CELEX: C2001/212/05
Language: en
Date: 2001-07-28 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 14 June 2001 in Case C-40/00: Commission of the European Communities v French Republic (Failure by a Member State to fulfil its obligations — Article 17(2) and (6) of the Sixth VAT Directive — Reintroduction, after the date of entry into force of the Directive, of a total abolition of the right to deduct VAT charged on diesel used as fuel for vehicles and machines on the purchase of which no VAT is deductible)

28.7.2001                EN                     Official Journal of the European Communities                                               C 212/3
C. Pesendorfer) — application for a declaration that, by not               K. Rispal-Bellanger and S. Seam) — application for a declar-
adopting, within the prescribed period, all the laws, regulations          ation that by reintroducing from 1 January 1998 a total
and administrative provisions necessary to comply with Com-                prohibition on the right to deduct value added tax on diesel
mission Directive 95/30/EC of 30 June 1995 adapting to                     used as fuel for vehicles on the purchase of which no value
technical progress Council Directive 90/679/EEC on the                     added tax is deductible after having, on several occasions,
protection of workers from risks related to exposure to                    introduced a partial right to deduct the French Republic has
biological agents at work (seventh individual Directive within             failed to fulfil its obligations under Article 17(2) of the Sixth
the meaning of Article 16(1) of Directive 89/391/EEC) (OJ                  Council Directive 77/388/EEC of 17 May 1977 on the
1995 L 155, p. 41), the Republic of Austria has failed to fulfil           harmonisation of the laws of the Member States relating to
its obligations under the EC Treaty — the Court (Third                     turnover taxes — Common system of value added tax: uniform
Chamber), composed of: C. Gulmann, President of the Chamb-                 basis of assessment (OJ 1977 L 145, p. 1), in the version
er, J.-P. Puissochet and J.N. Cunha Rodrigues (Rapporteur),                resulting from Council Directive 95/7/EC of 10 April 1995
Judges; L.A. Geelhoed, Advocate General; R. Grass, Registrar,              amending Directive 77/388 and introducing new simplifi-
has given a judgment on 14 June 2001, in which it:                         cation measures with regard to value added tax — scope of
                                                                           certain exemptions and practical arrangements for
1.    Declares that, by not adopting, within the prescribed period, all    implementing them (OJ 1995 L 102, p. 18) — the Court (Fifth
      the laws, regulations and administrative provisions necessary to     Chamber), composed of: A. La Pergola, President of the
      comply with Commission Directive 95/30/EC of 30 June                 Chamber, D.A.O. Edward, P. Jann, S. von Bahr (Rapporteur)
      1995 adapting to technical progress Council Directive                and C.W.A. Timmermans, Judges; L.A. Geelhoed, Advocate
      90/679/EEC on the protection of workers from risks related to        General; R. Grass, Registrar, has given a judgment on 14 June
      exposure to biological agents at work (seventh individual            2001, in which it:
      Directive within the meaning of Article 16(1) of Directive
      89/391/EEC), the Republic of Austria has failed to fulfil its
      obligations under the Directive;
2.    Orders the Republic of Austria to pay the costs.
                                                                           1.    Declares that by reintroducing from 1 January 1998 a total
                                                                                 prohibition on the right to deduct value added tax on diesel
(1) OJ C 63 of 4.3.2000.                                                         used as fuel for vehicles on the purchase of which no value
                                                                                 added tax is deductible, after having introduced a partial right
                                                                                 to deduct, the French Republic has failed to fulfil its obligations
                                                                                 under Article 17(2) of the 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, in the version
                                                                                 resulting from Council Directive 95/7/EC of 10 April 1995
                  JUDGMENT OF THE COURT
                                                                                 amending Directive 77/388 and introducing new simplification
                                                                                 measures with regard to value added tax — scope of certain
                           (Fifth Chamber)                                       exemptions and practical arrangements for implementing them.
                           of 14 June 2001
in Case C-40/00: Commission of the European Communi-                       2.    Orders the French Republic to pay the costs.
                     ties v French Republic (1)
(Failure by a Member State to fulfil its obligations —
Article 17(2) and (6) of the Sixth VAT Directive —
Reintroduction, after the date of entry into force of the
Directive, of a total abolition of the right to deduct VAT
charged on diesel used as fuel for vehicles and machines on
          the purchase of which no VAT is deductible)                      (1) OJ C 149 of 27.5.2000.
                           (2001/C 212/05)
                     (Language of the case: French)
(Provisional translation; the definitive translation will be published
                    in the European Court Reports)
In Case C-40/00: Commission of the European Communities
(Agents: E. Traversa and C. Giolito) v French Republic (Agents: