Judgment of the Court (Second Chamber) of 15 July 2004 in Case C-381/01: Commission of the European Communities v Kingdom of Sweden (Failure of a Member State to fulfil obligations — Directive 77/388/EEC — VAT — Article 11(A)(1)(a) — Taxable amount — Subsidy directly linked to the price — Regulation (EC) No 603/95 — Aid granted in the dried fodder sector)
Date: 2004-09-11
Institutions: Court of Justice
Subjects: EU aid, European Commission, Italy, VAT, action for annulment (EU), fodder

C 228/2

EN

Official Journal of the European Union

11.9.2004

— by failing to adopt all the measures necessary to ensure that
the quality of bathing water conforms to the values laid
down in Article 3 of Council Directive 76/160/EEC of 8
December 1975 concerning the quality of bathing water
(OJ 1976 L 31, p. 1),

— by failing to take samples at the minimum frequencies laid

down in the annex to that directive, and

— by failing to identify all

the inland bathing areas

in

Portugal,

the Portuguese Republic has failed to fulfil its obligations under
Article 4(1), in conjunction with Articles 1(2) and 3 and the
annex to the directive, and under Article 6(1) and (2) of the
directive

the Court (Second Chamber), composed of: C.W.A. Timmer-
mans, President of the Chamber, C. Gulmann, J. P. Puissochet,
J.N. Cunha Rodrigues and N. Colneric (Rapporteur), Judges; P.
Léger, Advocate General; R. Grass, Registrar, has given a judg-
ment on 15 July 2004 in which it:

1. Declares that, by failing to take all the measures necessary to
ensure that the quality of bathing water complies with the manda-
tory limit values laid down under Article 3 of Council Directive
76/160/EEC of 8 December 1975 concerning the quality of
bathing water, the Portuguese Republic has failed to fulfil its obli-
gations under Article 4(1) of the Directive, in conjunction with
Article 3 and the Annex to that Directive;

2. Dismisses the remainder of the application;

3. Orders each party to bear its own costs.

between Betriebsrat der Firma ADS Anker GmbH and ADS
Anker GmbH on the interpretation of Articles 4 and 11 of
Council Directive 94/45/EC of 22 September 1994 on the
establishment of a European Works Council or a procedure in
Community-scale undertakings and Community-scale groups of
informing and consulting
undertakings for the purposes of
employees (OJ 1994 L 254, p. 64) — the Court
(Sixth
Chamber), composed of: V. Skouris, acting as President of the
J.-P. Puissochet, F. Macken
Sixth Chamber, C. Gulmann,
(Rapporteur) and N. Colneric,
Judges; A. Tizzano, Advocate
General; H.A. Rühl, Registrar, gave a judgment on 15 July
2004, the operative part of which is as follows:

the purposes of

Article 4(1) and Article 11 of Council Directive 94/45/EC of 22
September 1994 on the establishment of a European Works Council
or a procedure in Community-scale undertakings and Community-
scale groups of undertakings for
informing and
consulting employees must be interpreted as meaning that Member
States are required to impose on undertakings established within their
territory and constituting the central management of a Community-
scale group of undertakings for the purposes of Article 2(1)(e) and
the Directive, or the deemed central management
Article 3(1) of
under the second subparagraph of Article 4(2), the obligation to
supply to another undertaking in the same group established in
another Member State the information requested from it by its
employees' representatives, where that information is not in the posses-
sion of that other undertaking and it is essential for opening negotia-
tions for the setting up of a European Works Council.

(1) OJ C 369 of 22.12.2001.

(1) OJ C 245 of 1.9.2001.

JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Sixth Chamber)

of 15 July 2004

in Case C-349/01: Betriebsrat der Firma ADS Anker GmbH
v ADS Anker GmbH (1)

(Social policy — Articles 4 and 11 of Directive 94/45/CE —
European Works Council — Information and consultation of
workers in Community-scale undertakings — Obligation for
certain information to
central management

to provide

employees' representatives)

(Second Chamber)

of 15 July 2004

in Case C-381/01: Commission of the European Commu-
nities v Kingdom of Sweden (1)

(Failure of a Member State to fulfil obligations — Directive
77/388/EEC — VAT — Article 11(A)(1)(a) — Taxable
amount — Subsidy directly linked to the price — Regulation
(EC) No 603/95 — Aid granted in the dried fodder sector)

(2004/C 228/04)

(Language of the case: Italian)

(2004/C 228/03)

(Language of the case: German)

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

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

In Case C-349/01: reference to the Court under Article 234 EC
by the Arbeitsgericht (Labour Court) Bielefeld (Germany) for a
preliminary ruling in the proceedings pending before that court

In Case C-381/01: Commission of the European Communities
(Agent: E. Traversa) v Italian Republic (Agent:
I. Braguglia,
assisted by G. de Bellis) supported by Republic of Finland
(Agent: T. Pynnä) and by Kingdom of Sweden (Agent: A. Kruse)
— application for a declaration that, by failing to levy value
added tax on aid paid under Council Regulation (EC) No
603/95 of 21 February 1995 on the common organisation of

11.9.2004

EN

Official Journal of the European Union

C 228/3

the market in dried fodder (OJ 1995 L 63, p. 1), the Italian
Republic has failed to fulfil its obligations under Article 11 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 (OJ 1977 L 145, p. 1) — the Court (Second
Chamber), composed of: C.W.A. Timmermans, President of the
Chamber, C. Gulmann (Rapporteur), J.-P. Puissochet, J.N. Cunha
Rodrigues and N. Colneric, Judges; L.A. Geelhoed, Advocate
General; L. Hewlett, Principal Administrator, for the Registrar,
has given a judgment on 15 July 2004 in which it:

1. Dismisses the action;

2. Orders the Italian Republic to bear its own costs;

composed of: C.W.A. Timmermans, President of the Chamber,
C. Gulmann (Rapporteur), J.-P. Puissochet, J.N. Cunha Rodri-
gues and N. Colneric, Judges; L.A. Geelhoed, Advocate General;
L. Hewlett, Principal Administrator, for the Registrar, has given
a judgment on 15 July 2004 in which it:

1. Dismisses the action;

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

costs;

3. Orders the Federal Republic of Germany and the Kingdom of

Sweden to bear their own costs.

3. Orders the Republic of Finland and the Kingdom of Sweden to

bear their own costs.

(1) OJ C 58 of 2.3.2002.

(1) OJ C 348 of 8.12.2001.

JUDGMENT OF THE COURT

(Second Chamber)

of 15 July 2004

in Case C-495/01: Commission of the European Commu-
nities v Republic of Finland (1)

(Failure of a Member State to fulfil obligations — Directive
77/388/EEC — VAT — Article 11(A)(1)(a) — Taxable
amount — Subsidy directly linked to the price — Regulation
(EC) No 603/95 — Aid granted in the dried fodder sector)

(2004/C 228/05)

(Language of the case: Finnish)

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

In Case C-495/01: Commission of the European Communities
(Agents: E. Traversa and I. Koskinen) v Republic of Finland
(Agent: T. Pynnä) supported by Federal Republic of Germany
(Agents: W.-D. Plessing and M. Lumma) and by Kingdom of
Sweden (Agents: A. Kruse and A. Falk) — application for a
declaration that, by failing to levy value added tax on aid paid
under Council Regulation (EC) No 603/95 of 21 February
1995 on the common organisation of the market in dried
fodder (OJ 1995 L 63, p. 1), the Republic of Finland has failed
to fulfil its obligations under Article 11 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 assess-
ment (OJ 1977 L 145, p. 1) — the Court (Second Chamber),

JUDGMENT OF THE COURT

(Second Chamber)

of 15 July 2004

in Joined Cases C-37/02 and C-38/02 (references for a
preliminary ruling by the Tribunale amministrativo regio-
nale per il Veneto): Di Lenardo Adriano Srl and Dilexport
Srl v Ministero del Commercio con l'Estero (1)

(Bananas — Common organisation of the market — Regu-
lation (EC) No 896/2001 — Common system of trade with
third countries — Primary imports — Validity — Protection
of legitimate expectations — Retroactivity — Implementing
power)

(2004/C 228/06)

(Language of the case: Italian)

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

In Joined Cases C-37/02 and C-38/02: references to the Court
under Article 234 EC for a preliminary ruling by the Tribunale
amministrativo regionale per il Veneto (Italy) in the proceedings
pending before that court between Di Lenardo Adriano Srl (C-
37/02), Dilexport Srl (C-38/02) and Ministero del Commercio
con l'Estero on the validity of Articles 1, 3, 4, 5, 6 and 31 of
Commission Regulation (EC) No 896/2001of 7 May 2001
laying down detailed rules for applying Council Regulation
(EEC) No 404/93 as regards the arrangements for importing
bananas into the Community (OJ 2001 L 126, p. 6) — the
Court (Second Chamber), composed of: C.W.A. Timmermans,
President of the Chamber, J.-P. Puissochet and R. Schintgen
(Rapporteur), F. Macken and N. Colneric, Judges; C. Stix-Hackl,
Advocate General; L. Hewlett, Principal Admininistrator, for the
Registrar, has given a judgment on 15 July 2004, in which it
has ruled: