CELEX: C2002/084/18
Language: en
Date: 2002-04-06 00:00:00
Title: Judgment of the Court (Fifth Chamber) 8 January 2002 in Case C-409/99 (Reference for a preliminary ruling from the Verwaltungsgerichtshof): Metropol Treuhand WirtschaftstreuhandgmbH v Finanzlandesdirektion für Steiermark and between Michael Stadler and Finanzlandesdirektion für Vorarlberg (Sixth VAT Directive — Article 17(6) and (7) — Right to deduct input VAT — Exclusions provided for under national laws at the date of entry into force of the directive — Exclusions for cyclical economic reasons — Consultation of the Advisory Committee on value added tax)

6.4.2002                 EN                       Official Journal of the European Communities                                            C 84/11
                  JUDGMENT OF THE COURT                                            first consulting the committee provided for in Article 29 of the
                                                                                   directive. That provision also does not authorise a Member
                                                                                   State to adopt measures excluding goods from the system of
                           (Fifth Chamber)                                         deducting value added tax which contain no indication as to
                                                                                   their limitation in time and/or which form part of a package of
                           8 January 2002                                          structural adjustment measures whose aim is to reduce the
                                                                                   budget deficit and allow State debt to be repaid.
in Case C-409/99 (Reference for a preliminary ruling
from the Verwaltungsgerichtshof): Metropol Treuhand                          (1) OJ C 20 of 22.1.2000.
WirtschaftstreuhandgmbH v Finanzlandesdirektion für
Steiermark and between Michael Stadler and Finanz-
                landesdirektion für Vorarlberg (1)
(Sixth VAT Directive — Article 17(6) and (7) — Right to
deduct input VAT — Exclusions provided for under national
laws at the date of entry into force of the directive —
Exclusions for cyclical economic reasons — Consultation of                                     JUDGMENT OF THE COURT
          the Advisory Committee on value added tax)
                                                                                                       (Sixth Chamber)
                            (2002/C 84/18)
                                                                                                    of 27 November 2001
                    (Language of the case: German)
                                                                             in Case C-424/99: Commission of the European Communi-
(Provisional translation; the definitive translation will be published                          ties v Republic of Austria (1)
                    in the European Court Reports)
                                                                             (Failure by a Member State to fulfil obligations — Directive
                                                                             89/105/EEC — ‘Positive list’ for the purposes of Article 6 of
In Case C-409/99: reference to the Court under Article 234                   Directive 89/105/EEC — Time-limit for examination of an
EC by the Verwaltungsgerichtshof (Austria) for a preliminary                 application for inclusion of a medicinal product on the list
ruling in the proceedings pending before that court between                  — Obligation to provide for a judicial remedy in the event
Metropol Treuhand WirtschaftstreuhandgmbH and Finanz-                                                      of refusal)
landesdirektion für Steiermark and between Michael Stadler
and Finanzlandesdirektion für Vorarlberg, on the interpret-                                              (2002/C 84/19)
ation of Article 17(6) and (7) 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 —                                           (Language of the case: German)
Common system of value added tax: uniform basis of assess-
ment (OJ 1977 L 145, p. 1),the Court (Fifth Chamber),
composed of: P. Jann, President of the Chamber, A. La Pergola,               (Provisional translation; the definitive translation will be published
L. Sevón (Rapporteur), M. Wathelet and C.W.A. Timmermans,                                       in the European Court Reports)
Judges, Advocate General: L.A. Geelhoed, Registrar: D. Louter-
man-Hubeau, Head of Division, has given a judgment on
8 January 2002, in which it has ruled:
                                                                             In Case C-424/99: Commission of the European Communities
                                                                             (Agent: J.C. Schieferer) v Republic of Austria (Agent: C. Pesen-
1.    The second subparagraph of Article 17(6) of Sixth Council              dorfer) — application for a declaration that, by not adopting
      Directive 77/388/EEC of 17 May 1977 on the harmonisation               or by not communicating to the Commission within the
      of the laws of the Member States relating to turnover taxes —          prescribed period the laws, regulations and administrative
      Common system of value added tax: uniform basis of assessment          provisions necessary to comply with Council Directive
      — precludes a Member State from excluding, after the entry             89/105/EEC of 21 December 1988 relating to the transparency
      into force of the Sixth Directive, expenditure relating to certain     of measures regulating the prices of medicinal products for
      motor vehicles from the right to deduct value added tax where,         human use and their inclusion in the scope of national health
      at the date of entry into force of that directive, that expenditure    insurance systems (OJ 1989 L 40, p. 8), the Republic of Austria
      gave rise to the right to deduct value added tax in accordance         has failed to fulfil its obligations under the EC Treaty — the
      with a consistent practice of the public authorities of that State     Court (Sixth Chamber), composed of: N. Colneric, President of
      on the basis of a ministerial circular.                                the Second Chamber, acting for the President of the Sixth
                                                                             Chamber, C. Gulmann, R. Schintgen, V. Skouris (Rapporteur)
2.    The first sentence of Article 17(7) of the Sixth Directive must        and J. N. Cunha Rodrigues, Judges; A. Tizzano, Advocate
      be interpreted as not authorising a Member State to exclude            General; H. A. Rühl, Principal Administrator, for the Registrar,
      goods from the system of deducting value added tax without             has given a judgment on 27 November 2001, in which it: