do-me/EUR-LEX huggingface dataset:
Case C-380/16: Action brought on 8 July 2016 — European Commission v Federal Republic of Germany
Date: 2016-07-08
Institutions: Court of Justice
Subjects: VAT, basis of tax assessment, flat-rate tax, infringement of EU law, provision of services, taxpayer, travel, travel agency








C_2016314EN.01001401.xml










29.8.2016   


EN


Official Journal of the European Union


C 314/14





Action brought on 8 July 2016 — European Commission v Federal Republic of Germany
(Case C-380/16)
(2016/C 314/20)
Language of the case: German

Parties


Applicant: European Commission (represented by: M. Owsiany-Hornung and M. Wasmeier, Agents)

Defendant: Federal Republic of Germany

Form of order sought

The applicant claims that the Court should:






—


declare that, pursuant to the first paragraph of Article 258 of the Treaty on the Functioning of the European Union, the Federal Republic of Germany has failed to fulfil its obligations under Article 73 and Articles 306 to 310 of the VAT Directive (Directive 2006/112/EC) by excluding travel services used by taxable persons for their business from the special scheme for travel agents and allowing travel agents, in so far as the special scheme is applicable to them, to determine on a flat-rate basis the tax assessment base for groups of services and for each taxable period;










—


order the Federal Republic of Germany to pay the costs of the proceedings.





Pleas in law and main arguments

The applicant submits that the scheme laid down in Germany for the calculation of value added tax on travel services is not consistent with Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. (1) That directive provides, in Articles 306 to 310, a special scheme under which the travel services provided by a travel agent to a customer are to be treated as a single service. German law unlawfully departs from that scheme.
First, it is not permitted to exclude taxable persons who use travel services for their business from the application of the special scheme. The Court has already ruled in its judgment of 26 September 2013 in Case C-189/11, (2)
Commission v Spain, that the special scheme must be applied not only to services provided to private final consumers but also to services provided to taxable traders. It is not open to the Member States to restrict the application of that scheme solely to the former category.
Second, the method of calculation provided for under the German law on turnover tax is incompatible with Directive 2006/112/EC. Pursuant to Article 73 and Articles 306 to 310 of that directive, the taxable amount must be determined separately for each journey. German law, by contrast, permits a flat-rate calculation of the profit margin for ‘groups of services’ or for all journeys within a specified period of time. The Court also held in the abovementioned judgment that a flat-rate calculation of that kind is not consistent with the common system of value added tax.


(1)  OJ 2006 L 347, p. 1.

(2)  EU:C:2013:587.
Decision of the EEA Joint Committee No 157/2016 of 8 July 2016 amending Annex XX (Environment) to the EEA Agreement (2018/378)
Date: 2016-07-08
Institutions: EEA Joint Committee
Subjects: European Economic Area, drinking water, environmental protection, human nutrition, public health, revision of an agreement, water management, water supply




L_2018073EN.01003101.xml










15.3.2018   


EN


Official Journal of the European Union


L 73/31








            DECISION OF THE EEA JOINT COMMITTEE
         

            No 157/2016
of 8 July 2016
         
amending Annex XX (Environment) to the EEA Agreement (2018/378)


THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area (‘the EEA Agreement’), and in particular Article 98 thereof,

Whereas:







(1)


Commission Directive (EU) 2015/1787 of 6 October 2015 amending Annexes II and III to Council Directive 98/83/EC on the quality of water intended for human consumption (1) is to be incorporated into the EEA Agreement.












(2)


Annex XX to the EEA Agreement should therefore be amended accordingly,





HAS ADOPTED THIS DECISION:



Article 1
The following is added in point 7a (Council Directive 98/83/EC) of Annex XX to the EEA Agreement:

                  ‘, as amended by:






—



32015 L 1787: Commission Directive (EU) 2015/1787 of 6 October 2015 (OJ L 260, 7.10.2015, p. 6).’.






Article 2
The text of Directive (EU) 2015/1787 in the Icelandic and Norwegian languages, to be published in the EEA Supplement to the Official Journal of the European Union, shall be authentic.


Article 3
This Decision shall enter into force on 9 July 2016, provided that all the notifications under Article 103(1) of the EEA Agreement have been made (*1).


Article 4
This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.




Done at Brussels, 8 July 2016.


For the EEA Joint Committee


The President

Bergdís ELLERTSDÓTTIR
            





(1)  
            OJ L 260, 7.10.2015, p. 6.

(*1)  No constitutional requirements indicated.
Decision of the EEA Joint Committee No 159/2016 of 8 July 2016 amending Annex XXII (Company law) to the EEA Agreement (2018/380)
Date: 2016-07-08
Institutions: EEA Joint Committee
Subjects: European Economic Area, company law, cross-border cooperation, exchange of information, registration of a company, revision of an agreement, systems interconnection, technical specification, technical standard




L_2018073EN.01003301.xml










15.3.2018   


EN


Official Journal of the European Union


L 73/33








            DECISION OF THE EEA JOINT COMMITTEE
         

            No 159/2016
of 8 July 2016
         
amending Annex XXII (Company law) to the EEA Agreement (2018/380)


THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area (‘the EEA Agreement’), and in particular Article 98 thereof,

Whereas:







(1)


Commission Implementing Regulation (EU) 2015/884 of 8 June 2015 establishing technical specifications and procedures required for the system of interconnection of registers established by Directive 2009/101/EC of the European Parliament and of the Council (1) is to be incorporated into the EEA Agreement.












(2)


Annex XXII to the EEA Agreement should therefore be amended accordingly,





HAS ADOPTED THIS DECISION:



Article 1
The following point is inserted after point 1 (Directive 2009/101/EC of the European Parliament and of the Council) of Annex XXII to the EEA Agreement:







‘1a.



32015 R 0884: Commission Implementing Regulation (EU) 2015/884 of 8 June 2015 establishing technical specifications and procedures required for the system of interconnection of registers established by Directive 2009/101/EC of the European Parliament and of the Council (OJ L 144, 10.6.2015, p. 1).’.







Article 2
The text of Implementing Regulation (EU) 2015/884 in the Icelandic and Norwegian languages, to be published in the EEA Supplement to the Official Journal of the European Union, shall be authentic.


Article 3
This Decision shall enter into force on 9 July 2016, provided that all the notifications under Article 103(1) of the EEA Agreement have been made (*1).


Article 4
This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.




Done at Brussels, 8 July 2016.


For the EEA Joint Committee


The President

Bergdís ELLERTSDÓTTIR
            





(1)  
            OJ L 144, 10.6.2015, p. 1.

(*1)  No constitutional requirements indicated.
Decision of the EEA Joint Committee No 145/2016 of 8 July 2016 amending Annex II (Technical regulations, standards, testing and certification) to the EEA Agreement [2018/367]
Date: 2016-07-08
Institutions: EEA Joint Committee
Subjects: European Economic Area, animal product, consumer protection, food safety, foodstuff, health legislation, revision of an agreement, veterinary legislation, veterinary medicinal product




L_2018073EN.01001801.xml










15.3.2018   


EN


Official Journal of the European Union


L 73/18








            DECISION OF THE EEA JOINT COMMITTEE
         

            No 145/2016
of 8 July 2016
         
amending Annex II (Technical regulations, standards, testing and certification) to the EEA Agreement [2018/367]


THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area (‘the EEA Agreement’), and in particular Article 98 thereof,

Whereas:







(1)


Commission Implementing Regulation (EU) 2016/305 of 3 March 2016 amending Regulation (EU) No 37/2010 as regards the substance ‘gentamicin’ (1) is to be incorporated into the EEA Agreement.












(2)


Commission Implementing Regulation (EU) 2016/312 of 4 March 2016 correcting Regulation (EU) No 37/2010 as regards the substance ‘tylvalosin’ (2) is to be incorporated into the EEA Agreement.












(3)


Annex II to the EEA Agreement should therefore be amended accordingly,





HAS ADOPTED THIS DECISION:



Article 1
The following indents are added in point 13 (Commission Regulation (EU) No 37/2010) of Chapter XIII of Annex II to the EEA Agreement:






‘—



32016 R 0305: Commission Implementing Regulation (EU) 2016/305 of 3 March 2016 (OJ L 58, 4.3.2016, p. 35),










—



32016 R 0312: Commission Implementing Regulation (EU) 2016/312 of 4 March 2016 (OJ L 60, 5.3.2016, p. 3).’






Article 2
The texts of Implementing Regulations (EU) 2016/305 and (EU) 2016/312 in the Icelandic and Norwegian languages, to be published in the EEA Supplement to the Official Journal of the European Union, shall be authentic.


