CELEX: C2000/006/08
Language: en
Date: 2000-01-08 00:00:00
Title: Judgment of the Court of 5 October 1999 in Case C-251/97: French Republic v Commission of the European Communities (Article 92 of the EC Treaty (now, after amendment, Article 87 EC) — Concept of aid — Relief on social security contributions in consideration for the costs arising for undertakings from collective agreements concerning the reorganisation and reduction of working time)

C 6/4                   EN                      Official Journal of the European Communities                                           8.1.2000
                 JUDGMENT OF THE COURT                                     M. Dı́az-Llanos La Roche and C. Gómez de la Cruz) —
                                                                           application for the partial annulment of Commission Decision
                         (Sixth Chamber)                                   97/333/EC of 23 April 1997 on the clearance of the accounts
                                                                           presented by the Member States in respect of the expenditure
                        of 5 October 1999                                  for 1993 of the Guarantee Section of the European Agricultural
                                                                           Guidance and Guarantee Fund (EAGGF) (OJ 1997 L 139, p. 30)
in Case C-308/95: Kingdom of the Netherlands v Com-                        — the Court (Sixth Chamber), composed of: P.J.G. Kapteyn,
          mission of the European Communities (1)                          President of the Chamber, G. Hirsch and J.L. Murray (Rappor-
                                                                           teur), Judges; P. Léger, Advocate General; H. von Holstein,
(European Regional Development Fund — Projects co-                         Deputy Registrar, has given a judgment on 5 October 1999,
          financed by the ERDF — Closure decision)                         in which it:
                           (2000/C 6/06)                                   1. Annuls Commission Decision 97/333/EC of 23 April 1997
                                                                               on the clearance of the accounts presented by the Member States
                    (Language of the case: Dutch)                              in respect of the expenditure for 1993 of the Guarantee Section
                                                                               of the European Agricultural Guidance and Guarantee Fund
                                                                               (EAGGF) to the extent to which it failed to charge definitively to
(Provisional translation; the definitive translation will be published         the EAGGF the sum of ESP 58 804 012 in respect of financial
                   in the European Court Reports)                              compensation advanced by the Kingdom of Spain in respect of
                                                                               processing of citrus fruit;
In Case C-308/95: Kingdom of the Netherlands (Agents:
J.S. van den Oosterkamp and M.A. Fierstra) v Commission of                 2. Dismisses the remainder of the action;
the European Communities (Agents: E. Mennens and P. Oliver)
— application for annulment of the Commission’s letter dated               3. Orders the parties to bear their own costs.
28 July 1995 on the closure of projects co-financed by the
European Regional Development Fund — the Court (Sixth
Chamber), composed of: P.J.G. Kapteyn, President of the                    (1) OJ C 271 of 6.9.1997.
Chamber, G. Hirsch, J.L. Murray (Rapporteur), H. Ragnemalm
and R. Schintgen, Judges; A. La Pergola, Advocate General;
L. Hewlett, Administrator, for the Registrar, has given a
judgment on 5 October 1999, in which it:
1. Dismisses the application as inadmissible;
2. Orders the Kingdom of the Netherlands to pay the costs.
                                                                                            JUDGMENT OF THE COURT
(1) OJ No C 299 of 11.11.1995.
                                                                                                    of 5 October 1999
                                                                           in Case C-251/97: French Republic v Commission of the
                                                                                               European Communities (1)
                 JUDGMENT OF THE COURT
                                                                           (Article 92 of the EC Treaty (now, after amendment, Article
                         (Sixth Chamber)                                   87 EC) — Concept of aid — Relief on social security
                                                                           contributions in consideration for the costs arising for
                        of 5 October 1999                                  undertakings from collective agreements concerning the
                                                                                   reorganisation and reduction of working time)
in Case C-240/97: Kingdom of Spain v Commission of the
                   European Communities (1)
                                                                                                       (2000/C 6/08)
(EAGGF — Clearance of accounts — 1993 — Export
refunds for butter, beef and veal — Aid for processing of
                            citrus fruit)                                                       (Language of the case: French)
                           (2000/C 6/07)
                                                                           (Provisional translation; the definitive translation will be published
                   (Language of the case: Spanish)                                             in the European Court Reports)
(Provisional translation; the definitive translation will be published     In Case C-251/97: French Republic (Agents: K. Rispal-Bellanger
                   in the European Court Reports)                          and G. Mignot) v Commission of the European Communities
                                                                           (Agent: G. Rozet) — application for annulment of Commission
In Case C-240/97: Kingdom of Spain (Agent: S. Ortiz Vaamon-                Decision 97/811/EC of 9 April 1997 concerning aid granted
de) v Commission of the European Communities (Agents:                      by France to the textile, clothing, leather and footwear
