CELEX: C2000/316/19
Language: en
Date: 2000-11-04 00:00:00
Title: Judgment of the Court of 12 September 2000 in Case C-260/98: Commission of the European Communities v Hellenic Republic (Failure to fulfil obligations — Article 4(5) of the Sixth VAT Directive — Access to roads on payment of a toll —Failure to levy VAT — Regulations (EEC, Euratom) Nos 1552/89 and 1553/89 — Own resources accruing from VAT)

4.11.2000               EN                      Official Journal of the European Communities                                           C 316/11
                 JUDGMENT OF THE COURT                                                       JUDGMENT OF THE COURT
                      of 12 September 2000
                                                                                                  of 12 September 2000
in Case C-260/98: Commission of the European Communi-
                   ties v Hellenic Republic (1)
                                                                           in Case C-366/98 (reference for a preliminary ruling from
                                                                           the Cour d’Appel de Lyon): Yannick Geffroy and Casino
(Failure to fulfil obligations — Article 4(5) of the Sixth VAT
                                                                                                       France SNC (1)
Directive — Access to roads on payment of a toll —Failure to
levy VAT — Regulations (EEC, Euratom) Nos 1552/89 and
       1553/89 — Own resources accruing from VAT)
                                                                           (Free movement of goods — National legislation on the
                                                                           marketing of a product — Description and labelling —
                          (2000/C 316/19)
                                                                           National legislation requiring use of the official language of
                                                                                     the Member State — Directive 79/112/EEC)
                    (Language of the case: Greek)
                                                                                                      (2000/C 316/20)
(Provisional translation; the definitive translation will be published
                   in the European Court Reports)
In Case C-260/98: Commission of the European Communities                                        (Language of the case: French)
(Agents: D. Gouloussis and H. Michard) v Hellenic Republic
(Agents: P. Mylonopoulos and A. Rokofyllou) — application
for a declaration that, by failing to subject to value added tax
tolls paid by users as consideration for the service of providing
access to motorways and related infrastructures, contrary to               (Provisional translation; the definitive translation will be published
Articles 2 and 4 of the Sixth Council Directive 77/388/EEC of                                  in the European Court Reports)
17 May 1977 on the harmonisation of the laws of the Member
States relating to turnover taxes — Common system of value
added tax: uniform basis of assessment (OJ 1977 L 145, p. 1),
                                                                           In Case C-366/98: reference to the Court under Article 177 of
and by thereby avoiding payment of the own resources
                                                                           the EC Treaty (now Article 234 EC) from the Cour d’Appel de
and interest due under Council Regulation (EEC, Euratom)
                                                                           Lyon, France, for a preliminary ruling in the proceedings
No 1552/89 of 29 May 1989 implementing Decision
                                                                           pending before that court between Yannick Geffroy and Casino
88/376/EEC, Euratom, on the system of the Community’s own
                                                                           France SK — on the interpretation of Article 30 of the EC
resources (OJ 1989 L 155, p. 1), and Council Regulation (EEC,
                                                                           Treaty (now, after amendment, Article 28 EC) and Article 14
Euratom) No 1553/89 of 29 May 1989 on the definitive
                                                                           of Council Directive 79/112/EEC of 18 December 1978 on
uniform arrangements for the collection of own resources
                                                                           the approximation of the laws of the Member States relating
accruing from value added tax (OJ 1989 L 155, p. 9), the
                                                                           to the labelling, presentation and advertising of foodstuffs
Hellenic Republic has failed to fulfil its obligations under the
                                                                           (OJ 1979 L 33, p. 1), as amended by Commission Directive
EC Treaty — the Court, composed of: G.C. Rodrı́guez Iglesias,
                                                                           93/102/EC of 16 November 1993 (OJ 1993 L 291, p. 14), —
President, J.C. Moitinho de Almeida (Rapporteur), L. Sevón
                                                                           the Court, composed of: G.C. Rodrı́guez Iglesias, President,
and R. Schintgen (Presidents of Chambers), P.J.G. Kapteyn,
                                                                           J.C. Moitinho de Almeida, D.A.O. Edward (Rapporteur) and
C. Gulmann, J.-P. Puissochet, P. Jann, H. Ragnemalm, V. Skou-
                                                                           L. Sevón (Presidents of Chambers), C. Gulmann, J.-P. Puisso-
ris and F. Macken, Judges; S. Alber, Advocate General; D. Lou-
                                                                           chet, P. Jann, H. Ragnemalm and M. Wathelet, Judges, D. Ruiz-
terman-Hubeau and H.A. Rühl, Principal Administrators, for
                                                                           Jarabo Colomer, Advocate General; L. Hewlett, Administrator,
the Registrar, has given a judgment on 12 September 2000, in
                                                                           for the Registrar, has given a judgment on 12 September
which it:
                                                                           2000, in which it has ruled:
1.    Dismisses the application;
                                                                           1.    Article 30 of the EC Treaty (now, after amendment, Article 28
2.    Orders the Commission of the European Communities to bear                  EC) and Article 14 of Council Directive 79/112/EEC of
      the costs.                                                                 18 December 1978 on the approximation of the laws of the
                                                                                 Member States relating to the labelling, presentation and
                                                                                 advertising of foodstuffs, as amended by Commission Directive
(1) OJ C 299 of 26.9.1998.
                                                                                 93/102/EC of 16 November 1993, do not preclude a national
                                                                                 provision from requiring that the labelling of foodstuffs and the
                                                                                 labelling methods used must not mislead the purchaser or
                                                                                 consumer, particularly as to the characteristics of those food-
                                                                                 stuffs.