CELEX: C2003/184/27
Language: en
Date: 2003-08-02 00:00:00
Title: Judgment of the Court (Third Chamber) of 12 June 2003 in Case C-446/01: Commission of the European Communities v Kingdom of Spain (Failure of a Member State to fulfil obligations — Directive 75/442/EEC — Environment — Waste management)

C 184/14                EN                            Official Journal of the European Union                                                 2.8.2003
Design Concept SA and Flanders Expo SA, on the interpretation                 17 May 1977 on the harmonisation of the laws of the Member
of Article 9(2)(e) of Sixth Council Directive 77/388/EEC of                   States relating to turnover taxes — Common system of value
17 May 1977 on the harmonisation of the laws of the Member                    added tax: uniform basis of assessment (OJ 1977 L 145, p. 1),
States relating to turnover taxes — Common system of value                    the Court (Sixth Chamber), composed of: J.-P. Puissochet, Presi-
added tax: uniform basis of assessment (OJ 1977 L 145, p. 1),                 dent of the Chamber, C. Gulmann, F. Macken, N. Colneric and
the Court (Fifth Chamber), composed of: M. Wathelet, President                J.N. Cunha Rodrigues (Rapporteur), Judges; D. Ruiz-Jarabo
of the Chamber, C.W.A. Timmermans, D.A.O. Edward, A. La                       Colomer, Advocate General; L. Hewlett, Principal Administrator,
Pergola and S. von Bahr (Rapporteur), Judges; F.G. Jacobs,                    for the Registrar, has given a judgment on 26 June 2003, in
Advocate General; M.-F. Contet, Principal Administrator, for the              which it has ruled:
Registrar, has given a judgment on 5 June 2003, in which it has
ruled:
                                                                              A partnership which admits a partner in consideration of payment of a
                                                                              contribution in cash does not effect towards that person a supply of
Article 9(2)(e) of Sixth Council Directive 77/388/EEC of 17 May               services for consideration within the meaning of Article 2(1) of Sixth
1977 on the harmonisation of the laws of the Member States relating           Council Directive 77/388/EEC of 17 May 1977 on the harmonisa-
to turnover taxes — Common system of value added tax: uniform                 tion of the laws of the Member States relating to turnover taxes —
basis of assessment must be interpreted as applying to advertising            Common system of value added tax: uniform basis of assessment.
services supplied indirectly to the advertiser and invoiced to an inter-
mediate customer who in turn invoices them to the advertiser. The fact
that the advertiser does not produce goods or services in the price of        (1) OJ C 56 of 2.3.2002.
which the cost of the advertising services may be included is not
relevant for the purpose of determining the place where the services are
supplied to the intermediate customer.
(1) OJ C 84 of 6.04.2002.
                                                                                                 JUDGMENT OF THE COURT
                                                                                                         (Third Chamber)
                  JUDGMENT OF THE COURT                                                                  of 12 June 2003
                           (Sixth Chamber)                                    in Case C-446/01: Commission of the European Commu-
                                                                                                  nities v Kingdom of Spain (1)
                           of 26 June 2003
                                                                              (Failure of a Member State to fulfil obligations — Directive
                                                                                   75/442/EEC — Environment — Waste management)
in Case C-442/01 (Reference for a preliminary ruling from
the Bundesfinanzhof): KapHag Renditefonds 35 Spree-
center Berlin-Hellersdorf 3. Tranche GbR v Finanzamt                                                      (2003/C 184/27)
                           Charlottenburg (1)
                                                                                                   (Language of the case: Spanish)
(Sixth VAT Directive — Scope — Supply of services for
consideration — Admission of a member to a partnership
    in consideration of payment of a contribution in cash)                    (Provisional translation; the definitive translation will be published in
                                                                                                     the European Court Reports)
                            (2003/C 184/26)
                    (Language of the case: German)                            In Case C-446/01, Commission of the European Communities
                                                                              (Agent: G. Valero Jordana) v Kingdom of Spain (Agent:
                                                                              L. Fraguas Gadea): Application for a declaration that, by failing
(Provisional translation; the definitive translation will be published in     to adopt the measures necessary to ensure, as regards certain
                      the European Court Reports)                             waste-disposal sites, the implementation of Articles 4, 9 and,
                                                                              where relevant, 13 of Council Directive 75/442/EEC of 15 July
                                                                              1975 on waste (OJ 1975 L 194, p. 39), as amended by Council
                                                                              Directive 91/156/EEC of 18 March 1991 (OJ 1991 L 78, p. 32),
In Case C-442/01: Reference to the Court under                                the Kingdom of Spain has failed to fulfil its obligations under
Article 234 EC by the Bundesfinanzhof (Germany) for a                         that directive, the Court (Third Chamber), composed of:
preliminary ruling in the proceedings pending before that                     J.-P. Puissochet, President of the Chamber, C. Gulmann and
court between KapHag Renditefonds 35 Spreecenter Berlin-                      J.N. Cunha Rodrigues (Rapporteur), Judges; L.A. Geelhoed,
Hellersdorf 3. Tranche GbR and Finanzamt Charlottenburg, on                   Advocate General, R. Grass, Registrar, has given a judgment
the interpretation of Sixth Council Directive 77/388/EEC of                   on 12 June 2003, in which it:
 ---pagebreak--- 2.8.2003                  EN                            Official Journal of the European Union                                                   C 184/15
1.    Declares that, by failing to adopt the measures necessary to              of the payment of sums not due, made to a person in receipt of more
      ensure, as regards the waste-disposal sites at Torreblanca, San           than one pension by virtue of his belonging to social security schemes
      Lorenzo de Tormes, Santalla del Bierzo, Sa Roca and Campello              in various Member States, in the form of a pension supplement where
      (Spain), the implementation of Articles 4 and 9 of Council                the maximum authorised income is exceeded. The two year time-limit
      Directive 75/442/EEC of 15 July 1975 on waste, as amended                 referred to in Articles 94, 95, 95a and 95b of Regulation No 1408/
      by Council Directive 91/156/EEC of 18 March 1991, and, as                 71 cannot be applied by analogy to such a situation.
      regards the first two disposal sites, the implementation of
      Article 13 thereof, the Kingdom of Spain has failed to fulfil             National law must, however, observe the Community principle of
      its obligations under that directive;                                     equivalence, in accordance with which the detailed procedural rules
                                                                                governing the treatment of situations arising out of the exercise of a
2.    Orders the Kingdom of Spain to pay the costs.                             Community freedom must be no less favourable than those governing
                                                                                purely internal situations, and the principle of effectiveness, in
                                                                                accordance with which those procedural rules must not render
(1) OJ C 31 of 2.2.2002.
                                                                                virtually impossible or excessively difficult the exercise of rights arising
                                                                                out of the situation of Community origin.
                                                                                Those principles apply to all the procedural rules governing the
                                                                                treatment of situations arising out of the exercise of a Community
                                                                                freedom, whether those rules are administrative or judicial, such as
                    JUDGMENT OF THE COURT                                       the provisions of national law applicable to the limitation of actions
                                                                                and the recovery of sums paid though not due or those requiring the
                             (Fifth Chamber)                                    competent institutions to take account of the good faith of the
                                                                                persons concerned or to carry out proper checks of their situation
                                                                                with regard to pensions.
                            of 19 June 2003
in Case C-34/02 (Reference for a preliminary ruling from                        (1) OJ C 84 of 6.4.2002.
the Tribunale ordinario di Roma): Sante Pasquini v Isti-
      tuto Nazionale della Previdenza Sociale (INPS) (1)
(Social security — Old-age pensions — Recalculation —
Recovery of sums paid though not due — Limitation —
   Law applicable — Detailed procedural rules — Concept)
                                                                                                  JUDGMENT OF THE COURT
                             (2003/C 184/28)
                                                                                                           of 24 June 2003
                      (Language of the case: Italian)
                                                                                in Case C-72/02: Commission of the European Commu-
                                                                                                 nities v Portuguese Republic (1)
(Provisional translation; the definitive translation will be published in
                       the European Court Reports)
                                                                                (Failure of a Member State to fulfil its obligations —
                                                                                Directives 92/43/EEC and 79/409/EEC — Conservation of
                                                                                                  natural habitats and wild birds)
In Case C-34/02: Reference to the Court under Article 234 EC
by the Tribunale Ordinario di Roma (Italy) for a preliminary
                                                                                                            (2003/C 184/29)
ruling in the proceedings pending before that court between
Sante Pasquini and Istituto Nazionale della Previdenza Sociale
(INPS), on the interpretation of Regulation (EEC) No 1408/71                                       (Language of the case: Portuguese)
of the Council of 14 June 1971 on the application of social
security schemes to employed persons, to self-employed                          (Provisional translation; the definitive translation will be published in
persons and to members of their families moving within the                                             the European Court Reports)
Community, as amended and updated by Council Regulation
(EC) No 118/97 of 2 December 1996 (OJ 1997 L 28, p. 1) and
Regulation (EEC) No 574/72 laying down the procedure for                        In Case C-72/02, Commission of the European Communities
implementing Regulation (EEC) No 1408/71, the Court (Fifth                      (Agent: A. Caeiros) v Portuguese Republic (Agents:
Chamber), composed of: M. Wathelet, President of the                            L. Fernandes and M. Telles Romão and M. João Lois): Applica-
Chamber, C.W.A. Timmermans, D.A.O. Edward, P. Jann and                          tion for a declaration that,
A. Rosas (Rapporteur), Judges; S. Alber, Advocate General;
H. von Holstein, Deputy Registrar, has given a judgment on                      by failing to implement in national law:
19 June 2003, in which it has ruled:
                                                                                —      Article 3(3), Article 10, Article 11 and Article 12(4) of
Since Regulation (EEC) No 1408/71 of the Council of 14 June 1971                       Council Directive 92/43/EEC of 21 May 1992 on the
on the application of social security schemes to employed persons, to                  conservation of natural habitats and of wild fauna and
self-employed persons and to members of their families moving within                   flora (OJ 1992 L 206, p. 7), and
the Community, as amended and updated by Council Regulation (EC)
No 118/97 of 2 December 1996, does no more than ensure                          —      Article 7, Article 8 and Article 12 of Council Directive
coordination of provisions of national legislation in the field of social              79/409/EEC of 2 April 1979 on the conservation of wild
security, it is national law which is applicable to a situation arising out            birds (OJ 1979 L 103, p. 1), and