CELEX: C2001/348/25
Language: en
Date: 2001-12-08 00:00:00
Title: Case C-381/01: Action brought on 4 October 2001 by the Commission of the European Communities against the Italian Republic

C 348/14              EN                     Official Journal of the European Communities                                       8.12.2001
Reference for a preliminary ruling from the Verwaltungs-                      Republic has failed to fulfil its obligations under the Sixth
gerichtshof by order of that court of 13 September 2001                       Council VAT Directive 77/388/EEC (2);
in the case of Dr Gustav Schneider v Bundesminister für
                              Justiz                                    —     Order the Italian Republic to pay the costs.
                         (Case C-380/01)
                                                                        Pleas in law and main arguments
                         (2001/C 348/24)
                                                                        Under Article 11(A)(1)(a) of the Directive, Member States are
                                                                        required to include in the taxable amount not only that which
                                                                        constitutes the consideration paid by the purchaser or to the
Reference has been made to the Court of Justice of the
European Communities by an order of the Verwaltungsge-                  provider of the service, but also the subsidies provided by third
                                                                        parties to the supplier of the goods or the provider of the
richtshof (Administrative Court, Austria) of 13 September
2001, which was received at the Court Registry on 4 October             service, provided that such subsidies are ‘directly linked to the
2001, for a preliminary ruling in the case of Dr Gustav                 price of such supplies’.
Schneider v Bundesminister für Justiz on the following ques-
tion:                                                                   The Commission argues that the assistance paid to the
                                                                        processing undertakings which produce dried fodder consti-
                                                                        tutes part of the price of the good produced by such
Is Article 6 of Council Directive 76/207/EEC on the implemen-           undertakings, thus falling within the category ‘subsidies directly
tation of the principle of equal treatment for men and women            linked to the price of such supplies’ and which must therefore
as regards access to employment, vocational training and                be subject to tax.
promotion, and working conditions (1) to be interpreted as
meaning that the possibility required by that article of pursuing
claims (in the present case, a claim for compensation) by               (1) OJ 1995 L 15, p. 11.
judicial process is not adequately satisfied by the Austrian            (2) OJ 1977 L 145, p. 1.
Verwaltungsgerichtshof (Administrative Court) alone, in view
of that court’s legally limited powers (a court which hears
appeals on points of law only with no fact-finding powers)?
(1) OJ 1976 L 39, p. 40.
                                                                        Action brought on 5 October 2001 against the French
                                                                        Republic by the Commission of the European Communi-
                                                                                                        ties
                                                                                                  (Case C-384/01)
Action brought on 4 October 2001 by the Commission
of the European Communities against the Italian Republic                                          (2001/C 348/26)
                         (Case C-381/01)
                                                                        An action against the French Republic was brought before the
                                                                        Court of Justice of the European Communities on 5 October
                         (2001/C 348/25)
                                                                        2001 by the Commission of the European Communities,
                                                                        represented by E. Traversa and C. Giolito, acting as Agents,
                                                                        with an address for service in Luxembourg.
An action against the Italian Republic was brought before the
Court of Justice of the European Communities on 4 October               The Commission of the European Communities claims that
2001 by the Commission of the European Communities,                     the Court should:
represented by Enrico Traversa, acting as Agent.
                                                                        —     Declare that, by applying a reduced rate of VAT to the
                                                                              fixed part of the prices for gas and electricity supplied by
The applicant claims that the Court should:                                   the public networks, the French Republic has failed to
                                                                              fulfil its obligations under Article 12(3)(a) and (b) of Sixth
—     Declare that, by failing to levy value added tax (VAT) on               Council Directive 77/388/EC of 17 May 1977 on the
      the assistance paid pursuant to Council Regulation (EC)                 harmonisation of the laws of the Member States relating
      No 603/95 of 21 February 1995 on the common                             to turnover taxes — Common system of value added tax:
      organisation of the market in dried fodder (1), the Italian             uniform basis of assessment (1),