CELEX: C1999/048/31
Language: en
Date: 1999-02-20 00:00:00
Title: Action brought on 21 December 1998 (lodged on 18 December 1998) by the Commission of the European Communities against the Hellenic Republic (Case C-470/98)

20.2.1999            EN                  Official Journal of the European Communities                                    C 48/19
     proceedings because of the emergence of new                    Ð order the Republic of Austria to pay the costs.
     circumstances, according to which an internal
     Commission decision changing the criteria for the
     classification of officials must be regarded as a              Pleas in law and main arguments adduced in support
     supervening event.
Ð Infringement of Article 176 of the EC Treaty, under               Article 12(1) of the directive provides that the Member
     which the Commission should have taken all the steps           States are to bring into force the laws, regulations and
     necessary to comply with the judgment of the CFI in            administrative provisions necessary to comply with the
     Alexopolou (1).                                                directive not later than 21 November 1996.
Ð Breach of the fundamental principle of equal treatment            The Republic of Austria has not adopted the necessary
     embodied in Article 5(3) of the Staff Regulations and          measures within that deadline.
     upheld in the case-law of the ECJ and CFI.
                                                                    (1) OJ L 319, 12.12.1994, p. 14.
Ð Infringement of Community law: the order is not
     consistent with the duty of assistance and protection
     laid down in Article 24 of the Staff Regulations.
Ð The contested order of the CFI contains a defective
     statement of reasons, in that it does not sufficiently         Action brought on 21 December 1998 (lodged on
     explain why the internal Commission decision of                18 December 1998) by the Commission of the European
     7 February 1996 cannot be regarded as a supervening                     Communities against the Hellenic Republic
     event.
                                                                                           (Case C-470/98)
( ) Case T-17/95 ECR-SC [1995] II-683.
 1
                                                                                            (1999/C 48/31)
                                                                    An action against the Hellenic Republic was brought
                                                                    before the Court of Justice of the European Communities
                                                                    on 21 December 1998 by the Commission of the European
Action brought on 16 December 1998 by the Commission                Communities, represented by Maria Kondou-Durande, of
of the European Communities against the Republic of                 its Legal Service, with an address for service in
                            Austria                                 Luxembourg at the Office of Carlos Gómez de la Cruz, of
                                                                    its Legal Service, Wagner Centre.
                       (Case C-461/98)
                        (1999/C 48/30)
                                                                    The Commission claims that the Court should:
An action against the Republic of Austria was brought
before the Court of Justice of the European Communities             Ð declare that, by failing, except as regards fresh meat
on 16 December 1998 by the Commission of the                             and poultrymeat, to take the necessary measures to
European Communities, represented by Frank Benyon,                       ensure that the costs of the veterinary and
Legal Adviser, and Karin Schreyer, a national civil servant              administrative checks in respect of products of
on secondment to the Commission's Legal Service, with an                 agricultural origin from third countries, required
address for service in Luxembourg at the Office of Carlos                under Articles 3(ii) and 4 of Council Directive
Gómez de la Cruz, C 254, Wagner Centre, Kirchberg.                       90/675/EEC (1), are met by the consignor, the
                                                                         consignee or their agent, without reimbursement by
                                                                         the State, the Hellenic Republic has failed to fulfil its
The applicant claims that the Court should:                              obligations under the Treaty and that directive;
Ð declare that, by failing to adopt the laws, regulations
                                                                    Ð order the Hellenic Republic to pay the costs.
     and administrative measures necessary in order
     to comply with Council Directive 94/56/EC of
     21 November 1994 esetablishing the fundamental
     principles governing the investigation of civil aviation       Pleas in law and main arguments adduced in support
     accidents and incidents (1), alternatively by failing to
     communicate those measures to the Commission, the
     Republic of Austria has failed to fulfil its obligations       Under Article 189 of the EC Treaty directives are binding
     under that directive;                                          upon the Member States as to the result to be achieved.
