CELEX: C1999/246/11
Language: en
Date: 1999-08-28 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 29 June 1999 in Case C-172/98: Commission of the European Communities v Kingdom of Belgium (Failure of a Member State to fulfil its obligations - Article 6 of the EC Treaty (now, after amendment, Article 12 EC) - Freedom of establishment - Requirement for there to be Belgian members in order for an association to be granted legal personality)

C 246/6                  EN                      Official Journal of the European Communities                                          28.8.1999
                 JUDGMENT OF THE COURT                                                        JUDGMENT OF THE COURT
                                                                                                      (Sixth Chamber)
                           of 29 June 1999
                                                                                                       of 29 June 1999
in Case C-158/98 (reference for a preliminary ruling from
the Hoge Raad der Nederlanden): Staatssecretaris van
            Financiën v Coffeeshop ‘Siberië’ vof (1)                        in Case C-172/98: Commission of the European Communi-
                                                                                              ties v Kingdom of Belgium (1)
(Tax provisions — Harmonisation of laws — Turnover taxes
— Common system of value added tax — Sixth Directive —                      (Failure of a Member State to fulfil its obligations — Article
   Scope — Supply of a table for the sale of narcotic drugs)                6 of the EC Treaty (now, after amendment, Article 12 EC)
                                                                            — Freedom of establishment — Requirement for there to be
                                                                            Belgian members in order for an association to be granted
                                                                                                      legal personality)
                           (1999/C 246/10)
                                                                                                       (1999/C 246/11)
                     (Language of the case: Dutch)
                                                                                                 (Language of the case: French)
(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-158/98: Reference to the Court under Article 234                  In Case C-172/98: Commission of the European Communities
EC (ex Article 177) by the Hoge Raad der Nederlanden,                       (Agent: M. Patakia) v Kingdom of Belgium (Agent: J. Devadder)
Netherlands, for a preliminary ruling in the proceedings                    — application for a declaration that by requiring the presence
pending before that court between Staatssecretaris van Finan-               of a Belgian member in the administration of an association or
ciën and Coffeeshop ‘Siberië’ vof on the interpretation of                  a minimum, and majority, presence of members of Belgian
Article 2 of Directive 77/388/EEC: Sixth Council Directive of               nationality in order for the legal personality of an association
17 May 1977 on the harmonisation of the laws of the Member                  to be recognised, the Kingdom of Belgium has failed to fulfil
States relating to turnover taxes — Common system of value                  its obligations under Article 6 of the EC Treaty (now, after
added tax: uniform basis of assessment (OJ 1977 L 145, p. 1)                amendment, Article 12 EC) — the Court (Sixth Chamber),
— the Court composed of: G.C. Rodrı́guez Iglesias, President,               composed of: P.J.G. Kapteyn, President of the Chamber,
P.J.G. Kapteyn, J.-P. Puissochet, G. Hirsch and P. Jann (Rappor-            J.L. Murray and H. Ragnemalm (Rapporteur), Judges; G. Cos-
teur) (Presidents of Chambers), J.C. Moitinho de Almeida,                   mas, Advocate General; R. Grass, Registrar, has given a judg-
D.A.O. Edward, H. Ragnemalm and R. Schintgen, Judges;                       ment on 29 June 1999, in which it:
N. Fennelly, Advocate General; R. Grass, Registrar, has given a
judgment on 29 June 1999, in which it has ruled:
                                                                            1. Declares that, by requiring the presence of a Belgian member in
                                                                                 the administration of an association or a minimum, and
                                                                                 majority, presence of members of Belgian nationality in order for
Article 2 of Directive 77/388/EEC: Sixth Council Directive of 17                 the legal personality of an association to be recognised, the
May 1977 on the harmonisation of the laws of the Member States                   Kingdom of Belgium has failed to fulfil its obligations under
relating to turnover taxes — Common system of value added tax:                   Article 6 of the EC Treaty (now, after amendment, Article 12
uniform basis of assessment is to be interpreted as meaning that in              EC);
the circumstances of the main action renting out a space for the sale
of narcotic drugs falls within the scope of that directive.
                                                                            2. Orders the Kingdom of Belgium to pay the costs.
(1) OJ C 209 of 4.7.1998.
                                                                            (1) OJ C 234 of 25.7.1998.