CELEX: C2000/316/15
Language: en
Date: 2000-11-04 00:00:00
Title: Judgment of the Court of 12 September 2000 in Case C-276/97: Commission of the European Communities v French 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)

C 316/8                  EN                     Official Journal of the European Communities                                          4.11.2000
1.    Protocol No 2 on Article 119 of the Treaty establishing the          1.    Dismisses the appeal;
      European Community, annexed to the EC Treaty, applies to a
      payment such as the additional pre-retirement payment provided       2.    Orders the European Parliament to pay the costs.
      for by Collective Agreement No 17, rendered compulsory by the
      Royal Decree of 16 January 1975 and provided for in the
      Collective Labour Agreement of 23 May 1984 concluded                 (1) OJ C 246 of 28.8.1999.
      within Joint Sub-Committee No 315.1.
2.    An additional payment which, as in the present case, constitutes
      ‘pay’ within the meaning of Article 119 of the EC Treaty
      (Articles 117 to 120 of the EC Treaty have been replaced by
      Articles 136 EC to 143 EC) is not covered by Article 5 of
      Council Directive 76/207/EEC of 9 February 1976 on the
      implementation of the principle of equal treatment for men and
      women as regards access to employment, vocational training                            JUDGMENT OF THE COURT
      and promotion, and working conditions.
                                                                                                  of 12 September 2000
(1) OJ C 188 of 3.7.1999.
                                                                           in Case C-276/97: Commission of the European Communi-
                                                                                                ties v French Republic (1)
                                                                           (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)
                  JUDGMENT OF THE COURT
                           (Fifth Chamber)                                                           (2000/C 316/15)
                            of 13 July 2000
                                                                                               (Language of the case: French)
in Case C-174/99 P: European Parliament v Pierre
                               Richard (1)                                 (Provisional translation; the definitive translation will be published
                                                                                              in the European Court Reports)
(Officials — Recruitment procedure — Application of
             Article 29(1) of the Staff Regulations)
                                                                           In Case C-276/97: Commission of the European Communities
                                                                           (Agents: H. Michard and E. Traversa) v French Republic
                           (2000/C 316/14)                                 (Agents: K. Rispal-Bellanger, and G. Mignot) — application for
                                                                           a declaration that,
                     (Language of the case: French)                        —     by failing to charge value added tax on motorway tolls as
                                                                                 consideration for the service supplied to users, contrary
                                                                                 to Articles 2 and 4 of the Sixth Council Directive
(Provisional translation; the definitive translation will be published           77/388/EEC of 17 May 1977 on the harmonisation of
                    in the European Court Reports)                               the laws of the Member States relating to turnover taxes
                                                                                 — Common system of value added tax: uniform basis of
In Case C-174/99 P: European Parliament (Agent: J. Sant’Anna,                    assessment (OJ 1977 L 145, p. 1), and
assisted by D. Waelbroeck) appeal against the judgment of the
Court of First Instance of the European Communities (Fifth                 —     by failing to make the corresponding sums, with interest
Chamber) of 9 March 1999 in Case T-273/97 Richard v                              for late payment, available to the Commission as own
Parliament [1999] ECR-SC I-A-45 and II-235, seeking to have                      resources,
that judgment set aside, the other party to the proceedings
being: Pierre Richard, an official of the European Parliament,             the French Republic has failed to fulfil its obligations under
residing in Luxembourg, represented by A. Lutgen and J. Felt-              the EC Treaty, — the Court, composed of: G.C. Rodrı́guez
gen, of the Luxembourg Bar, with an address for service in                 Iglesias, President, J.C. Moitinho de Almeida (Rapporteur),
Luxembourg at their Chambers, 1 Rue Jean-Pierre Brasseur —                 L. Sevón and R. Schintgen (Presidents of Chambers), P.J.G. Kap-
the Court (Fifth Chamber), composed of: D.A.O. Edward,                     teyn, C. Gulmann, J.-P. Puissochet, P. Jann, H. Ragnemalm,
President of the Chamber, P.J.G. Kapteyn, P. Jann, H. Ragne-               V. Skouris and F. Macken, Judges; S. Alber, Advocate General;
malm (Rapporteur) and M. Wathelet, Judges; J. Mischo, Advo-                D. Louterman-Hubeau and H.A. Rühl, Principal Adminis-
cate General; H.A. Rühl, Principal Administrator, for the                  trators, for the Registrar, has given a judgment on 12 Septemb-
Registrar, has given a judgment on 13 July 2000, in which it:              er 2000, in which it:
 ---pagebreak--- 4.11.2000               EN                       Official Journal of the European Communities                                                 C 316/9
1.   Declares that by failing to charge value added tax on motorway         resources and interest for late payment as a consequence of
     tolls collected as consideration for the service supplied to users,    that infringement, Ireland has failed to fulfil its obligations
