CELEX: C1997/252/22
Language: en
Date: 1997-08-16 00:00:00
Title: JUDGMENT OF THE COURT (Sixth Chamber) of 3 July 1997 in Case C-60/96: Commission of the European Communities v. French Republic (Failure by a Member State to fulfil its obligations - VAT - Sixth Directive - Exemptions - Letting of tents, caravans or mobile homes)

No C 252/12            EN                  Official Journal of the European Communities                                      16 . 8 . 97
consideration is in kind, when it permits a refund where              2 . orders the French Republic to pay the costs.
the consideration is expressed in money.
                                                                      (') OJ No C 133 , 4 . 5 . 1996 .
H OJ No C 333 , 9 . 12 . 1995 .
                                                                                      JUDGMENT OF THE COURT
               JUDGMENT OF THE COURT                                                             of 9 July 1997
                        ( Sixth Chamber)                              in Joined Cases C-34/95 , C-35/95 and C-36/95
                                                                      (references for a preliminary ruling from the
                          of 3 July 1997                              Marknadsdomstol ): Konsumentombudsmannen (KO) v.
                                                                      De Agostini ( Svenska) Förlag AB and Konsumentombuds­
in     Case   C-60/96: Commission of the European                                mannen (KO ) v. TY-Shop i Sverige AB (')
              Communities v. French Republic (^
                                                                      ('Television without frontiers ' Directive — Television
 (Failure by a Member State to fulfil its obligations — VAT           advertising broadcast from a Member State — Prohibition
— Sixth Directive — Exemptions — Letting of tents,                    of misleading advertising — Prohibition of advertising
                   caravans or mobile homes)                                                 directed at children)
                          ( 97/C 252/22 )                                                        ( 97/C 252/23 )
                 (Language of the case: French)                                        (Language of the case: Swedish)
                                                                         (Provisional translation; the definitive translation will be
   (Provisional translation; the definitive translation will be                  published in the European Court Reports)
           published in the European Court Reports)
                                                                      In Joined Cases C-34/95 , C-35/95 and C-36/95 : references
                                                                      to the Court under Article 177 of the EC Treaty from the
 In Case C-60/96 : Commission of the European
 Communities ( Agents : Helene Michard and Enrico
                                                                      Marknadsdomstol ( Sweden ) for a preliminary ruling in the
                                                                      proceedings pending before that court between Konsumen­
Traversa ) v. French Republic ( Agents: Catherine de Salins
 and Gautier Mignot) — Application for a declaration that,
                                                                      tombudsmannen ( KO ) and De Agostini ( Svenska ) Förlag
                                                                      AB ( C-34/95 ), and between Konsumentombudsmannen
 by introducing and maintaining in force an administrative
                                                                       ( KO ) and TV-Shop i Sverige AB ( C-35/95 and C-36/95 ) —
 provision extending to the letting of certain forms of
                                                                      on the interpretation of Articles 30 and 59 of the EC
 movable property the exemption from VAT which,
                                                                      Treaty and of Council Directive 89/552/EEC of 3 October
 pursuant to Article 13 B ( b ) of the Sixth Council Directive
                                                                       1989 on the coordination of certain provisions laid down
 77/388/EEC of 17 May 1977 on the harmonization of the
                                                                       by law, regulation or administrative action in Member
 laws of the Member States relating to turnover taxes —
                                                                       States concerning the pursuit of television broadcasting
 Common system of value added tax: uniform basis of
                                                                       activities ( OJ No L 298 , 17. 10 . 1989, p. 23 ) — the
 assessment, is restricted exclusively to the letting of
                                                                       Court, composed of: G. C. Rodriguez Iglesias, President,
 immovable property, the French Republic has failed to
                                                                       G. F. Mancini, J. C. Moitinho de Almeida, J. L. Murray
 fulfil its obligations under Article 2 of that Directive —
                                                                       ( Rapporteur ) and L. Sevón ( Presidents of Chambers ), C. N.
 the Court ( Sixth Chamber ), composed of: G. F. Mancini,
                                                                       Kakouris, P. J. G. Kapteyn, C. Gulmann, D. A. O.
 President of the Chamber, J. L. Murray, C. N. Kakouris,
                                                                       Edward, J. -P. Puissochet, G. Hirsch, P. Jann and H.
 P. J. G. Kapteyn ( Rapporteur ) and R. Schintgen, Judges;             Ragnemalm, Judges; F. G. Jacobs, Advocate-General ; H. A.
 G. Cosmas, Advocate-General; H. von Holstein, Deputy
                                                                       Rühl, Principal Administrator, for the Registrar, has given
 Registrar, for the Registrar, has given a judgment on 3 July
                                                                       a judgment on 9 July 1997, in which it has ruled:
  1997, in which it:
                                                                        1 . Council Directive 89/552/EEC of 3 October 1989 on
  1 . declares that, by introducing and maintaining in force                the coordination of certain provisions laid down by
      an administrative provision extending to the letting of               law, regulation or administrative action in Member
      certain forms of movable property the exemption from                  States concerning the pursuit of television broadcasting
      VAT which, pursuant to Article 13 B (b) of the Sixth                  activities does not preclude a Member State from
      Council Directive 77/388/EEC of 17 May 1977 on the                    taking, pursuant to general legislation on protection of
      harmonization of the laws of the Member States                        consumers against misleading advertising, measures
      relating to turnover taxes — Common system of value                   against an advertiser in relation to television
      added tax: uniform basis of assessment, is restricted                 advertising broadcast from another Member State,
      exclusively to the letting of immovable property, the                 provided that those measures do not prevent the
      French Republic has failed to fulfil its obligations                  retransmission, as such, in its territory of television
      under Article 2 of that Directive;                                    broadcasts coming from that other Member State.