CELEX: C2001/173/25
Language: en
Date: 2001-06-16 00:00:00
Title: Judgment of the Court of 8 March 2001 in Case C-215/99 (reference for a preliminary ruling from the Landesgericht Feldkirch): Friedrich Jauch v Pensionsversicherungsanstalt der Arbeiter (Social security for migrant workers — Austrian scheme of insurance against the risk of reliance on care — Classification of benefits and lawfulness of the residence condition from the point of view of Regulation (EEC) No 1408/71)

16.6.2001                EN                      Official Journal of the European Communities                                           C 173/15
                 JUDGMENT OF THE COURT                                            person withdraws, such an item from his business, the value
                                                                                  added tax on that item must be considered not to be deductible
                                                                                  for the purposes of Article 5(6) of the Sixth Directive and no
                           (Fifth Chamber)                                        tax may therefore be levied on that withdrawal under that
                                                                                  provision. If the taxable person subsequently sells the item, he
                          of 8 March 2001                                         will be carrying out that transaction in a private capacity and
                                                                                  the transaction will therefore be excluded from the system of
                                                                                  value added tax.
in Case C-415/98 (reference for a preliminary ruling
from the Bundesfinanzhof): Laszlo Bakcsi v Finanzamt
                        Fürstenfeldbruck (1)                                (1) OJ C 20 of 23.1.1999.
(VAT — Articles 2(1), 5(6) and 11.A(1)(a) of the Sixth VAT
Directive — Mixed-use goods — Incorporation into the
private or business assets of a taxable person — Sale of a
business asset — Second-hand item purchased from a private
                              individual)
                           (2001/C 173/24)                                                   JUDGMENT OF THE COURT
                                                                                                      of 8 March 2001
                   (Language of the case: German)
                                                                            in Case C-215/99 (reference for a preliminary ruling
(Provisional translation; the definitive translation will be published      from the Landesgericht Feldkirch): Friedrich Jauch v
                    in the European Court Reports)                                  Pensionsversicherungsanstalt der Arbeiter (1)
In Case C-415/98: reference to the Court under Article 177 of               (Social security for migrant workers — Austrian scheme of
the EC Treaty (now Article 234 EC) from the Bundesfinanzhof                 insurance against the risk of reliance on care — Classifi-
(Federal Finance Court) (Germany) for a preliminary ruling in               cation of benefits and lawfulness of the residence condition
the proceedings pending before that court between Laszlo                       from the point of view of Regulation (EEC) No 1408/71)
Bakcsi and Finanzamt Fürstenfeldbruck on the interpretation
of Sixth Council Directive 77/388/EEC of 17 May 1977 on                                                (2001/C 173/25)
the harmonisation of the laws of the Member States relating
to turnover taxes — Common system of value added tax:
uniform basis of assessment (OJ 1977 L 145, p. 1) — the
Court (Fifth Chamber), composed of: D.A.O. Edward, acting as                                    (Language of the case: German)
President of the Fifth Chamber, P. Jann and L. Sevón (Rappor-
teur), Judges; A. Saggio, Advocate General; L. Hewlett, Admin-
istrator, for the Registrar, has given a judgment on 8 March                (Provisional translation; the definitive translation will be published
2001, in which it has ruled:                                                                    in the European Court Reports)
1.    A taxable person who acquires a capital item in order to use it       In Case C-215/99: reference to the Court under Article 177 of
      for both business and private purposes may retain it wholly           the EC Treaty (now Article 234 EC) from the Landesgericht
      within his private assets and thereby exclude it entirely from the    (Regional Court) Feldkirch, Austria for a preliminary ruling in
      system of value added tax.                                            the proceedings pending before that court between Friedrich
                                                                            Jauch and Pensionsversicherungsanstalt der Arbeiter — on
2.    Where a taxable person has chosen to incorporate wholly into          the interpretation of Articles 10a(1) and 19(1) of Council
      his business assets a capital item which he uses for both business    Regulation (EEC) No 1408/71 of 14 June 1971 on the
      and private purposes, the sale of that item is subject in full to     application of social security schemes to employed persons, to
      value added tax, in accordance with Articles 2(1) and                 self-employed persons and to members of their families
      11.A(1)(a) of Sixth Council Directive 77/388/EEC of 17 May            moving within the Community, as amended and updated by
      1977 on the harmonisation of the laws of the Member States            Council Regulation (EC) No 118/97 of 2 December 1996 (OJ
      relating to turnover taxes — Common system of value added             1997 L 28, p. 1) — the Court, composed of: G.C. Rodrı́guez
      tax: uniform basis of assessment. Where a taxable person              Iglesias, President, C. Gulmann, A. La Pergola, M. Wathelet,
      assigns to his business assets only the part of the item used for     V. Skouris (Presidents of Chambers), D.A.O. Edward,
      business purposes, only the sale of that part is subject to value     J.-P. Puissochet (Rapporteur), P. Jann, L. Sevón, R. Schintgen,
      added tax. The fact that the item was purchased second-hand           F. Macken, N. Colneric, S. von Bahr, J.N. Cunha Rodrigues and
      from a non-taxable person and that the taxable person was             C.W.A. Timmermans, Judges; S. Alber, Advocate General; H.A.
