Case C-89/07: Judgment of the Court (Sixth Chamber) of 11 March 2008 — Commission of the European Communities v French Republic (Failure of a Member State to fulfil its obligations — Employment 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)
Date: 2008-03-11
Institutions: Court of Justice
Subjects: European Commission, France, action for failure to fulfil an obligation, crew, free movement of workers, job access, ship's flag

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