Case C-98/07: Judgment of the Court (Fourth Chamber) of 6 March 2008 (reference for a preliminary ruling from the Højesteret (Denmark)) — Nordania Finans A/S, BG Factoring A/S v Skatteministeriet (Sixth VAT Directive — Article 19(2) — Calculation of the deductible proportion — Exclusion of amounts of turnover attributable to the supplies of capital goods used by the taxable person for the purposes of his business — Notion of capital goods used by the taxable person for the purposes of his business — Vehicles purchased by a leasing company to be leased and subsequently sold on termination of the respective leasing contracts)
Date: 2008-03-06
Institutions: Court of Justice
Subjects: hire purchase, intermediate goods, interpretation of the law, tax harmonisation, tax law

C 107/8

EN

Official Journal of the European Union

26.4.2008

Judgment of the Court (Sixth Chamber) of 11 March 2008
— Commission of the European Communities v French
Republic

Judgment of the Court (Fourth Chamber) of 6 March 2008
(reference for a preliminary ruling from the Højesteret
(Denmark)) — Nordania Finans A/S, BG Factoring A/S v
Skatteministeriet

(Case C-89/07) (1)

(Case C-98/07) (1)

(Failure of a Member State to fulfil its obligations — Employ-
ment in the public service — Posts of master (captain) and
officer (chief mate) on board all ships flying the flag of a
Member State — Condition of nationality)

(2008/C 107/11)

Language of the case: French

(Sixth VAT Directive — Article 19(2) — Calculation of the
deductible proportion — Exclusion of amounts of turnover
attributable to the supplies of capital goods used by the
taxable person for the purposes of his business — Notion of
‘capital goods used by the taxable person for the purposes of
his business’ — Vehicles purchased by a leasing company to
be leased and subsequently sold on termination of the respec-
tive leasing contracts)

(2008/C 107/12)

Language of the case: Danish

Parties

Applicant: Commission of the European Communities (repre-
sented by: G. Rozet, acting as Agent)

Referring court

Defendant: French Republic (represented by: G. de Bergues and
O. Christmann, acting as Agents)

Højesteret

Re:

Parties to the main proceedings

to fulfil

a Member State

Failure of
its obligations —
Article 39(4) EC — Free movement of workers — Exercise of
public power — Requirement of French nationality for the
pursuit of employment as master (captain) and officer (chief
mate) on all vessels flying the French flag — Incompatible with
Community law

Operative part of the judgment

The Court:

1. Declares that, by maintaining in its legislation a requirement of
French nationality for access to the posts of master (captain) and
officer (chief mate) on all vessels flying the French flag, the French
Republic has failed to fulfil its obligations under Article 39 EC.

Applicants: Nordania Finans A/S, BG Factoring A/S

Defendant: Skatteministeriet

Re:

Reference for a preliminary ruling — Højesteret — Interpreta-
tion of Article 19 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)
— Calculation of the deductible proportion — Inclusion or not
of the amount of the turnover from the sale of vehicles of a
vehicle leasing company at the end of the leasing contracts

2. Orders the French Republic to pay the costs.

Operative part of the judgment

(1) OJ C 95, 28.4.2007.

Article 19(2) 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, is to be interpreted as meaning that the notion of
‘capital goods used by the taxable person for the purposes of his

26.4.2008

EN

Official Journal of the European Union

C 107/9

business’ does not

include vehicles which a leasing undertaking
purchases with a view, as in the case in the main proceedings, to
leasing them and subsequently selling them upon termination of the
respective leasing contracts, as the sale of such vehicles at the end of
those contracts is an integral part of the usual business activities of
that undertaking.

— the conditions 1, 10, 11 and 15, as amended,

imposed by
decision of the Ministry of Industry, Tourism and Trade which
were declared incompatible with Community law by Article 1
the Commission Decision of 20 December 2006 (Case
of
No COMP/M.4197 — E.ON/Endesa — C(2006) 7039
final),

(1) OJ C 95, 28.4.2007.

the Kingdom of Spain has failed to fulfil
Article 2 of each of those decisions;

its obligations under

2. orders the Kingdom of Spain to pay the costs.

(1) OJ C 155, 7.7.2007.

Judgment of the Court (Third Chamber) of 6 March 2008
— Commission of the European Communities v Kingdom
of Spain

(Case C-196/07) (1)

(Failure of a Member State to fulfil obligations — Competi-
tion policy — Concentrations — Failure to comply with obli-
gations imposed by the Commission — E.ON/Endesa)

Judgment of the Court (Eighth Chamber) of 6 March 2008
— Commission of the European Communities v Grand
Duchy of Luxembourg

(2008/C 107/13)

Language of the case: Spanish

(Case C-340/07) (1)

(Failure of a Member State to fulfil obligations — Directive
2002/73/EC — Equal treatment for men and women —
Access to employment, vocational training and promotion —
to transpose within the
Working conditions — Failure

Parties

Applicant: Commission of the European Communities (repre-
sented by: V Di Bucci and E. Gippini Fournier, agents)

Defendant: Kingdom of Spain (represented by: N. Diaz Abad,
agent)

prescribed period)

(2008/C 107/14)

Language of the case: French

Re:

Parties

Failure of a Member State to fulfil obligations — Failure to
comply with Article 2 of
the Commission Decision of
26 September 2006 (Case No COMP/M.4197 — E.ON/Endesa
— C(2006) 4279 final) and Article 2 of the Commission Deci-
sion of 20 December 2006 (Case No COMP/M.4197 —
E.ON/Endesa — C(2006) 7039 final)

Applicant: Commission of the European Communities (repre-
sented by: G.Rozet and M. van Beek. acting as agents)

Defendant: Grand Duchy of Luxembourg (represented by: C.
Schiltz, agent)

Operative part of the judgment

The Court:

1. declares that by not withdrawing:

— the conditions 1 to 6, 8 and 17 imposed by the decision of the
National Energy Committee which were declared incompatible
with Community law by Article 1 of the Commission Decision
of 26 September 2006 (Case No COMP/M.4197 —
E.ON/Endesa — C(2006) 4279 final), and

Re:

Failure of a Member State to fulfil obligations — Failure to take,
within the prescribed period, all
the measures necessary to
comply with Directive 2002/73/EC of the European Parliament
and of the Council of 23 September 2002 amending Council
Directive 76/207/EEC on the implementation of the principle of
equal
for men and women as regards access to
employment, vocational training and promotion, and working
conditions (OJ 2002 L 269, p. 1)

treatment