Case C-477/08: Action brought on 6 November 2008 — Commission of the European Communities v Republic of Austria
Date: 2008-11-06
Institutions: Court of Justice
Subjects: Austria, EU law, European Commission, action for failure to fulfil an obligation, recognition of vocational training qualifications

21.3.2009

EN

Official Journal of the European Union

C 69/17

Parties to the main proceedings

Form of order sought

Applicant: Don Bosco Onroerend Goed BV

Other Party: Staatssecretaris van Financiën

Questions referred

1. Must Article 13B(g) in conjunction with Article 4(3)(a) of the
Sixth Directive (1) be interpreted as meaning that
tax is
charged on the supply of a building which has been partly
demolished with a view to the replacement of that building
with a newly constructed building?

2. Is it relevant to the answer to that question whether it is the
vendor or the purchaser of the building who has given the
order for demolition and is charged the cost thereof, and
thus the supply is taxed only if the vendor has given the
order for demolition and is charged the cost thereof?

3. Is it relevant to the answer to the first question whether it is
the vendor or the purchaser of the building who has drawn
up the plans for the new building, and thus the supply is
taxed only if the vendor has drawn up the plans for the new
building?

4. If the answer to the first question is in the affirmative, is tax
then levied on any supply occurring after the date on which
the demolition work actually begins or after a later date,
especially the date on which the demolition has made
substantial progress?

(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmo-
nisation 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).

— declare that, by failing to adopt, in full, the laws, regulations
and administrative provisions necessary to comply with
Directive 2005/36/EC of the European Parliament and of
the Council of 7 September 2005 on the recognition of
professional qualifications (1), or, as the case may be, by
failing to fully inform the Commission of those provisions,
the Republic of Austria has failed to fulfil
its obligations
under that directive;

— order the Republic of Austria to pay the costs.

Pleas in law and main arguments

The prescribed period for implementing the directive expired on
20 October 2007.

(1) OJ 2005 L 255, p. 22.

Appeal brought on 18 November 2008 by Fornaci Laterizi
Danesi SpA against the judgment delivered on 9 September
2008 in Case T-224/08 Fornaci Laterizi Danesi SpA v
Commission of the European Communities

(Case C-498/08 P)

(2009/C 69/31)

Language of the case: Italian

Action brought on 6 November 2008 — Commission of
the European Communities v Republic of Austria

Parties

(Case C-477/08)

(2009/C 69/30)

Appellant: Fornaci Laterizi Danesi SpA (represented by: M. Salvi,
L. de Nora, M. Manganiello, P. Rivetta, lawyers)

Language of the case: German

Other party to the proceedings: Commission of
Communities

the European

Parties

Form of order sought

Applicant: Commission of the European Communities (repre-
sented by: H. Støvlbæk and M. Adam, acting as Agents)

Defendant: Republic of Austria

— Set aside the order of 9 September 2008 of the Court of
First
in Case T-224/08, notified by fax of
12 September 2008 and refer the case back to the Court of
First Instance for judgment on the merits;

Instance