Article 3
This Decision shall enter into force on 9 July 2016, provided that all the notifications under Article 103(1) of the EEA Agreement have been made (*1).


Article 4
This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.




Done at Brussels, 8 July 2016.


For the EEA Joint Committee


The President

Bergdís ELLERTSDÓTTIR
            





(1)  
            OJ L 58, 4.3.2016, p. 35.

(2)  
            OJ L 60, 5.3.2016, p. 3.

(*1)  No constitutional requirements indicated.
Decision of the EEA Joint Committee No 152/2016 of 8 July 2016 amending Annex IX (Financial services) to the EEA Agreement [2018/374]
Date: 2016-07-08
Institutions: EEA Joint Committee
Subjects: European Economic Area, accounting, consumer information, dissemination of information, international standard, investment, revision of an agreement, securities, standardised accounting system, third country




L_2018073EN.01002701.xml










15.3.2018   


EN


Official Journal of the European Union


L 73/27








            DECISION OF THE EEA JOINT COMMITTEE
         

            No 152/2016
of 8 July 2016
         
amending Annex IX (Financial services) to the EEA Agreement [2018/374]


THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area (‘the EEA Agreement’), and in particular Article 98 thereof,

Whereas:







(1)


Commission Delegated Regulation (EU) 2015/1605 of 12 June 2015 amending Regulation (EC) No 1569/2007 establishing a mechanism for the determination of equivalence of accounting standards applied by third country issuers of securities pursuant to Directives 2003/71/EC and 2004/109/EC of the European Parliament and of the Council (1) is to be incorporated into the EEA Agreement.












(2)


Annex IX to the EEA Agreement should therefore be amended accordingly,





HAS ADOPTED THIS DECISION:



Article 1
The following indent is added in point 29e (Commission Regulation (EC) No 1569/2007) of Annex IX to the EEA Agreement:






‘—



32015 R 1605: Commission Delegated Regulation (EU) 2015/1605 of 12 June 2015 (OJ L 249, 25.9.2015, p. 3).’






Article 2
The text of Delegated Regulation (EU) 2015/1605 in the Icelandic and Norwegian languages, to be published in the EEA Supplement to the Official Journal of the European Union, shall be authentic.


Article 3
This Decision shall enter into force on 9 July 2016, provided that all the notifications under Article 103(1) of the EEA Agreement have been made (*1).


Article 4
This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.




Done at Brussels, 8 July 2016.


For the EEA Joint Committee


The President

Bergdís ELLERTSDÓTTIR
            





(1)  
            OJ L 249, 25.9.2015, p. 3.

(*1)  No constitutional requirements indicated.
Decision of the EEA Joint Committee No 141/2016 of 8 July 2016 amending Annex II (Technical regulations, standards, testing and certification) to the EEA Agreement [2018/363]
Date: 2016-07-08
Institutions: EEA Joint Committee
Subjects: European Economic Area, consumer protection, food additive, food safety, foodstuff, labelling, market approval, organic acid, public health, revision of an agreement




L_2018073EN.01001201.xml










15.3.2018   


EN


Official Journal of the European Union


L 73/12








            DECISION OF THE EEA JOINT COMMITTEE
         

            No 141/2016
of 8 July 2016
         
amending Annex II (Technical regulations, standards, testing and certification) to the EEA Agreement [2018/363]


THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area (‘the EEA Agreement’), and in particular Article 98 thereof,

Whereas:







(1)


Commission Regulation (EU) 2016/683 of 2 May 2016 amending Annex II to Regulation (EC) No 1333/2008 of the European Parliament and of the Council as regards the use of propionic acid — propionates (E 280-283) in tortillas (1) is to be incorporated into the EEA Agreement.












