CELEX: C2001/161/20
Language: en
Date: 2001-06-02 00:00:00
Title: Case C-140/01: Action brought on 27 March 2001 by the Commission of the European Communities against the Kingdom of Belgium

2.6.2001                EN                  Official Journal of the European Communities                                          C 161/11
Action brought on 27 March 2001 by the Commission                      The applicant claims that the Court should:
of the European Communities against the Kingdom of
                              Belgium
                                                                       —     Declare that, by applying a reduced rate of VAT to
                                                                             supplies, intra-Community acquisitions or importations
                          (Case C-140/01)
                                                                             of two or three-wheel vehicles whose cylinder capacity is
                                                                             less than 50 cubic centimetres and which fall within the
                          (2001/C 161/20)                                    legal definition of a moped, the Kingdom of Spain has
                                                                             failed to fulfil its obligations under Article 12 of the Sixth
                                                                             VAT Directive (1).
An action against the Kingdom of Belgium was brought before
the Court of Justice of the European Communities on 27 March
2001 by the Commission of the European Communities,                    —     Order the Kingdom of Spain to pay the costs.
represented by B. Mongin, acting as Agent, with an address for
service in Luxembourg.
The Commission of the European Communities claims that
the Court should:                                                      Pleas in law and main arguments
(1) declare that, by failing to notify the laws, regulations and
      administrative measures necessary in order to comply
      with Council Directive 98/18/EC of 17 March 1998                 The Commission cannot accept, in the absence of any legal
      on safety rules and standards for passenger ships (1),           basis, the Kingdom of Spain’s argument that:
      alternatively to adopt the measures necessary in order to
      comply therewith, the Kingdom of Belgium has failed to
      fulfil its obligations under the said directive and under        (a)   mopeds are used by social groups with lower purchasing
      the EC Treaty;                                                         power, for which reason it is appropriate to apply the
                                                                             criteria ‘cultural or social services’.
(2) order the Belgian Government to pay the costs.
                                                                       (b) the mopeds at issue, by reason of their specific technical
                                                                             characteristics, are not able to compete with other
Pleas in law and main arguments                                              vehicles with a different configuration and greater cylin-
                                                                             der capacity and therefore competition is not distorted
The pleas in law and main arguments are analogous to those                   when a reduced rate of VAT is applied to them.
in Case C-132/01; the time-limit for transposition prescribed
by Article 14(1) of the directive expired on 1 July 1998.
                                                                       The alleged absence of any distortion of competition is
                                                                       completely irrelevant as regards the case provided for in
(1) OJ L 144, 15.5.1998, p. 1.
                                                                       Annex H, to which Article 12(3)(a) refers. If account is taken
                                                                       of the fact that it is in the nature of an exception, the power
                                                                       conferred by the Sixth Directive to apply reduced rates may be
                                                                       used only restrictively in respect of the categories of goods and
                                                                       services listed in Annex H. That prevents the exception or
                                                                       derogation to the rule concerning the normal rate of tax being
                                                                       extended (by means of assimilation, broad interpretation or
                                                                       analogy) to other categories of goods or services from those
                                                                       specifically and exhaustively listed in Annex H. In the present
Action brought on 30 March 2001 by the Commission of                   case the reduced rate applied to mopeds is totally contrary to
the European Communities against the Kingdom of Spain                  the Directive.
                          (Case C-144/01)
                                                                       (1) Council Directive 77/388/EEC of 17 May 1977 on the harmonis-
                          (2001/C 161/21)                                  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, 13.6.1977, p. 1).
An action against the Kingdom of Spain was brought before
the Court of Justice of the European Communities on 30 March
2001 by the Commission of the European Communities,
represented by Mr Diaz-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.