      therefore not authorised to deduct the residual value added tax       Rühl, Principal Administrator, for the Registrar, has given a
      on that item is irrelevant in this regard. However, if the taxable    judgment on 8 March 2001, in which it has ruled:
 ---pagebreak--- C 173/16                 EN                     Official Journal of the European Communities                                          16.6.2001
Article 19(1) of Council Regulation (EEC) No 1408/71 of 14 June            1.    Declares that, by failing to take the necessary measures to
1971 on the application of social security schemes to employed                   ensure that the quality of surface water intended for the
persons, to self-employed persons and to members of their families               abstraction of drinking water conforms to the values laid down
moving within the Community, as amended and updated by Council                   pursuant to Article 3 of Council Directive 75/440/EEC of
Regulation (EC) No 118/97 of 2 December 1996, and the                            16 June 1975 concerning the quality required of surface water
corresponding provisions of the other sections of Chapter 1 of Title III         intended for the abstraction of drinking water in the Member
of that regulation preclude entitlement to Pflegegeld (care allowance)           States, the French Republic has failed to fulfil its obligations
under the Bundespflegegeldgesetz (Austrian Federal Law on care                   under Article 4 of that directive;
allowance) from being subject to the condition that the person reliant
on care must be habitually resident in Austria.                            2.    Orders the French Republic to pay the costs.
(1) OJ C 226 of 7.8.1999.
                                                                           (1) OJ C 281 of 2.10.1999.
                  JUDGMENT OF THE COURT
                                                                                            JUDGMENT OF THE COURT
                           (Sixth Chamber)
                                                                                                    (Sixth Chamber)
                           of 8 March 2001
in Case C-266/99: Commission of the European Communi-                                               of 8 March 2001
                      ties v French Republic (1)
                                                                           in Case C-278/99 (reference for a preliminary ruling from
(Failure of Member State to fulfil its obligations — Quality               the Hoge Raad der Nederlanden): Criminal proceedings
of surface water intended for the abstraction of drinking                                  against Georgius van der Burg (1)
water — Directive 75/440/EEC — Conditions of drinking
                   water abstraction in Brittany)
                                                                           (Technical standards and regulations — Non-approved
                                                                                       transmitting equipment — Advertising)
                           (2001/C 173/26)
                                                                                                     (2001/C 173/27)
                     (Language of the case: French)
                                                                                               (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 Case C-266/99: Commission of the European Communities                                      in the European Court Reports)
(Agent: M. Nolin) v French Republic (Agents: K. Rispal-
Bellanger and D. Colas) — application for a declaration that,
by failing to take the necessary measures to ensure that the               In Case C-278/99: reference to the Court under Article 234 of
quality of surface water intended for the abstraction of drinking          the EC Treaty from the Hoge Raad der Nederlanden (Nether-
water complied with the standards laid down under Article 3                lands) for a preliminary ruling in the criminal proceedings
of Council Directive 75/440/EEC of 16 June 1975 concerning                 pending before that court against Georgius van der Burg — on
the quality required of surface water intended for the abstrac-            the interpretation of Article 1 of Council Directive 83/189/EEC
tion of drinking water in the Member States (OJ 1975 L 194,                of 28 March 1983 laying down a procedure for the provision
p. 26), the French Republic failed to fulfil its obligations under         of information in the field of technical standards and regu-
that directive, and in particular Article 4 thereof — the Court            lations (OJ 1983 L 109, p. 8) — the Court (Sixth Chamber),
(Sixth Chamber), composed of: C. Gulmann, President of                     composed of: C. Gulmann (Rapporteur), President of the
the Chamber, V. Skouris, J.-P. Puissochet, R. Schintgen and                Chamber, V. Skouris, J.-P. Puissochet, R. Schintgen and N. Col-
F. Macken (Rapporteur), Judges; C. Stix-Hackl, Advocate Gen-               neric, Judges; D. Ruiz-Jarabo Colomer, Advocate General;
eral; L. Hewlett, Administrator, for the Registrar, has given a            R. Grass, Registrar, has given a judgment on 8 March 2001, in
judgment on 8 March 2001, in which it:                                     which it has ruled: