Judgment of the Court (Second Chamber) of 15 July 2004 in Case C-463/02: 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: European Commission, Sweden, VAT, action for failure to fulfil an obligation, agro-industry, basis of tax assessment, economic support, fodder, selling price

C 228/10

EN

Official Journal of the European Union

11.9.2004

2. Article 4(1) of Directive 98/8 does not preclude a Member State
from requiring prior authorisation for the marketing of blocks of
red cedar wood having natural anti-moth properties, which have
been lawfully placed on the market in another Member State in
which there is no requirement of authorisation or registration.

3. The fact that a Member State requires prior authorisation for the
marketing of blocks of red cedar wood having natural anti-moth
properties, which have been lawfully placed on the market
in
another Member State in which there is no requirement of authori-
sation or registration, constitutes a measure having equivalent
effect contrary to Article 28 EC, which may nevertheless be
regarded as justified on grounds of the protection of public health
under Article 30 EC.

(1) OJ C 31 of 8.2.2003.

JUDGMENT OF THE COURT

(Third Chamber)

of 15 July 2004

in Case C-459/02 (reference to the Court under Article
234 EC by the Cour de Cassation (Luxembourg)): Willy
Gerekens and Association agricole pour la promotion de
la commercialisation laitière Procola v State of the Grand
Duchy of Luxembourg (1)

(Reference for a preliminary ruling — Milk — Additional
levy in the milk and milk products sector — National legisla-
tion — Levy fixed retroactively — General principles of legal
certainty and non-retroactivity)

(2004/C 228/18)

(Language of the case: French)

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

In Case C-459/02: reference to the Court under Article 234 EC
by the Cour de Cassation (Luxembourg)
for a preliminary
ruling in the proceedings pending before that court between
Willy Gerekens and Association agricole pour la promotion de
la commercialisation laitière Procola against the State of the
Grand Duchy of Luxembourg on the interpretation of
the
general principles of Community law of legal certainty and
non-retroactivity in respect of national rules in the sphere of
milk production quotas which were adopted in place of initial
rules held by the Court of Justice to be discriminatory and
which make it possible to penalise retroactively production in
excess of those quotas after the entry into force of Council
Regulation (EEC) No 856/84 of 31 March 1984 amending

Regulation (EEC) No 804/68 on the common organisation of
the market in milk and milk products (OJ 1984 L 90, p. 10)
and Council Regulation (EEC) No 857/84 of 31 March 1984
adopting general rules for the application of the levy referred
to in Article 5c of Regulation (EEC) No 804/68 in the milk and
milk products sector (OJ 1984 L 90, p. 13), but in accordance
with the national rules which have been replaced,— the Court
(Third Chamber), composed of: A. Rosas, acting for the Presi-
the Third Chamber, R. Schintgen and N. Colneric
dent of
(Rapporteur),
Judges; D. Ruiz-Jarabo Colomer, Advocate
General; R. Grass, Registrar, gave a judgment on 15 July 2004,
the operative part of which is as follows:

The general principles of Community law of legal certainty and non-
retroactivity do not mean that, for the application of Community rules
establishing production quotas of
the type introduced by Council
Regulation (EEC) No 856/84 of 31 March 1984 amending Regu-
lation (EEC) No 804/68 on the common organisation of the market
in milk and milk products and Council Regulation (EEC) No 857/84
of 31 March 1984 adopting general rules for the application of the
levy referred to in Article 5c of Regulation (EEC) No 804/68 in the
milk and milk products sector, a Member State is precluded from
adopting, in place of initial rules held by the Court of Justice to be
discriminatory, new rules applying retroactively to production in excess
of the production quotas introduced following the entry into force of
those regulations, but in accordance with the national rules which
have been replaced.

(1) OJ C 44 of 22.2.2003.

JUDGMENT OF THE COURT

(Second Chamber)

of 15 July 2004

in Case C-463/02: 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 228/19)

(Language of the case: Swedish)

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

In Case C-463/02: Commission of the European Communities
(Agents: E. Traversa and K. Simonsson) v Kingdom of Sweden
(Agent: A. Falk) supported by Republic of Finland (Agent:

11.9.2004

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Official Journal of the European Union

C 228/11

the market

in dried fodder (OJ 1995 L 63, p. 1),

T. Pynnä) — 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
the
of
Kingdom of Sweden has failed to fulfil its obligations under
Article 11 of Sixth Council Directive (77/388/1977) 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. Puis-
sochet,
Judges; L.A.
Geelhoed, Advocate General; L. Hewlett, Principal Adminis-
trator, for the Registrar, has given a judgment on 15 July 2004,
in which it:

J.N. Cunha Rodrigues and N. Colneric,

Gulmann, J.N. Cunha Rodrigues, F. Macken and N. Colneric
(Rapporteur), Judges; M. Poiares Maduro, Advocate General; R.
Grass, Registrar, has given a judgment on 13 July 2004,
in
which it:

1. Declares that, by failing genuinely to cooperate with the Commis-
sion of the European Communities in a case concerning the health
and safety of workers in a waste water treatment plant situated in
the commune of Mandello del Lario in Lombardy (Italy), the
Italian Republic has failed to fulfil its obligations under Article
10 EC;

2. Orders the Italian Republic to pay the costs.

1. Dismisses the action;

(1) OJ C 101, 26.4.2003

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

costs;

3. Orders the Republic of Finland to bear its own costs.

JUDGMENT OF THE COURT

(1) OJ C 55 of 8.3.2003.

(First Chamber)

of 15 July 2004

JUDGMENT OF THE COURT

in Case C-118/03: Commission of the European Commu-
nities against Federal Republic of Germany (1)

(Second Chamber)

of 13 July 2004

(Failure of a Member State to fulfil its obligations — Failure
to transpose Directive 2000/37/EC)

in Case C-82/03: Commission of the European Commu-
nities v Italian Republic (1)

(Failure of a Member State to fulfil obligations — Article 10
EC — Cooperation with the Community institutions —
Failure to forward information to the Commission)

(2004/C 228/20)

(Language of the case: Italian)

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

In Case C-82/03: Commission of the European Communities
(Agent: A. Aresu) v Italian Republic (Agent:
I.M. Braguglia,
assisted by A. Cingolo and P. Gentili) — application for a
declaration that, by failing genuinely to cooperate with the
Commission in a case concerning the health and safety of
workers, the Italian Republic has failed to fulfil its obligations
under Article 10 EC — the Court (Second Chamber), composed
the Chamber, C.
of: C.W.A. Timmermans, President of

(2004/C 228/21)

(Language of the case: German)

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

In Case C-118/03: Commission of the European Communities
(Agents: U. Wölker and H. Støvlbæk) against Federal Republic
of Germany (Agent: A. Tiemann) — application for a declara-
tion that, by failing to adopt the laws, regulations and adminis-
trative provisions necessary to comply with Commission Direc-
tive 2000/37/EC of 5 June 2000 amending Chapter VIa ‘Phar-
macovigilance’ of Council Directive 81/851/EEC on the approx-
imation of the laws of the Member States relating to veterinary
medicinal products (OJ 2000 L 139, p. 25), or by failing to
inform the Commission thereof,
the Federal Republic of
Germany has failed to fulfil its obligations under that directive
— the Court (First Chamber), composed of: P. Jann (Rappor-
J.N. Cunha Rodrigues, K.
teur), President of
Lenaerts, E. Juhász and M. Ilešič, Judges; A. Tizzano, Advocate
General; R. Grass, Registrar, has given a judgment on 15 July
2004, the operative part of which is as follows:

the Chamber,