(2)


This Decision concerns legislation regarding foodstuffs. Legislation regarding foodstuffs shall not apply to Liechtenstein as long as the application of the Agreement between the European Community and the Swiss Confederation on trade in agricultural products is extended to Liechtenstein, as specified in the introduction to Chapter XII of Annex II to the EEA Agreement. This Decision is therefore not to apply to Liechtenstein.












(3)


Annex II to the EEA Agreement should therefore be amended accordingly,





HAS ADOPTED THIS DECISION:



Article 1
The following indent is added in point 54zzzzr (Regulation (EC) No 1333/2008 of the European Parliament and of the Council) of Chapter XII of Annex II to the EEA Agreement:






‘—



32016 R 0683: Commission Regulation (EU) 2016/683 of 2 May 2016 (OJ L 117, 3.5.2016, p. 28).’






Article 2
The text of Regulation (EU) 2016/683 in the Icelandic and Norwegian languages, to be published in the EEA Supplement to the Official Journal of the European Union, shall be authentic.


Article 3
This Decision shall enter into force on 9 July 2016, provided that all the notifications under Article 103(1) of the EEA Agreement have been made (*1).


Article 4
This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.




Done at Brussels, 8 July 2016.


For the EEA Joint Committee


The President

Bergdís ELLERTSDÓTTIR
            





(1)  
            OJ L 117, 3.5.2016, p. 28.

(*1)  No constitutional requirements indicated.
Decision of the EEA Joint Committee No 161/2016 of 8 July 2016 amending Protocol 31 to the EEA Agreement, on cooperation in specific fields outside the four freedoms [2018/382]
Date: 2016-07-08
Institutions: EEA Joint Committee
Subjects: EU action, European Economic Area, company law, financial year, general budget (EU), protocol to an agreement, revision of an agreement








L_2018073EN.01003501.xml










15.3.2018   


EN


Official Journal of the European Union


L 73/35








            DECISION OF THE EEA JOINT COMMITTEE
         

            No 161/2016
of 8 July 2016
         
amending Protocol 31 to the EEA Agreement, on cooperation in specific fields outside the four freedoms [2018/382]


THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area (‘the EEA Agreement’), and in particular Articles 86 and 98 thereof,

Whereas:







(1)


It is appropriate to extend the cooperation of the Contracting Parties to the EEA Agreement to include Union actions funded from the general budget of the European Union regarding company law.












(2)


Protocol 31 to the EEA Agreement should therefore be amended in order to allow for this extended cooperation to take place from 1 January 2016,





HAS ADOPTED THIS DECISION:



Article 1
The following paragraph is added in Article 7 of Protocol 31 to the EEA Agreement:







‘13.


The EFTA States shall, as from 1 January 2016, participate in the Union actions related to the following budget line, entered into the general budget of the European Union for the financial year 2016:






—



Budget line 33 02 03 01: “Company law”.’
                           











Article 2
This Decision shall enter into force on the day following the last notification under Article 103(1) of the EEA Agreement (1).
It shall apply from 1 January 2016.


Article 3
This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.




Done at Brussels, 8 July 2016.


For the EEA Joint Committee


The President

Bergdís ELLERTSDÓTTIR
            





(1)  No constitutional requirements indicated.
Commission Regulation (EU) 2016/1130 of 8 July 2016 establishing a prohibition of fishing for plaice in areas VIIh, VIIj and VIIk by vessels flying the flag of Belgium
Date: 2016-07-08
Institutions: European Commission
Subjects: Atlantic Ocean, Belgium, EU waters, catch by species, catch quota, fishing area, fishing rights, sea fish, sea fishing, ship's flag








L_2016188EN.01000901.xml










13.7.2016   


EN


Official Journal of the European Union


L 188/9








            COMMISSION REGULATION (EU) 2016/1130
of 8 July 2016
         
establishing a prohibition of fishing for plaice in areas VIIh, VIIj and VIIk by vessels flying the flag of Belgium


THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,


Having regard to Council Regulation (EC) No 1224/2009 of 20 November 2009 establishing a Community control system for ensuring compliance with the rules of the common fisheries policy (1), and in particular Article 36(2) thereof,

Whereas:







(1)


Council Regulation (EU) 2016/72 (2) lays down quotas for 2016.












