CELEX: C1995/054/23
Language: en
Date: 1995-03-04 00:00:00
Title: Action brought on 18 January 1995 by the Commission of the European Communities against the French Republic (Case C-17/95)

4 . 3 . 95            I EN                  Official Journal of the European Communities                                No C 54/13
2. Must Article 12 (c ) and Article 3a of Regulation (EEC )            fiscal administration, since requests for refunds are usually
     No 857/84 be interpreted as requiring resumption of               revised and transmitted with, according to the complaints
     production by the actual person concerned ?                       received, delays of up to 12 months.
3 . Does Article 40 ( 3 ) of the EEC Treaty preclude a                 The Commission considers that the Spanish authorities'
     decision by a Member State, pursuant to Regulation                lack of cooperation, in not responding to its written
     No 857/84 of 31 March 1984 as amended by Regulation               requests, is by reason of the significant repercussions it has
     ( EEC ) No 764/89 ( 3 ) of 20 March 1989 , prohibiting            in this matter an infringement of Article 5 of the EC
     joint ventures and authorizing joint agricultural                 Treaty.
     holdings partly devoted to dairy farming ?
H OJ No L 90, 1 . 4 . 1984, p . 13 .
(2 ) OJ No L 90, 1 . 4 . 1984, p . 10 .
(3 ) OJ No L 84, 29 . 3 . 1989, p . 2 .                                Action brought on 18 January 1995 by the Commission of
                                                                        the European Communities against the French Republic
                                                                                                  (Case C-17/95 )
                                                                                                   ( 95/C 54/23
                                                                       An Action against the French Republic was brought before
Action brought on 18 January 1995 by the Commission of                 the Court of Justice of the European Communities on
the European Communities against the Kingdom of                        18 January 1995 by the Commission of the European
                                 Spain                                 Communities, represented by Gerard Rozet, Legal Adviser,
                          ( Case C-16/95 )                             acting as Agent, with an address for service in Luxembourg
                                                                       at the office of Georgios Kremlis, of the Legal Service,
                            ( 95/C 54/22 )                             Wagner Centre, Kirchberg.
An action against the Kingdom of Spain was brought before              The applicant claims that the Court should:
the Court of Justice of the European Communities on
18 January 1995 by the Commission of the European                      1 . declare that, by not adopting the laws, regulations and
Communities, represented by Blanca Rodriguez Galindo                        administrative provisions necessary in order to comply
and Enrico Traversa, both of the Legal Service, acting as                   with
Agents, with an address for service in Luxembourg at the
office of Georgios Kremlis, a member of the Legal Service of                — Council Directive 91/67/EEC of 28 January 1991
the Commission, Wagner Centre, Kirchberg.                                        concerning the animal health conditions governing
                                                                                 the placing on the market of aquaculture animals
                                                                                 and products (*),
The applicant claims that the Court should:
                                                                            — Council Directive 91 /628/EEC of 19 November
1 . declare that the Kingdom of Spain has failed to fulfil its                   1991 on the protection of animals during transport
     obligations under the Treaty:                                               and amending Directives 90/425/EEC and
                                                                                 91/496/EEC ( 2), and
     (a ) in not respecting the time-limit of six months for the
           refund of value added tax to taxable persons not                 — Council Directive 92/35/EEC of 29 April 1993
           established in the territory of the country contrary                  laying down control rules and measures to combat
           to Article 7 (4) of the Eighth Directive 79/1072/EEC                  African horse sickness ( 3 ),
           of 6 December 1979 on the arrangements for the
           refund of value added tax to taxable persons not                 and/or by failing to communicate them to the
           established in the territory of the country;                      Commission, the French Republic has failed to fulfil its
                                                                            obligations under the penultimate articles of the said
                                                                             directives and under the EC Treaty;
     ( b) in infringing the duty of cooperation of the Member
           States laid down in Article 5 of the EC Treaty.
                                                                       2. Order the French Republic to pay the costs.
2. Order the Kingdom of Spain to pay the costs .
                                                                       The pleas in law and main arguments are similar to those in
                                                                       Case C- 14/95 (4); the time-limits for transposition expired
Pleas in law and main arguments                                        on 1 January 1993 .
Notwithstanding the existence of Spanish legislation which             (!)  OJ No L 46, 19 . 2 . 1991 , p . 1 .
is in principle in accordance with the Eighth Directive, the           (2 ) OJ No L 340, 11 . 12. 1991 , p. 17.
Commission considers that it has been shown that the                   (3)  OJ No L 157, 10. 6 . 1992, p . 19 .
time-limit of six months for the refund of VAT to taxable              (4 ) See this edition of the OJ, p . 12 .
persons not established in the territory of the country is not
always respected by the relevant department of the Spanish