CELEX: C2002/003/04
Language: en
Date: 2002-01-05 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 8 November 2001 in Case C-338/98: Commission of the European Communities v Kingdom of the Netherlands (Failure of a Member State to fulfil its obligations — Articles 17(2)(a) and 18(1)(a) of the Sixth VAT Directive — National legislation allowing an employer to deduct, as input tax, a certain percentage of an allowance paid to an employee for business use of a private vehicle)

5.1.2002                 EN                      Official Journal of the European Communities                                               C 3/3
                  JUDGMENT OF THE COURT                                     2.    Orders the French Republic and the Commission of the
                                                                                  European Communities to bear their own costs;
                          (Sixth Chamber)                                   3.    Orders the Kingdom of Spain to bear its own costs.
                       of 13 November 2001                                  (1) OJ C 278 of 5.9.1998.
in Case C-277/98: French Republic v Commission of the
                    European Communities (1)
(EAGGF — Clearance of accounts — 1994 — Supplemen-
tary levy on milk — Disputes between those liable to the levy                                JUDGMENT OF THE COURT
and the competent national authorities — Proceedings before
national courts — Negative corrections applied to Member
       States for supplementary levies not yet recovered)                                             (Fifth Chamber)
                                                                                                   of 8 November 2001
                            (2002/C 3/03)
                                                                            in Case C-338/98: Commission of the European Communi-
                     (Language of the case: French)                                     ties v Kingdom of the Netherlands (1)
                                                                            (Failure of a Member State to fulfil its obligations —
(Provisional translation; the definitive translation will be published      Articles 17(2)(a) and 18(1)(a) of the Sixth VAT Directive
                    in the European Court Reports)                          — National legislation allowing an employer to deduct, as
                                                                            input tax, a certain percentage of an allowance paid to an
                                                                                     employee for business use of a private vehicle)
                                                                                                       (2002/C 3/04)
In Case C-277/98: French Republic (Agents: K. Rispal-Bellanger
and C. Vasak), supported by Kingdom of Spain (Agent: S. Ortiz
Vaamonde) v Commission of the European Communities                                              (Language of the case: Dutch)
(Agent: G. Berscheid) — application for partial annulment of
Commission Decision 98/358/EC of 6 May 1998 on the
clearance of the accounts presented by the Member States in                 (Provisional translation; the definitive translation will be published
respect of the expenditure for 1994 of the Guarantee Section                                   in the European Court Reports)
of the European Agricultural Guidance and Guarantee Fund
(OJ 1998 L 163, p. 28), in so far as it applies to the
French Republic ‘negative corrections’ for sums in respect of
supplementary levies the recovery of which was being disputed
                                                                            In Case C-338/98: Commission of the European Communities
in proceedings pending before national courts at the date of
                                                                            (Agents: initially E. Mennens and E. Traversa, subsequently
that decision — the Court (Sixth Chamber), composed of:
                                                                            E. Traversa and H.M.H. Speyart) v Kingdom of the Netherlands
N. Colneric (Rapporteur), President of the Second Chamber,
                                                                            (Agent: M.A. Fierstra, C. Wissels and J. van Bakel), supported
acting for the President of the Sixth Chamber, C. Gulmann,
                                                                            by United Kingdom of Great Britain and Northern Ireland
R. Schintgen, V. Skouris and J.N. Cunha Rodrigues, Judges;
                                                                            (Agent: M. Ewing, assisted by N. Pleming) — application for a
S. Alber, Advocate General; R. Grass, Registrar, has given a
                                                                            declaration that by providing, in breach of Articles 17(2)(a)
judgment on 13 November 2001, in which it:
                                                                            and 18(1)(a) of Sixth Council Directive 77/388/EEC of 17 May
                                                                            1977 on the harmonisation of the laws of the Member States
                                                                            relating to turnover taxes — Common system of value added
1.    Annuls Commission Decision 98/358/EC of 6 May 1998 on                 tax: uniform basis of assessment (OJ 1977 L 145, p. 1), in the
      the clearance of the accounts presented by the Member States in       version resulting from Council Directive 95/7/EC of 10 April
      respect of the expenditure for 1994 of the Guarantee Section of       1995 amending Directive 77/388 and introducing new simpli-
      the European Agricultural Guidance and Guarantee Fund                 fication measures with regard to value added tax — scope of
      (EAGGF) in so far as it applies to the French Republic ‘negative      certain exemptions and practical arrangements for
      corrections’ for sums in respect of supplementary levies the          implementing them (OJ 1995 L 102, p. 18), that an employer
