Judgment of the Court (Sixth Chamber) of  17 November 2005  in Case C-476/04: Commission of the European Communities v Hellenic Republic (Failure of a Member State to fulfil obligations — Directive No 2001/55/EC — Mass influx of displaced persons — Temporary protection — Minimum standards)
Date: 2006-01-28
Institutions: Court of Justice
Subjects: EU Member State, EU aid, European Commission, Greece, State aid, action for failure to fulfil an obligation, aid to refugees, human rights, rights of aliens

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),