CELEX: C1998/258/02
Language: en
Date: 1998-08-15 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 7 May 1998 in Case C-390/96 (reference for a preliminary ruling from the Rechtbank van Eerste Aanleg, Brussels): Lease Plan Luxembourg SA v Belgian State (Sixth VAT Directive - Car-leasing services - Fixed establishment - Rules governing reimbursement of VAT to taxable persons not established in the territory of the State - Principle of non-discrimination)

15.8.98               EN                  Official Journal of the European Communities                                       C 258/1
                                                                  I
                                                            (Information)
                                              COURT OF JUSTICE
                                                        COURT OF JUSTICE
               JUDGMENT OF THE COURT                                  2. Article 48 of the Treaty precludes a Member State
                       (Sixth Chamber)                                     from providing that the owner of an undertaking
                                                                           exercising a trade on the territory of that State may
                        of 7 May 1998                                      not appoint as manager a person not resident there.
in Case C-350/96 (reference for a preliminary ruling from
the Verwaltungsgerichtshof): Clean Car Autoservice                    (1) OJ C 388 of 21.12.1997.
           GmbH v Landeshauptmann von Wien (1)
(Freedom of movement for workers Ð National
legislation requiring legal persons to appoint as manager a
 person residing in the country Ð Indirect discrimination)
                        (98/C 258/01)
                                                                                     JUDGMENT OF THE COURT
               (Language of the case: German)                                                (Fifth Chamber)
                                                                                              of 7 May 1998
  (Provisional translation; the definitive translation will be        in Case C-390/96 (reference for a preliminary ruling from
          published in the European Court Reports)                    the Rechtbank van Eerste Aanleg, Brussels): Lease Plan
                                                                                    Luxembourg SA v Belgian State (1)
                                                                      (Sixth VAT Directive Ð Car-leasing services Ð Fixed
In Case C-350/96: reference to the Court under Article 177
                                                                      establishment Ð Rules governing reimbursement of VAT
of the EC Treaty from the Verwaltungsgerichtshof
                                                                      to taxable persons not established in the territory of the
(Administrative Court) (Austria), for a preliminary ruling
                                                                                State Ð Principle of non-discrimination)
in the proceedings pending before that court between
Clean Car Autoservice GmbH and Landeshauptmann von                                            (98/C 258/02)
Wien Ð on the interpretation of Article 48 of the EC
Treaty and Articles 1 to 3 of Regulation (EEC) No 1612/
68 of the Council of 15 October 1968 on freedom of                                    (Language of the case: Dutch)
movement for workers within the Community (OJ,
English Special Edition 1968 (II), p. 475) Ð the Court
(Sixth Chamber), composed of: H. Ragnemalm, President
of the Chamber, R. Schintgen (Rapporteur), G. F.                        (Provisional translation; the definitive translation will be
Mancini, J. L. Murray and G. Hirsch, Judges; N. Fennelly,                      published in the European Court Reports)
Advocate General; L. Hewlett, Administrator, for the
Registrar, has given a judgment on 7 May 1998, in which
it has ruled:                                                         In Case C-390/96: reference to the Court under Article 177
                                                                      of the EC Treaty from the Rechtbank van Eerste Aanleg
                                                                      (Court of First Instance), Brussels, for a preliminary ruling
1. The rule of equal treatment in the context of freedom              in the proceedings pending before that court between
     of movement for workers, enshrined in Article 48 of              Lease Plan Luxembourg SA and the Belgian State Ð on
     the EC Treaty, may also be relied upon by an                     the interpretation of Article 9(1) of the Sixth Council
     employer in order to employ, in the Member State in              Directive 77/388/EEC of 17 May 1977 on the
     which he is established, workers who are nationals of            harmonisation of the laws of the Member States relating
     another Member State.                                            to turnover taxes Ð Common system of value added tax:
 ---pagebreak--- C 258/2               EN                  Official Journal of the European Communities                                      15.8.98
uniform basis of assessment (OJ L 145 of 13.6.1977, p. 1)            Belgium (Agent: Annie Snoecx) Ð application for a
and of Articles 6 and 59 of the EC Treaty Ð the Court                declaration that, by failing to adopt the laws, regulations
(Fifth Chamber), composed of: C. Gulmann, President of               and administrative provisions necessary to comply with
the Chamber, M. Wathelet, J. C. Moitinho de Almeida                  Council Directive 94/57/EC of 22 November 1994 on
(Rapporteur), D. A. O. Edward and J.-P. Puissochet,                  common rules and standards for ship inspection and
Judges; N. Fennelly, Advocate General; D. Louterman-                 survey organisations and for the relevant activities of
Hubeau, Principal Administrator, for the Registrar, has              maritime administrations (OJ L 319 of 12.12.1994, p. 20),
given a judgment on 7 May 1998, in which it has ruled:               the Kingdom of Belgium has failed to fulfil its obligations
                                                                     under that directive and the EC Treaty Ð the Court (Fifth
                                                                     Chamber), composed of: C. Gulmann (Rapporteur),
1. The term fixed establishment' in Article 9(1) of the             President of the Chamber, M. Wathelet, J. C. Moitinho de
     Sixth Council Directive 77/388/EEC of 17 May 1977               Almeida, P. Jann and L. Sevón, Judges; F. G. Jacobs,
     on the harmonisation of the laws of the Member                  Advocate General; R. Grass, Registrar, has given a
     States relating to turnover taxes Ð Common system of            judgment on 14 May 1998, in which it:
     value added tax: uniform basis of assessment must be
     interpreted in such a way that an undertaking
     established in one Member State which hires out or
                                                                     1. Declares that, by failing to adopt within the period
     leases a number of vehicles to clients established in
                                                                          prescribed, the laws, regulations and administrative
     another Member State does not possess a fixed
                                                                          provisions necessary to comply with Council Directive
     establishment in that other State merely by engaging in
                                                                          94/57/EC of 22 November 1994 on common rules and
     that hiring out or leasing.
                                                                          standards for ship inspection and survey organisations
                                                                          and for the relevant activities of maritime
2. It is contrary to Article 59 of the EC Treaty for                      administrations, the Kingdom of Belgium has failed to
     national rules to provide that taxable persons not                   fulfil its obligations under Article 16(1) of that
     established in a Member State, who apply for a refund                Directive;
     of VAT in accordance with the Eighth Council
     Directive 79/1072/EEC of 6 December 1979 on the
     harmonisation of the laws of the Member States                  2. Orders the Kingdom of Belgium to pay the costs.
     relating to turnover taxes Ð Arrangements for the
     refund of value added tax to taxable persons not
                                                                     (1) OJ C 370 of 6.12.1997.
     established in the territory of the country, are entitled
     to interest only from such time as notice to pay was
     served on that Member State and at a lower rate than
     that applied to the interest paid to taxable persons
     established in the territory of that State automatically
     on the expiry of the statutory time-limit for
     reimbursement.
                                                                                     JUDGMENT OF THE COURT
( ) OJ C 40 of 8.2.1997.
 1                                                                                          (Fourth Chamber)
                                                                                             of 28 May 1998
                                                                     in Case C-62/97 P: Commission of the European
                                                                            Communities v María Lidia Lozano Palacios (1)
                                                                     (Appeal Ð Officials Ð Former national export on
               JUDGMENT OF THE COURT                                              detachment Ð Installation allowance)
                        (Fifth Chamber)
                                                                                              (98/C 258/04)
                        of 14 May 1998
in    Case    C-368/97: Commission of the European                                    (Language of the case: French)
            Communities v Kingdom of Belgium (1)
(Failure to fulfil obligations Ð Failure to transpose
                      Directive 94/57/EC)
                                                                       (Provisional translation; the definitive translation will be
                         (98/C 258/03)                                          published in the European Court Reports)
                (Language of the case: Dutch)
                                                                     In Case C-62/97 P: Commission of the European
                                                                     Communities (Agent: Julian Currall, assisted by Denis
  (Provisional translation; the definitive translation will be       Waelbroeck) Ð appeal against the judgment of the Court
          published in the European Court Reports)                   of First Instance (Second Chamber) of 12 December 1996
                                                                     in Case T-33/95 Lozano Palacios v Commission [1996]
                                                                     ECR-SC II-1535, seeking to have that judgment set aside,
In Case C-368/97: Commission of the European                         the other party to the proceedings being: María Lidia
Communities (Agent: Berend Jan Drijber) v Kingdom of                 Lozano Palacios, official of the Commission of the