CELEX: C2000/273/05
Language: en
Date: 2000-09-23 00:00:00
Title: Judgment of the Court (Second Chamber) of 8 June 2000 in Case C-46/99: Commission of the European Communities v French Republic (Failure by a Member State to fulfil its obligations — Directive 93/104/EC — Organisation of working time — Failure to transpose)

23.9.2000                 EN                      Official Journal of the European Communities                                             C 273/3
                   JUDGMENT OF THE COURT                                     2.    Article 4(3)(a) of the Sixth Directive 77/388 is to be
                                                                                   interpreted as meaning that the option for taxation exercised at
                                                                                   the time of the supply of buildings or parts of buildings and the
                           (Sixth Chamber)                                         land on which they stand must relate inseparably to the
                                                                                   buildings or parts of buildings and the land on which they
                                                                                   stand.
                             of 8 June 2000
                                                                             (1) OJ C 1 of 4.1.1999.
in Case C-400/98 (reference for a preliminary ruling
from the Bundesfinanzhof): Finanzamt Goslar v Brigitte
                              Breitsohl (1)
(Turnover taxes — Common system of value added tax —
Articles 4, 17 and 28 of the Sixth Directive 77/388/EEC —
Status as taxable person and exercise of the right to deduct
in the event of failure of the economic activity envisaged,
prior to the first VAT determination — Supplies of buildings
and the land on which they stand — Whether possible to
limit the option for tax to buildings only, thereby excluding                                  JUDGMENT OF THE COURT
                                the land)
                                                                                                      (Second Chamber)
                            (2000/C 273/04)
                                                                                                         of 8 June 2000
                     (Language of the case: German)                          in Case C-46/99: Commission of the European Communi-
                                                                                                  ties v French Republic (1)
                                                                             (Failure by a Member State to fulfil its obligations —
(Provisional translation; the definitive translation will be published
                                                                             Directive 93/104/EC — Organisation of working time —
                     in the European Court Reports)
                                                                                                     Failure to transpose)
In Case C-400/98: reference to the Court under Article 177 of                                           (2000/C 273/05)
the EC Treaty (now Article 234 EC) from the Bundesfinanzhof,
Germany, for a preliminary ruling in the proceedings pending
before that court between Finanzamt Goslar and Brigitte
Breitsohl — on the interpretation of Articles 4, 17 and 28 of                                     (Language of the case: French)
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 (OJ 1977 L 145 p. 1) —                           (Provisional translation; the definitive translation will be published
the Court, (Sixth Chamber), composed of: J. C. Moitinho de                                       in the European Court Reports)
Almeida, (Rapporteur), President of the Chamber, R. Schintgen,
G. Hirsch, V. Skouris and F. Macken, Judges; D. Ruiz-Jarabo
Colomer, Advocate General; R. Grass, Registrar, has given a                  In Case C-46/99: Commission of the European Communities
judgment on 8 June 2000, in which it has ruled:                              (Agent: D. Gouloussis) v French Republic (Agents: K. Rispal-
                                                                             Bellanger and C. Bergeot) — application for a declaration that,
                                                                             by failing to adopt and, in the alternative, by failing to
1.    Articles 4 and 17 of the Sixth Council Directive 77/388/EEC            communicate to the Commission within the prescribed period,
      of 17 May 1977 on the harmonisation of the laws of the                 the laws, regulations and administrative provisions necessary
      Member States relating to turnover taxes — Common system               fully to comply with Council Directive 93/104/EC of 23 Nov-
      of value added tax: uniform basis of assessment are to be              ember 1993 concerning certain aspects of the organisation of
      interpreted as meaning that the right to deduct the value added        working time (OJ 1993 L 307, p. 18) the French Republic has
      tax paid on transactions carried out with a view to the                failed to fulfil its obligations under the EC Treaty and that
      realisation of a planned economic activity still exists even where     directive — the Court (Second Chamber), composed of:
      the tax authority is aware, from the time of the first tax             R. Schintgen, President of the Chamber, G. Hirsch and V. Skou-
      assessment, that the economic activity envisaged, which was to         ris (Rapporteur), Judges; S. Alber, Advocate General; R. Grass,
