CELEX: C1999/020/39
Language: en
Date: 1999-01-23 00:00:00
Title: Action brought on 30 November 1998 by the Commission of the European Communities against the Grand Duchy of Luxembourg (Case C-430/98)

23.1.1999             EN                  Official Journal of the European Communities                                    C 20/23
reimbursed (less turnover tax), regardless of which                  Pleas in law and main arguments adduced in support:
purchaser receives the reimbursement (taxpayer or end
user) and how many people there are in the chain of
purchasers. There is no need to adjust the provisional               The mandatory nature of the provisions of the third
turnover since it is the retailer who is taxed on the net            paragraph of Article 189 and of the first paragraph of
value of the coupons which the end user presents to                  Article 5 of the EC Treaty is such as to oblige Member
obtain a price reduction when purchasing the goods. Thus             States to adopt the measures necessary for the
the applicable law on turnover tax in the Federal Republic           implementation of directives within the time-limit
of Germany, and in particular Paragraphs 10(1) and 17(1)             prescribed therein, and to communicate those measures to
of the Law on Turnover Tax, as it is to be applied                   the Commission forthwith. The time-limit in question
pursuant to the German Government's binding                          expired on 21 November 1996 but the Kingdom of
administrative notice of 15 April 1998, infringes Article 11         Belgium has not adopted the necessary measures.
Part 1 1(a) and Article 11 Part C 1 of the Sixth Directive,
since those provisions of that Directive give expression to
the principle that turnover taxes are to be neutral in that          (1) OJ L 319, 12.12.1994, p. 14.
the end result should not be that a taxpayer who, because
he has to pay tax on a higher amount than he received for
his supply, ultimately bears part of the turnover tax.
(1) OJ L 145, 13.6.1977, p. 1.
(2) Judgment in Case C-317/94 [1996] ECR I-5368.
                                                                     Action brought on 30 November 1998 by the Commission
                                                                     of the European Communities against the Grand Duchy of
                                                                                               Luxembourg
                                                                                             (Case C-430/98)
                                                                                              (1999/C 20/39)
Action brought on 30 November 1998 by the Commission
of the European Communities against the Kingdom of                   An action against the Grand Duchy of Luxembourg was
                            Belgium                                  brought before the Court of Justice of the European
                       (Case C-429/98)                               Communities on 30 November 1998 by the Commission
                                                                     of the European Communities, represented by Pieter Jan
                        (1999/C 20/38)                               Kuijper, Legal Adviser, and Nicola Yerrell, a national civil
                                                                     servant on secondment to its Legal Service, acting as
                                                                     Agents, with an address for service in Luxembourg at the
                                                                     office of Carlos Gómez de la Cruz, Wagner Centre,
An action against the Kingdom of Belgium was brought                 Kirchberg.
before the Court of Justice of the European Communities
on 30 November 1998 by the Commission of the
European Communities, represented by Frank Benyon,                   The Commission of the European Communities claims
Legal Adviser, acting as Agent, with an address for service          that the Court should:
in Luxembourg at the Office of Carlos Gómez de la Cruz,
Wagner Centre, Kirchberg.
                                                                     (a) declare that, by failing to adopt and/or to
                                                                          communicate to the Commission the laws,
                                                                          regulations and administrative measures necessary in
The Commission of the European Communities claims                         order to comply with Council Directive 94/45/EC of
that the Court should:                                                    22 September 1994 on the establishment of a
                                                                          European Works Council or a procedure in
                                                                          Community-scale undertakings and Community-scale
                                                                          groups of undertakings for the purposes of informing
(1) declare that, by failing to adopt the laws, regulations
                                                                          and consulting employees (1), alternatively by failing
      and administrative measures necessary in order to
                                                                          to ensure the introduction by the social partners of
      comply with Council Directive 94/56/EC of
                                                                          the necessary measures by voluntary agreement, and
      21 November 1994 establishing the fundamental
                                                                          thus by failing to adopt and/or to communicate to
      principles governing the investigation of civil aviation
                                                                          the Commission the measures necessary in order to
      accidents and incidents (1), alternatively by failing to
                                                                          guarantee the results to be achieved under that
      communicate the measures taken in order to comply
                                                                          directive, the Grand Duchy of Luxembourg has failed
      therewith, the Kingdom of Belgium has failed to fulfil
                                                                          to fulfil its obligations under the EC Treaty; and
      its obligations under that directive;
                                                                     (b) order the Grand Duchy of Luxembourg to pay the
(2) order the Kingdom of Belgium to pay the costs.                        costs.
