CELEX: C2005/115/04
Language: en
Date: 2005-05-14 00:00:00
Title: Judgment of the Court (First Chamber) of 10 March 2005 in Case C-33/03: Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland (Failure of a Member State to fulfil its obligations — Articles 17 and 18 of the Sixth VAT Directive — Provision of national law under which an employer may deduct VAT on supplies of fuel to his employees when reimbursing their fuel costs)

14.5.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 115/2
            
         
      JUDGMENT OF THE COURT
   
   (First Chamber)
   of 10 March 2005
   in Case C-33/03: Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland (1)
   
   (Failure of a Member State to fulfil its obligations - Articles 17 and 18 of the Sixth VAT Directive - Provision of national law under which an employer may deduct VAT on supplies of fuel to his employees when reimbursing their fuel costs)
   (2005/C 115/04)
   Language of the case: English
   In Case C-33/03, action under Article 226 EC for failure to fulfil obligations, brought before the Court on 28 January 2003 — Commission of the European Communities (Agent: R. Lyal) v United Kingdom of Great Britain and Northern Ireland (Agents: P. Ormond and C. Jackson, assisted by N. Pleming QC) — the Court (First Chamber), composed of P. Jann, President of the Chamber, K. Lenaerts (Rapporteur), N. Colneric, K. Schiemann and E. Juhász, Judges; C. Stix-Hackl, Advocate General; M.-F. Contet, Principal Administrator, for the Registrar, has given a judgment on 10 March 2005, in which it:
   
               1.
            
            
               Declares that, by granting taxable persons the right to deduct value added tax on certain supplies of fuel to non-taxable persons, contrary to the provisions of Articles 17(2)(a) and 18(1)(a) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, the United Kingdom of Great Britain and Northern Ireland has failed to fulfil its obligations under that directive;
            
         
               2.
            
            
               Orders the United Kingdom of Great Britain and Northern Ireland to pay the costs.
            
         
      (1)  OJ C 83 of 05.04.2003.