CELEX: C2001/028/13
Language: en
Date: 2001-01-27 00:00:00
Title: Judgment of the Court (First Chamber) of 14 November 2000 in Case C-142/99 (reference for a preliminary ruling from the Tribunal de Première Instance de Tournai): Floridienne SA, Berginvest SA v Belgian State (Sixth VAT Directive — Deduction of input tax — Undertaking subject to tax on only one part of its operations — Deductible proportion — Calculation — Holding company collecting share dividends and loan interest from its subsidiaries — Involvement in management of subsidiaries)

27.1.2001               EN                      Official Journal of the European Communities                                             C 28/7
D. Waelbroeck) APPEAL against the judgment of the Court of                 1.    Orders Hitesys SpA to repay to the Commission of the European
First Instance of the European Communities (Fourth Chamber)                      Communities the sum of EUR 132 500, together with default
of 25 March 1999 in Case T-76/98 Hamptaux v Commission                           interest calculated in accordance with the second subparagraph
[1999] ECR-SC I-A-59 and II-303, seeking to have that                            of Article 8(4) of the general conditions forming Annex II to
judgment set aside, the other party to the proceedings being                     Contract JOU2-CT93-0417 from 8 January 1994 until full
Claudine Hamptaux an official of the Commission of the                           payment of the debt;
European Communities, residing in Brussels (Belgium), rep-
resented by L. Vogel, of the Brussels Bar, with an address for             2.    Orders Hitesys SpA to pay the costs.
service in Luxembourg at the Chambers of C. Kremer, 6 Rue
Heinrich Heine — the Court (Fifth Chamber), composed of:
A. La Pergola, President of the Chamber, M. Wathelet (Rappor-              (1) OJ C 6 of 8.1.2000.
teur), D.A.O. Edward, P. Jann and L. Sevón, Judges; P. Léger,
Advocate General; R. Grass, Registrar, has given a judgment
on 9 November 2000, in which it:
1.    Dismisses the appeal;
2.    Orders the Commission of the European Communities to pay
      the costs.
                                                                                             JUDGMENT OF THE COURT
(1) OJ C 246 of 28.8.1999.
                                                                                                      (First Chamber)
                                                                                                  of 14 November 2000
                                                                           in Case C-142/99 (reference for a preliminary ruling
                 JUDGMENT OF THE COURT                                     from the Tribunal de Première Instance de Tournai):
                                                                                 Floridienne SA, Berginvest SA v Belgian State (1)
                         (Third Chamber)
                                                                           (Sixth VAT Directive — Deduction of input tax — Undertak-
                       of 9 November 2000                                  ing subject to tax on only one part of its operations —
                                                                           Deductible proportion — Calculation — Holding company
in Case C-356/99: Commission of the European Communi-                      collecting share dividends and loan interest from its subsidi-
                       ties v Hitesys SpA (1)                                  aries — Involvement in management of subsidiaries)
(Arbitration clause — Non-performance of contract —                                                    (2001/C 28/13)
Recovery of moneys advanced — Procedure in default of
                              defence)
                                                                                                (Language of the case: French)
                          (2001/C 28/12)
                    (Language of the case: Italian)                        (Provisional translation; the definitive translation will be published
                                                                                               in the European Court Reports)
(Provisional translation; the definitive translation will be published     In Case C-142/99: reference to the Court under Article 177 of
                   in the European Court Reports)                          the EC Treaty (now Article 234 EC) from the Tribunal de
                                                                           Première Instance (Court of First Instance), Tournai, Belgium,
In Case C-356/99: Commission of the European Communities                   for a preliminary ruling in the proceedings pending before that
(Agents: E. de March and A. Dal Ferro) v Hitesys SpA,                      court between Floridienne SA, Berginvest SA and Belgian State
established in Aprilia (Italy) — application by the Commission             — on the interpretation of Article 19 of the Sixth Council
of the European Communities under Article 238 EC to recover                Directive 77/388/EEC of 17 May 1977 on the harmonisation
moneys advanced in relation to Contract JOU2-CT93-0417,                    of the laws of the Member States relating to turnover taxes —
which was terminated by the applicant on the ground of the                 Common system of value added tax: uniform basis of assess-
defendant’s failure to perform its contractual obligations                 ment (OJ 1977 L 145, p. 1) — the Court (First Chamber),
— the Court (Third Chamber), composed of: C. Gulmann                       composed of: M. Wathelet, President of the Chamber, P. Jann
(Rapporteur), President of the Chamber, J.-P. Puissochet and               and L. Sevón (Rapporteur), Judges; N. Fennelly, Advocate
F. Macken, Judges; A. Saggio, Advocate General; R. Grass,                  General; H.A. Rühl, Principal Administrator, for the Registrar,