      recovery of which was being disputed in proceedings pending           who is a taxable person for the purposes of value added tax
      before national courts at the date of that decision;                  may deduct part of an allowance paid to an employee for
 ---pagebreak--- C 3/4                     EN                      Official Journal of the European Communities                                           5.1.2002
business use of a private car, the Kingdom of the Netherlands                Republic (Agents: P. Mylonopoulos and N. Dafniou) —
has failed to fulfil its obligations under the EC Treaty — the               application for a declaration that, by establishing and main-
Court (Fifth Chamber), composed of: S. von Bahr, President of                taining a system for stocks of petroleum products which
the Fourth Chamber, acting for the President of the Fifth                    directly links the facility to transfer the storage obligation to
Chamber, D.A.O. Edward, A. La Pergola (Rapporteur),                          refineries established in Greece to an obligation to obtain
M. Wathelet and C.W.A. Timmermans, Judges; C. Stix-Hackl,                    supplies of petroleum products from those refineries, and by
Advocate General; H.A. Rühl, Principal Administrator, for the                prohibiting service stations from obtaining supplies from
Registrar, has given a judgment on 8 November 2001, in                       refineries or from another Member State, the Hellenic Republic
which it:                                                                    has failed to fulfil its obligations under Article 30 of the EC
                                                                             Treaty (now, after amendment, Article 28 EC) — the Court
1.    Declares that by providing, in breach of Articles 17(2)(a) and         (Fifth Chamber), composed of: P. Jann, President of the
      18(1)(a) of Sixth Council Directive 77/388/EEC of 17 May               Chamber, D.A.O. Edward (Rapporteur), A. La Pergola, L. Sevón
      1977 on the harmonisation of the laws of the Member States             and M. Wathelet, Judges; D. Ruiz-Jarabo Colomer, Advocate
      relating to turnover taxes — Common system of value added              General; L. Hewlett, Administrator, for the Registrar, has given
      tax: uniform basis of assessment, in the version resulting from        a judgment on 25 October 2001, in which it rules:
      Council Directive 95/7/EC of 10 April 1995 amending
      Directive 77/388 and introducing new simplification measures           1.    By establishing and maintaining a system for the compulsory
      with regard to value added tax — scope of certain exemptions                 maintenance of emergency stocks of petroleum products which
      and practical arrangements for implementing them, that an                    directly links the facility for companies which market those
      employer who is a taxable person, for the purposes of value                  products to transfer their storage obligation to refineries
      added tax may deduct part of an allowance paid to an employee                established in Greece to an obligation to obtain their supplies
      for business use of a private car, the Kingdom of the Netherlands            of those products from those refineries, the Hellenic Republic
      has failed to fulfil its obligations under the EC Treaty;                    has failed to fulfil its obligations under Article 30 of the EC
                                                                                   Treaty (now, after amendment, Article 28 EC).
2.    Orders the Kingdom of the Netherlands to pay the costs;
                                                                             2.    The Hellenic Republic is ordered to pay the costs.
3.    Orders the United Kingdom of Great Britain and Northern
      Ireland to bear its own costs.
                                                                             (1) OJ C 397 of 19.12.1998.
(1) OJ C 340 of 7.11.1998.
                                                                                               JUDGMENT OF THE COURT
                  JUDGMENT OF THE COURT
                                                                                                       (Third Chamber)
                            (Fifth Chamber)
                                                                                                    of 13 November 2001
                         of 25 October 2001
                                                                             in Case C-59/99: Commission of the European Communi-
in Case C-398/98: Commission of the European Communi-                        ties v Manuel Pereira Roldão & Filhos Ld.a, Instituto
                    ties v Hellenic Republic (1)                             Superior Técnico and King, Taudevin & Gregson (Hold-
                                                                                                           ings) Ltd (1)
(Failure by a Member State to fulfil its obligations —
Article 30 of the EC Treaty (now, after amendment, Article                   (Arbitration clause — Reimbursement of advance payments
28 EC) — Obligation to maintain minimum stocks of                            made under a contract terminated by the Commission for
                         petroleum products)                                                           non-performance)
                              (2002/C 3/05)                                                               (2002/C 3/06)
                     (Language of the case: Greek)                                             (Language of the case: Portuguese)
(Provisional translation; the definitive translation will be published       (Provisional translation; the definitive translation will be published
                    in the European Court Reports)                                               in the European Court Reports)
In Case C-398/98: Commission of the European Communities                     In Case C-59/99: Commission of the European Communities
(Agents: D. Triantafyllou and O. Couvert-Castéra) v Hellenic                 (Agents: initially F. de Sousa Fialho and O. Couvert-Castéra,