Judgment of the Court (First Chamber) of 10 March 2005 in Case C-33/03: Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland (Failure of a Member State to fulfil its obligations — Articles 17 and 18 of the Sixth VAT Directive — Provision of national law under which an employer may deduct VAT on supplies of fuel to his employees when reimbursing their fuel costs)
Date: 2005-05-14
Institutions: Court of Justice
Subjects: European Commission, Northern Ireland, United Kingdom, VAT, action for failure to fulfil an obligation, delivery, diesel fuel, tax relief

C 115/2

EN

Official Journal of the European Union

14.5.2005

Council Directive 69/335/EEC of 17 July 1969 concerning indirect
taxes on the raising of capital is to be interpreted as meaning that it
does not preclude the levying on securities intermediaries of a duty,
such as that at issue in the main proceedings, on the gross profits
from activities related to those securities.

direct and immediate link between the payments made and the
commercial activity and that the absence of any fraudulent or abusive
intent has been established.

(1) OJ C 83 of 05.04.2003.

(1) OJ C 70 of 22.03.2003.

JUDGMENT OF THE COURT

(Third Chamber)

of 3 March 2005

JUDGMENT OF THE COURT

(First Chamber)

of 10 March 2005

in Case C-32/03 (reference for a preliminary ruling from
the Højesteret): I/S Fini H v Skatteministeriet (1)

in Case C-33/03: Commission of the European Commu-
nities v United Kingdom of Great Britain and Northern
Ireland (1)

(Sixth VAT Directive — Status of taxable person — Right to
deduct — Winding up — Direct and immediate link —
Transactions forming part of the economic activity as a
whole)

(Failure of a Member State to fulfil its obligations — Articles
17 and 18 of the Sixth VAT Directive — Provision of
national law under which an employer may deduct VAT on
supplies of fuel to his employees when reimbursing their fuel
costs)

(2005/C 115/03)

(Language of the case: Danish)

(2005/C 115/04)

(Language of the case: English)

In Case C-32/03: reference for a preliminary ruling under
Article 234 EC from the Højesteret (Denmark), made by deci-
sion of 22 January 2003, received at the Court on 28 January
2003, in the proceedings I/S Fini H v Skatteministeriet — the
Court: (Third Chamber) composed of A. Rosas, President of the
Chamber, A. Borg Barthet, J.-P. Puissochet, J. Malenovský and
U. Lõhmus (Rapporteur), Judges; F.G. Jacobs, Advocate General,
H. von Holstein, Deputy Registrar, for the Registrar, gave a
judgment on 3 March 2005, the operative part of which is as
follows:

Article 4(1) to (3) 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, as amended by Council Directive
95/7/EC of 10 April 1995, is to be interpreted as meaning that a
person who has ceased an economic activity but who, because the
lease contains a non-termination clause, continues to pay the rent and
charges on the premises used for that activity is to be regarded as a
taxable person within the meaning of that article and is entitled to
deduct the VAT on the amounts thus paid, provided that there is a

In Case C-33/03, action under Article 226 EC for failure to
fulfil obligations, brought before the Court on 28 January 2003
— Commission of the European Communities (Agent: R.
Lyal) v United Kingdom of Great Britain and Northern
Ireland (Agents: P. Ormond and C. Jackson, assisted by N.
Pleming QC) — the Court (First Chamber), composed of P.
Jann, President of the Chamber, K. Lenaerts (Rapporteur), N.
Colneric, K. Schiemann and E. Juhász, Judges; C. Stix-Hackl,
Advocate General; M.-F. Contet, Principal Administrator, for
the Registrar, has given a judgment on 10 March 2005,
in
which it:

1. Declares that, by granting taxable persons the right to deduct
value added tax on certain supplies of fuel to non-taxable persons,
contrary to the provisions of Articles 17(2)(a) and 18(1)(a) of
Sixth Council Directive 77/388/EEC of 17 May 1977 on the
harmonisation of the laws of the Member States relating to turn-
over taxes — Common system of value added tax: uniform basis
of assessment, the United Kingdom of Great Britain and Northern
Ireland has failed to fulfil its obligations under that directive;

14.5.2005

EN

Official Journal of the European Union

C 115/3

2. Orders

the United Kingdom of Great Britain and Northern

Ireland to pay the costs.