 ---pagebreak--- C 20/24                EN                 Official Journal of the European Communities                                   23.1.1999
The pleas in law and main arguments are the same as in                         from 1 March 1983, together with compound
Case C-429/98 (2); the time-limit prescribed by the                            legal interest at the annual rate of 10 %;
directive expired on 22 September 1996.
                                                                           Ð the appellant's application for an order requiring
(1) OJ L 254, 30.9.1994, p. 64.                                                the respondent to pay the costs of the present
(2) See page 23 of this Official Journal.                                      proceedings, together with the costs of the
                                                                               proceedings before the Court of First Instance of
                                                                               the European Communities in Case T-237/87.
                                                                     Pleas in law and main arguments adduced in support:
Appeal brought on 30 November 1998 by Nicolaos
Progoulis against the order made on 21 September 1998                Ð     manifest error of law on the part of the Court of
by the First Chamber of the Court of First Instance of the                 First Instance, in that it wrongly assimilated the
European Communities in Case T-237/97 between                              present case to Case T-16/97 Chauvin v. Commission:
Nicolaos Progoulis and the Commission of the European                      the appellant pleaded, as a material new fact,
                           Communities                                     the revelation in Case T-17/95 Alexopoulou v.
                                                                           Commission that the respondent applied a restrictive
                        (Case C-431/98 P)                                  policy as regards (re)grading after 1 September 1993,
                                                                           even in respect of officials recruited prior to that
                          (1999/C 20/40)
                                                                           date. He at no time claimed that the respondent had
                                                                           refused to apply to him the decision of 1 September
                                                                           1993, as amended following delivery of the judgment
An appeal against the order made on 21 September 1998                      in Alexopoulou, with a view to a subjective
by the First Chamber of the Court of First Instance of the                 examination of his exceptional' qualifications, as
European Communities in Case T-237/97 between                              was the case in Chauvin.
Nicolaos Progoulis and the Commission of the European
Communities was brought before the Court of Justice of
the European Communities on 30 November 1998 by                      Ð     absence of an adequate statement of reasons.
Nicolaos Progoulis, represented by Konstantinos
Adamantopoulos and Vassilios Akritidis, of the Athens
Bar, with an address for service in Luxembourg at the
Chambers of Arendt & Medernach, 8-10 Rue Mathias
Hardt.
                                                                     Appeal brought on 1 December 1998 by the Council of
The appellant claims that the Court should:                          the European Union against the judgment delivered on
                                                                     30 September 1998 by the Fifth Chamber of the Court of
                                                                     First Instance of the European Communities in Case
                                                                     T-154/96 between Christiane Chvatal and Others and the
(1) set aside in its entirety the order of the Court of First
                                                                     Court of Justice of the European Communities, supported
      Instance of the European Communities of
                                                                     by the Council of the European Union and the Kingdom
      21 September 1998 in Case T-237/97, in which the
                                                                                            of the Netherlands
      appellant's application was dismissed as inadmissible;
                                                                                            (Case C-432/98 P)
                                                                                              (1999/C 20/41)
(2) itself determine the dispute concerning:
      Ð annulment of the respondent's decision of 13 May             An appeal against the judgment delivered on 30 September
          1997 rejecting the appellant's complaint                   1998 by the Fifth Chamber of the Court of First Instance
          concerning refusal of his application to be                of the European Communities in Case T-154/96 between
          regraded in step 2 of grade B 1 with retroactive           Christiane Chvatal and Others and the Court of Justice of
          effect from 1 March 1983 and for the financial             the European Communities, supported by the Council of
          consequences of the regrading applied for to be            the European Union and the Kingdom of the Netherlands,
          taken into account and calculated retroactively            was brought before the Court of Justice of the European
          from 1 March 1983, together with compound                  Communities on 1 December 1998 by the Council of the
          legal interest at the annual rate of 10 %;                 European Union, represented by Jean-Paul JacqueÂ,
                                                                     Director in its Legal Service, and Diego Canga Fano and
                                                                     TheÂreÁse Blanchet, of its Legal Service, with an address for
      Ð the appellant's application for an order requiring           service in Luxembourg at the Office of Alessandro
          the respondent to pay him the amount                       Morbilli, Director-General of the Legal Affairs Directorate
          corresponding to the financial consequences of             of the European Investment Bank, 100 Boulevard Konrad
          the regrading applied for, calculated retroactively        Adenauer.