Case C-355/06: Judgment of the Court (Second Chamber) of 18 October 2007 (reference for a preliminary ruling from the Gerechtshof te Amsterdam (Netherlands)) — J.A. van der Steen v Inspector van de Belastingdienst Utrecht-Gooi/kantoor Utrecht (Sixth VAT Directive — Independent economic activity — Private limited company — Company's activities carried out by a natural person as sole director, sole shareholder and sole member of staff)
Date: 2007-12-22
Institutions: Court of Justice
Subjects: economic activity, interpretation of the law, liquidation, management, tax system

22.12.2007

EN

Official Journal of the European Union

C 315/19

Re:

Defendant:
kantoor Utrecht

Inspector

van de Belastingdienst Utrecht-Gooi/

Appeal against the judgment of the Court of First Instance (Fifth
Chamber) of 30 May 2006 in Case T-87/94 J.C. Blom v Council
and Commission by which the Court dismissed an application for
compensation under Article 178 of
the EC Treaty (now
Article 235 EC) and the second paragraph of Article 215 of the
EC Treaty (now the second paragraph of Article 288 EC) for the
loss allegedly suffered as a result of
the applicant's being
prevented from marketing milk pursuant to Council Regulation
(EEC) No 857/84 of 31 March 1984 adopting general rules for
the application of the levy referred to in Article 5c of Regulation
(EEC) No 804/68 in the milk and milk products sector (OJ 1984
L 90, p. 13), as amended by Commission Regulation (EEC)
No 1371/84 of 16 May 1984 laying down detailed rules for the
application of the additional levy referred to in Article 5c of
Regulation No 804/68 (OJ 1984 L 132, p. 11)

Operative part of the judgment

The Court:

1. Dismisses the appeal;

2. Orders Mr Blom to pay the costs.

(1) OJ C 261 of 28.10.2006.

Re:

Reference for a preliminary ruling — Gerechtshof te Amsterdam
— Interpretation of Article 4(1) 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) — Meaning of independent economic activity —
Natural person having the sole activity of actually carrying out
all the work of a private limited company as sole director, share-
holder and member of staff.

Operative part of the judgment

the purposes of

the application of

the second paragraph of
For
Article 4(4) of the 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, a natural person carrying out all work in the
name and on behalf of a company that is a taxable person pursuant to
a contract of employment binding him to that company of which he is
also the sole shareholder, the sole manager and the sole member of
staff,
is not himself a taxable person within the meaning of
Article 4(1) of that Directive.

Judgment of the Court (Second Chamber) of 18 October
2007 (reference
a preliminary ruling from the
Gerechtshof te Amsterdam (Netherlands)) — J.A. van der
Steen v Inspector van de Belastingdienst Utrecht-Gooi/
kantoor Utrecht

for

(Case C-355/06) (1)

(Sixth VAT Directive — Independent economic activity —
Private limited company — Company's activities carried out
by a natural person as sole director, sole shareholder and sole
member of staff)

(2007/C 315/31)

Language of the case: Dutch

Referring court

Gerechtshof te Amsterdam

Parties to the main proceedings

Applicant: J.A. van der Steen

(1) OJ C 294, 2.12.2006.

Judgment of the Court (Fifth Chamber) of 25 October
the European Communities v
2007 — Commission of

Hellenic Republic

(Case C-440/06) (1)

(Failure of a Member State to fulfil obligations — Directive
91/271/EEC — Pollution and nuisance — Treatment of urban
waste water — Articles 3 and 4)

(2007/C 315/32)

Language of the case: Greek

Parties

Applicant: Commission of the European Communities (repre-
sented by: S. Pardo Quintillán and M. Konstantinidis, Agents)

Defendant: Hellenic Republic (represented by: E. Skandalou,
Agent)