CELEX: C2002/305/01
Language: en
Date: 2002-12-07 00:00:00
Title: Judgment of the Court of 15 October 2002 in Case C-427/98: Commission of the European Communities v Federal Republic of Germany (Failure by a Member State to fulfil its obligations — Sixth VAT Directive — Money-off coupons — Taxable amount)

7.12.2002                EN                      Official Journal of the European Communities                                            C 305/1
                                                                         I
                                                                   (Information)
                                                     COURT OF JUSTICE
                                                               COURT OF JUSTICE
                  JUDGMENT OF THE COURT                                      388/EEC and introducing new simplification measures with
                                                                             regard to value added tax — scope of certain exemptions and
                                                                             practical arrangements for implementing them (OJ 1995
                        of 15 October 2002                                   L 102, p. 18), the Court, composed of: G.C. Rodríguez Iglesias,
                                                                             President, J-P. Puissochet, R. Schintgen and C.W.A. Timmer-
                                                                             mans (Presidents of Chambers), C. Gulmann, D.A.O. Edward,
in Case C-427/98: Commission of the European Communi-                        V. Skouris (Rapporteur), F. Macken, N. Colneric, S. von Bahr
             ties v Federal Republic of Germany (1)                          and J.N. Cunha Rodrigues, Judges; F.G. Jacobs, Advocate
                                                                             General; H.A. Rühl, Principal Administrator, for the Registrar,
                                                                             has given a judgment on 15 October 2002, in which:
(Failure by a Member State to fulfil its obligations — Sixth
 VAT Directive — Money-off coupons — Taxable amount)
                                                                             1.    Declares that by not adopting the measures necessary to allow
                           (2002/C 305/01)                                         adjustment of the taxable amount of the taxable person who
                                                                                   has effected reimbursement where money-off coupons are
                                                                                   reimbursed, the Federal Republic of Germany has failed to fulfil
                    (Language of the case: German)                                 its obligations under Article 11 of Sixth Council Directive 77/
                                                                                   388/EEC of 17 May 1977 on the harmonisation of the laws
                                                                                   of the Member States relating to turnover taxes — Common
(Provisional translation; the definitive translation will be published             system of value added tax: uniform basis of assessment, in the
                    in the European Court Reports)                                 version contained in Council Directive 95/7/EC of 10 April
                                                                                   1995 amending Directive 77/388/EEC and introducing new
                                                                                   simplification measures with regard to value added tax —
                                                                                   scope of certain exemptions and practical arrangements for
                                                                                   implementing them;
In Case C-427/98, Commission of the European Communities
(Agents: initially E. Traversa and A. Buschmann, and, sub-
sequently, E. Traversa and K. Gross) v Federal Republic of                   2.    Orders the Federal Republic of Germany to pay the costs;
Germany (Agents: W.-D. Plessing and C.-D. Quassowski),
supported by United Kingdom of Great Britain and Northern
Ireland (Agents: initially J.E. Collins, and, subsequently, R. Mag-
                                                                             3.    Orders the United Kingdom of Great Britain and Northern
rill, acting as Agent, assisted by R. Anderson): Application for
                                                                                   Ireland to bear its own costs.
a declaration that, by not adopting provisions allowing
adjustment of the taxable amount where money-off coupons
are reimbursed, the Federal Republic of Germany has failed to
fulfil its obligations under Article 11 of Sixth Council Directive
77/388/EEC of 17 May 1977 on the harmonisation of the                        (1 ) OJ C 20 of 23.1.1999.
laws of the Member States relating to turnover taxes —
Common system of value added tax: uniform basis of assess-
ment (OJ 1977 L 145, p. 1), in the version contained in Council
Directive 95/7/EC of 10 April 1995 amending Directive 77/