Judgment of the Court (First Chamber) of  27 October 2005  in Case C-41/04: Reference for a preliminary ruling from the Hoge Raad der Nederlanden Levob Verzekeringen BV, OV Bank NV v Staatssecretaris van Financiën (Sixth VAT Directive — Articles 2, 5, 6 and 9 — Transfer of software recorded on a carrier — Subsequent customisation of the software to the purchaser's specific requirements — Single taxable supply — Supply of services — Place of supply)
Date: 2006-01-28
Institutions: Court of Justice
Subjects: fixing of prices, interpretation of the law, software

28.1.2006

EN

Official Journal of the European Union

C 22/1

I

(Information)

COURT OF JUSTICE

COURT OF JUSTICE

JUDGMENT OF THE COURT

3. Orders

the French Republic,

the Hellenic Republic and the
the European Communities to bear their own

Commission of
costs.

(Third Chamber)

of 17 November 2005

(1) OJ C 135 of 7.6.2003.

in Case C-90/03: Kingdom of Spain v Council of the Euro-
pean Union (1)

(Fisheries — Council Regulation (EC) No 2792/1999 —
Community structural assistance in the fisheries sector —
Detailed rules and arrangements — Substantial procedural
defect — Infringement of Article 254 EC)

(2006/C 22/01)

(Language of the case: Spanish)

the European Union (Agents:

In Case C-90/03 Kingdom of Spain (Agent: N. Díaz Abad),
supported by Hellenic Republic (Agents: V. Kontolaimos and G.
Kanellopoulos) and French Republic (Agents: G. de Bergues and
A. Colomb) v Council of
J.
Monteiro and F. Florindo Gijón), supported by Commission of
the European Communities (Agents: T. van Rijn and S. Pardo
Quintillán) — action for annulment under Article 230 EC,
brought on 28 February 2003 — the Court (Third Chamber),
composed of A. Rosas, President of the Chamber,
J. Male-
novský, S. von Bahr (Rapporteur), A. Borg Barthet and U.
Lõhmus, Judges; P. Léger, Advocate General; R. Grass, Registrar,
gave a judgment on 17 November 2005, in which it:

1. Dismisses the action;

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

JUDGMENT OF THE COURT

(First Chamber)

of 27 October 2005

in Case C-41/04: Reference for a preliminary ruling from
the Hoge Raad der Nederlanden Levob Verzekeringen BV,
OV Bank NV v Staatssecretaris van Financiën (1)

(Sixth VAT Directive — Articles 2, 5, 6 and 9 — Transfer of
software recorded on a carrier — Subsequent customisation
of the software to the purchaser's specific requirements —
Single taxable supply — Supply of services — Place of
supply)

(2006/C 22/02)

(Language of the case: Dutch)

In Case C-41/04: reference for a preliminary ruling under
Article 234 EC from the Hoge Raad der Nederlanden (Nether-
lands), made by decision of 30 January 2004, received at the
Court on 2 February 2004, in the proceedings between Levob
Verzekeringen BV, OV Bank NV and Staatssecretaris van
Financiën — the Court: (First Chamber) composed of P. Jann,
President of
the Chamber, K. Schiemann (Rapporteur), N.
Colneric, J.N. Cunha Rodrigues and E. Levits, Judges; J. Kokott,
Advocate General, K. Sztranc, Administrator, for the Registrar,
gave a judgment on 27 October 2005, the operative part of
which is as follows:

C 22/2

EN

Official Journal of the European Union

28.1.2006

1. Article 2(1) 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 must be interpreted as meaning that
where two or more elements or acts supplied by a taxable person
to a customer, being a typical consumer, are so closely linked that
they form objectively, from an economic point of view, a whole
transaction, which it would be artificial to split, all those elements
or acts constitute a single supply for purposes of the application of
VAT;

2. This is true of a transaction by which a taxable person supplies to
a consumer standard software previously developed, put on the
market and recorded on a carrier and subsequently customises that
software to that purchaser's specific requirements, even where sepa-
rate prices are paid;

3. Article 6(1) of Sixth Directive 77/388 must be interpreted as
meaning that a single supply such as that referred to in paragraph
2 of this operative part is to be classified as a 'supply of services'
where it is apparent that the customisation in question is neither
minor nor ancillary but, on the contrary, predominates; such is the
case in particular where in the light of factors such as its extent,
cost or duration the customisation is of decisive importance in
enabling the purchaser to use the customised software;

4. Article 9(2)(e), third indent, of Sixth Directive 77/388 must be
interpreted as meaning that it applies to a single supply of services
such as that referred to in paragraph 3 of this operative part
performed for a taxable person established in the Community but
not in the same country as the supplier.

(1) OJ C 94, 17.4.2004.

N. Dafniou) — action under Article 226 EC for failure to fulfil
obligations, brought on 12 November 2004 — the Court
(Sixth Chamber), composed of A. Borg Barthet (Rapporteur),
acting as President of the Sixth Chamber, U. Lõhmus and A. Ó
Caoimh, Judges; D. Ruiz-Jarabo Colomer, Advocate General; R.
Grass, Registrar, gave a judgment on 17 November 2005, in
which it:

the laws,

1. Declares that, by failing to adopt

regulations and
administrative provisions necessary to comply with Council Direc-
tive 2001/55/EC of 20 July 2001 on minimum standards for
giving temporary protection in the event of a mass influx of
displaced persons and on measures promoting a balance of efforts
between Member States in receiving such persons and bearing the
consequences thereof, the Hellenic Republic has failed to fulfil its
obligations under that directive;

2. Orders the Hellenic Republic to pay the costs.

(1) OJ C 6 of 8.1.2005.

JUDGMENT OF THE COURT

(Sixth Chamber)

of 17 November 2005

JUDGMENT OF THE COURT

(Sixth Chamber)

of 17 November 2005

in Case C-73/05: Commission of the European Commu-
nities v French Republic (1)

(Failure of a Member State to fulfil obligations — Directive
2000/34/EC — Organisation of working time)

in Case C-476/04: Commission of the European Commu-
nities v Hellenic Republic (1)

(Failure of a Member State to fulfil obligations — Directive
No 2001/55/EC — Mass influx of displaced persons —
Temporary protection — Minimum standards)

(2006/C 22/03)

(Language of the case: Greek)

In Case C-476/04 Commission of the European Communities
(Agents: M. Kontoy and C. O'Reilly) v Hellenic Republic (Agent:

(2006/C 22/04)

(Language of the case: French)

In Case C-73/05 Commission of the European Communities
(Agent: N. Yerrell) v French Republic (Agents: G. de Bergues
and O. Christmann) — action under Article 226 EC for failure
to fulfil obligations, brought on 15 February 2005 — the
Court
composed of A. Borg Barthet
(Rapporteur), acting as President of the Sixth Chamber, U.
Lõhmus and A. Ó Caoimh, Judges; J. Kokott, Advocate General;
R. Grass, Registrar, gave a judgment on 17 November 2005, in
which it:

(Sixth Chamber),