CELEX: C2003/200/15
Language: en
Date: 2003-08-23 00:00:00
Title: Case C-220/03: Action brought on 21 May 2003 by the European Central Bank against the Federal Republic of Germany

C 200/10               EN                       Official Journal of the European Union                                        23.8.2003
Action brought on 21 May 2003 by the European Central                         (b) EUR 33 255,23 for the turnover tax included in the
        Bank against the Federal Republic of Germany                               ancillary charges and costs paid in respect of the
                                                                                   rental property Kaiserstraße 29 (Eurotower);
                          (Case C-220/03)                                     (c)  EUR 1 115 675,75 for the turnover tax included in
                                                                                   rental payments for the rental property Neue
                                                                                   Mainzer Straße / Junghofstraße (Eurotheum);
                          (2003/C 200/15)                                     (d) EUR 1 892 434,00 for the turnover tax included in
                                                                                   payments for construction and planning services in
                                                                                   the construction of the rental property Neue Mainzer
                                                                                   Straße / Junghofstraße (Eurotheum).
An action against the Federal Republic of Germany was
                                                                        3.    Declare that the Federal Republic of Germany is, in
brought before the Court of Justice of the European Commu-
                                                                              principle, also obliged to refund to the ECB the following
nities on 21 May 2003 by the European Central Bank, repre-
                                                                              amounts of turnover tax:
sented by Chiara Zilioli, Head of the Institutional Law Division
of the European Central Bank, Martin Benisch, Senior Legal
Counsel in the Institutional Law Division of the European
Central Bank, assisted by Hans-Georg Kamann and Martin                        (a)  the turnover tax included in the ancillary charges
Selmeyr, with an address for service in Luxembourg.                                and costs paid in respect of the rental property
                                                                                   Kaiserstraße 29 (Eurotower) in so far as these are
                                                                                   not included in point 2(b);
The applicant claims that the Court should:
                                                                              (b) the turnover tax included in the ancillary charges
                                                                                   and costs paid in respect of the rental property Neue
                                                                                   Mainzer Straße/Junghofstraße (Eurotheum).
1.    Declare that on a proper construction of Article 8(1) of
      the Agreement between the Government of the Federal               4.    Order the Federal Republic of Germany to pay the costs
      Republic of Germany and the European Central Bank on                    of the proceedings.
      the seat of the European Central Bank (1), in conjunction
      with Articles 3(2) and 23(1) of the Protocol on the
      privileges and immunities of the European Communities,
      the Federal Republic of Germany is required to refund to
      The European Central Bank all turnover tax included in
      the price of goods and services bought or obtained by the
      European Central Bank for use in its operations in so far
      as the tax owed on those transactions exceeds, in each            Pleas in law and main arguments
      individual case, DEM 50 and has in fact been paid by the
      European Central Bank. That duty to make a refund
      covers the turnover tax separately invoiced to the                The ECB alleges that the Federal Republic of Germany has
      European Central Bank as well as all other turnover tax,          infringed Article 8(1) of the Agreement on the seat of the
      which can be proved, or at least assumed, on the basis of         ECB, in conjunction with Articles 3(2) and 23(1) of the
      a rational economic assessment, to be included in the             Protocol on the privileges and immunities of the European
      prices paid by the European Central Bank.                         Communities of 8 April 1965 (2). Those provisions exempt the
                                                                        ECB from the payment of all turnover tax included in the price
                                                                        of goods and services used by the ECB in its operations.
2.    Declare that under Article 8(1) of the Agreement between
      the Government of the Federal Republic of Germany and             Despite that exemption from turnover tax, which is directly
      the European Central Bank on the seat of the European             enshrined in European Community law, it can be proven that
      Central Bank, in conjunction with Articles 3(2) and 23(1)         the ECB is required to pay turnover tax indirectly in Germany
      of the Protocol on the privileges and immunities of the           on the rent on properties for use in its operations and on the
      European Communities, the Federal Republic of Germany             associated services it receives, such as conversion and cleaning
      is obliged to refund to the European Central Bank the             services. The German tax authorities have as yet refused to
      following amounts of turnover tax:                                refund that proven indirect turnover tax charge.
                                                                        (1) BGBl. 1998 II, p. 2744.
                                                                        (2) OJ 1967 152, p. 13, in the version of the Amsterdam Treaty of
      (a)   EUR 7 678 347,62 for the turnover tax included in               2 October 1997, OJ 1997 C 340, p. 1.
            rental payments       for    the rental property
            Kaiserstraße 29 (Eurotower);