Case C-13/06: Action brought on  11 January 2006  by the Commission of the European Communities against the Hellenic Republic
Date: 2006-02-25
Institutions: Court of Justice
Subjects: European Commission, Greece, VAT, action for failure to fulfil an obligation, road safety, tax exemption, tax harmonisation

25.2.2006

EN

Official Journal of the European Union

C 48/21

— a request that information be provided by the European

Union Delegation in Khartoum;

Action brought on 11 January 2006 by the Commission of
the European Communities against the Hellenic Republic

— a request

for production of

the file lodged by Mrs
Ronda with the Sudanese Consulate in Rabat in order to
obtain a visa for herself and her children;

— all other measures necessary to establish the facts;

— declare that the application is admissible and well-founded;

— order the respondent to pay the appellant a total lump sum
indemnity of EUR 100 000 by way of compensation for
the damage suffered by him;

— order the respondent to pay all the costs.

Pleas in law and main arguments

The appellant, who has dual Spanish and Moroccan nationality,
seeks compensation for damage (assessed at EUR 100 000)
caused by Mr. L. Charles, former expert with the European
Union Delegation in Khartoum (Sudan), as a result of unlawful
acts committed in the performance of his duties and, especially,
the production of false documents: a false official
invitation
from the European Union Delegation in Khartoum enabling the
appellant's ex-wife and children to be issued with a visa by the
Sudanese Consulate in Rabat
(Morocco), which was instru-
mental in the international abduction of the appellant's chil-
dren.

The appellant considers that the Court of First Instance was
wrong in declaring his claim for compensation inadmissible
without first ordering that measures of inquiry be taken and
without clarifying:

— the wrongful nature of Mr. Charles' conduct, and

— the direct link between that wrongful conduct and the fact
that the Sudanese authorities were deceived into issuing a
visa to children without the authority of their father (the
appellant).

(Case C-13/06)

(2006/C 48/39)

(Language of the case: Greek)

An action against the Hellenic Republic was brought before the
Court of Justice of the European Communities on 11 January
2006 by the Commission of the European Communities, repre-
sented by Dimitris Triantafillou, with an address for service in
Luxembourg.

The Commission claims that the Court should:

1. declare that, by imposing VAT on services which consist in
the provision of a vehicle-breakdown service, the Hellenic
its obligations under Article
Republic has failed to fulfil
13B(a) of the Sixth Directive; (1)

2. order the Hellenic Republic to pay the costs.

Pleas in law and main arguments

The Commission submits that although the Greek body ELPA
(Elliniki Leskhi Aftokinitou kai Periigiseon; Automobile &
Touring Club of Greece) which provides roadside assistance is
not subject to the insurance directives, it engages in insurance
activity for the purposes of Article 13B(a) of the Sixth VAT
Directive.

The Commission relies on the other language versions of the
directive and also:

— the principle of neutrality of VAT, which requires the same
irrespective of the

activity to be taxed in the same way,
person carrying it out;

— the fact that in case-law the term ‘insurance’ (Case C-349/
covering vehicle-breakdown

construed as

is

96 CPP)
services;

— the independence of the tax provisions vis-à-vis other Com-

munity provisions (insurance directives);

— the fact that roadside assistance by insurers is subject to the
Insurance Directive 73/239 (as amended by Directive
84/641).

(1) OJ No L 145, 13.6.1977, p.1.