Case C-13/06: Judgment of the Court (Fourth Chamber) of 7 December 2006 — Commission of the European Communities v Hellenic Republic (Failure of a Member State to fulfil obligations — Sixth VAT Directive — Exemptions — Article 13B(a) — Insurance transactions — Body providing road assistance services)
Date: 2006-12-30
Institutions: Court of Justice
Subjects: European Commission, Greece, VAT, action for failure to fulfil an obligation, road safety, tax exemption, tax harmonisation

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.