do-me/EUR-LEX huggingface dataset:
Case C-82/10: Action brought on 11 February 2010 — European Commission v Ireland
Date: 2010-02-11
Institutions: Court of Justice
Subjects: European Commission, Ireland, action for failure to fulfil an obligation, administrative check, approximation of laws, financial solvency, insurance occupation, right of establishment








C_2010113EN.01002302.xml










1.5.2010   


EN


Official Journal of the European Union


C 113/23





Action brought on 11 February 2010 — European Commission v Ireland
(Case C-82/10)
2010/C 113/36
Language of the case: English

Parties


Applicant: European Commission (represented by: N. Yerrell, Agent)

Defendant: Ireland

The applicant claims that the Court should:







—


Declare that in failing to apply the European Union insurance legislation in its entirety to all insurance undertakings on a non-discriminatory basis, the Republic of Ireland has failed to fulfil its obligations under, in particular, Articles 6, 8, 9, 13, 15, 16 and 17 of Council Directive 73/239/EEC of 24th July 1973 on the coordination of laws, regulations and administrative provisions relating to the taking-up and pursuit of the business of direct insurance other than life assurance, as subsequently amended, and Articles 22 and 23 of Council Directive 92/49/EEC on the coordination of laws, regulations and administrative provisions relating to the taking-up and pursuit of the business of direct insurance other than life assurance and amending Directives 73/239/EEC and 88/357; and










—


order Ireland to pay the costs.





Pleas in law and main arguments

The Commission is of the opinion that i) the Voluntary Health Insurance Board (hereinafter referred to as VHI) could not properly continue to benefit from an exemption under article 4 of directive 73/239/CEE with effect from the first change to its capacity by virtue of the entry into force of the Voluntary Health Insurance (Amendment) Act 1996, and ii) from this date it became fully subject to the requirements of the European Union insurance legislation, including in particular those relating to authorisation, financial supervision, establishment of technical provisions and a solvency margin including the guarantee fund.
VHI currently continues all its operations without having obtained authorisation from the Irish Financial Regulator, nor having complied inter alia with the necessary solvency requirements.
Case C-88/09: Judgment of the Court (First Chamber) of 11 February 2010 (reference for a preliminary ruling from the Conseil d'État, France) — Graphic Procédé v Ministère du budget, des comptes publics et de la fonction publique (Taxation — Sixth VAT Directive — Reprographics activities — Concepts of supply of goods and supply of services — Distinguishing criteria)
Date: 2010-02-11
Institutions: Court of Justice
Subjects: European civil service, European official, approximation of laws, interpretation of the law, tax system








C_2010080EN.01000502.xml










27.3.2010   


EN


Official Journal of the European Union


C 80/5





Judgment of the Court (First Chamber) of 11 February 2010 (reference for a preliminary ruling from the Conseil d'État, France) — Graphic Procédé v Ministère du budget, des comptes publics et de la fonction publique
(Case C-88/09) (1)

(Taxation - Sixth VAT Directive - Reprographics activities - Concepts of ‘supply of goods’ and ‘supply of services’ - Distinguishing criteria)
2010/C 80/09
Language of the case: French

Referring court

Conseil d'État

Parties to the main proceedings


Applicant: Graphic Procédé

Defendant: Ministère du budget, des comptes publics et de la fonction publique

Re:

Reference for a preliminary ruling — Conseil d’État — Interpretation of Articles 2(1), 5(1) and 6(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) — Reprographics — Criteria to take into account in order to distinguish a supply of services from a provision of services for the purposes of the Sixth Directive

Operative part of the judgment

Article 5(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 must be interpreted as meaning that reprographics activities have the characteristics of a supply of goods to the extent that they are limited to mere reproduction of documents on materials, where the right to dispose of them has been transferred from the reprographer to the customer who ordered the copies of the original. Such activities must be classified however as a ‘supply of services’, within the meaning of Article 6(1) of Sixth Directive 77/388, where it is clear that they involve additional services liable, having regard to the importance of those services for the recipient, the time necessary to perform them, the processing required by the original documents and the proportion of the total cost that those services represent, to be predominant in relation to the supply of goods, such that they constitute an aim in themselves for the recipient thereof.


(1)  OJ C 113, 16.5.2009.