      give rise to taxable transactions, will not be taken up.               Registrar, has given a judgment on 8 June 2000, in which it:
 ---pagebreak--- C 273/4                   EN                    Official Journal of the European Communities                                           23.9.2000
1.    Declares that, by failing to adopt within the prescribed period      1.    Declares that, by failing to adopt, within the prescribed periods,
      all the laws, regulations and administrative provisions necessary          all the laws, regulations and administrative provisions necessary
      to comply with Council Directive 93/104/EC of 23 November                  to comply with the provisions referred to in the first subpara-
      1993 concerning certain aspects of the organisation of working             graph of Article 4(1) of Council Directive 96/43/EC of 26 June
      time, the French Republic has failed to fulfil its obligations             1996 amending and consolidating Directive 85/73/EEC in
      under that directive;                                                      order to ensure financing of veterinary inspections and controls
                                                                                 on live animals and certain animal products and amending
2.    Orders the French Republic to pay the costs.                               Directives 90/675/EEC and 91/496/EEC, the Portuguese
                                                                                 Republic has failed to fulfil its obligations under that subpara-
                                                                                 graph;
(1) OJ C 100 of 10.4.1999.
                                                                           2.    Dismisses the remainder of the action;
                                                                           3.    Orders the Portuguese Republic to pay the costs.
                                                                           (1) OJ C 160 of 5.6.1999.
                  JUDGMENT OF THE COURT
                            (First Chamber)
                                                                                             JUDGMENT OF THE COURT
                             of 8 June 2000                                                           (Fourth Chamber)
in Case C-91/99: Commission of the European Communi-                                                    of 8 June 2000
                  ties v Portuguese Republic (1)
                                                                           in Case C-264/99: Commission of the European Communi-
                                                                                                  ties v Italian Republic (1)
(Failure by a Member State to fulfil its obligations —
Directive 96/43/EC — Failure to transpose within the
                           prescribed period)                              (Failure by a Member State to fulfil its obligations —
                                                                           Articles 12 EC, 43 EC and 49 EC — Haulage by operators
                                                                           established in other Member States — National rules requir-
                            (2000/C 273/06)                                         ing enrolment on the register of undertakings)
                                                                                                       (2000/C 273/07)
                   (Language of the case: Portuguese)
                                                                                                 (Language of the case: Italian)
(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-91/99: Commission of the European Communities
(Agent: A. M. Alves Vieira) v Portuguese Republic (Agents:                 In Case C-264/99: Commission of the European Communities
L. Fernandes and M. J. Carvalho) — application for a declar-               (Agents: A. Aresu and M. Patakia) v Italian Republic (Agent:
ation that, by failing to adopt, within the prescribed period, all         Professor Umberto Leanza, assisted by I. M. Braguglia) —
the measures necessary fully to comply with Council Directive              application for a declaration that, by maintaining rules requir-
96/43/EC of 26 June 1996 amending and consolidating Direc-                 ing that Community nationals who carry on business as
tive 85/73/EEC in order to ensure financing of veterinary                  hauliers in Italy as service providers be entered on the
inspections and controls on live animals and certain animal                professional register kept by Chambers of Commerce following
products and amending Directives 90/675/EEC and                            authorisation by the Ministry for the Interior, the Italian
91/496/EEC (OJ 1996 L 162, p. 1), the Portuguese Republic                  Republic has failed to fulfil its obligations under Articles 12
has failed to fulfil its obligations under the EC Treaty — the             EC, 43 EC and 49 EC — the Court (Fourth Chamber),
Court (First Chamber), composed of: L. Sevón, President of                composed of: D. A. O. Edward (Rapporteur), President of the
the Chamber, P. Jann (Rapporteur) and M. Wathelet, Judges;                 Chamber, A. La Pergola and H. Ragnemalm, Judges; S. Alber,
J. Mischo, Advocate General; R. Grass, Registrar, has given a              Advocate General; R. Grass, Registrar, has given a judgment
judgment on 8 June 2000, in which it:                                      on 8 June 2000, in which it: