CELEX: C1999/188/47
Language: en
Date: 1999-07-03 00:00:00
Title: Case C-151/99: Action brought on 23 April 1999 by the Commission of the European Communities against Ireland

3.7.1999                  EN                   Official Journal of the European Communities                                        C 188/21
3. If Question 2 is answered in the affirmative, is the free              Action brought on 23 April 1999 by the Commission of
     movement of capital under Article 73b(l) of the EC Treaty                     the European Communities against Ireland
     ancillary to the other freedoms under the EC Treaty (e.g.
     freedom of establishment and freedom to provide services),
     so that the acquisition of land in a State of which an EU                                      (Case C-151/99)
     citizen is not a national which cannot be based on other
     freedoms under the EC Treaty also cannot be carried out                                        (1999/C 188/47)
     in reliance on the free movement of capital?
                                                                          An action against Ireland was brought before the Court of
(1) OJ 1990 L 180, p. 26.                                                 Justice of the European Communities on 23 April 1999 by the
(2) OJ 1988 L 178, p. 5.                                                  Commission of the European Communities, represented by
                                                                          Frank Benyon, Legal Adviser, acting as agent, with an address
                                                                          for service in Luxembourg at the office of Carlos Gómez de la
                                                                          Cruz, member of the legal Service of the Commission, Centre
                                                                          Wagner, Kirchberg.
                                                                          The Applicant claims that the Court should:
                                                                          1) declare that by failing to notify the laws, regulations or
Reference for a preliminary ruling from the Svea Hovrätt,                     administrative provisions necessary to comply with
by order of that court of 26 March 1999, in the case of                       Council Directive 95/18/EC of 19 June 1995 concerning
the State against Stockholm Aktiebolag and Stockholm                          the licensing of railway undertakings (1), or by failing to
                     Lindöpark against the State                              adopt the measures necessary to comply with it, Ireland
                                                                              has failed to fulfil its obligations under that Directive;
                           (Case C-150/99)
                                                                          2) order Ireland to pay the costs.
                           (1999/C 188/46)
                                                                          Pleas in law and main arguments
Reference has been made to the Court of Justice of the
European Communities, by order of the Svea Hovrätt of
23 April 1999, for a preliminary ruling in the case of the                Article 189 of the EC Treaty, under which a directive shall be
State against Stockholm Aktiebolag and Stockholm Lindöpark                binding, as to the result to be achieved, upon each Member
against the State on the following questions:                             State, carries by implication an obligation on the Member
                                                                          States to observe the period for compliance laid down in the
1. Do Articles 13A(l)(m) and 13B(b) (1) of the Sixth VAT                  directive. That period expired on 27 June 1997 without Ireland
     Directive preclude national provisions providing for a               having enacted the provisions necessary to comply with the
     general exemption from VAT for the supply of sports                  directive referred to in the conclusions of the Commission.
     facilities, as laid down in the second paragraph of Article 2
     of Chapter 3 of the Mervärdesskattelagen (1994:200), in
     the version in force before 1 January 1997?                          (1) OJ L 143, 27.06.95, p. 70.
2. Does Article 13, in combination with Articles 2, 6 and 17
     of the Sixth VAT Directive, confer on individuals rights on
     which they can rely as against Member States before a
     national court?
3. In the event that the first two questions are answered in
     the affirmative:
                                                                          Action brought on 23 April 1999 by the Commission of
                                                                                   the European Communities against Ireland
     Does the implementation and application of the exemption
     provided for in the second paragraph of Article 2 of
     Chapter 3 of the Mervärdesskattelagen (1994:200) entail                                        (Case C-152/99)
     such a serious (clear) infringement of Community law that
     it can render a Member State liable in damages?
                                                                                                    (1999/C 188/48)
(1) Sixth Council Directive (77/388/EEC) of 17 May 1977 on the            An action against Ireland was brought before the Court of
    harmonisation of the laws of the Member States relating to            Justice of the European Communities on 23 April 1999 by the
    turnover taxes — Common system of value added tax: uniform            Commission of the European Communities, represented by
    basis of assessment (OJ 1977 L 145, p. 1).
                                                                          Frank Benyon, Legal Adviser, acting as agent, with an address
                                                                          for service in Luxembourg at the office of Carlos Gómez de la
                                                                          Cruz, member of the legal Service of the Commission, Centre
                                                                          Wagner, Kirchberg.