90/423/EEC of 26 June 1990, in particular the power to order the
slaughter of animals belonging to a holding adjacent to or within a
specific radius of a holding containing infected animals.

(1) OJ C 83 of 05.04.2003.

Such measures must be adopted in compliance with the objectives
pursued by the Community rules in force and, more particularly,
Directive 85/511, as amended by Directive 90/423, the general
principles of Community law, such as the principle of proportionality,
and the obligation to communicate laid down in Article 10(1) of
Directive 90/425.

JUDGMENT OF THE COURT

(1) OJ C 146 of 21.06.2003.

(Third Chamber)

of 10 March 2005

in Joined Cases C-96/03 and C-97/03 (reference for a preli-
minary ruling from the College van Beroep voor het
bedrijfsleven): A. Tempelman v Directeur van de Rijks-
dienst voor de keuring van Vee en Vlees (1)

(Agriculture — Control of foot-and-mouth disease — Protec-
tive measures adopted in addition to the measures provided
for in Directive 85/511/EEC — Powers of the Member
States)

(2005/C 115/05)

(Language of the case: Dutch)

In Joined Cases C-96/03 and C-97/03: reference for a preli-
minary ruling under Article 234 EC from the College van
Beroep voor het bedrijfsleven (Netherlands), made by decision
of 7 January 2003, received at the Court on 4 March 2003, in
the proceedings pending before
court between A.
Tempelman (C-96/03), Mr and Mrs T.H.J.M. van Schaijk (C-97/
03) and Directeur van de Rijksdienst voor de keuring van Vee
en Vlees — the Court (Third Chamber), composed of A. Rosas
(Rapporteur), President of the Chamber, A. Borg Barthet, J.-P.
Puissochet, J. Malenovský and U. Lõhmus, Judges; M. Poiares
Maduro, Advocate General, M. Múgica Arzamendi, Principal
Administrator, for the Registrar, gave a judgment on 10 March
2005, the operative part of which is as follows:

that

Since foot-and-mouth disease is a disease which constitutes a serious
hazard for animals, Article 10(1) of Council Directive 90/425/EEC
of 26 June 1990 concerning veterinary and zootechnical checks
applicable in intra-Community trade in certain live animals and
products with a view to the completion of the internal market confers
on Member States the power to adopt measures to control the disease
in addition to those provided for in Council Directive 85/511/EEC of
18 November 1985 introducing Community measures for the control
foot-and-mouth disease, as amended by Council Directive
of

JUDGMENT OF THE COURT

(First Chamber)

of 17 February 2005

in Case C-215/03 (reference for a preliminary ruling from
the Rechtbank te 's-Gravenhage): Salah Oulane v Minister
voor Vreemdelingenzaken en Integratie (1)

(Free movement of persons — Right of entry and residence
for nationals of Member States — Requirement to present an
identity card or a passport — Pre-condition for recognition of
right of residence — Penalty — Detention order for the
purpose of deportation)

(2005/C 115/06)

(Language of the case: Dutch)

In Case C-215/03: reference for a preliminary ruling under
Article 234 EC from the Rechtbank te 's-Gravenhage (Nether-
lands), made by decision of 12 May 2003, received at the
Court on 19 May 2003, in the proceedings pending before that
court between Salah Oulane and Minister voor Vreemdelingen-
zaken en Integratie — the Court (First Chamber), composed of
P.
J.N. Cunha
Rodrigues (Rapporteur), M. Ilešič and E. Levits, Judges; P. Leger,
Advocate General, M. F. Contet, Principal Administrator, for
the Registrar, gave a judgment on 17 February 2005, the
operative part of which is as follows:

Jann, President of the Chamber, N. Colneric,

1. The

third paragraph of Article 4(2) of Council Directive
73/148/EEC of 21 May 1973 on the abolition of restrictions on
movement and residence within the Community for nationals of