Judgment of the Court (Third Chamber) of 2 June 2005 in Case C-378/02: Reference for a preliminary ruling from the Hoge Raad in Waterschap Zeeuws Vlaanderen v Staatssecretaris van Financiën (VAT — Capital goods acquired by a body governed by public law — Public authority — Transaction engaged in as taxable person and transaction engaged in as non-taxable person — Right to adjustment and deduction)
Date: 2005-09-03
Institutions: Court of Justice
Subjects: VAT, intermediate goods, interpretation of the law, public authorities, public institution

C 217/4

EN

Official Journal of the European Union

3.9.2005

— by failing to ensure that action is taken in respect of infringe-
ments of the rules governing fishing activities in accordance
with the requirements laid down by the Community provi-
sions,

Chamber, J.-P. Puissochet, S. von Bahr (Rapporteur), J. Male-
novský and U. Lõhmus, Judges; F.G. Jacobs, Advocate General,
M. Múgica Arzamendi, Principal Administrator, for the Regis-
trar, gave a judgment on 2 June 2005, the operative part of
which is as follows:

the French Republic has not
the necessary
measures to comply with the judgment of 11 June 1991 in Case
C-64/88 Commission v France and has accordingly failed to fulfil
its obligations under Article 228 EC;

implemented all

2. Orders the French Republic to pay to the Commission of the Euro-
pean Communities, into the account ‘European Community own
resources’, a penalty payment of EUR 57 761 250 for each
period of six months from delivery of the present judgment at the
end of which the judgment
in Case C-64/88 Commission v
France has not yet been fully complied with;

A body governed by public law which purchases capital goods as a
public authority within the meaning of
the first subparagraph of
Article 4(5) of 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, that is to say as a non-taxable person, and subse-
quently sells those goods as a taxable person, is not entitled, in respect
of that sale, to a right of adjustment based on Article 20 of that
directive in order to deduct the VAT paid on the purchase of those
goods.

3. Orders the French Republic to pay to the Commission of the Euro-
pean Communities, into the account ‘European Community own
resources’, a lump sum of EUR 20 000 000;

(1) OJ C 7 of 11.01.2003.

4. Orders the French Republic to pay the costs.

(1) OJ C 247 of 12.10.2002.

JUDGMENT OF THE COURT

(Second Chamber)

of 7 July 2005

JUDGMENT OF THE COURT

(Third Chamber)

of 2 June 2005

in Case C-378/02: Reference for a preliminary ruling from
the Hoge Raad in Waterschap Zeeuws Vlaanderen v
Staatssecretaris van Financiën (1)

(VAT — Capital goods acquired by a body governed by
public law — Public authority — Transaction engaged in as
taxable person and transaction engaged in as non-taxable
person — Right to adjustment and deduction)

(2005/C 217/07)

(Language of the case: Dutch)

In Case C-378/02: reference for a preliminary ruling under
Article 234 EC from the Hoge Raad (Netherlands), made by
the Court on
decision of 18 October 2002,
received at
21 October 2002,
in the proceedings between Waterschap
Zeeuws Vlaanderen and Staatssecretaris van Financiën — the
Court (Third Chamber) composed of A. Rosas, President of the

in Case C-418/02: Reference for a preliminary ruling from
the Bundespatentgericht in Praktiker Bau- und Heimwer-
kermärkte AG (1)

(Trade marks — Directive 89/104/EEC — Trade marks in
respect of services — Registration — Services provided in
connection with retail trade — Specification of content of
services — Similarity between the services in question and
goods or other services)

(2005/C 217/08)

(Language of the case: German)

In Case C-418/02: reference for a preliminary ruling under
Article 234 EC from the Bundespatentgericht (Germany), made
by decision of 15 October 2002, received at the Court on 20
November 2002, in the proceedings concerning Praktiker Bau-
und Heimwerkermärkte AG — the Court (Second Chamber),
composed of C.W.A. Timmermans, President of the Chamber,
C. Gulmann (Rapporteur), R. Schintgen, N. Colneric and J.N.
Cunha Rodrigues,
Judges; P. Léger, Advocate General; M.
Múgica Arzamendi, Principal Administrator, for the Registrar,
gave a judgment on 7 July 2005, in which it ruled: