CELEX: C1999/020/38
Language: en
Date: 1999-01-23 00:00:00
Title: Action brought on 30 November 1998 by the Commission of the European Communities against the Kingdom of Belgium (Case C-429/98)

23.1.1999             EN                  Official Journal of the European Communities                                    C 20/23
reimbursed (less turnover tax), regardless of which                  Pleas in law and main arguments adduced in support:
purchaser receives the reimbursement (taxpayer or end
user) and how many people there are in the chain of
purchasers. There is no need to adjust the provisional               The mandatory nature of the provisions of the third
turnover since it is the retailer who is taxed on the net            paragraph of Article 189 and of the first paragraph of
value of the coupons which the end user presents to                  Article 5 of the EC Treaty is such as to oblige Member
obtain a price reduction when purchasing the goods. Thus             States to adopt the measures necessary for the
the applicable law on turnover tax in the Federal Republic           implementation of directives within the time-limit
of Germany, and in particular Paragraphs 10(1) and 17(1)             prescribed therein, and to communicate those measures to
of the Law on Turnover Tax, as it is to be applied                   the Commission forthwith. The time-limit in question
pursuant to the German Government's binding                          expired on 21 November 1996 but the Kingdom of
administrative notice of 15 April 1998, infringes Article 11         Belgium has not adopted the necessary measures.
Part 1 1(a) and Article 11 Part C 1 of the Sixth Directive,
since those provisions of that Directive give expression to
the principle that turnover taxes are to be neutral in that          (1) OJ L 319, 12.12.1994, p. 14.
the end result should not be that a taxpayer who, because
he has to pay tax on a higher amount than he received for
his supply, ultimately bears part of the turnover tax.
(1) OJ L 145, 13.6.1977, p. 1.
(2) Judgment in Case C-317/94 [1996] ECR I-5368.
                                                                     Action brought on 30 November 1998 by the Commission
                                                                     of the European Communities against the Grand Duchy of
                                                                                               Luxembourg
                                                                                             (Case C-430/98)
                                                                                              (1999/C 20/39)
Action brought on 30 November 1998 by the Commission
of the European Communities against the Kingdom of                   An action against the Grand Duchy of Luxembourg was
                            Belgium                                  brought before the Court of Justice of the European
                       (Case C-429/98)                               Communities on 30 November 1998 by the Commission
                                                                     of the European Communities, represented by Pieter Jan
                        (1999/C 20/38)                               Kuijper, Legal Adviser, and Nicola Yerrell, a national civil
                                                                     servant on secondment to its Legal Service, acting as
                                                                     Agents, with an address for service in Luxembourg at the
                                                                     office of Carlos Gómez de la Cruz, Wagner Centre,
An action against the Kingdom of Belgium was brought                 Kirchberg.
before the Court of Justice of the European Communities
on 30 November 1998 by the Commission of the
European Communities, represented by Frank Benyon,                   The Commission of the European Communities claims
Legal Adviser, acting as Agent, with an address for service          that the Court should:
in Luxembourg at the Office of Carlos Gómez de la Cruz,
Wagner Centre, Kirchberg.
                                                                     (a) declare that, by failing to adopt and/or to
                                                                          communicate to the Commission the laws,
                                                                          regulations and administrative measures necessary in
The Commission of the European Communities claims                         order to comply with Council Directive 94/45/EC of
that the Court should:                                                    22 September 1994 on the establishment of a
                                                                          European Works Council or a procedure in
                                                                          Community-scale undertakings and Community-scale
                                                                          groups of undertakings for the purposes of informing
(1) declare that, by failing to adopt the laws, regulations
                                                                          and consulting employees (1), alternatively by failing
      and administrative measures necessary in order to
                                                                          to ensure the introduction by the social partners of
      comply with Council Directive 94/56/EC of
                                                                          the necessary measures by voluntary agreement, and
      21 November 1994 establishing the fundamental
                                                                          thus by failing to adopt and/or to communicate to
      principles governing the investigation of civil aviation
                                                                          the Commission the measures necessary in order to
      accidents and incidents (1), alternatively by failing to
                                                                          guarantee the results to be achieved under that
      communicate the measures taken in order to comply
                                                                          directive, the Grand Duchy of Luxembourg has failed
      therewith, the Kingdom of Belgium has failed to fulfil
                                                                          to fulfil its obligations under the EC Treaty; and
      its obligations under that directive;
                                                                     (b) order the Grand Duchy of Luxembourg to pay the
(2) order the Kingdom of Belgium to pay the costs.                        costs.