CELEX: C2000/006/10
Language: en
Date: 2000-01-08 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 5 October 1999 in Case C-327/97 P: Christos Apostolidis and Others v Commission of the European Communities (Appeal — Remuneration — Weighting coefficient — Compliance with a judgment of the Court of First Instance)

8.1.2000              EN                     Official Journal of the European Communities                                                C 6/5
industries (OJ 1997 L 334, p. 25), — the Court, composed of:            composed of: G. Hirsch (Rapporteur), President of the Second
G.C. Rodrı́guez Iglesias, President, P.J.G. Kapteyn, G. Hirsch          Chamber, acting for the President of the Sixth Chamber,
(Rapporteur) (Presidents of Chambers), J.C. Moitinho de Almei-          J.L. Murray and R. Schintgen, Judges; P. Léger, Advocate Gen-
da, C. Gulmann, J.L. Murray, L. Sevón, M. Wathelet and                 eral; H. von Holstein, Deputy Registrar, for the Registrar, has
R. Schintgen, Judges; N. Fennelly, Advocate General; R. Grass,          given a judgment on 5 October 1999, in which it has ruled:
Registrar; has given a judgment on 5 October 1999, in which
it:                                                                     1. Article 11(4) of Second Council Directive 67/228/EEC of
                                                                             11 April 1967 on the harmonisation of legislation of Member
1. Dismisses the application;                                                States concerning turnover taxes — Structure and procedures for
                                                                             application of the common system of value added tax, authorised
2. Orders the French Republic to pay the costs.                              Member States to introduce or retain, and Article 17(6) of Sixth
                                                                             Council Directive 77/388/EEC of 17 May 1977 on the
                                                                             harmonisation of the laws of the Member States relating to
(1) OJ C 295 of 27.9.1997.                                                   turnover taxes — Common system of value added tax: uniform
                                                                             basis of assessment, authorises them to retain, general exclusions
                                                                             from the right to deduct the value added tax payable on the
                                                                             purchase of motor cars used by a taxable person for the purposes
                                                                             of his taxable transactions, even though
                                                                             — those cars were essential tools in the business of the taxable
                                                                                  person concerned, or
                JUDGMENT OF THE COURT
                                                                             — those cars could not, in a specific case, be used for private
                                                                                  purposes by the taxable person concerned.
                       (Sixth Chamber)
                                                                        2. On a proper construction of Article 17(6) of Sixth Directive
                                                                             77/388, Member States may retain the exclusions from the
                      of 5 October 1999
                                                                             right to deduct value added tax referred to in its second
                                                                             subparagraph, even though the Council did not decide, before the
in Case C-305/97 (reference for a preliminary ruling from                    expiry of the period laid down in the first subparagraph, which
the Court of Appeal (England and Wales)): Royscot                            expenditure should not be eligible for deduction of value added
Leasing Ltd and Royscot Industrial Leasing Ltd, Allied                       tax.
Domecq plc, T.C. Harrison Group Ltd v Commissioners
                    of Customs & Excise (1)
                                                                        (1) OJ C 318 of 18.10.1997.
(VAT — Article 11(1) and (4) of the Second Directive —
Article 17(2) and (6) of the Sixth Directive — Right of
deduction — Exclusions by national rules predating the
                        Sixth Directive)
                         (2000/C 6/09)                                                    JUDGMENT OF THE COURT
                                                                                                  (Sixth Chamber)
                  (Language of the case: English)
                                                                                                 of 5 October 1999
                                                                        in Case C-327/97 P: Christos Apostolidis and Others v
In Case C-305/97, reference to the Court under Article 177 of                   Commission of the European Communities (1)
the EC Treaty (now Article 234 EC) by the Court of Appeal
(England and Wales) (United Kingdom) for a preliminary ruling           (Appeal — Remuneration — Weighting coefficient —
in the proceedings pending before that court between Royscot             Compliance with a judgment of the Court of First Instance)
Leasing Ltd and Royscot Industrial Leasing Ltd, Allied Domecq
plc, T.C. Harrison Group Ltd and Commissioners of Customs                                           (2000/C 6/10)
& Excise — on the interpretation of Article 11(4) of Second
Council Directive 67/228/EEC of 11 April 1967 on the
harmonisation of legislation of Member States concerning                                     (Language of the case: French)
turnover taxes — Structure and procedures for application of
the common system of value added tax (OJ, English Special
Edition 1967, p. 16) and of Article 17(6) of Sixth Council              (Provisional translation; the definitive translation will be published
Directive 77/388/EEC of 17 May 1977 on the harmonisation                                    in the European Court Reports)
of the laws of the Member States relating to turnover taxes —
Common system of value added tax: uniform basis of assess-              In Case C-327/97 P: Christos Apostolidis and Others, officials
ment (OJ 1977 L 145, p. 1) — the Court (Sixth Chamber),                 and members of the temporary staff of the Commission of the
 ---pagebreak--- C 6/6                   EN                      Official Journal of the European Communities                                             8.1.2000
European Communities, employed in the European Institute                   Divisione Sintetici SpA and Bodetex BVBA on the interpret-
for Transuranic Elements, Karlsruhe (Germany), represented                 ation of Articles 2 and 5(1) of the abovementioned Convention
by J.-N. Louis, T. Demaseure and A. Tornel, of the Brussels Bar,           of 27 September 1968 (OJ 1978 L 304, p. 36), as amended by
with an address for service in Luxembourg at the offices of                the Convention of 9 October 1978 on the Accession of the
Fiduciaire Myson SARL, 30, Rue de Cessange — appeal against                Kingdom of Denmark, Ireland and the United Kingdom of
the judgment of the Court of First Instance of the European                Great Britain and Northern Ireland (OJ 1978 L 304, p. 1 and
Communities (Third Chamber) of 10 July 1997 in Case                        — amended text — p. 77) — the Court composed of:
T-81/96 Apostolidis and Others v Commission [1997] ECR-                    G.C. Rodrı́guez Iglesias, President, P.J.G. Kapteyn, J.-P. Puisso-
SC I-A-207 and II-607, seeking to have that judgment set                   chet, G. Hirsch and P. Jann (Presidents of Chambers), J.C. Moit-
aside, the other party to the proceedings being Commission of              inho de Almeida (Rapporteur), D.A.O. Edward, H. Ragnemalm
the European Communities (Agents: G. Valsesia and J. Currall),             and L. Sevón, M. Wathelet and R. Schintgen, Judges; P. Léger,
supported by the Council of the European Union (Agents:                    Advocate General; H. von Holstein, Deputy Registrar, has
M. Bishop and D. Canga Fano) — the Court (Sixth Chamber),                  given a judgment on 5 October 1999, in which it has ruled:
composed of: P.J.G. Kapteyn, President of the Chamber,
G. Hirsch, J.L. Murray (Rapporteur), H. Ragnemalm and                      On a proper construction of Article 5(1) of the Convention of
R. Schintgen, Judges; J. Mischo, Advocate General; H. von                  27 September 1968 on Jurisdiction and the Enforcement of Judg-
Holstein, Deputy Registrar, for the Registrar, has given a                 ments in Civil and Commercial Matters, as amended by the
judgment on 5 October 1999, in which it:                                   Convention of 9 October 1978 on the Accession of the Kingdom of
                                                                           Denmark, Ireland and the United Kingdom of Great Britain and
1. Dismisses the appeal in its entirety;                                   Northern Ireland, the same court does not have jurisdiction to hear
                                                                           the whole of an action founded on two obligations of equal rank
2. Orders the applicants, the Commission of the European Com-              arising from the same contract when, according to the conflict rules
    munities and the Council of the European Union to bear their           of the State where that court is situated, one of those obligations is to
    own costs.                                                             be performed in that State and the other in another Contracting
                                                                           State.
(1) OJ No C 357 of 22.11.1997.
                                                                           (1) OJ C 41 of 7.2.1998.
                 JUDGMENT OF THE COURT
                                                                                            JUDGMENT OF THE COURT
                        of 5 October 1999
                                                                                                    (Sixth Chamber)
in Case C-420/97 (reference for a preliminary ruling from                                          of 5 October 1999
the Hof van Cassatie): Leathertex Divisione Sintetici SpA
                        v Bodetex BVBA (1)
                                                                           in Case C-433/97 P: IPK-München GmbH v Commission
                                                                                          of the European Communities (1)
(Brussels Convention — Interpretation of Articles 2 and
5(1) — Commercial agency agreement — Action founded on
                                                                           (Appeal — Annulment of a decision of the Commission to
separate obligations arising from the same contract and
                                                                                  refuse to pay the balance of financial assistance)
regarded as equal in rank — Jurisdiction of the court seised
                     to hear the whole action)
                                                                                                      (2000/C 6/12)
                           (2000/C 6/11)
                                                                                              (Language of the case: German)
                    (Language of the case: Dutch)
                                                                           (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-433/97 P: IPK-München GmbH, established in
                                                                           Munich (Germany), represented by H.-J. Priess, of the Brussels
In Case C-420/97: Reference to the Court under the Protocol                Bar, 13 Place des Barricades, B-1000 Brussels — appeal against
of 3 June 1971 on the interpretation by the Court of Justice of            the judgment of the Court of First Instance of the European
the Convention of 27 September 1968 on Jurisdiction and the                Communities (First Chamber) of 15 October 1997 in Case
Enforcement of Judgments in Civil and Commercial Matters                   T-331/94 IPK v Commission [1997] ECR 11-1665, seeking to
by the Hof van Cassatie, Belgium, for a preliminary ruling in              have that judgment set aside, the other party to the proceedings
the proceedings pending before that court between Leathertex               being Commission of the European Communities (Agent: