CELEX: C1999/352/16
Language: en
Date: 1999-12-04 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 14 September 1999 in Case C-401/98: Commission of the European Communities v Hellenic Republic (Failure by a Member State to fulfil its obligations - Directive 94/47/EC - Non-transposition)

C 352/8                  EN                      Official Journal of the European Communities                                             4.12.1999
                  JUDGMENT OF THE COURT                                                       JUDGMENT OF THE COURT
                       of 14 September 1999                                                            (Fifth Chamber)
in Case C-391/97 (reference for a preliminary ruling from                                         of 14 September 1999
the Finanzgericht Köln): Frans Gschwind v Finanzamt
                       Aachen-Außenstadt (1)
                                                                            in Case C-401/98: Commission of the European Communi-
                                                                                                ties v Hellenic Republic (1)
(Article 48 of the EC Treaty (now, after amendment, Article
39 EC) — Equal treatment — Taxation of non-residents’
         income — Taxation scale for married couples)                       (Failure by a Member State to fulfil its obligations —
                                                                                       Directive 94/47/EC — Non-transposition)
                           (1999/C 352/15)
                                                                                                       (1999/C 352/16)
                    (Language of the case: German)
                                                                                                 (Language of the case: Greek)
(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-391/97: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Finanzgericht                   In Case C-401/98: Commission of the European Communities
Köln, Germany, for a preliminary ruling in the proceedings                  (Agent: Maria Condou-Durande) v Hellenic Republic (Agents:
pending before that court between Frans Gschwind and                        Nana Dafniou and Dimitra Tsagkaraki) — application for a
Finanzamt Aachen-Außenstadt — on the interpretation of                      declaration that, by failing to adopt the laws, regulations and
Article 48 of the EC Treaty (now, after amendment, Article 39               administrative provisions necessary to comply with Directive
EC) — the Court, composed of: G.C. Rodrı́guez Iglesias,                     94/47/EC of the European Parliament and the Council of
President, P.J.G. Kapteyn, G. Hirsch and P. Jann, Presidents                26 October 1994 on the protection of purchasers in respect
of the Chambers, C. Gulmann, J.L. Murray, D.A.O. Edward,                    of certain aspects of contracts relating to the purchase of the
H. Ragnemalm, L. Sevón, M. Wathelet (Rapporteur) and                       right to use immovable properties on a timeshare basis (OJ
R. Schintgen, Judges; D. Ruiz-Jarabo Colomer, Advocate Gen-                 1994 L 280, p. 83), the Hellenic Republic has failed to fulfil its
eral; D. Louterman-Hubeau, Principal Administrator, for the                 obligations under that directive — the Court (Fifth Chamber),
Registrar, has given a judgment on 14 September 1999, in                    composed of: J.-P. Puissochet, President of the Chamber,
which it has ruled:                                                         P. Jann, C. Gulmann (Rapporteur), D.A.O. Edward and L. Se-
                                                                            vón, Judges; A. Saggio, Advocate General; R. Grass, Registrar,
                                                                            has given a judgment on 14 September 1999, in which it:
Article 48(2) of the EC Treaty (now, after amendment, Article 39(2)
EC) is to be interpreted as not precluding the application of a Member
                                                                            1. Declared that, by failing to adopt within the prescribed period
State’s legislation under which resident married couples are granted             the laws, regulations and administrative provisions necessary to
favourable tax treatment such as that under the splitting procedure              comply with Directive 94/47/EC of the European Parliament
whilst the same treatment of non-resident married couples is made                and the Council of 26 October 1994 on the protection of
subject to the condition that at least 90 % of their total income must
                                                                                 purchasers in respect of certain aspects of contracts relating to the
be subject to tax in that Member State or, if that percentage is not
                                                                                 purchase of the right to use immovable properties on a timeshare
reached, that their income from foreign sources not subject to tax in            basis, the Hellenic Republic has failed to fulfil its obligations
that State must not be above a certain ceiling, thus maintaining the             under that directive;
possibility for account to be taken of their personal and family
circumstances in the State of residence.
                                                                            2. Ordered the Hellenic Republic to pay the costs.
(1) OJ No C 7 of 10.1.1998.
                                                                            (1) OJ No C 397 of 19.12.1998.