CELEX: C1998/258/07
Language: en
Date: 1998-08-15 00:00:00
Title: JUDGMENT OF THE COURT (Sixth Chamber) of 11 June 1998 in Case C-283/95 (reference for a preliminary ruling from the Finanzgericht Baden-Württemberg, Freiburg): Karlheinz Fischer v Finanzamt Donaueschingen (Tax provisions - Sixth VAT Directive - Application to the organisation of unlawful games of chance - Determination of the taxable amount)

C 258/4               EN                  Official Journal of the European Communities                                      15.8.98
Durande) v Hellenic Republic (Agents: Panagiotis                                   JUDGMENT OF THE COURT
Mylonopoulos and Evi Skandalou) Ð application for a
declaration that, by failing to establish programmes                                        (Sixth Chamber)
including quality objectives and setting deadlines for their
implementation in order to reduce the pollution of Lake                                     of 11 June 1998
Vegorrítis and the Soulos River (in Case C-232/95) and of
the Gulf of Pagasaí (in Case C-233/95) by the dangerous              in Case C-283/95 (reference for a preliminary ruling from
substances within List II of Council Directive 76/464/EEC            the     Finanzgericht     Baden-Württemberg,         Freiburg):
of 4 May 1976 on pollution caused by certain dangerous                    Karlheinz Fischer v Finanzamt Donaueschingen (1)
substances discharged into the aquatic environment of the
                                                                     (Tax provisions Ð Sixth VAT Directive Ð Application to
Community (OJ L 129 of 18.5.1976, p. 23), and by
                                                                     the organisation of unlawful games of chance Ð
failing to make discharges into Lake Vegorrítis and the
                                                                                Determination of the taxable amount)
Soulos River (in Case C-232/95) and of the Gulf of
Pagasaí (in Case C-233/95), which are liable to contain
                                                                                             (98/C 258/07)
substances within List II, conditional on the grant of prior
authorisation laying down emission standards, the
Hellenic Republic has failed to fulfil its obligations under
the EC Treaty and Directive 76/464/EEC, in particular
Articles 2 (in Case C-232/95) and 7 (in Cases C-232/95                             (Language of the case: German)
and C-233/95) thereof Ð the Court (Sixth Chamber),
composed of: R. Schintgen, President of the Second
Chamber, acting for the President of the Sixth Chamber,
G. F. Mancini and G. Hirsch (Rapporteur), Judges; G.
Tesauro, Advocate General; L. Hewlett, Administrator, for              (Provisional translation; the definitive translation will be
the Registrar, has given a judgment on 11 June 1998, in                       published in the European Court Reports)
which it:
                                                                     In Case C-283/95: reference to the Court under Article 177
                                                                     of the EC Treaty by the Finanzgericht Baden-
                                                                     Württemberg, Freiburg (Germany) for a preliminary ruling
1. Declares that, by failing to establish programmes                 in the proceedings pending before that court between
     including quality objectives and setting deadlines for          Karlheinz Fischer and Finanzamt Donaueschingen Ð on
     their implementation in order to reduce the pollution           the interpretation of the Sixth Council Directive 77/388/
     of the waters of Lake Vegorrítis and its tributary, the         EEC of 17 May 1977 on the harmonisation of the laws of
     Soulos River, and of the waters of the Gulf of Pagasaí,         the Member States relating to turnover taxes Ð Common
     by the dangerous substances within List II of Council           system of value added tax: uniform basis of assessment
     Directive 76/464/EEC of 4 May 1976 on pollution                 (OJ L 145 of 13.6.1977, p. 1) Ð the Court (Sixth
     caused by certain dangerous substances discharged               Chamber), composed of: H. Ragnemalm, President of the
     into the aquatic environment of the Community, the              Chamber, G. F. Mancini (Rapporteur), P. J. G. Kapteyn,
     Hellenic Republic has failed to fulfil its obligations          J. L. Murray and G. Hirsch, Judges; F. G. Jacobs,
     under that directive, in particular Article 7 thereof;          Advocate General; L. Hewlett, Administrator, for the
                                                                     Registrar, has given a judgment on 11 June 1998, in which
                                                                     it has ruled:
2. Dismisses the remainder of the application;                       The unlawful operation of a game of chance, in the event
                                                                     roulette, falls within the scope of the Sixth Council
                                                                     Directive 77/388/EEC of 17 May 1977 on the
                                                                     harmonisation of the laws of the Member States relating
                                                                     to turnover taxes Ð Common system of value added tax:
                                                                     uniform basis of assessment. Article 13(B)(f) of that
3. Orders the Hellenic Republic to pay the costs.                    directive must be interpreted as meaning that a Member
                                                                     State may not impose value added tax on that activity
                                                                     when the corresponding activity carried on by a licensed
                                                                     public casino is exempted.
(1) OJ C 248 of 23.9.1995.
                                                                     (1) OJ C 268 of 14.10.1995.