CELEX: C2002/109/14
Language: en
Date: 2002-05-04 00:00:00
Title: Judgment of the Court (Fifth Chamber) 7 March 2002 in Case C-169/00: Commission of the European Communities v Republic of Finland (Failure by a Member State to fulfil its obligations — Sixth VAT Directive, Articles 2 and 28(3)(b) and point 2 of Annex F — Act of Accession of the Republic of Finland — Exemption for the services supplied by authors, artists and performers of works of art — Derogating provisions)

C 109/10                  EN                    Official Journal of the European Communities                                           4.5.2002
                  JUDGMENT OF THE COURT                                    2.    Orders the Republic of Finland to pay the costs.
                                                                           (1) OJ C 247 of 26.8.2000.
                            (Fifth Chamber)
                             7 March 2002
in Case C-169/00: Commission of the European Communi-                                        JUDGMENT OF THE COURT
                   ties v Republic of Finland (1)
                                                                                                      (Fifth Chamber)
(Failure by a Member State to fulfil its obligations — Sixth
                                                                                                    21 February 2002
VAT Directive, Articles 2 and 28(3)(b) and point 2 of
Annex F — Act of Accession of the Republic of Finland —
Exemption for the services supplied by authors, artists and                in Case C-215/00 (Reference for a preliminary ruling from
    performers of works of art — Derogating provisions)                    the Regeringsrätten): Arbetsmarknadsstyrelsen v Petra
                                                                                                        Rydergård (1)
                            (2002/C 109/14)                                (Social security — Unemployment benefit — Conditions
                                                                           governing the retention of entitlement to benefits for an
                                                                              unemployed person travelling to another Member State)
                     (Language of the case: Finnish)
                                                                                                      (2002/C 109/15)
(Provisional translation; the definitive translation will be published                         (Language of the case: Swedish)
                     in the European Court Reports)
                                                                           (Provisional translation; the definitive translation will be published
                                                                                               in the European Court Reports)
In Case C-169/00, Commission of the European Communities                   In Case C-215/00: Reference to the Court under Article 234
(Agents: E. Paasivirta and E. Traversa) v Republic of Finland              EC by the Regeringsrätten (Sweden) for a preliminary ruling in
(Agent: E. Bygglin): Application for a declaration that, by                the proceedings pending before that court between Arbetsmar-
maintaining in force legislation under which supplies of works             knadsstyrelsen and Petra Rydergård, on the interpretation of
of art by artists or their agents and imports of works of art              Article 69(1)(a) of Council Regulation (EEC) No 1408/71 of
bought directly from artists are exempted from value added                 14 June 1971 on the application of social security schemes to
tax, the Republic of Finland has failed to fulfil its obligations          employed persons, to self-employed persons and to members
under Article 2 of the Sixth Council Directive 77/388/EEC of               of their families moving within the Community, as amended
17 May 1977 on the harmonisation of the laws of the Member                 and updated by Council Regulation (EC) No 118/97 of
States relating to turnover taxes — Common system of value                 2 December 1996 (OJ 1997 L 28, p. 1), the Court (Fifth
added tax: uniform basis of assessment (OJ 1977 L 145, p. 1),              Chamber), composed of: P. Jann (Rapporteur), President of the
the Court (Fifth Chamber), composed of: P. Jann, President of              Chamber, S. von Bahr, D.A.O. Edward, A. La Pergola and
the Chamber, S. von Bahr (Rapporteur) and A. La Pergola,                   C.W.A. Timmermans, Judges; L.A. Geelhoed, Advocate Gen-
Judges; L.A. Geelhoed, Advocate General; R. Grass, Registrar,              eral; R. Grass, Registrar, has given a judgment on 21 February
has given a judgment on 7 March 2002, in which it:                         2002, in which it has ruled:
                                                                           1.    The question as to the conditions under which a person may be
1.    Declares that, by maintaining in force legislation exempting               regarded as having remained available to the employment
      from value added tax the sale of a work of art by the artist,              services of the competent State within the meaning of
      either directly or through an agent, and the importation of a              Article 69(1)(a) of Council Regulation (EEC) No 1408/71 of
      work of art by the owner-artist, the Republic of Finland has               14 June 1971 on the application of social security schemes to
      failed to fulfil its obligations under Article 2 of the Sixth              employed persons, to self-employed persons and to members of
      Council Directive 77/388/EEC of 17 May 1977 on the                         their families moving within the Community, as amended and
      harmonisation of the laws of the Member States relating to                 updated by Council Regulation (EC) No 118/97 of 2 December
      turnover taxes — Common system of value added tax: uniform                 1996, must be examined on the basis of the rules of national
      basis of assessment.                                                       law of that State.