 ---pagebreak--- C 48/20               EN                Official Journal of the European Communities                                 20.2.1999
While the Greek authorities have transposed Directive              withholding tax which is levied at source from the party
90/675/EEC into national law, they have not adopted the            making the income payments. However, the Belgian State
measures needed in order for Articles 3 and 4 of that              has waived the withholding tax on the interest payable on
directive to be capable of being applied since they have           the loan in the present case. According to the Belgian
not yet laid down at national level the fees for the               State, it is necessary to exclude Belgian residents from the
veterinary and administrative checks, such fees being              issue, in order to prevent such persons from evading tax
necessary for the application of those provisions.                 by not declaring the interest received.
(1) OJ L 373, 31.12.1990, p. 1.                                    The fiscal reasons advanced cannot justify the restriction
                                                                   in question.
Action brought on 21 December 1998 by the Commission
of the European Communities against the Kingdom of                 Action brought on 30 December 1998 by the Commission
                           Belgium                                 of the European Communities against the French Republic
                       (Case C-478/98)                                                    (Case C-481/98)
                        (1999/C 48/32)                                                     (1999/C 48/33)
An action against the Kingdom of Belgium was brought               An action against the French Republic was brought before
before the Court of Justice of the European Communities            the Court of Justice of the European Communities on
on 21 December 1998 by the Commission of the                       30 December 1998 by the Commission of the European
European Communities, represented by HeÂleÁne Michard              Communities, represented by Enrico Traversa, acting as
and Bernard Mongin, of its Legal Service, acting as                Agent, assisted by Nicole Coutrelis, of the Paris Bar, with
Agents, with an address for service in Luxembourg at the           an address for service in Luxembourg at the Chambers of
Office of Carlos Gómez de la Cruz, Wagner Centre,                  Carlos Gómez de la Cruz, Wagner Centre, Kirchberg.
Kirchberg.
                                                                   The Commission claims that the Court should:
The Commission of the European Communities claims
that the Court should:
                                                                   Ð declare that by introducing and maintaining in force
                                                                       rules on value added tax whereby medicaments
Ð declare that, by prohibiting the acquisition by persons              reimbursable by the social security are taxed at the
    resident in Belgium of certificates relating to a loan             rate of 2,1 %, whereas other medicaments are taxed at
    issued abroad, the Kingdom of Belgium has failed to                the reduced rate of 5,5 %, the French Republic has
    fulfil its obligations under Article 73(b) of the EC               failed to fulfil its obligations under Article 12
    Treaty;                                                            of Council Directive 77/388/EEC (Sixth VAT
                                                                       Directive) (1);
Ð order the Kingdom of Belgium to pay the costs.
                                                                   Ð order the French Republic to pay the costs.
Pleas in law and main arguments adduced in support
                                                                   Pleas in law and main arguments adduced in support
Pursuant to a Royal Decree of 14 October 1994, the
                                                                   Under the third subparagraph of Article 12(3)(a) of
Kingdom of Belgium has issued a loan of DEM 1 000
                                                                   Council Directive 77/388/EEC, as amended by Council
million underwritten by an international syndicate of
                                                                   Directive 92/77/EEC of 19 October 1992 supplementing
banks and financial institutions led by the Dresdner Bank
                                                                   the common system of value added tax and amending
and the Schweizerische Bankverein.
                                                                   Directive 77/388/EEC (approximation of VAT rates) (OJ
                                                                   L 316, 31.10.1992, p. 1) and Council Directive
The conditions governing the loan issue expressly exclude          92/111/EEC of 14 December 1992 amending Directive
applications to subscribe thereto made by persons resident         77/388/EEC and introducing simplification measures with
in Belgium. That condition constitutes a restriction on the        regard to value added tax (OJ L 384, 30.12.1992, p. 47),
free movement of capital which is incompatible with                a reduced rate of the tax may not be lower than 5 % and
Article 73(b) of the EC Treaty.                                    applicable only to supplies of goods referred to in
                                                                   Annex H, which refers, inter alia, to medicaments.
                                                                   However, under Article 28(2)(a) of the directive, reduced
According to the Belgian authorities, the restriction in           rates of tax below the minimum level thus fixed which
question is necessary for fiscal reasons. Income derived           were applicable on 1 January 1991 and comply with
from movable assets of Belgian origin is subject to                Community law may be retained.