CELEX: C1998/209/41
Language: en
Date: 1998-07-04 00:00:00
Title: Appeal brought on 17 April 1998 by the Economic and Social Committee against the judgment delivered on 17 February 1998 by the Third Chamber of the Court of First Instance of the European Communities in Case T-183/96 between E and the Economic and Social Committee (Case C-150/98 P)

4.7.98              EN                   Official Journal of the European Communities                                   C 209/21
Granollers A.I.E. (Rec. 08/3276/96 and 08/3277/96),                 E and the Economic and Social Committee was brought
(C-131/98) Alfonso Crespo Recasens (Rec. 08/1826/96),               before the Court of Justice of the European Communities
(C-132/98) JesuÂs Corral García (Rec. 08/11628/95),                 on 17 April 1998 by the Economic and Social Committee,
(C-133/98) Atlansport, S.L. (Rec. 2.181/96), (C-134/98)             represented by MoiseÂs Bermejo Garde, acting as Agent,
Golden Meetings, S.A. (Rec. 08/2328/97) (C-135/98)                  with an address for service in Luxembourg at the office of
Algavame, S.A. (Rec. 08/2249/97), (C-136/98) Tarragona              Carlos GomeÂz de la Cruz, Commission of the European
161. S.A. (Rec. 08/994/97), (C-137/98) Gesba, S.A. (Rec.            Communities, Wagner Centre.
08/940/97), (C-138/98) Estació de Servei El Trevol S.L.
(Rec. 08/805/97), (C-139/98) Viladases, S.L. (Rec. 08/              The appellant claims that the Court should:
12845/96), (C-140/98) Francisca Quesada Cobo (Rec. 08/
7575/94), (C-141/98) Niteo, S.L. (Rec. 25/1110/96),                 Ð    set aside the judgment delivered by the Court of First
(C-142/98) Inmobiliaria Vilassarenca, S.A. (Rec. 08/2365/                Instance on 17 February 1998 in Case T-183/96 (1),
97), (C-143/98) Covives CB (Rec. 43/530/96), (C-144/98)
Cable I Televisión de Catalunya, S.A. (Rec. 10.349/96),             Ð    itself definitively determine the dispute by:
(C-145/98) Inmobiliaria Moragas, S.A. (Rec. 10.348/96),
(C-146/98) Comunidad de propietarios del Complejo                        Ð upholding the submissions advanced by the
Urbanístico de las Calles Estudiantes, Brosa y Casas i                        Economic and Social Committee in the
Amigo de Barcelona (Rec. 15.158/94), of 30 January 1998                       proceedings at first instance contending that E's
in the cases of (C-121/98) Sanyo Energy Spain Corporate,                      application should be dismissed in its entirety,
S.A. (Rec. 08/762/97), (C-122/98) Golf de Viladecans,
S.A. (Rec. ac. 08/3301/97 and 08/3302/97), (C-123/98)                    Ð ordering the parties to bear their own costs.
Savigi    89,    S.A.    (Rec.     08/665/97),     (C-124/98)
Explotaciones la Sota, S.L. (Rec. 08/960/97) and (C-147/            Pleas in law and main arguments adduced in support:
98) Bungy Fun Germany, GBDR (Rec. 43/1047/95), and
of 25 February 1998 in the cases of (C-116/98) Gran Vía             Erroneous assessment of the legal nature of the facts and
Zaragoza, S.A. (Rec. ac. 08/10942/96 and 08/11959/96),              misinterpretation of Articles 12 and 21 of the Staff
(C-118/98) Gran Vía Zaragoza, S.A. (Rec. ac. 08/10944/              Regulations of officials of the European Communities: in
96 and 08/11961/96) and (C-119/98) Gran Vía Zaragoza,               the Economic and Social Committee's view, the words
S.A. (Rec. ac. 08/10943 y 08/11960) v. Administración               used by E, and the tone in which they were expressed, as
Estatal de la Agencia Tributaria, on the following                  sanctioned in the contested decision, cannot be
question:                                                           characterised in law as merely discourteous Ð as they
                                                                    were by the Court of First Instance Ð but must be
With respect to the VAT paid by a taxable person liable             regarded as an extremely serious act amounting to a
thereto before he starts regularly carrying out taxable             failure to respect the law applicable to the public service.
transactions, may the terms in which the right to deduct
VAT is defined in Article 17 of the Sixth Council Directive         Failure to state the grounds of the judgment and
77/388/EEC of 17 May 1977 be interpreted as meaning                 misinterpretation of Articles 86 and 87 of the Staff
that the exercise of that right may be made conditional,            Regulations of officials: the finding by the Court of First
with a view to avoiding fraud, upon the fulfilment of               Instance that the disciplinary measure was manifestly
certain requirements such as the submission of an express           disproportionate was based solely on the actual conduct
request before the tax concerned becomes due and                    specifically complained of, and failed to take account of
commencement of taxable transactions on a regular basis             the other circumstances of the case, that is to say, it failed
within a specified time-limit reckoned from the date of             to attach any weight in the proceedings to the other
that request, the penalty for infringement of those                 circumstances prevailing.
requirements being forfeiture of the right to deduct or, at
least, deferment of its availability until the time at which        Incorrect application of the principle of proportionality
taxable transactions begin to be carried out on a regular           and misinterpretation of Articles 12 and 21 of the Staff
basis?                                                              Regulations of officials.
                                                                    (1) OJ C 94, 28.3.1998, p. 22.
Appeal brought on 17 April 1998 by the Economic and
Social Committee against the judgment delivered on
17 February 1998 by the Third Chamber of the Court of               Appeal brought on 17 April 1998 by Pharos SA against
First Instance of the European Communities in Case                  the judgment delivered on 17 February 1998 by the Third
T-183/96 between E and the Economic and Social                      Chamber of the Court of First Instance of the European
                         Committee                                  Communities in Case T-105/96 between Pharos SA and
                     (Case C-150/98 P)                                       Commission of the European Communities
                                                                                           (Case C-151/98 P)
                       (98/C 209/41)
                                                                                             (98/C 209/42)
An appeal against the judgment delivered on 17 February
1998 by the Third Chamber of the Court of First Instance            An appeal against the judgment delivered on 17 February
of the European Communities in Case T-183/96 between                1998 by the Third Chamber of the Court of First Instance