CELEX: C2001/161/09
Language: en
Date: 2001-06-02 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 18 January 2001 in Case C-83/99: Commission of the European Communities v Kingdom of Spain (Failure of a Member State to fulfil its obligations — Article 12(3)(a) of the Sixth VAT Directive — Application of a reduced rate to motorway tolls)

2.6.2001                 EN                     Official Journal of the European Communities                                             C 161/5
1.    Orders Vetroresina Spa (TVR) to pay the Commission of the            1.    Declares that, by applying a reduced rate of value added tax to
      European Communities the sum of EUR 77 558,80, together                    the supply of services consisting in making road infrastructure
      with interest at the agreed rate from 1 February 1990 until the            available to users on payment of a toll, the Kingdom of Spain
      debt is paid in full;                                                      has failed to fulfil its obligations under Article 12(3)(a) of the
                                                                                 Sixth Council Directive (77/388/EEC) of 17 May 1977 on
2.    Dismisses the remainder of the application;                                the harmonisation of the laws of the Member States relating to
                                                                                 turnover taxes — Common system of value added tax: uniform
3.    Dismisses Tecnologie Vetroresina SpA (TVR)’s counterclaim;                 basis of assessment, as amended by Council Directive 96/95/EC
                                                                                 of 20 December 1996;
4.    Orders Tecnologie Vetroresina SpA (M) to pay the costs.
                                                                           2.    Orders the Kingdom of Spain to pay the costs.
(1) OJ C 137 of 2.5.1998.
                                                                           (1) OJ C 160 of 5.6.1999.
                  JUDGMENT OF THE COURT
                            (Fifth Chamber)                                                  JUDGMENT OF THE COURT
                         of 18 January 2001
                                                                                                      (Sixth Chamber)
in Case C-83/99: Commission of the European Communi-
                    ties v Kingdom of Spain (1)                                                     of 18 January 2001
(Failure of a Member State to fulfil its obligations —                     in Case C-162/99: Commission of the European Communi-
Article 12(3)(a) of the Sixth VAT Directive — Application                                        ties v Italian Republic (1)
               of a reduced rate to motorway tolls)
                                                                           (Failure by a Member State to fulfil its obligations —
                            (2001/C 161/09)                                Freedom of movement for workers — Freedom of establish-
                                                                                      ment — Dentists — Residence conditions)
                    (Language of the case: Spanish)
                                                                                                       (2001/C 161/10)
(Provisional translation; the definitive translation will be published
                    in the European Court Reports)                                              (Language of the case: Italian)
In Case C-83/99: Commission of the European Communities
(Agents: M. Dı́az-Llanos La Roche and C. Gómez de la Cruz) v
Kingdom of Spain (Agent: S. Ortiz Vaamonde) — application                  (Provisional translation; the definitive translation will be published
for a declaration that, by applying a reduced rate of value                                    in the European Court Reports)
added tax to the supply of services consisting in making road
infrastructure available to users, the Kingdom of Spain has
failed to fulfil its obligations under Article 12 of the Sixth             In Case C-162/99: Commission of the European Communities
Council Directive (77/388/EEC) of 17 May 1977 on the                       (Agents: F.P. Ruggen Laderchi and B. Mongin) v Italian Republic
harmonisation of the laws of the Member States relating to                 (Agents: U. Leanza, assisted by F. Quadri) — application for a
turnover taxes — Common system of value added tax: uniform                 declaration that:
basis of assessment (OJ L 145, 1977, p. 1), as amended by
Council Directive 96/95/EC of 20 December 1996 (OJ L 338,                  —     by allowing Legislative Decree No 233 of the Provisional
1996, p. 89) — the Court (Fifth Chamber), composed of: A. La                     Head of State of 13 September 1946, despite amendment
Pergola (Rapporteur), President of the Chamber, M. Wathelet,                     by Article 9 of Law No 362 of 8 November 1991, to
D.A.O. Edward, P. Jann and L. Sevón, Judges; S. Alber,                          remain in force in such a way as to leave dentists
Advocate General; R. Grass, Registrar, has given a judgment                      practising in Italy still subject to a de facto residence
on 18 January 2001, in which it:                                                 requirement,