CELEX: C1997/271/05
Language: en
Date: 1997-09-06 00:00:00
Title: JUDGMENT OF THE COURT (Sixth Chamber) of 17 July 1997 in Case C-190/95 (reference for a preliminary ruling from the Gerechtshof te Amsterdam): ARO Lease BV v. Inspecteur van de Belastingdienst Grote Ondernemingen, Amsterdam (Sixth VAT Directive - Leasing company supplying passenger cars - Place where the supplier has established its business - Fixed establishment)

C 271 /4                EN                  Official Journal of the European Communities                                   6 . 9 . 97
                JUDGMENT OF THE COURT                                    Action brought on 30 June 1997 by Ireland against the
                           ( Sixth Chamber)                                       Commission of the European Communities
                                                                                                ( Case C-239/97)
                            of 17 July 1997
                                                                                                  ( 97/C 271/06 )
  in Case C-190/95 (reference for a preliminary ruling from
  the Gerechtshof te Amsterdam ): ARO Lease BV v.
  Inspecteur van de Belastingdienst Grote Ondernemingen,
                             Amsterdam 0 )                               An action against the Commission of the European
                                                                         Communities was brought before the Court of Justice of
  (Sixth VAT Directive — Leasing company supplying                       the European Communities on 30 June 1997 by Ireland,
 passenger cars — Place where the supplier has established               represented by Mr Michael A. Buckley, Chief State
              its business — Fixed establishment)                        Solicitor, Agent for Ireland, assisted by Mr Paul Gallagher,
                             ( 97/C 271 /05 )                            SC, of the Bar of Ireland, and Ms Niamh Hyland, BL, of
                                                                         the Bar of Ireland, with an address for service in
                                                                         Luxembourg at the Embassy of Ireland, 28, route d'Arlon.
                  (Language of the case: Dutch)
                                                                         The Applicant claims that the Court should:
   (Provisional translation; the definitive translation will be
           published in the European Court Reports)
                                                                         — annul Commission Decision C(97) 693 of 16 April
                                                                             1997 concerning the reduction of assistance from the
 In Case C-190/95 : reference to the Court under Article 177                 European Regional Development Fund (hereafter
 of the EC Treaty from the Gerechtshof te Amsterdam, for                     'ERDF') to the operational programme for Tourism in
 a preliminary ruling in the proceedings pending before                      Ireland 1989—1993 within the Community support
 that court between ARO Lease BV and Inspecteur der                          framework for structural assistance under Objective 1
 Belastingdienst Grote Ondernemingen te Amsterdam — on                       in Ireland for the period 1989—1993 and amending
 the interpretation of Article 9 ( 1 ) of Sixth Council                      Decision C(89 ) 2258/7 of 21 December 1989 as last
 Directive 77/388/EEC of 17 May 1977 on the                                  amended by C(93 ) 3769 of 17 December 1993 ,
 harmonization 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 ) — the             — order the Commission to pay the costs of this
 Court ( Sixth Chamber ), composed of: G. F. Mancini,                        application.
 President of Chamber, J. L. Murray, C. N. Kakouris
 ( Rapporteur), P. J. G. Kapteyn and G. Hirsch, Judges; N.
Fennelly, Advocate General; H. A. Riihl, Principal                      Pleas in law and main arguments adduced in support:
Administrator, for the Registrar, has given a judgment on
 17 July 1997, in which it has ruled:
                                                                        Applicable law
 On a proper construction of Article 9 (1 ) of Sixth Council
Directive 77/388/EEC of 17 May 1977 on the                              The decision under which the monies for the project at the
harmonization of the laws of the Member States relating                 Burren National Park and the Wicklow National Park
to turnover taxes — Common system of value added tax:                   were awarded was Decision C(89 ) 2258/7 of 21 December
uniform basis of assessment, a leasing company                           1989 as last amended by Decision C(93 ) 3769 of
established in one Member State does not supply services                17 December 1993 . The applicant is seeking the
from a fixed establishment in another Member State if it                annulment of the Commission decision of 16 April 1997
makes passenger cars available in the second State under                which seeks to amend this decision. The applicant submits
leasing agreements to customers established there, if its               that it is clear that the relevant law applicable to the
customers have entered into contact with it through self­               present annulment action is Regulation ( EEC ) No 4253/
employed intermediaries established in the second State, if             88 ( M.
they have chosen their cars from dealers established in the
second State, if the leasing company has acquired the cars
in the second State, in which they are registered, and has              Substance
made them available to its customers under leasing
agreements drawn up and signed at its main place of
business, and if the customers bear maintenance costs and               i)  Lack of a significant change
pay road tax in the second State, but the leasing company
does not have an office or any premises on which to store
the cars there.                                                             The applicant submits that in view of the fact that the
                                                                            approval given by the sub-committee for Sub­
(') OJ C 208 , 12 . 8 . 1995 .                                              Programmes 1 and 2 of the Tourism Operational
                                                                            Programme was given in general terms to 'the creation
                                                                            of a national park' and that the work done at the
                                                                            Burren National Park is part of the creation of a