 ---pagebreak--- 8.1.2000              EN                     Official Journal of the European Communities                                                C 6/5
industries (OJ 1997 L 334, p. 25), — the Court, composed of:            composed of: G. Hirsch (Rapporteur), President of the Second
G.C. Rodrı́guez Iglesias, President, P.J.G. Kapteyn, G. Hirsch          Chamber, acting for the President of the Sixth Chamber,
(Rapporteur) (Presidents of Chambers), J.C. Moitinho de Almei-          J.L. Murray and R. Schintgen, Judges; P. Léger, Advocate Gen-
da, C. Gulmann, J.L. Murray, L. Sevón, M. Wathelet and                 eral; H. von Holstein, Deputy Registrar, for the Registrar, has
R. Schintgen, Judges; N. Fennelly, Advocate General; R. Grass,          given a judgment on 5 October 1999, in which it has ruled:
Registrar; has given a judgment on 5 October 1999, in which
it:                                                                     1. Article 11(4) of Second Council Directive 67/228/EEC of
                                                                             11 April 1967 on the harmonisation of legislation of Member
1. Dismisses the application;                                                States concerning turnover taxes — Structure and procedures for
                                                                             application of the common system of value added tax, authorised
2. Orders the French Republic to pay the costs.                              Member States to introduce or retain, and Article 17(6) of Sixth
                                                                             Council Directive 77/388/EEC of 17 May 1977 on the
                                                                             harmonisation of the laws of the Member States relating to
(1) OJ C 295 of 27.9.1997.                                                   turnover taxes — Common system of value added tax: uniform
                                                                             basis of assessment, authorises them to retain, general exclusions
                                                                             from the right to deduct the value added tax payable on the
                                                                             purchase of motor cars used by a taxable person for the purposes
                                                                             of his taxable transactions, even though
                                                                             — those cars were essential tools in the business of the taxable
                                                                                  person concerned, or
                JUDGMENT OF THE COURT
                                                                             — those cars could not, in a specific case, be used for private
                                                                                  purposes by the taxable person concerned.
                       (Sixth Chamber)
                                                                        2. On a proper construction of Article 17(6) of Sixth Directive
                                                                             77/388, Member States may retain the exclusions from the
                      of 5 October 1999
                                                                             right to deduct value added tax referred to in its second
                                                                             subparagraph, even though the Council did not decide, before the
in Case C-305/97 (reference for a preliminary ruling from                    expiry of the period laid down in the first subparagraph, which
the Court of Appeal (England and Wales)): Royscot                            expenditure should not be eligible for deduction of value added
Leasing Ltd and Royscot Industrial Leasing Ltd, Allied                       tax.
Domecq plc, T.C. Harrison Group Ltd v Commissioners
                    of Customs & Excise (1)
                                                                        (1) OJ C 318 of 18.10.1997.
(VAT — Article 11(1) and (4) of the Second Directive —
Article 17(2) and (6) of the Sixth Directive — Right of
deduction — Exclusions by national rules predating the
                        Sixth Directive)
                         (2000/C 6/09)                                                    JUDGMENT OF THE COURT
                                                                                                  (Sixth Chamber)
                  (Language of the case: English)
                                                                                                 of 5 October 1999
                                                                        in Case C-327/97 P: Christos Apostolidis and Others v
In Case C-305/97, reference to the Court under Article 177 of                   Commission of the European Communities (1)
the EC Treaty (now Article 234 EC) by the Court of Appeal
(England and Wales) (United Kingdom) for a preliminary ruling           (Appeal — Remuneration — Weighting coefficient —
in the proceedings pending before that court between Royscot             Compliance with a judgment of the Court of First Instance)
Leasing Ltd and Royscot Industrial Leasing Ltd, Allied Domecq
plc, T.C. Harrison Group Ltd and Commissioners of Customs                                           (2000/C 6/10)
& Excise — on the interpretation of Article 11(4) of Second
Council Directive 67/228/EEC of 11 April 1967 on the
harmonisation of legislation of Member States concerning                                     (Language of the case: French)
turnover taxes — Structure and procedures for application of
the common system of value added tax (OJ, English Special
Edition 1967, p. 16) and of Article 17(6) of Sixth Council              (Provisional translation; the definitive translation will be published
Directive 77/388/EEC of 17 May 1977 on the harmonisation                                    in the European Court Reports)
of the laws of the Member States relating to turnover taxes —
Common system of value added tax: uniform basis of assess-              In Case C-327/97 P: Christos Apostolidis and Others, officials
ment (OJ 1977 L 145, p. 1) — the Court (Sixth Chamber),                 and members of the temporary staff of the Commission of the