Case C-488/07: Judgment of the Court (Eighth Chamber) of 18 December 2008 (reference for a preliminary ruling from the Court of Session (Scotland), Edinburgh — United Kingdom) — Royal Bank of Scotland Group plc v The Commissioners for Her Majesty's Revenue and Customs (Sixth VAT Directive — Deduction of input tax — Goods and services used for both taxable and exempt transactions — Deductible proportion — Calculation — Methods laid down in the third subparagraph of Article 17(5) — Obligation to apply the rounding up rule in the second subparagraph of Article 19(1))
Date: 2008-12-18
Institutions: Court of Justice
Subjects: VAT, goods and services, interpretation of the law, provision of services, tax relief, tax system

21.2.2009

EN

Official Journal of the European Union

C 44/19

Re:

Failure of a Member State to fulfil its obligations — Infringe-
ment of 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 (OJ 2000 L 332, p. 81) — Failure to have devel-
oped and/or implemented waste reception and handling plans
the ‘Comunidades
for all ports under
Autónomas’

the jurisdiction of

Operative part of the judgment

The Court:

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

and 19(1) 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) —
Goods and services used for both taxable and exempt transac-
tions — Calculation of the deductible proportion — Rules on
rounding up

Operative part of the judgment

Member States are not obliged to apply the rounding up rule in the
second subparagraph of Article 19(1) 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 where the proportion of
input tax deductible is calculated in accordance with one of the special
third subparagraph of
(d) of
(c) or
in (a),
methods
Article 17(5) of that directive.

(b),

the

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

(1) OJ C 8, 12.1.2008.

(1) OJ C 315 of 22.12.2007.

Judgment of the Court (Eighth Chamber) of 18 December
2008 (reference for a preliminary ruling from the Court of
Session (Scotland), Edinburgh — United Kingdom) —
Royal Bank of Scotland Group plc v The Commissioners
for Her Majesty's Revenue and Customs

(Case C-488/07) (1)

(Sixth VAT Directive — Deduction of input tax — Goods and
services used for both taxable and exempt transactions —
Deductible proportion — Calculation — Methods laid down
in the third subparagraph of Article 17(5) — Obligation to
apply the rounding up rule in the second subparagraph of
Article 19(1))

(2009/C 44/31)

Language of the case: English

Referring court

Court of Session (Scotland), Edinburgh

Parties to the main proceedings

Applicant: Royal Bank of Scotland plc

Judgment of the Court (Sixth Chamber) of 22 December
2008 (reference for
a preliminary ruling from the
Landesgericht für Strafsachen Wien (Austria)) — Criminal
proceedings against Vladimir Turanský

(Case C-491/07) (1)

(Convention implementing the Schengen Agreement —
Article 54 — ‘Ne bis in idem’ principle — Scope — Concept
of ‘finally disposed of’ — Decision by which a police authority
orders the suspension of criminal proceedings — Decision not
barring further prosecution and not having a ne bis in idem
effect under national law)

(2009/C 44/32)

Language of the case: German

Referring court

Landesgericht für Strafsachen Wien

Defendant in the criminal proceedings

Vladimir Turanský

Defendant: The Commissioners for Her Majesty's Revenue and
Customs

Re:

Re:

Reference for a preliminary ruling — Court of Session
(Scotland), Edinburgh — Interpretation of Articles 17(5)

Reference for a preliminary ruling — Landesgericht für Strafsa-
chen Wien — Interpretation of Article 54 of the Convention
implementing the Schengen Agreement of 14 June 1985
between the Governments of
the Benelux
Economic Union, the Federal Republic of Germany and the

the States of