CELEX: C2001/173/36
Language: en
Date: 2001-06-16 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 15 March 2001 in Case C-147/00: Commission of the European Communities v French Republic (Failure of a Member State to fulfil its obligations — Quality of bathing water — Inadequate implementation of Directive 76/160/EEC)

16.6.2001                EN                      Official Journal of the European Communities                                           C 173/21
                  JUDGMENT OF THE COURT                                                       JUDGMENT OF THE COURT
                           (Fifth Chamber)
                                                                                                       (Sixth Chamber)
                          of 15 March 2001
                                                                                                      of 15 March 2001
in Case C-108/00 (reference for a preliminary ruling from
the Conseil d’État, France): Syndicat des Producteurs
Indépendants (SPI) v Ministère de l’Économie, des Finan-                   in Case C-147/00: Commission of the European Communi-
                       ces et de l’Industrie (1)                                                  ties v French Republic (1)
(Tax provisions — Harmonisation of laws — Turnover taxes                    (Failure of a Member State to fulfil its obligations — Quality
— Common system of value added tax — Second indent of                       of bathing water — Inadequate implementation of Directive
Article 9(2)(e) of the Sixth VAT Directive — Determination                                               76/160/EEC)
of relevant place for tax purposes — Advertising services
Inclusion of services provided through the intermediary of a
                              third party)                                                             (2001/C 173/36)
                           (2001/C 173/35)
                                                                                                 (Language of the case: French)
                     (Language of the case: French)
                                                                            (Provisional translation; the definitive translation will be published
(Provisional translation; the definitive translation will be published                          in the European Court Reports)
                    in the European Court Reports)
In Case C-108/00: reference to the Court under Article 234                  In Case C-147/00: Commission of the European Communities
EC from the Conseil d’État, France, for a preliminary ruling in            (Agents: J.-F. Pasquier and G. Valero Jordana) v French Republic
the proceedings pending before that court between Syndicat                  (Agents: K. Rispal-Bellanger and D. Colas) — application for a
des Producteurs Indépendants (SPI) and Ministère de l’Econom-               declaration that
ie, des Finances et de l’Industrie — on the interpretation of
Article 9(2)(e) of the Sixth Council Directive 77/388/EEC of
17 May 1977 on the harmonisation of the laws of the Member                  —     by failing to take all necessary measures to ensure that,
States relating to turnover taxes — Common system of value                        within 10 years of notification of Council Directive
added tax: uniform basis of assessment (OJ 1977 L 145, p. 1),                     76/160/EEC of 8 December 1975 concerning the quality
— the Court (Fifth Chamber), composed of: A. La Pergola,                          of bathing water (OJ 1976 L 31, p. 1), the quality of
President of the Chamber, M. Wathelet, D.A.O. Edward, P. Jann                     bathing water conformed to the limit values set in
(Rapporteur) and L. Sevón, Judges; F.G. Jacobs, Advocate                         accordance with the directive, contrary to Article 4(1)
General; D. Louterman-Hubeau, Head of Division, for the                           thereof,
Registrar, has given a judgment on 15 March 2001, in which
it has ruled:
                                                                            —     by failing to carry out sampling operations, the minimum
                                                                                  frequency of which is laid down in the Annex to Directive
The second indent of Article 9(2)(e) of the Sixth Council Directive               76/160 in respect of all parameters and all bathing
77/388/EEC of 17 May 1977 on the harmonisation of the laws of                     waters, contrary to Article 6(1), and
the Member States relating to turnover taxes — Common system of
value added tax: uniform basis of assessment must be interpreted as
                                                                            —     by failing to carry out the sampling operations for the
applying not only to advertising services supplied directly and invoiced
                                                                                  ‘total coliform’ parameter,
by the supplier to a taxable advertiser but also to services supplied
indirectly to the advertiser and invoiced to a third party who in turn
invoices them to the advertiser.
                                                                            the French Republic has failed to take all measures to comply
                                                                            with its obligations under Directive 76/160 and has failed to
                                                                            fulfil its obligations under Articles 3, 4, 5 and 6 of that
(1) OJ C 149 of 27.5.2000.                                                  directive, — the Court (Sixth Chamber), composed of: C. Gul-
                                                                            mann, President of the Chamber, J.-P. Puissochet, F. Macken,
                                                                            N. Colneric and J.N. Cunha Rodrigues (Rapporteur), Judges;
                                                                            D. Ruiz-Jarabo Colomer, Advocate General; R. Grass, Registrar,
                                                                            has given a judgment on 15 March 2001, in which it:
 ---pagebreak--- C 173/22                 EN                       Official Journal of the European Communities                                          16.6.2001
1.    Declares that,                                                         (J. L. Iglesias Buhigues and U. Wölker, assisted by B. Wägen-
                                                                             baur), supported by the French Republic (K. Rispal-Bellanger
      —     by failing to take all the measures necessary to ensure          and C. Vasak), Freistaat Thüringen, represented by
            that, within 10 years of the notification of Council             G. M. Berrisch, of the Brussels Bar, with an address for service
            Directive 76/160/EEC of 8 December 1975 concerning               in Luxembourg at the Chambers of G. Harles, 8-10 Rue
            the quality of bathing water, the quality of bathing water       Mathias Hardt and Molkerei und Weichkäserei K-H. Zimmer-
            conformed to the limit values set in accordance with the         mann GmbH, established in Falkenhain, (Germany), represent-
            directive, contrary to Article 4(1) thereof;                     ed by P. Lotze and S. Lehr, of the Brussels Bar, with an address
                                                                             for service in Luxembourg at the Chambers of R. Faltz, 6 Rue
      —     by failing to carry out sampling operations in line with         Heinrich Heine, the Court (Second Chamber), composed of
            the minimum frequency laid down in the Annex to                  V.Skouris, President of the Chamber, R. Schintgen (Rapporteur)
            Directive 76/160 in respect of inland bathing waters,            and N. Colneric, Judges; P. Léger, Advocate General, R. Grass,
            contrary to Article 6(1), and                                    Registrar, made an order on 26 October 2000 the operative
                                                                             part of which is as follows:
      —     by failing to carry out sampling operations for the ‘total
            coliform’ parameter,
                                                                             1.     The appeal is dismissed;
      the French Republic has failed to fulfil its obligations under
      Articles 3, 4, 5 and 6 of Directive 76/160;                            2.     Molkerei Grossbraunshain GmbH and Bene Nahrungsmittel
                                                                                    GmbH are ordered to pay the costs;
2.    Orders the French Republic to pay the costs.
                                                                             3.     The French Republic and the Freistaat Thüringen shall bear
(1) OJ C 176 of 24.6.2000.
                                                                                    their own costs.
                                                                             (1) OJ C 33 of 6 February 1999.
                     ORDER OF THE COURT
                         (Second Chamber)
                         of 26 October 2000
in Case C-447/98 P: Molkerei Grossbraunshain GmbH                                                 ORDER OF THE COURT
and Bene Nahrungsmittel GmbH v Commission of the
                    European Communities (1)
                                                                                                        (Third Chamber)
(Community protection of designations of origin — Com-
mission Regulation registering the designation ‘Altenburger
                                                                                                     of 15 December 2000
Ziegenkäse’ — Application for annulment — Inadmissibility
                — Appeal manifestly ill-founded)
                                                                             in Case C-86/98 (reference for a preliminary ruling from
                           (2001/C 173/37)                                   the Consiglio di Stato): Questore Macerata v Claudio
                                                                                                            Peroni (1)
                    (Language of the case: German)
                                                                             (Article 104(3) of the Rules of Procedure — Question
                                                                             identical to a question on which the Court has already ruled)
(Provisional translation; the definitive translation will be published
                    in the European Court Reports)
                                                                                                         (2001/C 173/38)
In Case C-447/98 P, Molkerei Grossbraunshain GmbH, and
Bene Nahrungsmittel GmbH, both established in Altenburg
(Germany), represented by M. Lochschelder and T. Klingbell,                                       (Language of the case: Italian)
of the Cologne Bar, with an address for service in Luxembourg
at the Chambers of M. Loesch, 4 rue Carlo Hemmer — appeal
against the order of the Court of First Instance of the European             (Provisional translation; the definitive translation will be published
Communities (Second Chamber) of 15 September 1998 in                                             in the European Court Reports)
Case T-109/97 Molkerei Grossbraunshain GmbH and Bene
Nahrungsmittel GmbH v Commission [1998] ECR II-3533,
seeking to have that order set aside, the other parties to the               In Case C-86/98: reference to the Court under Article 177 of
proceedings being: Commission of the European Communities                    the EC Treaty (now Article 234 EC) from the the Consiglio di