Case C-41/08: Action brought on 5 February 2008 — Commission of the European Communities v Czech Republic
Date: 2008-02-05
Institutions: Court of Justice
Subjects: Czechia, European Commission, action for failure to fulfil an obligation, equal treatment, gender equality, social security

12.4.2008

EN

Official Journal of the European Union

C 92/17

2. If any or all of the services supplied by the Appellant are
‘connected with’ immovable property within the meaning of
Article 9(2)(a) of the Sixth VAT Directive (now Article 45 of
the Recast VAT Directive), is the immovable property with
which each or all of the services are connected the immo-
vable property deposited into the pool, or the immovable
property requested in exchange for the deposited immovable
property, or both of these properties?

Parties to the main proceedings

Applicant: Asturcom Telecomunicaciones S.L.

Defendant: Cristina Rodríguez Nogueira

Question referred

3. If any of the services are ‘connected with’ both immovable
properties, how are the services to be classified under the
Sixth VAT Directive (now the Recast VAT Directive)?

4. In light of the divergent solutions found by different Member
States how does the Sixth VAT Directive (now the Recast
VAT Directive) characterise the ‘exchange fee’
income of a
taxable person received for the following supplies:

May the protection of consumers under Council Directive
93/13/EEC (1) of 5 April 1993 on unfair terms in consumer
contracts require the court hearing an action for enforcement of
a final arbitration award, made in the absence of the consumer,
to determine of its own motion whether the arbitration agree-
ment is void and accordingly to annul the award if it finds that
that arbitration agreement contains an unfair term to the detri-
ment of the consumer?

— facilitating the exchange of holiday usage rights held by
one member of a scheme run by the taxable person for
the holiday usage rights held by another member of that
scheme; and/or

(1) OJ 1993 L 95, p. 29.

— supplying usage rights in accommodation purchased by
the taxable person from taxable third parties to supple-
ment the pool of accommodation available to members
of that scheme.

(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmo-
nization of the laws of the Member States relating to turnover taxes
— Common system of value added tax: uniform basis of assessment
(OJ L 145, p. 1).

(2) Council Directive 2006/112/EC of 28 November 2006 on the

common system of value added tax (OJ L 347, p. 1).

Reference for a preliminary ruling from the Juzgado de
Primera Instancia no 4, Bilbao (Spain) lodged on 5 February
2008 — Asturcom Telecomunicaciones S.L. v Cristina
Rodríguez Nogueira

(Case C-40/08)

(2008/C 92/31)

Language of the case: Spanish

Referring court

Juzgado de Primera Instancia no 4, Bilbao

Action brought on 5 February 2008 — Commission of the
European Communities v Czech Republic

(Case C-41/08)

(2008/C 92/32)

Language of the case: Czech

Parties

Applicant: Commission of the European Communities (repre-
sented by: M. van Beek and P. Ondrůšek, acting as Agents)

Defendant: Czech Republic

Form of order sought

The Commission asks the Court to:

to

necessary

— declare that, in so far as the Czech Republic has failed to
adopt (all) the laws, regulations and administrative provi-
comply with Council Directive
sions
86/378/EEC of 24 July 1986 on the implementation of the
principle of equal treatment for men and women in occupa-
tional social security schemes (1), or in any case has failed to
inform the Commission thereof, the Czech Republic has
failed to fulfil its obligations under Article 12 of that direc-
tive and Article 54 of the Act concerning the conditions of
accession of the Czech Republic, the Republic of Estonia,
the Republic of Cyprus, the Republic of Latvia, the Republic
the Republic of
of Lithuania,
Malta, the Republic of Poland, the Republic of Slovenia and
the Slovak Republic and the adjustments to the Treaties on
which the European Union is founded;

the Republic of Hungary,

C 92/18

EN

Official Journal of the European Union

12.4.2008

— declare that, in so far as the Czech Republic has failed to
adopt (all) the laws, regulations and administrative provi-
sions necessary to comply with Council Directive 96/97/EC
of 20 December 1996 amending Directive 86/378/EEC on
the implementation of the principle of equal treatment for
men and women in occupational social security schemes (2),
or in any case has failed to inform the Commission thereof,
the Czech Republic has failed to fulfil its obligations under
the Act
Article 3 of
concerning the conditions of accession of
the Czech
Republic, the Republic of Estonia, the Republic of Cyprus,
the Republic of Latvia,
the
Republic of Hungary, the Republic of Malta, the Republic of
Poland, the Republic of Slovenia and the Slovak Republic
and the adjustments to the Treaties on which the European
Union is founded;

that directive and Article 54 of

the Republic of Lithuania,

tionality preclude a Member State from applying a statutory rule
that requires a person who is resident or established in that
Member State, and who has at his disposal a car registered in
another Member State which has been leased for a period of
three years by a leasing undertaking established in that other
Member State, and who uses that car essentially in the first
Member State for business and private purposes, to pay a tax on
the basis of commencement of use (with that car) of the public
highway in the first Member State, without account being taken
of the duration of future actual use in that Member State?

— order the Czech Republic to pay the costs.

Pleas in law and main arguments

The period prescribed for implementing the directive in the
domestic legal order expired on 30 April 2004.

(1) OJ 1986 L 225, p. 40.
(2) OJ 1997 L 46, p. 20.

Action brought on 11 February 2008 — Commission of
the European Communities v Ireland

(Case C-48/08)

(2008/C 92/34)

Language of the case: English

Parties

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

Reference for a preliminary ruling from the Hoge Raad der
Nederlanden lodged on 7 February 2008 — M. Ilhan v
Staatssecretaris van Financiën

Defendant: Ireland

(Case C-42/08)

(2008/C 92/33)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Appellant: M. Ilhan

Respondent: Staatssecretaris van Financiën

The applicants claims that the Court should:

— declare that, by failing to adopt the laws, regulations and
administrative provisions necessary to comply with Directive
2003/59/EC of the European Parliament and the Council of
15 July 2003 on the initial qualification and periodic
training of drivers of certain road vehicles for the carriage of
goods or passengers, amending Council Regulation (EEC)
No 3820/85 and Council Directive 91/439/EEC and
repealing Council Directive 76/914/EEC (1), or in any event
by failing to communicate them to the Commission, Ireland
has failed to fulfil its obligations under the Directive;

— order Ireland to pay the costs.

Pleas in law and main arguments

The period within which the directive had to be transposed
expired on 10 September 2006.

Question referred

(1) OJ L 226, p. 4.

Do the provisions of the EC Treaty on the freedom to provide
services (Articles 49 EC to 55 EC) or the principle of propor-