Case C-233/07: Judgment of the Court (Seventh Chamber) of 8 May 2008 — Commission of the European Communities v Portuguese Republic (Failure of a Member State to fulfil obligations — Environment — Directive 91/271/EEC — Urban waste water treatment — Decision 2001/720/EC — Derogation regarding urban waste water treatment for the agglomeration of the Estoril coast — Infringement of Articles 2, 3 and 5 of Decision 2001/720/EC)
Date: 2008-05-08
Institutions: Court of Justice
Subjects: European Commission, Portugal, action for failure to fulfil an obligation, derogation from EU law, urban area, wastewater, water pollution, water treatment

21.6.2008

EN

Official Journal of the European Union

C 158/7

Parties to the main proceedings

Applicant: Ecotrade SpA

Defendant: Agenzia Entrate Ufficio Genova 3

Re:

Reference for a preliminary ruling — Commissione tributaria
provinciale — Interpretation of Articles 17, 18(1)(d), 21(1) and
22 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 valued added tax:
uniform basis of assessment (OJ 1977 L 145, p. 1) — Right to
deduct upstream VAT — National provision making the exercise
of the right to a deduction dependent on compliance with a
two-year time limit

Judgment of the Court (Seventh Chamber) of 8 May 2008
v
— Commission

European Communities

the

of
Portuguese Republic

(Case C-233/07) (1)

(Failure of a Member State to fulfil obligations — Environ-
ment — Directive 91/271/EEC — Urban waste water treat-
ment — Decision 2001/720/EC — Derogation regarding
urban waste water treatment for the agglomeration of the
Estoril coast — Infringement of Articles 2, 3 and 5 of Deci-
sion 2001/720/EC)

(2008/C 158/10)

Language of the case: Portuguese

Parties

Applicant: Commission of the European Communities (repre-
sented by: S. Pardo Quintillán and P. Andrade, acting as Agents)

Defendant: Portuguese Republic (represented by: L. Fernandes
and M.J. Lois, Agents)

Operative part of the judgment

Re:

the Member States relating to turnover

1. Articles 17, 18(2) and (3) and 21(1)(b) of Sixth Council Directive
77/388/EEC of 17 May 1977 on the harmonisation of the laws
of
taxes — Common
system of value added tax: uniform basis of assessment, as
amended by Council Directive 2000/17/EC of 30 March 2000,
do not preclude national legislation which lays down a limitation
period for the exercise of the right to deduct, such as that at issue
in the main proceedings, provided that the principles of equivalence
and effectiveness are respected. The principle of effectiveness is not
infringed merely because the tax authority has a longer period in
which to recover unpaid value added tax than the period granted to
taxable persons for the exercise of their right to deduct.

2. However, Articles 18(1)(d) and 22 of the Sixth Directive 77/388,
as amended by Directive 2000/17, do preclude a practice whereby
tax returns are reassessed and value added tax recovered which
penalises misapprehension, first, of obligations arising from formal-
ities laid down in national legislation pursuant to Article 18(1)(d),
and, second, of the obligations relating to accounts and tax returns
under Article 22(2) and (4) respectively, such as that in the main
proceedings, by denying the right to deduct in the case of a reverse
charge procedure.

(1) OJ C 117, 26.5.2007.

Failure of a Member State to fulfil obligations — Infringement
of Articles 2, 3 and 5 of the Commission Decision of 8 October
2001 granting Portugal a derogation regarding urban waste
water treatment
the Estoril coast
for the agglomeration of
(OJ 2001 L 269, p. 14)

Operative part of the judgment

The Court:

1. Declares that the Portuguese Republic has failed to fulfil its obliga-
tions under Articles 2, 3 and 5 of Commission Decision
2001/720/EC granting Portugal a derogation regarding urban
waste water treatment for the agglomeration of the Estoril coast,
by:

— failing to subject, during the bathing season, the urban waste
water from the agglomeration of the Estoril coast, prior to
discharge into the sea, to at least advanced primary treatment
and to a disinfection system in accordance with Article 2 of
that decision,

— failing to subject, outside the bathing season, the urban waste
water from the agglomeration of the Estoril coast, prior to
discharge, to at least primary treatments, in accordance with
Article 3 of that decision, and

— suffering the discharge of urban waste water from the agglom-
eration of the Estoril coast to produce adverse effects on the
environment;

C 158/8

EN

Official Journal of the European Union

21.6.2008

2. Orders the Portuguese Republic to pay the costs.

2. Orders the Kingdom of Belgium to pay the costs.

(1) OJ C 170, 21.7.2007.

(1) OJ C 235, 6.10.2007.

Judgment of the Court (Seventh Chamber) of 8 May 2008
— Commission of the European Communities v Kingdom
of Belgium

(Case C-392/07) (1)

Appeal brought on 7 March 2008 by Portela & Companhia
the judgment delivered by the Court of
SA against
First Instance (Fifth Chamber) on 11 December 2007 in
Case T-10/06, Portela & Companhia SA v Office for
Harmonisation in the Internal Market (Trade Marks and
Designs) (OHIM)

(Failure of a Member State to fulfil obligations — Directive
2005/19/EC — Common system of taxation applicable to
mergers, divisions, transfers of assets and exchanges of shares
concerning companies of different Member States — Failure
to transpose within the period prescribed)

(Case C-108/08 P)

(2008/C 158/12)

Language of the case: Portuguese

(2008/C 158/11)

Language of the case: Dutch

Parties

Parties

Appellant: Portela & Companhia (represented by J. Conceição
Pimenta, advogado)

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

Other parties to the proceedings: Office for Harmonisation in the
Juan Torrens
Internal Market
Cuadrado and Josep Gilbert Sanz

(Trade Marks and Designs),

Defendant: Kingdom of Belgium (represented by: D. Haven,
Agent)

By order of 22 April 2008 the President of the Court of Justice
ordered the removal of the case from the Court's register.

Re:

Failure of a Member State to fulfil obligations — Failure to
adopt, within the period prescribed, the provisions necessary to
comply with Council Directive 2005/19/EC of 17 February
2005 amending Directive 90/434/EEC on the common system
of taxation applicable to mergers, divisions, transfers of assets
and exchanges of shares concerning companies of different
Member States (OJ 2005 L 58, p. 19)

Operative part of the judgment

The Court:

Action brought on 11 March 2008 — Commission of the
European Communities v Republic of Austria

(Case C-110/08)

(2008/C 158/13)

Language of the case: German

1. Declares that, by failing to adopt, within the period prescribed, the
laws, regulations and administrative provisions necessary to comply
with Council Directive 2005/19/EC of 17 February 2005
amending Directive 90/434/EEC on the common system of taxa-
transfers of assets and
tion applicable
exchanges of shares concerning companies of different Member
States, the Kingdom of Belgium has failed to fulfil its obligations
under that directive;

to mergers, divisions,

Parties

Applicant: Commission of the European Communities (repre-
sented by: T. Scharf and D. Recchia, Agents)

Defendant: Republic of Austria