(2)


According to the information received by the Commission, catches of the stock referred to in the Annex to this Regulation by vessels flying the flag of or registered in the Member State referred to therein have exhausted the quota allocated for 2016.












(3)


It is therefore necessary to prohibit fishing activities for that stock,





HAS ADOPTED THIS REGULATION:



Article 1

Quota exhaustion

The fishing quota allocated to the Member State referred to in the Annex to this Regulation for the stock referred to therein for 2016 shall be deemed to be exhausted from the date set out in that Annex.


Article 2

Prohibitions

Fishing activities for the stock referred to in the Annex to this Regulation by vessels flying the flag of or registered in the Member State referred to therein shall be prohibited from the date set out in that Annex. In particular it shall be prohibited to retain on board, relocate, tranship or land fish from that stock caught by those vessels after that date.


Article 3

Entry into force

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.




This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 8 July 2016.


For the Commission,


On behalf of the President,

João AGUIAR MACHADO
            

Director-General for Maritime Affairs and Fisheries






(1)  
            OJ L 343, 22.12.2009, p. 1.

(2)  Council Regulation (EU) 2016/72 of 22 January 2016 fixing for 2016 the fishing opportunities for certain fish stocks and groups of fish stocks, applicable in Union waters and, for Union fishing vessels, in certain non-Union waters, and amending Regulation (EU) 2015/104 (OJ L 22, 28.1.2016, p. 1).




ANNEX






No


10/TQ72




Member State


Belgium




Stock


PLE/7HJK.




Species


Plaice (Pleuronectes platessa)




Zone


VIIh, VIIj and VIIk




Closing date


9.6.2016
Decision of the EEA Joint Committee No 150/2016 of 8 July 2016 amending Annex II (Technical regulations, standards, testing and certification) to the EEA Agreement [2018/372]
Date: 2016-07-08
Institutions: EEA Joint Committee
Subjects: European Economic Area, chemical compound, consumer information, cosmetic product, health control, health risk, product safety, revision of an agreement




L_2018073EN.01002501.xml










15.3.2018   


EN


Official Journal of the European Union


L 73/25








            DECISION OF THE EEA JOINT COMMITTEE
         

            No 150/2016
of 8 July 2016
         
amending Annex II (Technical regulations, standards, testing and certification) to the EEA Agreement [2018/372]


THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area (‘the EEA Agreement’), and in particular Article 98 thereof,

Whereas:







(1)


Commission Regulation (EU) 2016/621 of 21 April 2016 amending Annex VI to Regulation (EC) No 1223/2009 of the European Parliament and of the Council on cosmetic products (1) is to be incorporated into the EEA Agreement.












(2)


Commission Regulation (EU) 2016/622 of 21 April 2016 amending Annex III to Regulation (EC) No 1223/2009 of the European Parliament and of the Council on cosmetic products (2) is to be incorporated into the EEA Agreement.












(3)


Annex II to the EEA Agreement should therefore be amended accordingly,





HAS ADOPTED THIS DECISION:



Article 1
The following indents are added in point 1a (Regulation (EC) No 1223/2009 of the European Parliament and of the Council) of Chapter XVI of Annex II to the EEA Agreement:






‘—



32016 R 0621: Commission Regulation (EU) 2016/621 of 21 April 2016 (OJ L 106, 22.4.2016, p. 4),










—



32016 R 0622: Commission Regulation (EU) 2016/622 of 21 April 2016 (OJ L 106, 22.4.2016, p. 7).’






Article 2
The texts of Regulations (EU) 2016/621 and (EU) 2016/622 in the Icelandic and Norwegian languages, to be published in the EEA Supplement to the Official Journal of the European Union, shall be authentic.


Article 3
This Decision shall enter into force on 9 July 2016, provided that all the notifications under Article 103(1) of the EEA Agreement have been made (*1).


Article 4
This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.




Done at Brussels, 8 July 2016.


For the EEA Joint Committee


The President

Bergdís ELLERTSDÓTTIR
            





(1)  
            OJ L 106, 22.4.2016, p. 4.

(2)  
            OJ L 106, 22.4.2016, p. 7.

(*1)  No constitutional requirements indicated.