CELEX: C2001/150/34
Language: en
Date: 2001-05-19 00:00:00
Title: Case C-143/01: Action brought on 30 March 2001 by the Commission of the European Communities against the Kingdom of Spain

C 150/18               EN                    Official Journal of the European Communities                                         19.5.2001
—     The Court of First Instance decided to rule on the                Action brought on 30 March 2001 by the Commission of
      admissibility of the application without appraising all the       the European Communities against the Kingdom of Spain
      relevant matters of fact and of law.
—     The Court of First Instance infringed upon the applicant’s                                   (Case C-143/01)
      right of action by failing to take into consideration
      whether or not it was possible for the parties to have
      proper access to the facts relevant to the case, which were                                  (2001/C 150/34)
      in fact not available until 15 May 1995 for objective
      reasons and because of the conduct of the Community.
      The appellant also alleges that the limitation period laid        An action against the Kingdom of Spain was brought before
      down by the abovementioned provision, to which there              the Court of Justice of the European Communities on 30 March
      are no exceptions, was improperly curtailed.                      2001 by the Commission of the European Communities,
                                                                        represented by Mr Dı́az-Llanos La Roche and Mr Gómez de la
                                                                        Cruz Talegón, whose address for service in Luxembourg is that
                                                                        of Mr Gómez de la Cruz, Wagner Centre C2/254, Kirchberg.
                                                                        The applicant claims that the Court should:
Action brought on 28 March 2001 by the Commission of                    —     Declare that, by applying a reduced rate of VAT to
  the European Communities against the Italian Republic                       supplies, intra-Community acquisitions or importations
                                                                              of liquified petroleum gas, the Kingdom of Spain has
                         (Case C-142/01)                                      failed to fulfil its obligations under Article 12 of the Sixth
                                                                              VAT Directive (1)
                         (2001/C 150/33)
                                                                        —     Order the Kingdom of Spain to pay the costs.
An action against the Italian Republic was brought before the
Court of Justice of the European Communities on 28 March
2001 by the Commission of the European Communities,
represented by Maria Patakia and Antonio Aresu, acting as               Pleas in law and main arguments
Agents.
The applicant claims that the Court should:                             The Commission does not concur with the arguments put
                                                                        forward by the Spanish authorities that butane gas is a fuel
                                                                        similar to natural gas, for which reason it should be subject to
—     Declare that, by maintaining in force Article 12(1) of Law
                                                                        the same tax system. Article 12(3)(b) of the Sixth VAT Directive
      No 81 of 8 March 1991, which makes the recognition of
                                                                        constitutes an exception and does not allow for application by
      ski monitors’ diplomas subject to a reciprocal condition,
                                                                        analogy.
      the Italian Republic has failed to fulfil its obligations
      under Council Directive 92/51/EEC (1) of 18 June 1992
      on a second general system for the recognition of
      professional education and training to supplement Direc-          Even if a supply of butane gas (sucAh gas being the fuel used
      tive 89/48/EEC (2); and                                           by social groups with limited economic means), could be
                                                                        considered as falling within the ambit of ‘cultural or social
—     Order the Italian Republic to pay the costs.                      services’ for the purposes of Annex H, to which Article 12(3)(a)
                                                                        refers, the application of a reduced rate of VAT would lack,
                                                                        even in that case, any legal basis. Paragraph 14 of Annex H to
                                                                        the directive states that such supplies of goods or services must
Pleas in law and main arguments                                         be made by ‘organisations recognised as charities by Member
                                                                        States and engaged in welfare or social security’.
Article 12(1) of Law No 81 of 8 March 1991 is incompatible
with Directive 92/51/EEC given that it imposes a condition of
reciprocity in order to obtain recognition of a diploma for ski
monitors obtained in another Member State, thereby adding               (1) Council Directive 77/388/EEC of 17 May 1977 on the harmonis-
to the directive a condition which it does not provide for.                 ation of the laws of the Member States relating to turnover taxes
                                                                            — Common system of value added tax: uniform basis of
                                                                            assessment (OJ L 145 of 13.6.1977, p. 1).
(1) OJ 1992 L 209, p. 25.
(2) OJ 1989 L 19, p. 16.