Case C-84/04: Judgment of the Court (Second Chamber) of 5 October 2006 — Commission of the European Communities v Portuguese Republic (Failure of a Member State to fulfil obligations — Regulation (EEC) No 4253/88 and Article 10 EC — Structural funds — Coordination between activities of the Structural Funds and operations of the EIB — Systematic reduction of amounts paid by way of aid from the Guidance Section of the EAGGF — Charges levied by IFADAP during the programming period 1994-99)
Date: 2006-12-02
Institutions: Court of Justice
Subjects: EAGGF Guidance Section, European Commission, European Investment Bank, Portugal, Structural Funds, action for failure to fulfil an obligation, balance of payments assistance

C 294/4

EN

Official Journal of the European Union

2.12.2006

Re:

Reference for a preliminary ruling — Commissione tributaria
provinciale di Cremona — Interpretation of Article 33 of
Directive 77/388/EEC: Sixth Council Directive 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 (OJ 1977 L 145, p. 1), as amended
by Council Directive 91/680/EEC of 16 December 1991 (OJ
1991 L 376, p. 1) — Compatibility of national legislation intro-
ducing a regional tax on production activities

Operative part of the judgment

Article 33 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 91/680/CEE of 16
December 1991, must be interpreted as meaning that it does not
preclude the maintenance of a charge to tax with the characteristics of
the tax at issue in the main proceedings.

(1) OJ C 21, 24.01.2004.

Judgment of the Court (Second Chamber) of 5 October
2006 — Commission of the European Communities v
Portuguese Republic

the different Structural Funds between themselves and with the
operations of the European Investment Bank and the other
existing financial
instruments (OJ 1988 L 374, p. 1) —
Systematic reduction of amounts paid by way of aid from the
Guidance Section of the EAGGF — Compulsory charges levied
by IFADAP during the programming period 1994-99

Operative part of the judgment

The Court:

1. Declares that, by permitting the Instituto de Financiamento e
Apoio ao Desenvolvimento da Agricultura e Pescas (Financing
and Supporting Institute for the Development of Agriculture and
Fisheries) to introduce, and by allowing to remain in force, a
procedure for granting financial assistance from the Community
Structural Funds that includes essential requirements involving the
payment of charges which are neither voluntary nor optional and
which do not constitute remuneration for services rendered, but
rather serve to finance tasks for which the Portuguese State is
the Portuguese
responsible, particularly under Community law,
Republic has failed to fulfil its obligations under Council Regu-
lation (EEC) No 4253/88 of 19 December 1988 laying down
provisions for implementing Regulation (EEC) No 2052/88 as
regards coordination of the activities of the different Structural
Funds between themselves and with the operations of the European
Investment Bank and the other existing financial instruments, as
amended by Council Regulation (EEC) No 2082/93 of 20 July
1993;

2. Orders the Portuguese Republic to pay the costs.

(Case C-84/04) (1)

(1) OJ C 94, 17.04.2004.

(Failure of a Member State to fulfil obligations — Regulation
(EEC) No 4253/88 and Article 10 EC — Structural funds —
Coordination between activities of the Structural Funds and
operations of the EIB — Systematic reduction of amounts
paid by way of aid from the Guidance Section of the EAGGF
— Charges levied by IFADAP during the programming
period 1994-99)

(2006/C 294/06)

Language of the case: Portuguese

Parties

Applicant: Commission of the European Communities (repre-
sented by: A. Alves Vieira and G. Braun, acting as Agents, and
by N. Castro Marques and F. Costa Leite, advogados)

Defendant: Portuguese Republic (represented by: L. Fernandes,
acting as Agent, and by C. Botelho Moniz and E. Maia Cadete,
advogados)

Re:

Failure of a Member State to fulfil obligations — Article 10 EC
and Council Regulation (EEC) No 4253/88 of 19 December
1988 laying down provisions for implementing Regulation
(EEC) No 2052/88 as regards coordination of the activities of

Judgment of the Court (First Chamber) of 21 September
2006 — Nederlandse Federatieve Vereniging voor de
Groothandel op Elektrotechnisch Gebied v Technische
Unie BV, Commission of the European Communities, CEF
City Electrical Factors BV, CEF Holdings Ltd

(Case C-105/04 P) (1)

(Appeal — Cartels — Market in electrotechnical fittings in
the Netherlands — National wholesalers' association —
Agreements and concerted practices having as their object a
collective exclusive dealing arrangement and price-fixing —
Fines)

(2006/C 294/07)

Language of the case: Dutch

Parties

Appellant: Nederlandse
de
Groothandel op Elektrotechnisch Gebied (represented by: E.
Pijnacker Hordijk and M. De Grave, lawyer)

Federatieve Vereniging

voor