Case C-118/05: Action brought on 10 March 2005 by the Commission of the European Communities against the Portuguese Republic
Date: 2005-04-30
Institutions: Court of Justice
Subjects: European Commission, Portugal, action for failure to fulfil an obligation, water protection

C 106/20

EN

Official Journal of the European Union

30.4.2005

1. Is a taxable transaction for the supply and installation of a
cable, which is run between the territories of two Member
States and also outside Community territory and to which
the clearly greater part of the total cost is attributable, to be
considered a supply of goods for the purposes of the provi-
sions of the directive (1) regarding the place of taxable trans-
actions?

2. If such a transaction is instead to be considered the supply
of a service, is that service to be regarded as having such a
connection with immovable property that the place of the
service is to be determined in accordance with Article
9(2)(a)?

1. declare that, by failing to adopt the laws, regulations and
administrative provisions necessary to comply with Direc-
tive 2001/65/EC of the European Parliament and of the
Council of 27 September 2001 amending Directives
78/660/EEC, 83/349/EEC and 86/635/EEC as regards the
valuation rules for the annual and consolidated accounts of
certain types of companies as well as of banks and other
financial institutions (1) and, in any event, by having failed
to communicate them to the Commission, the Grand Duchy
of Luxembourg has failed to fulfil its obligations under that
directive;

2. order the Grand Duchy of Luxembourg to pay the costs.

3. If the answer to either the first or second question is in the
affirmative, is Article 8(1)(a), or alternatively Article 9(2)(a),
to be interpreted as meaning that the transaction is to be
split on the basis of the territorial positioning of the cable?

Pleas in law and main arguments

4. If the answer to the third question is in the affirmative, are
Article 8(1)(a), or alternatively Article 9(2)(a), and Articles
2(1) and 3(1) to be understood as meaning that value added
tax is not payable on that part of the supply of goods or
services relating to the area outside the territory of the Com-
munity?

(1) 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 assessment
(OJ L 145, 13.6.1977, p. 1).

Action brought on 8 March 2005 by the Commission of
the European Communities against the Grand Duchy of
Luxembourg

(Case C-115/05)

(2005/C 106/39)

(Language of the case: French)

the Grand Duchy of Luxembourg was
An action against
brought before the Court of Justice of the European Commu-
nities on 8 March 2005 by the Commission of the European
Communities, represented by G. Braun, acting as Agent, with
an address for service in Luxembourg.

The Commission of the European Communities claims that the
Court should:

The period for transposition of the Directive into national law
expired on 1 January 2004.

(1) OJ L 283, 27.10.2001, p. 28.

Action brought on 10 March 2005 by the Commission of
the Portuguese
the European Communities

against

Republic

(Case C-118/05)

(2005/C 106/40)

(Language of the case: Portuguese)

Justice of

An action against the Portuguese Republic was brought before
the Court of
the European Communities on 10
March 2005 by the Commission of the European Communities,
represented by António Caeiros and Sara Pardo, acting as
Agents, with an address for service in Luxembourg.

The Commission of the European Communities claims that the
Court should:

— principally, declare that, by failing to adopt the laws, regula-
tions and administrative provisions which are necessary in
order to comply with Directive 2000/60/EC (1) of the Euro-
pean Parliament and of the Council of 23 October 2000
establishing a framework for Community action in the field
of water policy, the Portuguese Republic has failed to fulfil
its obligations under Article 24(1) of that directive;

30.4.2005

EN

Official Journal of the European Union

C 106/21

— in the alternative, declare that, by failing to inform the
Commission immediately of any such provisions, the Portu-
guese Republic has failed to fulfil
its obligations under
Article 24(1) of Directive 2000/60/EC;

— order the Portuguese Republic to pay the costs.

Pleas in law and main arguments

The period for transposing Directive 2000/60/EC into national
law expired on 22 December 2003.

(1) OJ L 327 of 22.12.2000, p. 1.

Removal from the register of Case C-38/04 (1)

(2005/C 106/41)

(Language of the case: Dutch)

By order of 4 February 2005, the President of the Court of
Justice of the European Communities has ordered the removal
from the register of Case C-38/04: Commission of the Euro-
pean Communities v Kingdom of the Netherlands.

(1) OJ C 71 of 20.03.2004.

Removal from the register of Case C-58/03 (1)

(2005/C 106/42)

(Language of the case: Dutch)

By order of 24 January 2005, the President of the Court of
Justice of the European Communities has ordered the removal
from the register of Case C-58/03 (Reference for a preliminary
ruling from the Raad van State): Y.G. Encheva v Staatssecretaris
van Justitie.

ruling from the Tribunale di Civitavecchia (Italy)): Ligabue Gate
Gourmet Roma SpA, in liquidation v LSG Sky Chefs SpA. and
European Avia Service SpA v Abela Italia SpA.

(1) OJ C 94 of 17.04.2004.

Removal from the register of Case C-83/04 (1)

(2005/C 106/44)

(Language of the case: Portuguese)

By order of 4 February 2005, the President of the Court of
Justice of the European Communities has ordered the removal
from the register of Case C-83/04: Commission of the Euro-
pean Communities v Portuguese Republic.

(1) OJ C 85 of 03.04.2004.

Removal from the register of Case C-246/03 (1)

(2005/C 106/45)

(Language of the case: Greek)

By order of 19 November 2004, the President of the Court of
Justice of the European Communities has ordered the removal
from the register of Case C-246/03: Commission of the Euro-
pean Communities v Hellenic Republic.

(1) OJ C 184 of 02.08.2003.

(1) OJ C 83 of 05.04.2003.

Removal from the register of Case C-247/03 (1)

Removal from the register of Case C-69/04 (1)

(2005/C 106/43)

(Language of the case: Italian)

By order of 4 February 2005, the President of the Court of
Justice of the European Communities has ordered the removal
from the register of Case C-69/04 (Reference for a preliminary

(2005/C 106/46)

(Language of the case: Greek)

By order of 19 November 2004, the President of the Court of
Justice of the European Communities has ordered the removal
from the register of Case C-247/03: Commission of the Euro-
pean Communities v Hellenic Republic.

(1) OJ C 184 of 02.08.2003.