CELEX: C2002/118/03
Language: en
Date: 2002-05-18 00:00:00
Title: Judgement of the Court (Sixth Chamber) 19 March 2002 in Case C-426/98: Commission of the European Communities v Hellenic Republic (Failure by a Member State to fulfil its obligations — Directive 69/335/EEC — Indirect taxes on the raising of capital — Special charges imposed on the formation of public and private limited liability companies, on the publication and alteration of their statutes and on the increase in their capital)

C 118/2                  EN                      Official Journal of the European Communities                                           18.5.2002
                JUDGEMENT OF THE COURT                                                         JUDGEMENT OF THE COURT
                          (Sixth Chamber)
                                                                                                       (Sixth Chamber)
                            14 March 2002
                                                                                                         19 March 2002
in Case C-340/98: Italian Republic v Council of the
                         European Union (1)
                                                                            in Case C-426/98: Commission of the European Communi-
                                                                                                 ties v Hellenic Republic (1)
(Sugar — Price regime — Marketing year 1998/1999 —
Regionalisation — Non-deficit areas — Classification of
Italy — Validity of Regulations (EC) Nos 1360/98 and
                                                                            (Failure by a Member State to fulfil its obligations —
                               1361/98)
                                                                            Directive 69/335/EEC — Indirect taxes on the raising of
                                                                            capital — Special charges imposed on the formation of
                           (2002/C 118/02)                                  public and private limited liability companies, on the publi-
                                                                            cation and alteration of their statutes and on the increase in
                                                                                                          their capital)
                     (Language of the case: Italian)
(Provisional translation; the definitive translation will be published                                  (2002/C 118/03)
                    in the European Court Reports)
                                                                                                  (Language of the case: Greek)
In Case C-340/98, Italian Republic (Agent: U. Leanza, assisted
by I. M. Braguglia) v Council of the European Union (Agents:                (Provisional translation; the definitive translation will be published
J. Carbery, I. Dı́ez Parra and A. Tanca), supported by Com-                                      in the European Court Reports)
mission of the European Communities (Agent: F. P. Ruggeri):
Application for annulment of Article 1 of Council Regulation
(EC) No 1361/98 of 26 June 1998 fixing, for the 1998/1999
marketing year, the derived intervention prices for white sugar,
the intervention price for raw sugar, the minimum prices for
A and B beet, and the amount of compensation for storage                    In Case C-426/98, Commission of the European Communities
costs (OJ 1998 L 185, p. 3), in so far as it omits to fix the               (Agent: D. Gouloussis) v Hellenic Republic (Agent: P. Mylono-
derived intervention price for white sugar for all areas of Italy           poulos): Application for a declaration that, by imposing, in
and thus renders applicable in Italy the intervention price for             addition to capital duty, other special charges on the capital of
white sugar fixed by Article 1(2) of Council Regulation (EC)                public and private limited liability companies on their forma-
No 1360/98 of 26 June 1998 fixing, for the 1998/1999                        tion, on the publication and alteration of their statutes and on
marketing year, certain sugar prices and the standard quality               the increase in their capital, the Hellenic Republic has failed to
of beet (OJ 1998 L 185, p. 1), and, if necessary, annulment of              fulfil its obligations under the EC Treaty and, more specifically,
Article 1(2) of Regulation No 1360/98, in so far as it also fixes           under Articles 7 and 10 of Council Directive 69/335/EEC of
the intervention price for white sugar for Italy, the Court (Sixth          17 July 1969 concerning indirect taxes on the raising of capital
Chamber), composed of: F. Macken, President of the Chamber,                 (OJ, English Special Edition 1969 (II), p. 412), as amended by
N. Colneric (Rapporteur), C. Gulmann, J.-P. Puissochet and                  Council Directive 85/303/EEC of 10 June 1985 (OJ 1985
J.N. Cunha Rodrigues, Judges; J. Mischo, Advocate General;                  L 156, p. 23), the Court (Sixth Chamber), composed of:
H. von Holstein, Deputy Registrar, has given a judgment on                  N. Colneric, President of the Second Chamber, acting for the
14 March 2002, in which it:                                                 President of the Sixth Chamber, C. Gulmann, J.-P. Puissochet,
                                                                            R. Schintgen (Rapporteur) and V. Skouris, Judges; C. Stix-
                                                                            Hackl, Advocate General; L. Hewlett, Administrator, for the
1.    Dismisses the application;                                            Registrar, has given a judgment on 19 March 2002, in which
                                                                            it:
2.    Orders the Italian Republic to pay the costs;
3.    Orders the Commission of the European Communities to bear             1.     Declares that, by imposing, in addition to capital duty, other
      its own costs.                                                               special charges on the capital of public and private limited
                                                                                   liability companies on their formation, on the publication and
                                                                                   alteration of their statutes and on the increase in their capital,
(1) OJ C 340 of 7.11.1998.                                                         the Hellenic Republic has failed to fulfil its obligations under
                                                                                   Articles 7 and 10 of Council Directive 69/335/EEC of 17 July
                                                                                   1969 concerning indirect taxes on the raising of capital, as
                                                                                   amended by Council Directive 85/303/EEC of 10 June 1985;
 ---pagebreak--- 18.5.2002               EN                      Official Journal of the European Communities                                             C 118/3
2.    Orders the Hellenic Republic to pay the costs.                       2.    Annuls Commission Decision 1999/187/EC of 3 February
                                                                                 1999 on the clearance of the accounts presented by the Member
                                                                                 States in respect of the expenditure for 1995 of the Guarantee
(1) OJ C 20 of 23.1.1999.                                                        Section of the European Agricultural Guidance and Guarantee
                                                                                 Fund in so far as it excludes from Community financing
                                                                                 ESP 1 355 544 657, representing the interest payable in the
                                                                                 context of the additional levy on milk and milk-related products;
                                                                           3.    Dismisses the remainder of the application;
                                                                           4.    Orders the Kingdom of Spain to pay the costs.
                 JUDGMENT OF THE COURT
                                                                           (1) OJ C 204 of 17.7.1999.
                         (Sixth Chamber)
                           21 March 2002
in Case C-130/99: Kingdom of Spain v Commission of the
                   European Communities (1)
                                                                                             JUDGMENT OF THE COURT
(EAGGF — Clearance of accounts — Financial years
                          1995 and 1996)                                                              (Fifth Chamber)
                          (2002/C 118/04)                                                              14 March 2002
                   (Language of the case: Spanish)                         in Case C-132/99: Kingdom of the Netherlands v Com-
                                                                                     mission of the European Communities (1)
(Provisional translation; the definitive translation will be published
                   in the European Court Reports)                          (EAGGF — Clearance of accounts — 1995 financial year
                                                                                               — Aid to hemp production)
                                                                                                      (2002/C 118/05)
In Case C-130/99, Kingdom of Spain (Agent: M. López-Monı́s
Gallego) v Commission of the European Communities (Agent:
J. Guerra Fernández): Application for partial annulment of                                     (Language of the case: Dutch)
Commission Decision 1999/186/EC of 3 February 1999
excluding from Community financing certain expenditure
                                                                           (Provisional translation; the definitive translation will be published
incurred by the Member States under the Guarantee Section of
                                                                                               in the European Court Reports)
the European Agricultural Guidance and Guarantee Fund
(EAGGF) (OJ 1999 L 61, p. 34) and Commission Decision
1999/187/EC of 3 February 1999 on the clearance of the
accounts presented by the Member States in respect of the
expenditure for 1995 of the Guarantee Section of the European              In Case C-132/99, Kingdom of the Netherlands (Agents: M. A.
Agricultural Guidance and Guarantee Fund (EAGGF) (OJ 1999                  Fierstra and J. van Bakel), supported by Kingdom of Spain
L 61, p. 37), in so far as it concerns the Kingdom of Spain, the           (Agent: M. López-Monı́s Gallego) v Commission of the Euro-
Court (Sixth Chamber), composed of: F. Macken (Rapporteur),                pean Communities (Agents: T. van Rijn and C. van der
President of the Chamber, C. Gulmann, R. Schintgen, V. Skou-               Hauwaert): Application for partial annulment of Commission
ris and J.N. Cunha Rodrigues, Judges; F.G. Jacobs, Advocate                Decision 1999/187/EC of 3 February 1999 on the clearance
General; R. Grass, Registrar, has given a judgment on 21 March             of the accounts presented by the Member States in respect of
2002, in which it:                                                         the expenditure for 1995 of the Guarantee Section of the
                                                                           European Agricultural Guidance and Guarantee Fund (OJ 1999
                                                                           L 61, p. 37), in so far as it requires a correction of 50 % of the
1.    Annuls Commission Decision 1999/186/EC of 3 February                 expenditure declared by the Kingdom of the Netherlands in
      1999 excluding from Community financing certain expenditure          respect of hemp production aid, namely a correction of
      incurred by the Member States under the Guarantee Section of         NLG 117 277, the Court (Fifth Chamber), composed of: P. Jann
      the European Agricultural Guidance and Guarantee Fund                (Rapporteur), President of the Chamber, D.A.O. Edward,
      (EAGGF) in so far as it excludes from Community financing            A. La Pergola, M. Wathelet and C.W.A. Timmermans, Judges;
      the expenditure incurred by the Kingdom of Spain before              D. Ruiz-Jarabo Colomer, Advocate General; R. Grass, Registrar,
      12 March 1996 in respect of production aid for olive oil;            has given a judgment on 14 March 2002, in which it: