CELEX: C1995/137/11
Language: en
Date: 1995-06-03 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 6 April 1995 in Case C-4/94 (reference for a preliminary ruling from the Queen's Bench Division of the High Court of Justice): BLP Group plc v. Commissioners of Customs and Excise (Value added tax - Interpretation of Article 2 of Directive 67/227/EEC and Article 17 (2) of Directive 77/388/EEC - Deduction of input tax on goods or services relating to exempt transactions)

No C 137/6                EN                      Official Journal of the European Communities                                       3 . 6 . 95
entered into by the branch in the name of its parent body are                input VAT paid, even if the ultimate purpose of the
to be performed in the Contracting State in which the                        transaction is the carrying out of a taxable transaction.
branch is established.
                                                                             (') OJ No C 43 , 12 . 2 . 1994 .
(M OJ No C 338 , 15 . 12 . 1993 .                                            ( 2 ) OJ No 71 , 14 . 4 . 1967, p . 1301 .
( z ) OJ No L 229 , 7 . 10 . 1992 , p . 32 .                                 (>) OJ No L 145 , 13 . 6 . 1977, p . 1 .
(-') O J No L 304 , 30 . 1 0 . 1 978 , p. 1 and — the amended version —
      P - 77.
                                                                                             JUDGMENT OF THE COURT
                                                                                                        ( Sixth Chamber )
                                                                                                         of 6 April 1995
               JUDGMENT OF THE COURT
                                                                             in Case        C-147/94 : Commission of the            European
                             ( Fifth Chamber )                                            Communities v. Kingdom of Spain ( 1 )
                             of 6 April 1995                                 (Failure by a Member State to fulfil its obligations — Failure
in Case C-4/94 ( reference for a preliminary ruling from the                                       to transpose a directive)
Queen 's Bench Division of the High Court of Justice ): BLP                                                ( 95/C 137/12 )
   Group pic v. Commissioners of Customs and Excise (')
 ( Value added tax — Interpretation ofArticle 2 ofDirective
67/22 7/EEC and Article 17(2) ofDirective 77/388/EEC —
                                                                                              (Language of the case: Spanish)
Deduction of input tax on goods or services relating to
                         exempt transactions)                                (Provisional translation; the definitive translation will be
                               ( 95/C 137/ 11 )                                         published in the European Court Reports)
                                                                             In Case C-147/94 : Commission of the European
                (Language of the case: English)
                                                                             Communities ( Agents : Dimitrios Gouloussis and F. Enrique
                                                                             Gonzalez Diaz ) against the Kingdom of Spain (Agents :
In Case C-4/94 : reference to the Court under Article 177 of                 Alberto Jose Navarro Gonzalez and Gloria Calvo Diaz ) —
the EC Treaty from the Queen 's Bench Division of the High                   application for a declaration that, by failing to adopt and
Court of Justice for a preliminary ruling in the proceedings                 bring into force the laws , regulations or administrative
pending before that court between BLP Group pic and                          provisions necessary to comply with Council Directive
Commissioners         of      Customs        and  Excise   —   on    the     90/61 8/EEC of 8 November 1990 amending, particularly as
interpretation of Article 2 of the First Council Directive                   regards motor vehicle liability insurance, Directive
                                                                             73/239/EEC and Directive 88 /357/EEC which concern the
67/227/EEC of 11 April 1967 on the harmonization of
legislation of Member States concerning turnover taxes ( 2 )                 coordination of laws , regulations and administrative
and Article 17 ( 2 ) of the Sixth Council Directive                          provisions relating to direct insurance other than life
77/388/EEC of 17 May 1977 on the harmonization of the                        assurance (2 ) and by not informing the Commission thereof,
laws of the Member States relating to turnover taxes —                       the Kingdom of Spain has failed to fulfil its obligations
Common system of value added tax : uniform basis of                          under the EC Treaty — the Court ( Sixth Chamber ),
assessment ( 3 ) — the Court ( Fifth Chamber ), composed of                  composed of F. A. Schockweiler, President of the Chamber,
C. Gulmann, President of the Chamber, J. C. Moitinho de                      P. J. G. Kapteyn, C. N. Kakouris ( Rapporteur ) J. L. Murray
Almeida ( Rapporteur ) and D. A. O. Edward , Judges; C. O.                   and H. Ragnemalm, Judges; F. G. Jacobs,
Lenz , Advocate-General ; L. Hewlett, Administrator, for the                 Advocate-General; R. Grass, Registrar, gave a judgment on
Registrar, has given a judgment on 6 April 1995 , in which it                6 April 1995 , the operative part of which is as follows :
rules :
                                                                             1 . by failing to adopt and bring into force within the
                                                                                   prescribed period the laws, regulations or administrative
Article 2 of the First Council Directive 67/227/EEC of                             provisions necessary to comply with Council Directive
11 April 1967 on the harmonization of legislation of                               90/618/EEC of 8 November 1990 amending,
Member States concerning turnover taxes and Article 17 of                          particularly as regards motor vehicle liability insurance,
the Sixth Council Directive 77/388/EEC of 17 May 1977 on                           Directive    73 /239/EEC        and Directive 88/357/EEC
the harmonization of the laws of the Member States relating                        which concern the coordination oflaws, regulations and
to turnover taxes — Common system of value added tax:                              administrative provisions relating to direct insurance
uniform basis ofassessment, must be interpreted as meaning                         other than life assurance, the Kingdom of Spain has
that, except in the cases expressly provided for by those                          failed to fulfil its obligations under the EC Treaty;
Directives, where a taxable person supplies services to
another taxable person who uses them for an exempt
transaction, the latter person is not entitled to deduct the                 2 . the remainder of the application is dismissed;