CELEX: C2001/150/09
Language: en
Date: 2001-05-19 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 18 January 2001 in Case C-150/99 (reference for a preliminary ruling from the Svea Hovrätt, Sweden): Svenska Staten v Stockholm Lindöpark AB and between Stockholm Lindöpark AB and Svenska Staten (Tax provisions — Harmonisation of laws — Turnover taxes — Common system of value added tax — Sixth Directive — Exemptions — Letting of immovable property — Practice of sport or physical education)

19.5.2001                EN                     Official Journal of the European Communities                                              C 150/5
                 JUDGMENT OF THE COURT                                                        JUDGMENT OF THE COURT
                         (Second Chamber)                                                              (Fifth Chamber)
                         of 18 January 2001                                                          of 18 January 2001
in Case C-113/99 (reference for a preliminary ruling from                  in Case C-150/99 (reference for a preliminary ruling from
the Verwaltungsgerichtshof (Austria)): Herta Schmid v                      the Svea Hovrätt, Sweden): Svenska Staten v Stockholm
Finanzlandesdirektion für Wien, Niederösterreich und                       Lindöpark AB and between Stockholm Lindöpark AB and
                            Burgenland (1)                                                            Svenska Staten (1)
(Directive 69/335/EEC — Indirect taxes on the raising of                   (Tax provisions — Harmonisation of laws — Turnover taxes
        capital — Minimum tax on capital companies)                        — Common system of value added tax — Sixth Directive —
                                                                           Exemptions — Letting of immovable property — Practice of
                                                                                                sport or physical education)
                           (2001/C 150/08)
                                                                                                       (2001/C 150/09)
                    (Language of the case: German)
                                                                                                (Language of the case: Swedish)
(Provisional translation; the definitive translation will be published
                    in the European Court Reports)                         (Provisional translation; the definitive translation will be published
                                                                                                in the European Court Reports)
In Case C-113/99: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Verwaltungsger-                In Case C-150/99: reference to the Court under Article 177 of
ichtshof (Administrative Court), Austria, for a preliminary                the EC Treaty (now Article 234 EC) from the Svea Hovrätt
ruling in the proceedings pending before that court between                (Svea Court of Appeal), Sweden for a preliminary ruling in the
Herta Schmid, acting as insolvency administrator for P.P. Hand-            proceedings pending before that court between Svenska Staten
els GmbH, in liquidation, and Finanzlandesdirektion für Wien,              (Swedish State) and Stockholm Lindöpark AB and between
Niederösterreich und Burgenland — on the interpretation of                 Stockholm Lindöpark AB and Svenska Staten (Swedish State)
Article 10 of Council Directive 69/335/EEC of 17 July 1969                 — on the interpretation of Article 13A(1)(m) and
concerning indirect taxes on the raising of capital (OJ, English           Article 13B(b) of the Sixth Council Directive (77/388/EEC) of
Special Edition 1969 (II), p. 412), as amended by Council                  17 May 1977 on the harmonisation of the laws of the Member
Directive 85/303/EEC of 10 June 1985 (OJ 1985 L 156, p. 23)                States relating to turnover taxes — Common system of value
— the Court (Second Chamber), composed of: V. Skouris,                     added tax: uniform basis of assessment (OJ 1977 L 145, p. 1)
President of the Chamber, R. Schintgen (Rapporteur) and                    — the Court (Fifth Chamber), composed of: D.A.O. Edward,
N. Colneric, Judges; N. Fennelly, Advocate General; R. Grass,              acting as President of the Chamber, P. Jann (Rapporteur) and
Registrar, has given a judgment on 18 January 2001, in which               L. Sevón, Judges; F.G. Jacobs, Advocate General; H. von
it has ruled:                                                              Holstein, Deputy Registrar, for the Registrar, has given a
                                                                           judgment on 18 January 2001, in which it has ruled:
On its proper construction, Article 10 of Council Directive
69/335/EEC of 17 July 1969 concerning indirect taxes on the                1.    The provisions of Article 13A(1)(m) and 13B(b) of the Sixth
raising of capital, as amended by Council Directive 85/303/EEC of                Council Directive (77/388/EEC) of 17 May 1977 on the
10 June 1985, does not preclude the levying, as against insolvent                harmonisation of the laws of the Member States relating to
capital companies lacking own revenue or whose annual revenue does               turnover taxes — Common system of value added tax: uniform
not exceed a certain amount, of a minimum tax, such as that at issue             basis of assessment, preclude national legislation from providing
in the main proceedings, payable for each quarter in respect of which            for a general exemption from value added tax for the supply of
those companies have unlimited liability to corporation tax.                     premises and other facilities and the related supply of accessories
                                                                                 or other arrangements for the practice of sport or physical
                                                                                 education, including services supplied by profit-making organis-
                                                                                 ations.
(1) OJ C 160 of 5.06.1999.
                                                                           2.    The provisions of Article 17(1) and (2) of Directive 77/388,
                                                                                 read together with those of Articles 2, 6(1) and 13B(b), are
                                                                                 sufficiently clear, precise and unconditional for an individual to
                                                                                 rely on them as against a Member State before a national court.
 ---pagebreak--- C 150/6                 EN                       Official Journal of the European Communities                                          19.5.2001
3.    The implementation of a general exemption from value added            —     time which a driver necessarily spends travelling to take over a
      tax for the supply of premises and other facilities and for the             vehicle subject to the obligation to instal and use a tachograph
      related supply of accessories or other arrangements for the                 and which is not at the driver’s home or the employer’s
      purposes of the practice of sport or physical education, where no           operational centre, regardless of whether the employer gave
      such exemption is to be found in Article 13 of Directive                    instructions as to when and how to travel or whether that choice
      77/388, constitutes a serious breach of Community law that                  was left to the driver;
      can render a Member State liable in damages.
                                                                            —     periods of driving spent by a driver whilst performing a
                                                                                  transport service falling outside the scope of Regulation
(1) OJ C 188 of 3.07.1999.                                                        No 3821/85 before taking over a vehicle to which that
                                                                                  regulation applies.
                                                                            (1) OJ C 281 of 2.10.1999.
                 JUDGMENT OF THE COURT
                          (Fifth Chamber)
                        of 18 January 2001                                                    JUDGMENT OF THE COURT
in Case C-297/99 (reference for a preliminary ruling from                                              (Fifth Chamber)
the Nottingham Magistrates’ Court): criminal proceedings
against Skills Motor Coaches Ltd, B.J. Farmer, C.J. Burley                                           of 18 January 2001
                         and B. Denman (1)
                                                                            in Case C-448/99: Commission of the European Communi-
(Social legislation relating to road transport — Tachograph                              ties v Grand Duchy of Luxembourg (1)
record sheets — Obligation to record periods of work, breaks
                     in work and rest periods)
                                                                            (Failure by a Member State to fulfil obligations — Directive
                                                                                                          97/13/EC)
                          (2001/C 150/10)
                                                                                                       (2001/C 150/11)
                   (Language of the case: English)
                                                                                                 (Language of the case: French)
In Case C-297/99: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Nottingham
Magistrates’ Court (United Kingdom), for a preliminary ruling
in the criminal proceedings pending before that court against               (Provisional translation; the definitive translation will be published
Skills Motor Coaches Ltd, B.J. Farmer, C.J. Burley and                                          in the European Court Reports)
B. Denman — on the interpretation of Article 15 of Council
Regulation (EEC) No 3821/85 of 20 December 1985 on                          In Case C-448/99: Commission of the European Communities
recording equipment in road transport (OJ 1985 L 370, p. 8)                 (Agent: M. Nolin) v Grand Duchy of Luxembourg (Agent:
— the Court (Fifth Chamber), composed of: A. La Pergola,                    P. Steinmetz) — application for a declaration that, by failing to
President of the Chamber, M. Wathelet, D.A.O. Edward, P. Jann               bring into force all of the laws, regulations and administrative
(Rapporteur) and L. Sevón, Judges; A. Saggio, Advocate                     provisions necessary to comply with Articles 8(3) and 9(2) of
General; D. Louterman-Hubeau, Head of Division, for the                     Directive 97/13/EC of the European Parliament and of the
Registrar, has given a judgment on 18 January 2001, in which                Council of 10 April 1997 on a common framework for
it has ruled:                                                               general authorisations and individual licences in the field of
                                                                            telecommunications services (OJ 1997 L 117, p. 15), the
                                                                            Grand Duchy of Luxembourg has failed to fulfil its obligations
                                                                            under that directive — the Court (Fifth Chamber), composed
On a proper construction of Article 15 of Council Regulation (EEC)          of: A. La Pergola, President of the Chamber, M. Wathelet,
No 3821/85 of 20 December 1985 on recording equipment in                    D.A.O. Edward, P. Jann and L. Sevón (Rapporteur), Judges;
road transport, a driver’s obligation to record all other periods of        P. Léger, Advocate General; R. Grass, Registrar, has given a
work extends to:                                                            judgment on 18 January 2001, in which it: