Judgment of the Court (Second Chamber) of 15 July 2004 in Case C-144/02: Commission of the European Communities v Federal Republic of Germany (Failure of a Member State to fulfil obligations — Directive 77/388/EC — 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, Germany, VAT, action for failure to fulfil an obligation, common organisation of markets, fodder

C 228/4

EN

Official Journal of the European Union

11.9.2004

Consideration of the questions referred for a preliminary ruling
have disclosed nothing to affect the validity of Articles 1, 3, 4,
5, 6(c) and 31 of Commission Regulation (EC) No 896/2001 of
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.

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

costs;

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

bear their own costs.

(1) OJ C 97 of 20.4.2002.

(1) OJ C 156 of 29.6.2002.

JUDGMENT OF THE COURT

(Second Chamber)

of 15 July 2004

JUDGMENT OF THE COURT

(Second Chamber)

15 July 2004

in Case C-144/02: Commission of the European Commu-
nities v Federal Republic of Germany (1)

(Failure of a Member State to fulfil obligations — Directive
77/388/EC — 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)

in Case C-239/02 (reference for a preliminary ruling from
the Rechtbank van Koophandel, Hasselt): Douwe Egberts
NV v Westrom Pharma NV and Others (1)

(Approximation of laws — Interpretation of Article 28 EC
and of Directives 1999/4/EC and 2000/13/EC — Validity of
Directive 1999/4/EC — Labelling and advertising of food-
stuffs — Prohibitions of references to health)

(2004/C 228/07)

(Language of the case: German)

(2004/C 228/08)

(Language of the case: Dutch)

(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-144/02: Commission of the European Communities
(Agent: E. Traversa and K. Gross ) v Federal Republic of
Germany (Agent: M. Lumma),
supported by Republic of
Finland (Agents: T. Pynnä and E. Bygglin) and by Kingdom of
Sweden (Agents: 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 Federal Republic of Germany
has failed to fulfil its obligations under Article 11 of the Sixth
Council Directive (77/388/EEC) of 17 May 1977 on the harmo-
nisation of the laws of the Member States relating to turnover
taxes — Common system of value added tax: uniform basis of
(Second
assessment
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:

(OJ 1977 L 145, p. 1) — the Court

1. Dismisses the action;

In Case C-239/02: reference to the Court under Article 234 EC
from the Rechtbank van Koophandel, Hasselt (Belgium) for a
preliminary ruling in the proceedings pending before that court
between Douwe Egberts NV and Westrom Pharma NV, Chris-
tophe Souranis, carrying on business under the commerical
name of ‘Etablissements FICS’, and between Douwe Egberts NV
and FICS-World BVBA — on the interpretation of Article 28
EC, on the interpretation and validity of Article 2 of Directive
1999/4/EC of the European Parliament and of the Council of
22 February 1999 relating to coffee extracts and chicory
extracts (OJ 1999 L 66, p. 26), and on the interpretation of
Article 18 of Directive 2000/13/EC of the European Parliament
and of the Council of 20 March 2000 on the approximation of
the laws of the Member States relating to the labelling, presen-
tation and advertising of foodstuffs (OJ 2000 L 109, p. 29) —
the Court (Second Chamber), composed of: C.W.A. Timmer-
mans, President of the Second Chamber, J-.P. Puissochet, J.N.
Cunha Rodrigues (Rapporteur), R. Schintgen and N. Colneric,
Judges; L.A. Geelhoed, Advocate General; M.-F. Contet, Prin-
cipal Administrator, for the Registrar, has given a judgment on
15 July 2004, in which it has ruled: