CELEX: C2003/184/25
Language: en
Date: 2003-08-02 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 5 June 2003 in Case C-438/01 (Reference for a preliminary ruling from the Cour de cassation): Design Concept SA v Flanders Expo SA (Sixth VAT Directive — Article 9(2)(e) — Place of taxable transactions — Fiscal connection — Advertising services)

2.8.2003                 EN                           Official Journal of the European Union                                                C 184/13
2.    Orders the Italian Republic to pay the costs.                                             JUDGMENT OF THE COURT
                                                                                                         (Fifth Chamber)
(1) OJ C 31 of 2.2.2002.
                                                                                                         of 12 June 2003
                                                                              in Case C-425/01: Commission of the European Commu-
                                                                                               nities v Portuguese Republic (1)
                                                                              (Failure of a Member State to fulfil obligations — Incom-
                                                                              plete transposition of Directive 89/391/EEC — Safety and
                                                                                                        health of workers)
                                                                                                         (2003/C 184/24)
                   JUDGMENT OF THE COURT
                                                                                                (Language of the case: Portuguese)
                            (Fifth Chamber)                                   (Provisional translation; the definitive translation will be published in
                                                                                                    the European Court Reports)
                           of 26 June 2003
                                                                              In Case C-425/01, Commission of the European Communities
                                                                              (Agents: H. Kreppel and M. França) v Portuguese Republic
in Case C-422/01 (Reference for a preliminary ruling from                     (Agents: L. Fernandes and F. Ribeiro Lopes): Application for a
the Regeringsrätten): Försäkringsaktiebolaget Skandia                         declaration that the Portuguese Republic has failed to fulfil its
          (publ), Ola Ramstedt v Riksskatteverket (1)                         obligations under Articles 4 and 10 to 12 of Council Directive
                                                                              89/391/EEC of 12 June 1989 on the introduction of measures
                                                                              to encourage improvements in the safety and health of workers
(Occupational endowment pension insurance — Policy taken                      at work (OJ 1989 L 183, p. 1), the Court (Fifth Chamber),
out with a company in another Member State — Difference                       composed of: M. Wathelet, President of the Chamber, C.W.
    in tax treatment — Compatibility with Article 49 EC)                      A. Timmermans, P. Jann, S. von Bahr (Rapporteur) and
                                                                              A. Rosas, Judges; C. Stix-Hackl, Advocate General; R. Grass,
                                                                              Registrar, has given a judgment on 12 June 2003, in which it:
                            (2003/C 184/23)
                                                                              1.    Dismisses the action;
                     (Language of the case: Swedish)                          2.    Orders the Commission of the European Communities to pay
                                                                                    the costs.
(Provisional translation; the definitive translation will be published in
                                                                              (1) OJ C 348 of 8.12.2001.
                       the European Court Reports)
In Case C-422/01: Reference to the Court under Article 234
EC by the Regeringsrätten (Sweden) for a preliminary ruling in                                  JUDGMENT OF THE COURT
the proceedings pending before that court between Försäk-
ringsaktiebolaget Skandia (publ), Ola Ramstedt and Riksskatte-                                           (Fifth Chamber)
verket, on the interpretation of the EC Treaty and Article 49
EC in particular, the Court (Fifth Chamber), composed of:                                                of 5 June 2003
M. Wathelet (Rapporteur), President of the Chamber,
C.W.A. Timmermans, A. La Pergola, P. Jann and A. Rosas,                       in Case C-438/01 (Reference for a preliminary ruling from
Judges; P. Léger, Advocate General; R. Grass, Registrar, has                  the Cour de cassation): Design Concept SA v Flanders
given a judgment on 26 June 2003, in which it has ruled:                                                    Expo SA (1)
                                                                              (Sixth VAT Directive — Article 9(2)(e) — Place of taxable
Article 49 EC precludes an insurance policy issued by an insurance               transactions — Fiscal connection — Advertising services)
company established in another Member State which meets the
conditions laid down in national law for occupational pension insur-                                     (2003/C 184/25)
ance, apart from the condition that the policy must be issued by an
insurance company operating in the national territory, from being                                  (Language of the case: French)
treated differently in terms of taxation, with income tax effects which,
depending on the circumstances in the individual case, may be less            (Provisional translation; the definitive translation will be published in
favourable.                                                                                         the European Court Reports)
(1) OJ C 84 of 6.4.2002.                                                      In Case C-438/01: Reference to the Court under Article 234
                                                                              EC by the Cour de cassation (Luxembourg) for a preliminary
