Judgment of the Court (Third Chamber) of  22 September 2005  in Case C-221/03: Commission of the European Communities v Kingdom of Belgium (Failure of a Member State to fulfil obligations — Directive 91/676/EEC — Incomplete transposition — Protection of water against pollution by nitrates from agricultural sources — Failure to identify waters that are or could be affected by pollution — Incorrect and inadequate designation of vulnerable zones — Code of good agricultural practice — Inadequacies — Action programme — Inadequacies and incomplete application)
Date: 2005-11-26
Institutions: Court of Justice
Subjects: Belgium, European Commission, Province of Flemish Brabant, Province of Walloon Brabant, action for failure to fulfil an obligation, chemical salt, national implementing measure, water pollution

26.11.2005

EN

Official Journal of the European Union

C 296/1

I

(Information)

COURT OF JUSTICE

COURT OF JUSTICE

JUDGMENT OF THE COURT

2. Orders the Kingdom of Spain to pay the costs.

(Third Chamber)

(1) OJ C 226 of 20.09.2003.

of 6 October 2005

in Case C-204/03: Commission of the European Commu-
nities v Kingdom of Spain (1)

(Failure of a Member State to fulfil its obligations — Articles
17 and 19 of the Sixth VAT Directive — Subsidies —
Limitation of the right to deduct)

(2005/C 296/01)

(Language of the case: Spanish)

In Case C-204/03: Commission of the European Communities
(Agents: E. Traversa and L. Lozano Palacios) v Kingdom of
Spain (Agent: N. Díaz Abad) — action under Article 226 EC
for failure to fulfil obligations, brought on 14 May 2003 — the
Court (Third Chamber), composed of A. Rosas, President of the
Chamber, J.-P. Puissochet, S. von Bahr (Rapporteur), J. Male-
novský and U. Lõhmus, Judges; M. Poiares Maduro, Advocate
General; R. Grass, Registrar, gave a judgment on 6 October
2005, in which it:

JUDGMENT OF THE COURT

(Third Chamber)

of 22 September 2005

in Case C-221/03: Commission of the European Commu-
nities v Kingdom of Belgium (1)

(Failure of a Member State to fulfil obligations — Directive
91/676/EEC — Incomplete transposition — Protection of
water against pollution by nitrates from agricultural sources
— Failure to identify waters that are or could be affected by
pollution — Incorrect and inadequate designation of vulner-
able zones — Code of good agricultural practice — Inadequa-
cies — Action programme — Inadequacies and incomplete
application)

(2005/C 296/02)

(Language of the case: French)

1. Declares that, by providing for a deductible proportion of value
added tax for taxable persons who carry out only taxable transac-
tions, and by laying down a special rule which limits the right to
deduct VAT on the purchase of goods and services which are
subsidised, the Kingdom of Spain has failed to fulfil its obligations
under Community law, and, in particular, Articles 17(2) and (5)
and 19 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, as amended by Council Directive
95/7/EC of 10 April 1995;

In Case C-221/03, Commission of the European Communities
(Agents: G. Valero Jordana, assisted by M. van der Woude and
T. Chellingsworth) v Kingdom of Belgium (Agent: A. Snoecx,
and subsequently by E. Dominkovits,) — action under Article
226 EC for failure to fulfil obligations, brought on 22 May
2003 — the Court (Third Chamber), composed of A. Rosas,
President of the Chamber, A. Borg Barthet, S. von Bahr, J. Male-
novský and A. Ó Caoimh (Rapporteur), Judges; L.A. Geelhoed,
Advocate General; R. Grass, Registrar, gave a judgment on 22
September 2005, in which it:

C 296/2

EN

Official Journal of the European Union

26.11.2005

1. Declares that, by failing to adopt:

— in the case of the Flemish Region, within the time-limit set by
the reasoned opinion of 23 November 1998, the measures
needed for the full and correct implementation of Article 4 of
Council Directive 91/676/EEC of 12 December 1991
concerning the protection of waters against pollution caused by
nitrates from agricultural sources and, within the time-limit
set by the reasoned opinion of 9 November 1999,
the
measures needed for the full and correct implementation of
Articles 3(1) and (2), 5 and 10 thereof, and

— in the case of the Walloon Region, within the time-limit set
by the reasoned opinion of 9 November 1999, the measures
needed for the full and correct implementation of Articles 3(1)
and (2) and 5 of that directive,

the Kingdom of Belgium has failed to fulfil its obligations under
that directive;

2. Declares that,

to the extent

the
Commission puts forward charges other than those set out in the
reasoned opinions, its action is inadmissible;

in its complaints,

to which,

3. Declares that the part of the complaint alleging infringement of
Article 5 of Directive 91/676,
in conjunction with Annex III
thereto, to the effect that the Flemish Region action programme is
only partly applicable in that region, in particular as regards the
maximum quantities of
livestock effluents that may be applied
each year in vulnerable zones, is unfounded;

4. Orders the Kingdom of Belgium to pay the costs.

(1) OJ C 171, 19.07.2003.

Republic (Agents: G. de Bergues and C.
Jurgensen-Mercier),
supported by: Kingdom of Spain (Agent: N. Díaz Abad) —
action under Article 226 EC for failure to fulfil obligations,
(Third Chamber),
brought on 6 June 2003 — the Court
composed of A. Rosas, President of the Chamber, J.-P. Puisso-
chet, S. von Bahr (Rapporteur), J. Malenovský and U. Lõhmus,
Judges; M. Poiares Maduro, Advocate General; R. Grass, Regis-
trar, gave a judgment on 6 October 2005, in which it:

1. Declares that, by introducing a special rule limiting the deduct-
ibility of value added tax on the purchase of capital goods where
they were financed by subsidies, the French Republic has failed to
fulfil its obligations under Community law,
in particular under
Articles 17 and 19 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, as amended by Council
Directive 95/7/EC of 10 April 1995;

2. Orders the Republic of France to pay the costs;

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

(1) OJ C 171, of 19.07.2003.

JUDGMENT OF THE COURT

(Third Chamber)

of 29 September 2005

JUDGMENT OF THE COURT

(Third Chamber)

of 6 October 2005

in Case C-243/03: Commission of the European Commu-
nities v French Republic (1)

(VAT — Deduction of input tax paid — Capital goods
financed by subsidies)

(2005/C 296/03)

(Language of the case: French)

In Case C-243/03: Commission of the European Communities
(Agent: E. Traversa, assisted by N. Coutrelis, avocat) v French

in Case C-251/03: Commission of the European Commu-
nities v Portuguese Republic (1)

(Failure of a Member State to fulfil obligations — Failure to
satisfy the requirements of Annex I to Directive 80/778/EEC
— Article 7(6) — Water intended for human consumption)

(2005/C 296/04)

(Language of the case: Portuguese)

In Case C-251/03: Commission of the European Communities
(Agents: A. Caeiros and G. Valero Jordana) v Portuguese
Republic (Agents: L. Fernandes and M. Lois) — action brought
on 11 June 2003 under Article 226 EC for failure to fulfil
Treaty obligations — the Court (Third Chamber), composed of
A. Rosas, President of the Chamber, A. La Pergola, J.-P. Puisso-
chet (Rapporteur), U. Lõhmus and A. Ó Caoimh, Judges; C.
Stix-Hackl, Advocate General; R. Grass, Registrar, gave a judg-
ment on 29 September 2005, in which it: