CELEX: C2000/316/18
Language: en
Date: 2000-11-04 00:00:00
Title: Judgment of the Court of 12 September 2000 in Case C-408/97: Commission of the European Communities v Kingdom of the Netherlands (Failure to fulfil obligations — Article 4(5) of the Sixth VAT Directive — Access to roads on payment of a toll — Failure to levy VAT)

C 316/10                  EN                        Official Journal of the European Communities                                          4.11.2000
Great Britain and Northern Ireland (Agents: J.E. Collins, assisted                              JUDGMENT OF THE COURT
by G. Barling QC and D. Anderson) — application for a
declaration that by not subjecting tolls for the use of toll roads
and toll bridges in the United Kingdom to value added tax,                                           of 12 September 2000
contrary to Articles 2 and 4(1), (2) and (5) of the Sixth Council
Directive 77/388/EEC of 17 May 1977 on the harmonisation
of the laws of the Member States relating to turnover taxes —                  in Case C-408/97: Commission of the European Communi-
Common system of value added tax: uniform basis of assess-                                  ties v Kingdom of the Netherlands (1)
ment (OJ 1977 L 145, p. 1), and by failing to make available
to the Commission the relevant amounts of own resources
with interest for late payment as a consequence of that
                                                                               (Failure to fulfil obligations — Article 4(5) of the Sixth VAT
infringement, the United Kingdom has failed to fulfil its
obligations under the EC Treaty — the Court, composed of:                      Directive — Access to roads on payment of a toll — Failure
G.C. Rodrı́guez Iglesias, President, J.C. Moitinho de Almeida                                              to levy VAT)
(Rapporteur), L. Sevón, R. Schintgen (Presidents of Chambers),
P.J.G. Kapteyn, C. Gulmann, J.-P. Puissochet, P. Jann, H. Ragne-
malm, V. Skouris and F. Macken, Judges; S. Alber, Advocate                                               (2000/C 316/18)
General; D. Louterman-Hubeau and H.A. Rühl, Principal
Administrators, for the Registrar, has given a judgment on
12 September 2000, in which it:
                                                                                                   (Language of the case: Dutch)
1.    Declares that by failing to subject to value added tax tolls
      collected for the use of toll roads and toll bridges as consideration    (Provisional translation; the definitive translation will be published
      for the service supplied to users, where that service is not                                in the European Court Reports)
      provided by a body governed by public law within the meaning
      of Article 4(5) of the Sixth Council Directive 77/388/EEC of
      17 May 1977 on the harmonisation of the laws of the Member               In Case C-408/97: Commission of the European Communities
      States relating to turnover taxes — Common system of value               (Agents: initially, H. Michard and B.J. Drijber, and sub-
      added tax: uniform basis of assessment, and by failing to make           sequently, H. Michard and H. van Vliet) v Kingdom of the
      available to the Commission of the European Communities as               Netherlands (Agents: C. Wissels and M.A. Fierstra) — appli-
      own resources accruing from value added tax the amounts                  cation for a declaration that, by failing to subject to value
      corresponding to the tax which should have been levied on those          added tax tolls collected for the use of roads as consideration
      tolls together with interest for late payment, the United                for the service supplied to users, contrary to Articles 2 and 4
      Kingdom of Great Britain and Northern Ireland has failed to              of the Sixth Council Directive 77/388/EEC of 17 May 1977
      fulfil its obligations under Articles 2 and 4 of that directive and      on the harmonisation of the laws of the Member States relating
      under Council Regulation (EEC, Euratom) No 1553/89 of                    to turnover taxes — Common system of value added tax:
      29 May 1989 on the definitive uniform arrangements for the               uniform basis of assessment (OJ 1977 L 145, p. 1), the
      collection of own resources accruing from value added tax and            Kingdom of the Netherlands has failed to fulfil its obligations
      Council Regulation (EEC, Euratom) No 1552/89 of 29 May                   under the EC Treaty — the Court, composed of: G.C. Rodrı́guez
      1989 implementing Decision 88/376/EEC, Euratom on the                    Iglesias, President, J.C. Moitinho de Almeida (Rapporteur),
      system of the Communities’ own resources;                                L. Sevón and R. Schintgen (Presidents of Chambers), P.J.G. Kap-
                                                                               teyn, C. Gulmann, J.-P. Puissochet, P. Jann, H. Ragnemalm,
                                                                               V. Skouris and F. Macken, Judges; S. Alber, Advocate General;
                                                                               D. Louterman-Hubeau and H.A. Rühl, Principal Adminis-
                                                                               trators, for the Registrar, has given a judgment on 12 Septemb-
2.    Orders the United Kingdom of Great Britain and Northern
                                                                               er 2000, in which it:
      Ireland to bear the costs.
                                                                               1.    Dismisses the application;
                                                                               2.    Orders the Commission of the European Communities to bear
(1) OJ C 387 of 20.12.1997.                                                          the costs.
                                                                               (1) OJ C 55 of 20.2.1998.