CELEX: C2001/348/11
Language: en
Date: 2001-12-08 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 25 October 2001 in Case C-78/00: Commission of the European Communities v Italian Republic (Failure by a Member State to fulfil its obligations — Articles 17 and 18 of the Sixth VAT Directive — Issue of Government bonds to refund excess VAT — Category of taxable persons whose tax position is in credit)

8.12.2001                EN                       Official Journal of the European Communities                                            C 348/7
                  JUDGMENT OF THE COURT                                            Articles 17 and 18 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, as amended by Council
                           (Fifth Chamber)                                         Directive 95/7/EC of 10 April 1995 amending Directive
                                                                                   77/388/EEC and introducing new simplification measures
                                                                                   with regard to value added tax — scope of certain exemptions
                         of 25 October 2001                                        and practical arrangements for implementing them;
                                                                             2.    Orders the Italian Republic to pay the costs.
in Case C-78/00: Commission of the European Communi-
                      ties v Italian Republic (1)
                                                                             (1) OJ C 149 of 27.5.2000.
(Failure by a Member State to fulfil its obligations —
Articles 17 and 18 of the Sixth VAT Directive — Issue of
Government bonds to refund excess VAT — Category of
        taxable persons whose tax position is in credit)
                           (2001/C 348/11)                                                     JUDGMENT OF THE COURT
                                                                                                      (Fourth Chamber)
                     (Language of the case: Italian)
                                                                                                     of 11 October 2001
(Provisional translation; the definitive translation will be published
                    in the European Court Reports)                           in Case C-110/00: Commission of the European Communi-
                                                                                                ties v Republic of Austria (1)
                                                                             (Failure by a Member State to fulfil its obligations —
                                                                                                     Directive 97/59/EC)
In Case C-78/00: Commission of the European Communities
(Agent: E. Traversa) v Italian Republic (Agent: U. Leanza,                                              (2001/C 348/12)
assisted by G. De Bellis) — application for a declaration that,
by providing that the category of taxable persons whose tax                                      (Language of the case: German)
position for 1992 is in credit be belatedly issued with
government bonds instead of refunds of value added tax, the
Italian Republic has failed to fulfil its obligations under                  (Provisional translation; the definitive translation will be published
Articles 17 and 18 of Sixth Council Directive 77/388/EEC of                                      in the European Court Reports)
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 (OJ 1977 L 145, p. 1),
as amended by Council Directive 95/7/EC of 10 April 1995
amending Directive 77/388/EEC and introducing new simplifi-                  In Case C-110/00: Commission of the European Communities
cation measures with regard to value added tax — scope of                    (Agent: N. Yerrell and C. Ladenburger) v Republic of Austria
certain exemptions and practical arrangements for                            (Agent: C. Pesendorfer) — application for a declaration that,
implementing them (OJ 1995 L 102, p. 18) — the Court (Fifth                  by failing to adopt and/or notify to the Commission the laws,
Chamber), composed of: S. von Bahr (Rapporteur), President                   regulations and administrative provisions necessary to comply
of the Fourth Chamber, acting as President of the Fifth                      with Commission Directive 97/59/EC of 7 October 1997
Chamber, D.A.O. Edward, A. La Pergola, M. Wathelet and                       adapting to technical progress Council Directive 90/679/EEC
C.W.A. Timmermans, Judges; J. Mischo, Advocate General;                      on the protection of workers from risks related to exposure to
R. Grass, Registrar, has given a judgment on 25 October 2001,                biological agents at work (seventh individual Directive within
in which it:                                                                 the meaning of Article 16(1) of Directive 89/301/EEC) (OJ
                                                                             1997 L 282, p. 33), the Republic of Austria has failed to fulfil
                                                                             its obligations under Article 2(1) of that Directive — the Court
                                                                             (Fourth Chamber), composed of S. von Bahr, President of the
1.    Declares that by providing that the category of taxable persons        Chamber, D.A.O. Edward and A. La Pergola (Rapporteur),
      whose tax position for1992 is in credit be belatedly issued with       Judges; L.A. Geelhoed, Advocate General; R. Grass, for the
      government bonds instead of refunds of the excess value added          Registrar, has given a judgment on 11 October 2001, in which
      tax the Italian Republic has failed to fulfil its obligations under    it: