Case C-452/05: Judgment of the Court (Sixth Chamber) of 23 November 2006 — Commission of the European Communities v Grand Duchy of Luxembourg (Failure of a Member State to fulfil obligations — Pollution and nuisance — Urban waste-water treatment)
Date: 2006-12-30
Institutions: Court of Justice
Subjects: European Commission, Luxembourg, action for failure to fulfil an obligation, pollution control measures, wastewater, water treatment

30.12.2006

EN

Official Journal of the European Union

C 331/17

Operative part of the judgment

The Court:

for

1. Declares that, by failing to take the measures necessary for deter-
mining minimum qualification requirements
the personnel
charged with the recovery, recycling, reclamation and destruction of
controlled substances that deplete the ozone layer, by failing to
submit to the Commission, by 31 December 2001, a report with
information on the facilities available and the quantities of used
controlled substances recovered, recycled, reclaimed or destroyed and
by failing to take all the preventive measures necessary to ensure
that fixed equipment with a refrigerating fluid charge of more than
3 kg is checked annually for leakages, the Hellenic Republic has
its obligations under Article 16(5) and (6) and
failed to fulfil
Article 17(1) of Regulation (EC) No 2037/2000 of the European
Parliament and of the Council of 29 June 2000 on substances
that deplete the ozone layer;

2. Orders the Hellenic Republic to pay the costs.

(1) OJ C 330, 24.12.2005.

Council Directive 77/388/EEC of 17 May 1977 on the harmoni-
sation 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) — Notion of ‘dental pros-
theses supplied by dentists and dental technicians’ — Supply
effected by a taxable person who has subcontracted the manu-
facture of a dental prosthesis to a dental technician — Right to
deduct VAT in the case of supply in another Member State
which has excluded an exemption

Operative part of the judgment

Article 13A(1)(e) 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, must be interpreted as meaning that it does not apply
to supplies of dental prostheses effected by an intermediary like the one
in question in the main proceedings who does not have the status of
dentist or dental technician, but has acquired such prostheses from a
dental technician.

(1) OJ C 36, 11.2.2006.

Judgment of the Court (Third Chamber) of 14 December
2006 (reference for a preliminary ruling from the Hoge
Raad der Nederlanden — Netherlands) — VDP Dental
Laboratory NV v Staatssecretaris van Financiën

(Case C-401/05) (1)

(Sixth VAT Directive — Exemptions — Article 13A(1)(e) —
Scope of the exemption — Manufacture and repair of dental
prostheses by an intermediary who does not have the status of
dentist or dental technician — Subcontracting to a dental
technician)

(2006/C 331/28)

Language of the case: Dutch

Judgment of the Court (Sixth Chamber) of 23 November
the European Communities v
2006 — Commission of

Grand Duchy of Luxembourg

(Case C-452/05) (1)

(Failure of a Member State to fulfil obligations — Pollution
and nuisance — Urban waste-water treatment)

(2006/C 331/29)

Language of the case: French

Referring court

Parties

Hoge Raad der Nederlanden (Netherlands)

Parties to the main proceedings

Applicant: VDP Dental Laboratory NV

Defendant: Staatssecretaris van Financiën

Applicant: Commission of the European Communities (repre-
sented by: S. Pardo Quintillán and F. Simonetti, Agents, acting
as Agents)

Defendant: Grand Duchy of Luxembourg (represented by: S.
Schreiner, Agent)

Re:

Re:

Reference for a preliminary ruling — Hoge Raad der Neder-
landen — Interpretation of Articles 13, 17 and 28 of Sixth

Failure of a Member State to fulfil obligations — Incorrect appli-
cation of Article 5(4) of Council Directive 91/271/EEC of
(OJ
21 May 1991 concerning urban waste-water treatment
1991 L 135, p. 40)

C 331/18

EN

Official Journal of the European Union

30.12.2006

Operative part of the judgment

The Court:

1. Declares that, by being unable to prove that the minimum percen-
tage of reduction of the overall load entering all water-treatment
plants is at least 75 % for total nitrogen, the Grand Duchy of
Luxembourg has failed to fulfil its obligations under Article 5(4) of
Council Directive 91/271/EEC of 21 May 1991 concerning
urban waste-water treatment.

2. Orders the Grand-Duchy of Luxembourg to pay the costs.

(1) OJ C 48 of 25.2.2006.

Judgment of the Court (Fourth Chamber) of 7 December
the European Communities v
2006 — Commission of

Hellenic Republic

(Case C-13/06) (1)

— Common system of value added tax: uniform basis of assess-
ment;

2. Orders the Hellenic Republic to pay the costs.

(1) OJ C 48, 25.2.2006.

Judgment of the Court (Fifth Chamber) of 7 December
the European Communities v
2006 — Commission of

Grand Duchy of Luxembourg

(Case C-48/06) (1)

(Failure of a Member State to fulfil obligations — Directive
2002/90/EC — Facilitation of unauthorised entry, transit and
residence — Failure to transpose within the period prescribed)

(2006/C 331/31)

Language of the case: French

(Failure of a Member State to fulfil obligations — Sixth VAT
Directive — Exemptions — Article 13B(a) — Insurance
transactions — Body providing road assistance services)

Parties

(2006/C 331/30)

Language of the case: Greek

Applicant: Commission of the European Communities (repre-
sented by: C. O'Reilly, acting as Agent)

Defendant: Grand Duchy of Luxembourg (represented by: S.
Schreiner, acting as Agent)

Parties

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

Re:

Defendants: Hellenic Republic (represented by: P. Mylonopoulos
and K. Boskovits, Agents)

Re:

Failure of a Member State to fulfil obligations — Infringement
of Article 13B(a) 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 (OJ 1977 L 145, p. 1)
— Exemption of insurance transactions — Roadside assistance
body not falling within the insurance directives but engaging in
insurance activities for the purposes of Article 13B(a)

Operative part of the judgment

The Court:

Failure of a Member State to fulfil obligations — Failure to
adopt, within the period prescribed, the provisions necessary to
comply with Council Directive 2002/90/EC of 28 November
2002 defining the facilitation of unauthorised entry, transit and
residence (OJ 2002 L 328, p. 17)

Operative part of the judgment

The Court:

1. Declares that, by failing to adopt, within the period prescribed, the
laws, regulations and administrative provisions necessary to comply
with Council Directive 2002/90/EC of 28 November 2002
defining the facilitation of unauthorised entry, transit and residence,
the Grand Duchy of Luxembourg has failed to fulfil its obligations
under that directive;

2. Orders the Grand Duchy of Luxembourg to pay the costs.

1. Declares that, by levying value added tax on services consisting in
road assistance in the event of a breakdown, the Hellenic Republic
has failed to fulfil its obligations under Article 13B(a) of the Sixth
Council Directive 77/388/EEC of 17 May 1977 on the harmoni-
sation of the laws of the Member States relating to turnover taxes

(1) OJ C 60, 11.3.2006.