                                                                              ruling in the proceedings pending before that court between
 ---pagebreak--- C 184/14                EN                            Official Journal of the European Union                                                 2.8.2003
Design Concept SA and Flanders Expo SA, on the interpretation                 17 May 1977 on the harmonisation of the laws of the Member
of Article 9(2)(e) of Sixth Council Directive 77/388/EEC of                   States relating to turnover taxes — Common system of value
17 May 1977 on the harmonisation of the laws of the Member                    added tax: uniform basis of assessment (OJ 1977 L 145, p. 1),
States relating to turnover taxes — Common system of value                    the Court (Sixth Chamber), composed of: J.-P. Puissochet, Presi-
added tax: uniform basis of assessment (OJ 1977 L 145, p. 1),                 dent of the Chamber, C. Gulmann, F. Macken, N. Colneric and
the Court (Fifth Chamber), composed of: M. Wathelet, President                J.N. Cunha Rodrigues (Rapporteur), Judges; D. Ruiz-Jarabo
of the Chamber, C.W.A. Timmermans, D.A.O. Edward, A. La                       Colomer, Advocate General; L. Hewlett, Principal Administrator,
Pergola and S. von Bahr (Rapporteur), Judges; F.G. Jacobs,                    for the Registrar, has given a judgment on 26 June 2003, in
Advocate General; M.-F. Contet, Principal Administrator, for the              which it has ruled:
Registrar, has given a judgment on 5 June 2003, in which it has
ruled:
                                                                              A partnership which admits a partner in consideration of payment of a
                                                                              contribution in cash does not effect towards that person a supply of
Article 9(2)(e) of Sixth Council Directive 77/388/EEC of 17 May               services for consideration within the meaning of Article 2(1) of Sixth
1977 on the harmonisation of the laws of the Member States relating           Council Directive 77/388/EEC of 17 May 1977 on the harmonisa-
to turnover taxes — Common system of value added tax: uniform                 tion of the laws of the Member States relating to turnover taxes —
basis of assessment must be interpreted as applying to advertising            Common system of value added tax: uniform basis of assessment.
services supplied indirectly to the advertiser and invoiced to an inter-
mediate customer who in turn invoices them to the advertiser. The fact
that the advertiser does not produce goods or services in the price of        (1) OJ C 56 of 2.3.2002.
which the cost of the advertising services may be included is not
relevant for the purpose of determining the place where the services are
supplied to the intermediate customer.
(1) OJ C 84 of 6.04.2002.
                                                                                                 JUDGMENT OF THE COURT
                                                                                                         (Third Chamber)
                  JUDGMENT OF THE COURT                                                                  of 12 June 2003
                           (Sixth Chamber)                                    in Case C-446/01: Commission of the European Commu-
                                                                                                  nities v Kingdom of Spain (1)
                           of 26 June 2003
                                                                              (Failure of a Member State to fulfil obligations — Directive
                                                                                   75/442/EEC — Environment — Waste management)
in Case C-442/01 (Reference for a preliminary ruling from
the Bundesfinanzhof): KapHag Renditefonds 35 Spree-
center Berlin-Hellersdorf 3. Tranche GbR v Finanzamt                                                      (2003/C 184/27)
                           Charlottenburg (1)
                                                                                                   (Language of the case: Spanish)
(Sixth VAT Directive — Scope — Supply of services for
consideration — Admission of a member to a partnership
    in consideration of payment of a contribution in cash)                    (Provisional translation; the definitive translation will be published in
                                                                                                     the European Court Reports)
                            (2003/C 184/26)
                    (Language of the case: German)                            In Case C-446/01, Commission of the European Communities
                                                                              (Agent: G. Valero Jordana) v Kingdom of Spain (Agent:
                                                                              L. Fraguas Gadea): Application for a declaration that, by failing
(Provisional translation; the definitive translation will be published in     to adopt the measures necessary to ensure, as regards certain
                      the European Court Reports)                             waste-disposal sites, the implementation of Articles 4, 9 and,
                                                                              where relevant, 13 of Council Directive 75/442/EEC of 15 July
                                                                              1975 on waste (OJ 1975 L 194, p. 39), as amended by Council
                                                                              Directive 91/156/EEC of 18 March 1991 (OJ 1991 L 78, p. 32),
In Case C-442/01: Reference to the Court under                                the Kingdom of Spain has failed to fulfil its obligations under
Article 234 EC by the Bundesfinanzhof (Germany) for a                         that directive, the Court (Third Chamber), composed of:
preliminary ruling in the proceedings pending before that                     J.-P. Puissochet, President of the Chamber, C. Gulmann and
court between KapHag Renditefonds 35 Spreecenter Berlin-                      J.N. Cunha Rodrigues (Rapporteur), Judges; L.A. Geelhoed,
Hellersdorf 3. Tranche GbR and Finanzamt Charlottenburg, on                   Advocate General, R. Grass, Registrar, has given a judgment
the interpretation of Sixth Council Directive 77/388/EEC of                   on 12 June 2003, in which it: