CELEX: C1998/397/26
Language: en
Date: 1998-12-19 00:00:00
Title: JUDGMENT OF THE COURT (Sixth Chamber) of 12 November 1998 in Case C-149/97 (reference for a preliminary ruling from the VAT and Duties Tribunal): Institute of the Motor Industry v. Commissioners of Customs and Excise (VAT - Exemptions - Non-profit-making organisations with aims of a trade-union nature)

C 397/16             EN                 Official Journal of the European Communities                                  19.12.98
Ioannou, Judges; F. G. Jacobs, Advocate-General; R.                aim is to defend the collective interests of its members Ð
Grass, Registrar, has given a judgment on 12 November              whether they are workers, employers, independent
1998, in which it:                                                 professionals or traders carrying on a particular economic
                                                                   activity Ð and to represent them vis-aÁ-vis the appropriate
                                                                   third parties, including the public authorities.
1. Dismisses the application;
                                                                   (1) OJ C 166, 31.5.1997.
2. Orders the Kingdom of Spain to pay the costs.
(1) OJ C 131, 26.4.1997.
                                                                   Action brought on 14 October 1998 by the Commission
                                                                   of the European Communities against the Portuguese
                                                                                              Republic
                                                                                          (Case C-367/98)
                                                                                            (98/C 397/27)
              JUDGMENT OF THE COURT
                       (Sixth Chamber)
                                                                   An action against the Portuguese Republic was brought
                    of 12 November 1998                            before the Court of Justice on 14 October 1998 by the
                                                                   Commission of the European Communities, represented
in Case C-149/97 (reference for a preliminary ruling from
                                                                   by António Caeiro, Principal Legal Adviser, acting as
the VAT and Duties Tribunal): Institute of the Motor
                                                                   Agent, with an address for service in Luxembourg at the
    Industry v. Commissioners of Customs and Excise (1)
                                                                   office of Carlos Gómez de la Cruz, also of its Legal
(VAT Ð Exemptions Ð Non-profit-making organisations                Service, Wagner Centre, Kirchberg.
             with aims of a trade-union nature)
                        (98/C 397/26)
                                                                   The applicant claims that the Court of Justice should:
               (Language of the case: English)                     Ð declare that, by enacting and maintaining in force Law
                                                                       No 11/90 of 5 April 1990, and in particular
                                                                       Article 13(3) thereof, the decree-laws privatising
                                                                       undertakings subsequently enacted in implementation
In Case C-149/97: reference to the Court under Article 177             thereof, and Decree-Law No 380/93 of 15 November
of the EC Treaty from the VAT and Duties Tribunal,                     1993 and Decree-Law No 65/94 of 28 February 1994,
London, for a preliminary ruling in the proceedings                    the Portuguese Republic has failed to fulfil its
pending before that court between Institute of the Motor               obligations under the EC Treaty, in particular
Industry and Commissioners of Customs and Excise Ð on                  Articles 52, 56, 58, 73 et seq. (which superseded
the interpretation of Article 13A(1)(l) of the Sixth Council           Article 67 et seq. of the EC Treaty) and Article 221,
Directive 77/388/EEC of 17 May 1977 on the                             and Articles 221 and 231 of the Act of Accession of
harmonisation of the laws of the Member States relating                the Portuguese Republic; (1)
to turnover taxes Ð Common system of value added tax:
uniform basis of assessment (OJ L 145, 13.6.1977, p. 1)
Ð the Court (Sixth Chamber), composed of: P. J. G.
Kapteyn (Rapporteur), President of the Chamber, G. F.              Ð order the Portuguese Republic to pay the costs.
Mancini, J. L. Murray, H. Ragnemalm and K. M.
Ioannou, Judges; G. Cosmas, Advocate-General; L.
Hewlett, Administrator, for the Registrar, has given a             Pleas in law and main arguments adduced in support:
judgment on 12 November 1998, in which it has ruled:
                                                                   Ð By providing that foreign capital holdings in privatised
For the purposes of Article 13A(1)(l) of the Sixth Council             undertakings may not exceed a specified percentage,
Directive 77/388/EEC of 17 May 1977 on the                             and including in that category holdings by Community
harmonisation of the laws of the Member States relating                investors, the Portuguese legislation discriminates
to turnover taxes Ð Common system of value added tax:                  between national citizens and entities and those of
uniform basis of assessment, an organisation with aims of              other Member States, thereby infringing Articles 52 et
a trade-union nature means an organisation whose main                  seq. and 73 et seq. of the EC Treaty.