Registrar, has given a judgment on 9 November 2000, in                     has given a judgment on 14 November 2000, in which it has
which it:                                                                  ruled:
 ---pagebreak--- C 28/8                   EN                       Official Journal of the European Communities                                          27.1.2001
Article 19 of the Sixth Council Directive 77/388/EEC of 17 May               —     by fixing the amounts of the fees to be charged for health
1977 on the harmonisation of the laws of the Member States                         checks on the slaughter of animals and of those connected
relating to turnover taxes Common system of value added tax:                       with cutting operations of fresh meat at 50 % of the
uniform basis of assessment is to be interpreted as meaning that the               standard Community rates, without giving reasons for
following must be excluded from the denominator of the fraction used               that reduction in accordance with the requirements of
to calculate the deductible proportions:                                           Chapter I of the annex to Directive 93/118, and
—     share dividends paid by its subsidiaries to a holding company
      which is a taxable person in respect of other activities and which     —     by exempting poultrymeat from the fee for the cutting of
      supplies management services to those subsidiaries, and                      fresh meat,
—     interest paid by the subsidiaries to the holding company on
      loans it has made to them, where the loan transactions do not          the Hellenic Republic has failed to fulfil its obligations under
      constitute, for the purposes of Article 4(2) of the Sixth Directive,   the EC Treaty and the said directive, in particular points 1, 2
      an economic activity of the holding company.                           and 5 of Chapter I of the annex thereto — the Court
                                                                             (Sixth Chamber), composed of: C. Gulmann, President of the
                                                                             Chamber, V. Skouris, J.-P. Puissochet, R. Schintgen (Rappor-
                                                                             teur) and F. Macken, Judges; J. Mischo, Advocate General;
(1) OJ C 204 of 17.7.1999.                                                   R. Grass, Registrar, has given a judgment on 16 November
                                                                             2000, in which it:
                                                                             1.    Declares that,
                                                                                   —     by failing to mention, among the meat to which the fees
                                                                                         fixed by Council Directive 93/118/EEC of 22 December
                  JUDGMENT OF THE COURT                                                  1993 amending Directive 85/73/EEC on the financing
                                                                                         of health inspections and controls of fresh meat and
                           (Sixth Chamber)                                               poultrymeat apply, the category corresponding to soli-
                                                                                         peds/equidae, and
                        of 16 November 2000
                                                                                   —     by not explicitly mentioning poultrymeat for the purposes
in Case C-214/98: Commission of the European Communi-                                    of the application of the fee for the cutting of fresh meat
                     ties v Hellenic Republic (1)                                        fixed by that directive,
(Failure of a Member State to fulfil its obligations — Failure
   to transpose certain provisions of Directive 93/118/EC)                         the Hellenic Republic has failed to fulfil its obligations under
                                                                                   the provisions of the first and third subparagraphs of Article
                                                                                   3(1) of Directive 93/118 and points (b) and (e) of the first
                            (2001/C 28/14)                                         indent of point 1 and point (a) of the first indent of point 2 of
                                                                                   the annex thereto, taken together;
                      (Language of the case: Greek)
                                                                             2.    Dismisses the remainder of the application;
(Provisional translation; the definitive translation will be published
                    in the European Court Reports)                           3.    Orders the Commission of the European Communities and the
                                                                                   Hellenic Republic to bear their own costs.
In Case C-214/98: Commission of the European Communities
(Agents: M. Condou-Durande) v Hellenic Republic (Agents: I.K.
Chalkias and N. Dafniou) — application for a declaration that,
                                                                             (1) OJ C 258 of 15.8.1998.
—     by failing to mention, among the meat to which the fees
      fixed by Council Directive 93/118/EEC of 22 December
      1993 amending Directive 85/73/EEC on the financing
      of health inspections and controls of fresh meat and
      poultrymeat (OJ 1993 L 340 p. 15) apply, the category
      corresponding to solipeds/equidae,