CELEX: C1997/252/18
Language: en
Date: 1997-08-16 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 26 June 1997 in Joined Cases C-370/95, C-371/95 and C-372/95 (references for a preliminary ruling from the Audiencia Nacional): Careda SA, Federación Nacional de Operadores de Máquinas Recreativas y de Azar (Femara), Asociación Española de Empresarios de Máquinas Recreativas (Facomare) v. Administración General del Estado (Tax on the use of gaming machines - Turnover tax - Passing on to consumers)

No C 252/10            EN                  Official Journal of the European Communities                                     16 . 8 . 97
               JUDGMENT OF THE COURT                                       exhibits the essential characteristics of VAT. That will
                        (Fifth Chamber)                                    he the case if it is generally applicable, if it is
                                                                           proportional to the price of the services, if it is
                        of 26 June 1997                                    charged at each stage of the production and
                                                                           distribution process and if it is imposed on the added
in Joined Cases C-370/95 , C-371/95 and C-372/95                           value of the services.
(references for a preliminary ruling from the Audiencia
Nacional ): Careda SA, Federación Nacional de Operado­
res de Máquinas Recreativas y de Azar (Femara), Asocia­               (') OJNoC 16,20 . 1 . 1996 .
ción Española de Empresarios de Máquinas Recreativas
     (Facomare ) v. Administración General del Estado (')
(Tax on the use of gaming machines — Turnover tax —
                   Passing on to consumers)
                         ( 971C 252/ 18 )
                                                                                     JUDGMENT OF THE COURT
                                                                                              (Fifth Chamber)
                (Language of the case: Spanish)
                                                                                             of 26 June 1997
                                                                            in Case C-329/96: Commission of the European
  (Provisional translation; the definitive translation will be                     Communities v. Hellenic Republic (')
          published in the European Court Reports)
                                                                      (Failure to fulfil obligations — Failure to transpose
                                                                                          Directive 92/43/EEC)
In Joined Cases C-370/95, C-371 /95 and C-372/95 :
references to the Court under Article 1 77 of the EC Treaty                                    ( 97/C 252/19 )
from the Audiencia Nacional ( Spain ) for a preliminary
ruling in the proceedings pending before that court                                   (Language of the case: Greek)
between Careda SA ( C-370/95 ), Federation Nacional de
Operadores de Máquinas Recreativas y de Azar (Femara )
( C-371 /95 ), Asociacion Española de Empresarios de                    (Provisional translation; the definitive translation will be
Máquinas Recreativas ( Facomare ) ( C-372/95 ) and                              published in the European Court Reports)
Administration       General    des    Estado    —     on   the
interpretation of Article 33 of the Sixth Council Directive
77/388/EEC of 17 May 1977 on the harmonization of the                 In Case C-329/96 : Commission of the European
laws of the Member States relating to turnover taxes —                Communities (Agent: Maria Condou Durande ) v. Hellenic
Common system of value added tax: uniform basis of                    Republic (Agents: Evi Skandalou and Nana Daphniou ) —
assessment ( OJ No L 145 , 13 . 6 . 1977, p. 1 ) — the Court          application for a declaration that, by failing, within the
( Fifth Chamber) composed of: J. C. Moitinho de Almeida,              prescribed period, to adopt and/or notify to the
President of the Chamber, C. Gulmann, D. A. O. Edward,                Commission the laws, regulations and administrative
J.-P. Puissochet and M. Wathelet (Rapporteur), Judges,                provisions necessary to comply with Council Directive 92/
Advocate-General : P. Leger, Registrar: H. A. Rühl,                   43/EEC of 21 May 1992 on the conservation of natural
Principal Administrator, for the Registrar has given a                habitats and of wild fauna and flora ( OJ No L 206, 22 . 7.
judgment on 26 June 1997, in which it has ruled:                      1992, p. 7), the Hellenic Republic has failed to fulfil its
                                                                      obligations under the EC Treaty and that Directive — the
                                                                      Court ( Fifth Chamber), composed of: J. C. Moitinho de
1 . Article 33 of the Sixth Council Directive 77/388/EEC              Almeida, President of the Chamber, L. Sevón, C. Gulmann
     of 17 May 1977 on the harmonization of the laws of               ( Rapporteur), D. A. O. Edward and P. Jann, Judges; F. G.
     the Member States relating to turnover taxes —                   Jacobs, Advocate-General; R. Grass, Registrar, has given a
      Common system of value added tax: uniform basis of              judgment on 26 June 1997, in which it:
     assessment is to be interpreted as meaning that, in
     order for a tax to be characterized as a turnover tax, it
     is not necessary for the relevant national legislation           1 . declares that, by failing to adopt within the prescribed
     expressly to provide that it may be passed on to the                  period the laws, regulations and administrative
     consumer.                                                             provisions necessary to comply with Council Directive
                                                                           92/43/EEC of 21 May 1992 on the conservation of
                                                                           natural habitats and of wild fauna and flora, the
2 . Article 33 of the Sixth Directive 77/388/EEC is to be                  Hellenic Republic has failed to fulfil its obligations
     interpreted as meaning that, in order for a tax to be­                under Article 23 thereof;
     characterized as a turnover tax, it is not necessary for
     the passing on of the tax to the consumer to be
     recorded in an invoice or other document serving as              2 . orders the Hellenic Republic to pay the costs.
     invoice. For the purposes of the application of this
     provision, it is in any event for the national court to          O OJ No C 370, 7. 12 . 1996.
     establish whether the tax at issue is capable of being
     charged on the movement of goods and services in a
     manner comparable to VAT, by examining whether it