Case C-82/05: Judgment of the Court (First Chamber) of 14 September 2006 — Commission of the European Communities v Hellenic Republic (Failure of a Member State to fulfil obligations — Free movement of goods — Article 28 EC — Quantitative restrictions — Measures having equivalent effect — Marketing of frozen bakery products)
Date: 2006-11-18
Institutions: Court of Justice
Subjects: European Commission, Greece, action for failure to fulfil an obligation, bread, import restriction, marketing standard, prepared foodstuff

18.11.2006

EN

Official Journal of the European Union

C 281/13

Re:

Defendant: Hellenic Republic (represented by: N. Dafniou and
M. Apessos, Agents)

Reference for a preliminary ruling — Finanzgericht München
— Interpretation of Article 11(A)(1)(c) of Sixth Council Direc-
tive 77/388/EEC of 17 May 1977 on the harmonisation of the
laws of
taxes —
the Member States relating to turnover
Common system of value added tax: uniform basis of assess-
ment (OJ 1977 L 145, p. 1) — Taxable amount of supply of
service consisting of use of part of a building forming, in its
entirety, part of the assets of a business for the private use of
the taxable person — Definition of ‘full cost’ to the taxable
person

Operative part of the judgment

Article 11(A)(1)(c) 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, is to be interpreted as meaning that it
does not preclude the taxable amount for VAT in respect of the
private use of part of a building treated by a taxable person as
forming, in its entirety, part of the assets of his business from being
fixed at a portion of the acquisition or construction costs of the
building, established in accordance with the length of the period for
adjustment of deductions concerning VAT provided for in Article 20
of that directive.

Re:

Failure of a Member State to fulfil obligations — Infringement
of Article 28 EC — National legislation considering the ‘bake-
off’ process (thawing and reheating of pre-baked and frozen
bread) to be a process of manufacturing bread and allowing
only bakeries to sell bread manufactured in that way.

Operative part of the judgment

The Court:

1. Declares that, by treating the process of final baking or reheating
of ‘bake-off’ products in the same way as the full process of manu-
facturing bread and by making it
to the conditions
prescribed by the national legislation with regard to bakeries, the
Hellenic Republic has failed to fulfil its obligations under Article
28 EC.

subject

2. Orders the Hellenic Republic to pay the costs.

That taxable amount must include the costs of acquiring the land on
which the building is constructed when that acquisition has been
subject to VAT and the taxable person has deducted that tax.

(1) OJ C 93, 16.04.2005

(1) OJ C 93, 16.4.2005.

Judgment of the Court (First Chamber) of 14 September
2006 — Commission of the European Communities v
Hellenic Republic

Judgment of the Court (Second Chamber) of 14 September
2006 (reference for a preliminary ruling from the College
van Beroep voor het bedrijfsleven — Netherlands ) —
Stichting Zuid-Hollandse Milieufederatie v Minister van
Landbouw, Natuur en Voedselkwaliteit

(Case C-82/05) (1)

(Case C-138/05) (1)

(Failure of a Member State to fulfil obligations — Free move-
ment of goods — Article 28 EC — Quantitative restrictions
— Measures having equivalent effect — Marketing of frozen
bakery products)

(Authorisation for
the placing of plant protection and
biocidal products on the market — Directive 91/414/EEC —
Article 8 — Directive 98/8/EC — Article 16 — Power of
Member States during the transitional period)

(2006/C 281/20)

Language of the case: Greek

(2006/C 281/21)

Language of the case: Dutch

Parties

Referring court

Applicant: Commission of the European Communities (repre-
sented by: M. Patakia, Agent)

College van Beroep voor het bedrijfsleven