Judgment of the Court (Grand Chamber) of 21 July 2005 in Case C-349/03: Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland (Failure of a Member State to fulfil obligations — Directive 77/799/EEC — Mutual assistance by the competent authorities — Fields of VAT and excise duties — Partial transposition — Territory of Gibraltar)
Date: 2005-09-03
Institutions: Court of Justice
Subjects: European Commission, Northern Ireland, United Kingdom, VAT, action for failure to fulfil an obligation, excise duty, indirect tax, national implementing measure

3.9.2005

EN

Official Journal of the European Union

C 217/9

JUDGMENT OF THE COURT

3. Orders the Kingdom of Spain to bear its own costs.

(1) OJ C 239 of 04.10.2003.

(Grand Chamber)

of 21 July 2005

in Case C-349/03: Commission of the European Commu-
nities v United Kingdom of Great Britain and Northern
Ireland (1)

JUDGMENT OF THE COURT

(Failure of a Member State to fulfil obligations — Directive
77/799/EEC — Mutual assistance by the competent authori-
ties — Fields of VAT and excise duties — Partial transposi-
tion — Territory of Gibraltar)

(Second Chamber)

of 7 July 2005

(2005/C 217/16)

in Case C-364/03: Commission of the European Commu-
nities v Hellenic Republic (1)

(Language of the case: English)

(Failure of a Member State to fulfil its obligations — Direc-
tive 84/360/EEC — Atmospheric pollution — Industrial
plant — Electricity power station)

In Case C-349/03: Commission of the European Communities
(Agent: R. Lyal), supported by: Kingdom of Spain (Agent: N.
Díaz Abad) v United Kingdom of Great Britain and Northern
Ireland (Agents: K. Manji and R. Caudwell, assisted by D. Wyatt
QC) — action under Article 226 EC for failure to fulfil obliga-
tions, brought on 7 August 2003 — the Court
(Grand
Chamber), composed of V. Skouris, President, P. Jann, A. Rosas,
R. Silva de Lapuerta and A. Borg Barthet, Presidents of Cham-
bers, R. Schintgen, N. Colneric (Rapporteur), S. von Bahr, J.N.
Cunha Rodrigues, G. Arestis, M. Ilešič, J. Malenovský and J.
Klučka, Judges; A. Tizzano, Advocate General; R. Grass, Regis-
trar, gave a judgment on 21 July 2005, in which it:

1. Declares that, by failing to implement in the territory of Gibraltar,
in the fields of value added tax and excise duties, Council Directive
77/799/EEC of 19 December 1977 concerning mutual assistance
by the competent authorities of the Member States in the field of
direct and indirect
taxation, as amended by Council Directive
79/1070/EEC of 6 December 1979 and by Council Directive
92/12/EEC of 25 February 1992 on the general arrangements
for products subject to excise duty and on the holding, movement
and monitoring of such products, the United Kingdom of Great
Britain and Northern Ireland has failed to fulfil its obligations
under the EC Treaty;

2. Orders

the United Kingdom of Great Britain and Northern

Ireland to pay the costs;

(2005/C 217/17)

(Language of the case: Greek)

In Case C-364/03, action under Article 226 EC for failure to
fulfil obligations, brought on 22 August 2003, Commission of
the European Communities (Agents: G. Valero Jordana and
M. Konstantinidis) v Hellenic Republic (Agent: E. Skandalou),
the Court (Second Chamber), composed of C.W.A. Timmer-
the Chamber, R. Silva de Lapuerta, R.
mans, President of
Schintgen (Rapporteur), P. Kūris and G. Arestis,
Judges; A.
Tizzano, Advocate General; L. Hewlett, Principal Administrator,
for the Registrar, gave a judgment on 7 July 2005, in which it:

1. Declares that, by not defining the policies or strategies for progres-
sively adapting in line with the best available technology the steam
turbine units and the gas turbine units of the power station oper-
ated by the Dimosia Epicheirisi
Ilektrismou (public electricity
undertaking) situated in Linoperamata on the Island of Crete, the
Hellenic Republic has failed to fulfil its obligations under Article
13 of Council Directive 84/360/EEC of 28 June 1984 on the
combating of air pollution from industrial plants;