     where that service is not provided by a body governed by public        under the EC Treaty — the Court, composed of: G.C. Rodrı́guez
     law within the meaning of Article 4(5) of the Sixth Council            Iglesias, President, J.C. Moitinho de Almeida (Rapporteur),
     Directive 77/388/EEC of 17 May 1977 on the harmonisation               L. Sevón, R. Schintgen (Presidents of Chambers), P.J.G. Kap-
     of the laws of the Member States relating to turnover taxes —          teyn, C. Gulmann, J.-P. Puissochet, P. Jann, H. Ragnemalm,
     Common system of value added tax: uniform basis of assess-             V. Skouris and F. Macken, Judges; S. Alber, Advocate General;
     ment, and by failing to make available to the Commission of            D. Louterman-Hubeau and H.A. Rühl, Principal Adminis-
     the European Communities as own resources accruing from                trators, for the Registrar, has given a judgment on 12 Septemb-
     value added tax the amounts corresponding to the value added           er 2000, in which it:
     tax which should have been levied on those tolls together with
     interest for late payment, the French Republic has failed to fulfil    1.    Declares that by failing to subject to value added tax tolls
     its obligations under Articles 2 and 4 of that directive and                 collected for the use of toll roads and toll bridges as consideration
     under Council Regulation (EEC, Euratom) No 1553/89 of                        for the service supplied to users, when that service is not provided
     29 May 1989 on the definitive uniform arrangements for the                   by a body governed by public law within the meaning of
     collection of own resources accruing from value added tax and                Article 4(5) of the Sixth Council Directive 77/388/EEC of
     Council Regulation (EEC, Euratom) No 1552/89 of 29 May                       17 May 1977 on the harmonisation of the laws of the Member
     1989 implementing Decision 88/376/EEC, Euratom on the                        States relating to turnover taxes — Common system of value
     system of the Communities’ own resources;                                    added tax: uniform basis of assessment, and by failing to make
                                                                                  available to the Commission of the European Communities as
2.   Orders the French Republic to bear the costs.                                own resources accruing from value added tax the amounts
                                                                                  corresponding to the tax which should have been levied on those
                                                                                  tolls together with interest for late payment, Ireland has failed
(1) OJ C 295 of 27.9.1997.
                                                                                  to fulfil its obligations under Articles 2 and 4 of that directive
                                                                                  and under Council Regulation (EEC, Euratom) No 1553/89
                                                                                  of 29 May 1989 on the definitive uniform arrangements for
                                                                                  the collection of own resources accruing from value added tax
                                                                                  and Council Regulation (EEC, Euratom) No 1552/89 of
                                                                                  29 May 1989 implementing Decision 88/376/EEC, Euratom
                                                                                  on the system of the Communities’ own resources.
                                                                            2.    Orders Ireland to bear the costs.
                  JUDGMENT OF THE COURT
                                                                            (1) OJ C 387 of 20.12.1997.
                       of 12 September 2000
in Case C-358/97: Commission of the European Communi-
                           ties v Ireland (1)
(Failure to fulfil obligations — Article 4(5) of the Sixth VAT                                 JUDGMENT OF THE COURT
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)                                                   of 12 September 2000
                          (2000/C 316/16)                                   in Case C-359/97: Commission of the European Communi-
                                                                            ties v United Kingdom of Great Britain and Northern
                                                                                                            Ireland (1)
                    (Language of the case: English)
                                                                            (Failure to fulfil obligations — Article 4(5) of the Sixth VAT
                                                                            Directive — Access to roads on payment of a toll — Failure to
In Case C-358/97: Commission of the European Communities                    levy VAT — Regulations (EEC, Euratom) Nos 1552/89 and
(Agents: H. Michard and B. Doherty) v Ireland (Agent: M.A.                         1553/89 — Own resources accruing from VAT)
Buckley, assisted by D. Sherlock, T. McCann and D. Moloney)
— application for a declaration that by not subjecting tolls for                                        (2000/C 316/17)
the use of toll roads and toll bridges in Ireland to value added
tax, contrary to Articles 2 and 4(1), (2) and (5) of the
Sixth Council Directive 77/388/EEC of 17 May 1977 on the
                                                                                                 (Language of the case: English)
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), and by failing to                In Case C-359/97: Commission of the European Communities
make available to the Commission the amounts of own                         (Agents: H. Michard and B. Doherty) v United Kingdom of