Case C-78/07: Judgment of the Court (Seventh Chamber) of 13 March 2008 (reference for a preliminary ruling from the Consiglio di Giustizia Amministrativa per la Regione siciliana (Italy)) — Ispettorato Provinciale dell'Agricoltura di Enna, Assessorato all'agricoltura e foreste della Regione Sicilia, Regione Sicilia v Domenico Valvo (Agriculture — Regulations (EEC) No 2328/91 and (EC) No 950/97 — Articles 17 and 18 — Compensatory allowances for permanent natural handicaps — Farmers receiving length-of-service pensions — Right to compensatory allowances — Limits)
Date: 2008-03-13
Institutions: Court of Justice
Subjects: agricultural structure, aid to agriculture, farmers' income, interpretation of the law

9.5.2008

EN

Official Journal of the European Union

C 116/7

impossible in practice to recover

law, on condition that the application of that law does not hinder
the application or the effectiveness of Community law and does not
make it
the sums improperly
granted. It is for the national court to ensure the full application of
Community law by setting aside or, in so far as necessary, inter-
preting a national rule such as the General Statute on administra-
tive law (Algemene wet bestuursrecht) which prevents such applica-
tion. The national court may apply the Community law principles
of legal certainty and the protection of legitimate expectations when
assessing the conduct of both the recipient of the amounts lost and
the administrative authority, on condition that full account is taken
of the interests of the European Community. The fact that the reci-
the funds is a public-law person is irrelevant in that
pient of
regard.

(1) OJ C 310, 16.12.2006.

Judgment of the Court (Fourth Chamber) of 13 March
2008 (reference
a preliminary ruling from the
Niedersächsisches Finanzgericht, Germany) — Securenta
Göttinger Immobilienanlagen und Vermögensmanagement
AG v Finanzamt Göttingen

for

(Case C-437/06) (1)

(Sixth VAT Directive — Taxable person simultaneously
carrying out economic activities,
taxable or exempt, and
non-economic activities — Right to deduct input VAT —
Expenditure connected with the issue of shares and atypical
silent partnerships — Apportionment of input VAT according
to the economic nature of the activity — Calculation of the
deductible proportion)

(2008/C 116/11)

Language of the case: German

Referring court

Niedersächsisches Finanzgericht

Parties to the main proceedings

Applicant:
Vermögensmanagement AG

Securenta Göttinger

Immobilienanlagen

und

Defendant: Finanzamt Göttingen

Re:

uniform basis of assessment (OJ 1977 L 145, p. 1) — Issue of
silent partnerships by a limited company on an increase in its
capital — Supply for consideration within the meaning of
Article 2, point 1 — Deductibility of VAT conditional on a
direct and immediate link with the taxable person's business
activity — Whether deductible in part under Article 17(5) of
the Directive

Operative part of the judgment

1. Where a taxpayer simultaneously carries out economic activities,
taxed or exempt, and non-economic activities outside the scope of
Sixth Council Directive 77/388/EEC of 17 May 1977 on the
harmonisation of the laws of the Member States relating to turn-
over taxes — Common system of value added tax: uniform basis of
assessment, deduction of the VAT relating to expenditure connected
with the issue of shares and atypical silent partnerships is allowed
only to the extent
that expenditure is attributable to the
taxpayer's economic activity within the meaning of Article 2(1) of
that directive.

that

the Sixth Directive is in the discretion of

2. The determination of the methods and criteria for apportioning
input VAT between economic and non-economic activities within
the meaning of
the
Member States who, when exercising that discretion, must have
regard to the aims and broad logic of that directive and, on that
basis, provide for a method of calculation which objectively reflects
the part of the input expenditure actually to be attributed, respec-
tively, to those two types of activity.

(1) OJ C 326, 30.12.2006.

Judgment of the Court (Seventh Chamber) of 13 March
2008 (reference for a preliminary ruling from the Consiglio
di Giustizia Amministrativa per la Regione siciliana (Italy))
— Ispettorato Provinciale
di Enna,
Assessorato all'agricoltura e foreste della Regione Sicilia,
Regione Sicilia v Domenico Valvo

dell'Agricoltura

(Case C-78/07) (1)

(Agriculture — Regulations (EEC) No 2328/91 and (EC)
No 950/97 — Articles 17 and 18 — Compensatory allow-
ances for permanent natural handicaps — Farmers receiving
length-of-service pensions — Right to compensatory allow-
ances — Limits)

(2008/C 116/12)

Language of the case: Italian

Reference for a preliminary ruling — Niedersächsisches Finanz-
gericht — Interpretation of Articles 2, point 1, and 17(5) of
Directive 77/388/EEC: Sixth Council Directive of 17 May 1977
on the harmonisation of the laws of the Member States relating
to turnover taxes — Common system of value added tax:

Referring court

Consiglio di Giustizia Amministrativa per la Regione siciliana

C 116/8

EN

Official Journal of the European Union

9.5.2008

Parties to the main proceedings

Re:

Ispettorato Provinciale dell'Agricoltura di Enna,
Applicants:
Assessorato all'agricoltura e foreste della Regione Sicilia, Regione
Sicilia

Defendant: Domenico Valvo

Re:

Reference for a preliminary ruling — Consiglio di Giustizia
Amministrativa per la Regione siciliana — Interpretation of
Council Regulation (EC) No 950/97 of 20 May 1997 on
improving the efficiency of agricultural structures — National
legislation refusing to grant the compensatory allowance for
permanent natural handicaps to farmers in receipt of a length-
of-service pension

Failure of a Member State to fulfil its obligations — Failure to
adopt, within the period prescribed, all the provisions necessary
to comply with Directive 2000/59/EC of the European Parlia-
ment and of the Council of 27 November 2000 on port recep-
tion facilities for ship-generated waste and cargo residues —
Commission declaration (OJ 2000 L 332, p. 81)

Operative part of the judgment

The Court:

1. Declares that, by failing to develop, implement and approve waste
reception and handling plans for ship-generated waste and cargo
residues, the Hellenic Republic has failed to fulfil
its obligations
under Article 5(1) and Article 16(1) of Directive 2000/59/EC of
the European Parliament and of
the Council of 27 November
2000 on port reception facilities for ship-generated waste and
cargo residues.

Operative part of the judgment

2. Orders the Hellenic Republic to pay the costs.

Articles 17 and 18 of Council Regulation (EC) No 950/97 of
20 May 1997 on improving the efficiency of agricultural structures
confer on Member States the right to grant a compensatory allowance
to a farmer who fulfils the conditions laid down in those two articles.
However, those articles do not preclude a Member State from refusing
payment of such an allowance where that farmer is in receipt of a
pension, in particular, a length-of-service pension.

(1) OJ C 69, 24.3.2007.

(1) OJ C 117, 26.5.2007.

Judgment of the Court (Third Chamber) of 13 March 2008
— Commission of the European Communities v Hellenic
Republic

(Case C-81/07) (1)

Judgment of the Court (Seventh Chamber) of 1 April 2008
— Commission of the European Communities v Grand
Duchy of Luxembourg

(Case C-417/07) (1)

(Failure by a Member State to fulfil its obligations — Direc-
tive 2004/36/EC — Safety of third-country aircraft using
Community airports — Failure to transpose within the
prescribed period)

(2008/C 116/14)

Language of the case: French

(Failure of a Member State to fulfil its obligations — Environ-
ment — Directive 2000/59/EC — Waste reception and hand-
ling plans for ship-generated waste)

Parties

(2008/C 116/13)

Language of the case: Greek

Applicant: Commission of the European Communities (repre-
sented by: R. Vidal Puig, Agent)

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

Parties

Re:

Applicant: Commission of the European Communities (repre-
sented by: G. Zavvos and K. Simonsson, Agents)

Defendant: Hellenic Republic (represented by: S. Chala and I.
Pouli, Agents)

Failure by a Member State to fulfil its obligations — Failure to
adopt, within the prescribed period, the necessary measures to
comply with Directive 2004/36/EC of the European Parliament
and of the Council of 21 April 2004 on the safety of third-
country aircraft using Community airports (OJ 2004 L 143,
p. 76)