CELEX: C2000/335/12
Language: en
Date: 2000-11-25 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 19 September 2000 in Joined Cases C-177/99 and C-181/99 (references for a preliminary ruling from the Tribunal Administratif, (Administrative Court) Nantes (C-177/99) and Melun (181/99): Ampafrance SA v Directeur des Services Fiscaux de Maine-et-Loire (C-177/99) and Sanofi Synthelabo, formerly Sanofi Winthrop SA v Directeur des Services Fiscaux du Val-de-Marne (C-181/99) (VAT — Deduction of tax — Exclusion of the right of deduction — Entertainment costs — Proportionality)

25.11.2000               EN                     Official Journal of the European Communities                                            C 335/7
                  JUDGMENT OF THE COURT                                                     JUDGMENT OF THE COURT
                           (Fifth Chamber)
                                                                                                    (Sixth Chamber)
                       of 19 September 2000
                                                                                                 of 21 September 2000
in Joined Cases C-177/99 and C-181/99 (references for
a preliminary ruling from the Tribunal Administratif,
(Administrative Court) Nantes (C-177/99) and Melun
(181/99): Ampafrance SA v Directeur des Services Fiscaux                   in Case C-222/98 (reference for a preliminary ruling
de Maine-et-Loire (C-177/99) and Sanofi Synthelabo, for-                   from the Kantongerecht te Groningen): Hendrik van der
merly Sanofi Winthrop SA v Directeur des Services                                         Woude v Stichting Beatrixoord (1)
            Fiscaux du Val-de-Marne (C-181/99) (1)
(VAT — Deduction of tax — Exclusion of the right of                        (Agreements and dominant position — Collective agreement
    deduction — Entertainment costs — Proportionality)                            — Contribution to workers’ sickness insurance)
                           (2000/C 335/12)
                                                                                                     (2000/C 335/13)
                     (Language of the case: French)
                                                                                               (Language of the case: Dutch)
(Provisional translation; the definitive translation will be published
                    in the European Court Reports)
In Joined Cases C-177/99 and C-181/99: references to the                   (Provisional translation; the definitive translation will be published
Court under Article 177 of the EC Treaty (now Article 234                                     in the European Court Reports)
EC) from the Tribunal Administratif, Nantes (C-177/99) and
Melun (181/99) (France), for a preliminary ruling in the
proceedings pending before those courts between Ampafrance                 In Case C-222/98: reference to the Court under Article 177 of
SA v Directeur des Services Fiscaux de Maine-et-Loire                      the EC Treaty (now Article 234 EC) from the Kantongerecht te
(C-177/99) and Sanofi Synthelabo, formerly Sanofi Winthrop                 Groningen (Cartonal Court, Groningen), Netherlands, for a
SA v Directeur des Services Fiscaux du Val-de-Marne                        preliminary ruling in the proceedings pending before that court
(C-181/99) — on the interpretation on the validity of Council              between Hendrik van der Woude and Stichting Beatrixoord on
Decision 89/487/EEC of 28 July 1989 authorising the French                 the interpretation of Articles 85 and 86 of the EC Treaty (now
Republic to apply a measure derogating from the second                     Articles 81 EC and 82 EC) — the Court (Sixth Chamber),
subparagraph of Article 17(6) of the Sixth Directive                       composed of: J.C. Moitinho de Almeida (Rapporteur), President
77/388/EEC on the harmonisation of the laws of the Member                  of the Chamber, R. Schintgen and V. Skouris, Judges;
States relating to turnover taxes (OJ 1989 L 239, p. 21) — the             N. Fennelly, Advocate General; H. von Holstein, Deputy
Court (Fifth Chamber), composed of: D.A.O Edward, President                Registrar, for the Registrar, has given a judgment on 21 Sep-
of the Chamber, L. Sevón, P.J.G. Kapteyn, H. Ragnemalm                    tember 2000, in which it has ruled:
and M. Wathelet (Rapporteur), Judges; G. Cosmas, Advocate
General; H.A. Rühl, Principal Administrator, for the Registrar,
has given a judgment on 19 September 2000, in which it has
ruled:                                                                     The provisions of a collective labour agreement which relate to the
                                                                           sickness insurance of employees covered by the agreement and under
                                                                           which employer contributions may be paid only in respect of insurance
Council Decision 89/487/EEC of 28 July 1989 authorising the                taken out with insurer(s) selected in the context of implementing the
French Republic to apply a measure derogating from the second              agreement are compatible with Articles 85 and 86 of the EC Treaty
subparagraph of Article 17(6) of the Sixth Directive 77/388/EEC            (now Articles 81 EC and 82 EC).
on the harmonisation of the laws of the Member States relating to
turnover taxes is invalid.
                                                                           (1) OJ C 258 of 15.8.1998.
(1) OJ C 204 of 17.7.1999; OJ C 188 of 3.7.1999.