Case C-249/05: Judgment of the Court (Second Chamber) of 15 June 2006 — Commission of the European Communities v Republic of Finland (Failure of a Member State to fulfil obligations — Articles 28 EC and 49 EC — Sixth VAT Directive — Articles 21 and 22 — Obligation for a taxable person who is established in a Member State other than the one where he carries out taxable transactions to appoint a tax representative who is not directly liable to pay VAT)
Date: 2006-08-12
Institutions: Court of Justice
Subjects: European Commission, Finland, VAT, action for failure to fulfil an obligation, delivery, freedom to provide services, goods and services, provision of services

C 190/6

EN

Official Journal of the European Union

12.8.2006

Judgment of the Court (Second Chamber) of 15 June 2006
— Commission of the European Communities v Republic
of Finland

(Case C-249/05) (1)

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 2001/115/EC of 20 December
2001;

(Failure of a Member State to fulfil obligations — Articles
28 EC and 49 EC — Sixth VAT Directive — Articles 21 and
22 — Obligation for a taxable person who is established in a
Member State other than the one where he carries out
taxable transactions to appoint a tax representative who is
not directly liable to pay VAT)

2. Orders the Republic of Finland to pay the costs.

(1) OJ C 193, 06.08.2005.

(2006/C 190/09)

Language of the case: Finnish

Parties

Applicant: Commission of the European Communities (repre-
sented by: D. Triantafyllou and I. Koskinen, Agents)

Defendant: Republic of Finland (represented by: T. Pynnä and E.
Bygglin, Agents)

Re:

Failure of a Member State to fulfil obligations — Infringement
of Articles 28 and 49 EC and Articles 21 and 22 of Sixth
Council Directive 77/388/EEC of 17 May 1977 on the harmo-
nisation of the laws of the Member States relating to turnover
taxes — Common system of value added tax: uniform basis of
legislation
(OJ 1977 L 145, p. 1) — National
assessment
imposing the obligation, for a taxable person who is not estab-
lished in a country, but who carries out taxable transactions
there, to appoint a tax representative who is not directly liable
to pay tax

Operative part of the judgment

The Court hereby:

1. Declares that, by imposing the appointment of a tax representative
on taxable persons not established in Finland, but who carry out
taxable transactions there and are established in another Member
State or in a non-member State with which a convention has been
concluded concerning mutual assistance of the competent authori-
ties as regards indirect taxes, the scope of which corresponds to the
scope defined in Council Directive 76/308/EEC of 15 March
1976 on mutual assistance for the recovery of claims relating to
certain levies, duties, taxes and other measures, as amended by
Council Directive 2001/44/EC of 15 June 2001, and in Council
Regulation (EC) No 1798/2003 of 7 October 2003 on adminis-
trative cooperation in the field of value added tax and repealing
Regulation (EEC) No 218/92, the Republic of Finland has failed
to fulfil its obligations under Articles 21 and 22 of Sixth Council

Judgment of the Court (Fifth Chamber) of 15 June 2006 —
the European Communities v Federal
Commission of
Republic of Germany

(Case C-264/05) (1)

(Failure of a Member State to fulfil obligations — Directive
2001/19/EC — Mutual recognition of diplomas, certificates
and other qualifications — Nurse, dentist, veterinary
surgeon, midwife, architect, pharmacist and doctor — Failure
to transpose within the prescribed period)

(2006/C 190/10)

Language of the case: German

Parties

Applicant: Commission of the European Communities (repre-
sented by: A. Manville and H. Støvlbæk, Agents)

Defendant: Federal Republic of Germany (represented by: C.
Schulze-Bahr, Agent)

Re:

Failure of a Member State to fulfil obligations — Failure to
transpose within the prescribed period, Directive 2001/19/EC
of the European Parliament and of the Council of 14 May
2001 amending Council Directives 89/48/EEC and 92/51/EEC
on the general system for the recognition of professional quali-
fications and Council Directives 77/452/EEC, 77/453/EEC,
78/1027/EEC,
78/686/EEC,
80/154/EEC,
85/432/EEC,
85/433/EEC and 93/16/EEC concerning the professions of
nurse responsible for general care, dental practitioner, veter-
inary surgeon, midwife, architect, pharmacist and doctor (OJ
2001 L 206, p. 1)

78/1026/EEC,
85/384/EEC,

78/687/EEC,
80/155/EEC,