CELEX: C2000/247/15
Language: en
Date: 2000-08-26 00:00:00
Title: Case C-169/00: Action brought on 8 May 2000 by the Commission of the European Communities against the Republic of Finland

26.8.2000             EN                     Official Journal of the European Communities                                        C 247/13
The judgment of the Court of First Instance is also vitiated by         Pleas in law and main arguments
errors of law and defective reasoning in relation to the concept
of a single and continuous agreement — the Cembureau
agreement censured in Article 1 of the decision.                        The Republic of Finland has failed to fulfil its obligations under
                                                                        Article 2 of the said Sixth VAT Directive 77/388/EEC, by
                                                                        maintaining in force legislation under which supplies of works
In the appellant’s submission, the contested judgment warrants          of art by artists or intermediaries and imports of works of art
censure also in the part relating to the penalty, which annulled        bought directly from artists are exempted from value added
or reduced by reason of the following considerations:                   tax.
—    erroneous assessment of the duration and seriousness of
     the alleged infringements;                                         Under the Sixth VAT Directive it is not possible to exempt
                                                                        supplies or imports of works of art from value added tax.
—    the rejection of the request for amendment of the fine;            Nor is exemption permitted under point 2(n) of Part IX of
                                                                        Annex XV to the Act concerning the conditions of accession
                                                                        of the Republic of Austria, the Republic of Finland and the
—    insufficient reasons for the judgment in relation to the
                                                                        Kingdom of Sweden and the adjustments to the Treaties on
     reference turnover;
                                                                        which the European Union is founded.
—    misassessment of Cementir’s criticism concerning the
     limitation referred to in Article 2(1);
                                                                        (1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the
—    infringement of the principles of fairness and pro-                    harmonisation of the laws of the Member States relating to
     portionality and defective reasoning in relation to the                turnover taxes — Common system of value added tax: uniform
     assessment of the criteria for determining fines.                      basis of assessment (OJ L 145 of 13.6.1977, p. 1).
(1) OJ L 343, 30.12.1994, p. 1.
                                                                        Action brought on 9 May 2000 by the Republic of Finland
                                                                          against the Commission of the European Communities
Action brought on 8 May 2000 by the Commission of the
  European Communities against the Republic of Finland                                            (Case C-170/00)
                        (Case C-169/00)                                                          (2000/C 247/16)
                        (2000/C 247/15)                                 An action against the Commission of the European Communi-
                                                                        ties was brought before the Court of Justice of the European
An action against the Republic of Finland was brought before            Communities on 9 May 2000 by the Republic of Finland,
the Court of Justice of the European Communities on 8 May               represented by Tuula Pynnä, Valtionasiamies, Legislative
2000 by the Commission of the European Communities,                     Adviser in the Legal Department of the Ministry of Foreign
represented by Esa Paasivirta and Enrico Traversa, of its Legal         Affairs, acting as Agent, and Elisabeth Bygglin, Legislative
Service, acting as Agents, with an address for service in               Adviser in that ministry, with an address for service in
Luxembourg at the office of Carlos Gómez de la Cruz, Wagner            Luxembourg at the Finnish Embassy, 2 Rue Heine.
Centre, Kirchberg.
                                                                        Finland claims that the Court should:
The Commission claims that the Court should:
                                                                        —     Annul Commission Decision 2000/216/EC of 1 March
1.   Declare that, by maintaining in force legislation under                  2000 excluding from Community financing certain
     which supplies of works of art by artists or intermediaries              expenditure incurred by the Member States under the
     and imports of works of art bought directly from artists                 Guarantee Sect on of the European Agricultural Guidance
     are exempted from value added tax, the Republic of                       and Guarantee Fund (EAGGF) (1) in so far as it refuses to
     Finland has failed to fulfil its obligations under Article 2             charge to the EAGGF the sum of FIM 7 270 885,76
     of the Sixth VAT Directive (1);                                          included in Finland’s expenditure for the 1996 and 1997
                                                                              financial years of the EAGGF Guarantee Section with
2.   Order Finland to pay the costs.                                          respect to meat premiums;