CELEX: C2002/003/05
Language: en
Date: 2002-01-05 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 25 October 2001 in Case C-398/98: Commission of the European Communities v Hellenic Republic (Failure by a Member State to fulfil its obligations — Article 30 of the EC Treaty (now, after amendment, Article 28 EC) — Obligation to maintain minimum stocks of petroleum products)

C 3/4                     EN                      Official Journal of the European Communities                                           5.1.2002
business use of a private car, the Kingdom of the Netherlands                Republic (Agents: P. Mylonopoulos and N. Dafniou) —
has failed to fulfil its obligations under the EC Treaty — the               application for a declaration that, by establishing and main-
Court (Fifth Chamber), composed of: S. von Bahr, President of                taining a system for stocks of petroleum products which
the Fourth Chamber, acting for the President of the Fifth                    directly links the facility to transfer the storage obligation to
Chamber, D.A.O. Edward, A. La Pergola (Rapporteur),                          refineries established in Greece to an obligation to obtain
M. Wathelet and C.W.A. Timmermans, Judges; C. Stix-Hackl,                    supplies of petroleum products from those refineries, and by
Advocate General; H.A. Rühl, Principal Administrator, for the                prohibiting service stations from obtaining supplies from
Registrar, has given a judgment on 8 November 2001, in                       refineries or from another Member State, the Hellenic Republic
which it:                                                                    has failed to fulfil its obligations under Article 30 of the EC
                                                                             Treaty (now, after amendment, Article 28 EC) — the Court
1.    Declares that by providing, in breach of Articles 17(2)(a) and         (Fifth Chamber), composed of: P. Jann, President of the
      18(1)(a) of Sixth Council Directive 77/388/EEC of 17 May               Chamber, D.A.O. Edward (Rapporteur), A. La Pergola, L. Sevón
      1977 on the harmonisation of the laws of the Member States             and M. Wathelet, Judges; D. Ruiz-Jarabo Colomer, Advocate
      relating to turnover taxes — Common system of value added              General; L. Hewlett, Administrator, for the Registrar, has given
      tax: uniform basis of assessment, in the version resulting from        a judgment on 25 October 2001, in which it rules:
      Council Directive 95/7/EC of 10 April 1995 amending
      Directive 77/388 and introducing new simplification measures           1.    By establishing and maintaining a system for the compulsory
      with regard to value added tax — scope of certain exemptions                 maintenance of emergency stocks of petroleum products which
      and practical arrangements for implementing them, that an                    directly links the facility for companies which market those
      employer who is a taxable person, for the purposes of value                  products to transfer their storage obligation to refineries
      added tax may deduct part of an allowance paid to an employee                established in Greece to an obligation to obtain their supplies
      for business use of a private car, the Kingdom of the Netherlands            of those products from those refineries, the Hellenic Republic
      has failed to fulfil its obligations under the EC Treaty;                    has failed to fulfil its obligations under Article 30 of the EC
                                                                                   Treaty (now, after amendment, Article 28 EC).
2.    Orders the Kingdom of the Netherlands to pay the costs;
                                                                             2.    The Hellenic Republic is ordered to pay the costs.
3.    Orders the United Kingdom of Great Britain and Northern
      Ireland to bear its own costs.
                                                                             (1) OJ C 397 of 19.12.1998.
(1) OJ C 340 of 7.11.1998.
                                                                                               JUDGMENT OF THE COURT
                  JUDGMENT OF THE COURT
                                                                                                       (Third Chamber)
                            (Fifth Chamber)
                                                                                                    of 13 November 2001
                         of 25 October 2001
                                                                             in Case C-59/99: Commission of the European Communi-
in Case C-398/98: Commission of the European Communi-                        ties v Manuel Pereira Roldão & Filhos Ld.a, Instituto
                    ties v Hellenic Republic (1)                             Superior Técnico and King, Taudevin & Gregson (Hold-
                                                                                                           ings) Ltd (1)
(Failure by a Member State to fulfil its obligations —
Article 30 of the EC Treaty (now, after amendment, Article                   (Arbitration clause — Reimbursement of advance payments
28 EC) — Obligation to maintain minimum stocks of                            made under a contract terminated by the Commission for
                         petroleum products)                                                           non-performance)
                              (2002/C 3/05)                                                               (2002/C 3/06)
                     (Language of the case: Greek)                                             (Language of the case: Portuguese)
(Provisional translation; the definitive translation will be published       (Provisional translation; the definitive translation will be published
                    in the European Court Reports)                                               in the European Court Reports)
In Case C-398/98: Commission of the European Communities                     In Case C-59/99: Commission of the European Communities
(Agents: D. Triantafyllou and O. Couvert-Castéra) v Hellenic                 (Agents: initially F. de Sousa Fialho and O. Couvert-Castéra,