CELEX: C2004/047/39
Language: en
Date: 2004-02-21 00:00:00
Title: Case C-548/03: Action brought on 23 December 2003 by the European Parliament against the Council of the European Union

C 47/24               EN                         Official Journal of the European Union                                       21.2.2004
(c) In the alternative, breach of the AIT’s right to an effective        provisions on administrative measures in fiscal matters, such
      remedy guaranteed by Article 47 of the Charter of                  as cooperation between tax authorities enabling or facilitating
      Fundamental Rights of the European Union.                          the collection of tax, are not specifically covered by that
                                                                         provision. The directive and the regulation have therefore been
                                                                         adopted in breach of essential procedural requirements and of
                                                                         the EC Treaty.
                                                                         (1) OJ L 264, 15.10.2003, p. 23.
Action brought on 23 December 2003 by the European
  Parliament against the Council of the European Union
                        (Case C-548/03)
                         (2004/C 47/39)
                                                                         Action brought on 23 December 2003 by the European
                                                                            Parliament against the Council of the European Union
An action against the Council of the European Union was                                          (Case C-549/03)
brought before the Court of Justice of the European Communi-
ties on 23 December 2003 by the European Parliament,
represented by C. Pennera and A. Neergaard, acting as Agents,                                     (2004/C 47/40)
with an address for service in Luxembourg.
The European Parliament claims that the Court should:
                                                                         An action against the Council of the European Union was
                                                                         brought before the Court of Justice of the European Communi-
—     annul Council Directive 2003/93/EC amending Directive              ties on 23 December 2003 by the European Parliament,
      77/799/EEC concerning mutual assistance by the com-                represented by C. Pennera and A. Neergaard, acting as Agents,
      petent authorities of the Member States in the field of            with an address for service in Luxembourg.
      direct and indirect taxation (1);
—     maintain the effects of the annulled directive until the           The European Parliament claims that the Court should:
      European Parliament and the Council have adopted, on
      the appropriate legal basis, new legislation;
                                                                         —     annul Council Regulation No 1798/2003 of 7 October
                                                                               2003 on administrative cooperation in the field of value
—     order the defendant to pay the costs.
                                                                               added tax and repealing Regulation (EEC) No 218/92 (1);
                                                                         —     maintain the effects of the annulled regulation until the
                                                                               European Parliament and the Council have adopted, on
Pleas in law and main arguments
                                                                               the appropriate legal basis, new legislation;
Directive 2003/93/EC and Regulation (EC) No 1798/03 should               —     order the defendant to pay the costs.
be annulled because they should have been based on Article 95
EC and not on Article 93 EC. The difference in legal basis is not
merely formal, but directly affects the European Parliament’s
prerogatives. Indeed, according to Article 93 EC the Council
acts unanimously after merely consulting the Parliament,                 Pleas in law and main arguments
whereas, under Article 95 EC, the co-decision procedure
applies.
                                                                         The pleas in law and main arguments relied upon are identical
                                                                         to those in Case C-548/03.
According to the field of application determined by the Treaty,
for provisions which have as their object improvement of the
conditions for the establishment and functioning of the                  (1) OJ L 264, 15.10.2003, p. 1.
internal market, the general rule is Article 95 EC. Article 93
EC provides otherwise in relation to indirect taxation, in
derogation, as lex specialis, from Article 95 EC. The ancillary