CELEX: C2001/200/10
Language: en
Date: 2001-07-14 00:00:00
Title: Judgment of the Court (Third Chamber) of 5 April 2001 in Case C-494/99: Commission of the European Communities v Hellenic Republic (Failure by a Member State to fulfil its obligations — Failure to transpose Directive 94/56/EC)

C 200/6                  EN                     Official Journal of the European Communities                                           14.7.2001
                  JUDGMENT OF THE COURT                                                      JUDGMENT OF THE COURT
                           (Sixth Chamber)                                                           (Third Chamber)
                            of 5 April 2001                                                           of 5 April 2001
in Case C-325/99 [reference for a preliminary ruling from                  in Case C-494/99: Commission of the European Communi-
the Hoge Raad der Nederlanden (Netherlands)]: G. van de                                        ties v Hellenic Republic (1)
           Water v Staatssecretaris van Financiën (1)
                                                                           (Failure by a Member State to fulfil its obligations — Failure
(Tax provisions — Harmonisation of laws — Excise duties                                     to transpose Directive 94/56/EC)
— Directive 92/12/EEC — Chargeability of duty — Release
for consumption of products subject to excise duty — Notion
     — Mere holding of a product subject to excise duty)                                              (2001/C 200/10)
                           (2001/C 200/09)
                                                                                                (Language of the case: Greek)
                     (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-494/99: Commission of the European Communities
                                                                           (Agents: M. Patakia and F. Benyon) v Hellenic Republic (Agents:
                                                                           N. Dafniou and D. Tsagkaraki) — application for a declaration
In Case C-325/99: reference to the Court under Article 234                 that, by failing to adopt and, in the alternative, to communicate
of the EC Treaty, from the Hoge Raad der Nederlanden                       to the Commission, within the prescribed period, the laws,
(Netherlands), for a preliminary ruling in the proceedings                 regulations and administrative provisions necessary to comply
pending before that court between G. van de Water and                      in full with Council Directive 94/56/EC of 21 November
Staatssecretaris van Financiën — on the interpretation of                  1994 establishing the fundamental principles governing the
Article 6(1) of Council Directive 92/12/EEC of 25 February                 investigation of civil aviation accidents and incidents (OJ 1994
1992 on the general arrangements for products subject to                   L 319, p. 14), the Hellenic Republic has failed to fulfil its
excise duty and on the holding, movement and monitoring of                 obligations under the EC Treaty and under that directive
such products (OJ 1992 L 76, p. 1), as amended by Council                  — the Court (Third Chamber), composed of: C. Gulmann
Directive 94/74/EC of 22 December 1994 (OJ 1994 L 365,                     (Rapporteur), President of the Chamber, F. Macken and
p. 46) — the Court (Sixth Chamber), composed of: C. Gul-                   J.N. Cunha Rodrigues, Judges; F.G. Jacobs, Advocate General;
mann, President of the Chamber, J.-P. Puissochet, R. Schintgen,            R. Grass, Registrar, has given a judgment on 5 April 2001, in
F. Macken (Rapporteur) and J.N. Cunha Rodrigues, Judges;                   which it:
D. Ruiz-Jarabo Colomer, Advocate General; R. Grass, Registrar,
has given a judgment on 5 April 2001, in which it has ruled:
                                                                           1.    Declares that, by failing to adopt within the prescribed period
                                                                                 the laws, regulations and administrative provisions necessary to
Article 6(1) of Council Directive 92/12/EEC of 25 February 1992                  comply in full with Council Directive 94/56/EC of 21 Novem-
on the general arrangements for products subject to excise duty and              ber 1994 establishing the fundamental principles governing
on the holding, movement and monitoring of such products, as                     the investigation of civil aviation accidents and incidents, the
amended by Council Directive 94/74/EC of 22 December 1994,                       Hellenic Republic has failed to fulfil its obligations under that
must be interpreted as meaning that the mere holding of a product                directive;
subject to excise duty within the meaning of Article 3(1) of that
directive constitutes a release for consumption where duty has not yet     2.    Orders the Hellenic Republic to pay the costs.
been levied on that product pursuant to the applicable provisions of
Community law and national legislation.
                                                                           (1) OJ C 63 of 4.3.2000.
(1) OJ C 333 of 20.11.1999.