CELEX: C2000/316/12
Language: en
Date: 2000-11-04 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 13 July 2000 in Case C-160/99: Commission of the European Communities v French Republic (Failure by a Member State to fulfil its obligations — Freedom to provide services — Regulation (EEC) No 3577/92 — Maritime cabotage — Ships flying the French flag)

4.11.2000                 EN                      Official Journal of the European Communities                                               C 316/7
Articles 2 and 5 of the Eighth Council Directive 79/1072/EEC of              that regulation — the Court (Fifth Chamber), composed of:
6 December 1979 on the harmonisation of the laws of the Member               D.A.O. Edward, President of the Chamber, L. Sevón, P.J.G. Kap-
States relating to turnover taxes — Arrangements for the refund of           teyn (Rapporteur), P. Jann and M. Wathelet, Judges; F.G. Jacobs,
value added tax to taxable persons not established in the territory of       Advocate General; R. Grass, Registrar, has given a judgment
the country must be interpreted as meaning that:                             on 13 July 2000, in which it:
—     they grant taxable persons established in a Member State where         1.    Declares that, by maintaining unamended Article 257(1) of
      only part of their transactions are taxed a right to partial refund          the French Customs Code of 11 May 1977 as regards
      of the VAT which has been charged in a Member State where                    Community shipowners covered by Article 1(1) of Council
      they are not established on goods or services used for the purposes          Regulation (EEC) No 3577/92 of 7 December 1992 applying
      of their transactions in the Member State of establishment;                  the principle of freedom to provide services to maritime transport
                                                                                   within Member States (maritime cabotage), the French Republic
—     the amount of VAT refundable is calculated, first, by determin-              has failed to fulfil its obligations under that regulation;
      ing which transactions give rise to a right to deduction in the
      Member State of establishment and, second, by taking account           2.    Orders the French Republic to pay the costs.
      solely of the transactions which would also give rise to a right
      of deduction in the Member State of refund if they were carried
                                                                             (1) OJ C 226 of 7.8.1999.
      out there and of the expenses giving rise to a right to deduction
      in the latter State.
(1) OJ C 188 of 3.7.1999.
                                                                                               JUDGMENT OF THE COURT
                                                                                                         (Fifth Chamber)
                  JUDGMENT OF THE COURT                                                                   of 13 July 2000
                            (Fifth Chamber)                                  in Case C-166/99 (reference for a preliminary ruling from
                                                                             the Cour du travail de Bruxelles): Marthe Defreyn v
                                                                                                           Sabena SA (1)
                             of 13 July 2000
                                                                             (Equal pay for men and women — Additional pre-retirement
in Case C-160/99: Commission of the European Communi-                                                         payment)
                       ties v French Republic (1)
                                                                                                         (2000/C 316/13)
(Failure by a Member State to fulfil its obligations —
Freedom to provide services — Regulation (EEC) No 3577/92
    — Maritime cabotage — Ships flying the French flag)                                           (Language of the case: French)
                            (2000/C 316/12)
                                                                             (Provisional translation; the definitive translation will be published
                                                                                                 in the European Court Reports)
                      (Language of the case: French)
                                                                             In Case C-166/99: reference to the Court under Article 177 of
                                                                             the EC Treaty (now Article 234 EC) by the Cour du Travail,
                                                                             Brussels, for a preliminary ruling in the proceedings pending
(Provisional translation; the definitive translation will be published
                                                                             before that court between Marthe Defreyn and Sabena SA, on
                     in the European Court Reports)
                                                                             the interpretation of Protocol No 2 on Article 119 of the
                                                                             Treaty establishing the European Community, annexed to the
In Case C-160/99: Commission of the European Communities                     EC Treaty, and Article 5 of Council Directive 76/207/EEC of
(Agents: F. Benyon and B. Mongin) v French Republic (Agents:                 9 February 1976 on the implementation of the principle of
K. Rispal-Bellanger and D. Colas) — application for a declar-                equal treatment for men and women as regards access to
ation that, by maintaining unamended Article 257(1) of the                   employment, vocational training and promotion, and working
French Customs Code of 11 May 1977 as regards Community                      conditions (OJ 1976 L 39, p. 40) — the Court (Fifth Chamber),
shipowners covered by Article 1(1) of Council Regulation                     composed of: D.A.O. Edward, President of the Chamber,
(EEC) No 3577/92 of 7 December 1992 applying the principle                   L. Sevón, P.J.G. Kapteyn (Rapporteur), P. Jann and M. Wathelet,
of freedom to provide services to maritime transport within                  Judges; D. Ruiz-Jarabo Colomer, Advocate General; D. Louter-
Member States (maritime cabotage) (OJ 1992 L 364, p. 7), the                 man-Hubeau, Principal Administrator, for the Registrar, has
French Republic has failed to fulfil its obligations under                   given a judgment on 13 July 2000, in which it ruled: