to the
Commission, the Hellenic Republic has failed to fulfil its
obligations under that Directive.

— order the Hellenic Republic to pay the costs.

Pleas in law and main arguments

According to the settled case-law of the Court of Justice of the
European Communities, a Member State may not rely on
domestic circumstances or difficulties to justify failure to
comply with its obligations and the time-limits prescribed by
Community law.

(1) OJ L 290 of 17.11.200, p. 27.

Reference for a preliminary ruling by the Simvoulio tis
Epikratias by judgment of that court of 3 March 2004 in
the case of Elmeka N.E. against the Minister for Economic
Affairs

(Case C-181/04)

(2004/C 168/03)

Reference has been made to the Court of Justice of the Euro-
pean Communities by judgment of the Simvoulio tis Epikratias
(Council of State, Greece) of 3 March 2004, received at the
Court Registry on 19 April 2004, for a preliminary ruling in
the case of Elmeka N.E. against the Minister for Economic
Affairs on the following questions:

(1) Does Article 15(4)(a) of the 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, to which Article 15(5) of that directive refers,
concern the chartering of both vessels used on the high
seas which carry passengers for reward and vessels used for
the purpose of commercial, industrial or fishing activities,
or does it concern the chartering of vessels used on the
high seas alone, when, in the latter case, Article 22(1)(d) of
Law 1642/1986 appears wider than the directive as regards
the category of vessels to which the chartering relates?

(2) For the exemption from tax in accordance with Article
15(8) of the Sixth Directive, is the service required to be
supplied to the vessel owner himself, or is the exemption
granted also in respect of a service supplied to a third
party, subject only to the condition that it meets the direct
needs of the vessels referred to in Article 15(5), that is to
say of the vessels covered by Article 15(4)(a) and (b)?

is it permitted, and subject

(3) Under the Community rules and principles which govern
to what
value added tax,
preconditions,
for tax to be charged for a past period
where the person liable did not pass tax on to the other
contracting party during that period, and, therefore, tax
was not paid to the State, because of the conviction of the
person liable, brought about by conduct of the tax authori-
ties, that he did not have to pass on tax?

Action brought on 22 April 2004 by the Commission of
the European Communities against the Italian Republic

(Case C-188/04)

(2004/C 168/04)

An action against the Italian Republic was brought before the
Court of Justice of the European Communities on 22 April
2004 by the Commission of the European Communities, repre-
sented by K. Wiedner and G. Bambara, acting as Agents.