CELEX: C2001/212/03
Language: en
Date: 2001-07-28 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 14 June 2001 in Case C-345/99: Commission of the European Communities v French Republic (Failure by a Member State to fulfil its obligations — Article 17(2) and (6) of the Sixth VAT Directive — Deductibility of tax on the acquisition of vehicles used to carry out taxable transactions — Limitation to vehicles used exclusively for driving instruction)

C 212/2                   EN                        Official Journal of the European Communities                                          28.7.2001
1.    Articles 2(c) and (d), final indent, and 3 of the Second Council         (Agents: K. Rispal-Bellanger and S. Seam, and, subsequently,
      Directive (88/357/EEC) of 22 June 1988 on the coordination               J.-F. Dobelle and S. Seam), supported by United Kingdom of
      of laws, regulations and administrative provisions relating to           Great Britain and Northern Ireland (Agent: G. Amodeo, assisted
      direct insurance other than life assurance and laying down               by G. Barling QC) — application for a declaration that, by
      provisions to facilitate the effective exercise of freedom to provide    applying to vehicles used by taxable persons carrying on the
      services and amending Directive 73/239/EEC permit a Member               activity of driving instructors the condition that, in order for
      State to levy insurance tax on a legal person established in             such persons to be able to exercise their right to deduct the
      another Member State in respect of premiums which that legal             value added tax charged on the initial acquisition of those
      person has paid to an insurer, also established in other Member          vehicles, they must be used exclusively for that activity, the
      State, to cover the business risks of its subsidiary or sub-             French Republic has failed to fulfil its obligations under
      subsidiary established in the Member State making the levy. It           Article 17(2) of the Sixth Council Directive 77/388/EEC of
      makes no difference if the legal person which paid the premiums          17 May 1977 on the harmonisation of the laws of the Member
      and the legal person whose business risks are covered are two            States relating to turnover taxes — Common system of value
      companies in the same group linked by a relationship other               added tax: uniform basis of assessment (OJ 1977 L 145, p. 1),
      than that of parent and subsidiary company.                              in the version resulting from Council Directive 95/7/EC of
                                                                               10 April 1995 amending Directive 77/388 and introducing
2.    In interpreting ‘policy-holder’ or ‘Member State in which the            new simplification measures with regard to value added tax —
      risk is situated’ for the purposes of Article 2(d), final indent, of     scope of certain exemptions and practical arrangements for
      Directive 88/357, the way in which the premium relating to               implementing them (OJ 1995 L 102, p. 18) — the Court (Fifth
      the risk insured is invoiced or paid within a group of companies         Chamber), composed of: A. La Pergola, President of the
      is immaterial.                                                           Chamber, D.A.O. Edward, P. Jann, S. von Bahr (Rapporteur)
                                                                               and C.W.A. Timmermans, Judges; L.A. Geelhoed, Advocate
                                                                               General; R. Grass, Registrar, has given a judgment on 14 June
                                                                               2001, in which it:
(1) OJ C 204 of 17.7.1999.
                                                                               1.    Dismisses the application;
                                                                               2.    Orders the Commission of the European Communities to pay
                                                                                     the costs;
                                                                               3.    Orders the United Kingdom of Great Britain and Northern
                                                                                     Ireland to bear its own costs.
                                                                               (1) OJ C 333 of 20.11.1999.
                   JUDGMENT OF THE COURT
                            (Fifth Chamber)
                            of 14 June 2001                                                     JUDGMENT OF THE COURT
in Case C-345/99: Commission of the European Communi-                                                    (Third Chamber)
                       ties v French Republic (1)
                                                                                                          of 14 June 2001
(Failure by a Member State to fulfil its obligations —                         in Case C-473/99: Commission of the European Communi-
Article 17(2) and (6) of the Sixth VAT Directive —                                               ties v Republic of Austria (1)
Deductibility of tax on the acquisition of vehicles used to
carry out taxable transactions — Limitation to vehicles used                   (Failure by a Member State to fulfil its obligations —
                 exclusively for driving instruction)
                                                                               Directive 95/30/EC — Protection of workers from risks
                                                                               related to exposure to biological agents at work — Failure to
                            (2001/C 212/03)                                                implement within the prescribed period)
                                                                                                          (2001/C 212/04)
                      (Language of the case: French)
                                                                                                  (Language of the case: German)
(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-345/99: Commission of the European Communities                       In Case C-473/99: Commission of the European Communities
(Agents: E. Traversa and H. Michard) v French Republic                         (Agent: W. Bogensberger) v Republic of Austria (Agent: