CELEX: C1996/197/07
Language: en
Date: 1996-07-06 00:00:00
Title: JUDGMENT OF THE COURT (Sixth Chamber) of 2 May 1996 in Case C-133/94: Commission of the European Communities v. Kingdom of Belgium (Assessment of the effects of certain projects on the environment - Council Directive 85/337/EEC)

No C 197/4           EN                  Official Journal of the European Communities                                            6 . 7 . 96
             JUDGMENT OF THE COURT                                                JUDGMENT OF THE COURT
                      ( Sixth Chamber)                                                        ( Sixth Chamber )
                        of 2 May 1996                                                          of 2 May 1996
in Case C-133/94 : Commission of the European                       in Case C-231/94 (reference to the Court for a preliminary
          Communities v. Kingdom of Belgium                         ruling from the Bundesfinanzhof): Faaborg-Gelting Linien
(Assessment of the effects of certain projects on the                               A/S v. Finanzamt Flensburg ( 1 )
      environment — Council Directive 85/337/EEC)                   (Reference for a preliminary ruling — VAT — Restaurant
                         96/C 197/07                                transactions on board ship — Place of taxable
                                                                                                   transactions)
                                                                                                 ( 96/C 197/08 )
               (Language of the case: Dutch)                                       (Language of the case: German)
                                                                    (Provisional translation: the definitive translation will be
                                                                             published in the European Court Reports)
(Provisional translation; the definitive translation will be
        published in the European Court Reports)                    In Case C-231 /94 : reference to the Court under Article 177
                                                                    of the EC Treaty by the Bundesfinanzhof for a preliminary
                                                                    ruling in the proceedings pending before that court between
                                                                    Faaborg-Gelting Linien A/S and Finanzamt Flensburg on the
In Case C-133/94 : Commission of the European                       interpretation of the Sixth Council Directive 77/388/EEC of
Communities (Agents : Rolf Wägenbauer and Marc H. van               17 May 1977 on the harmonization of the laws of the
der Woude ) v. Kingdom of Belgium (Agent: Jan Devadder ),           Member States relating to turnover taxes — common
supported by the Federal Republic of Germany (Agent:                system of value added tax: uniform basis of assessment ( OJ
Ernst Rôder ) — application for a declaration that, by not          L 145 , 1977, p . 1 ), in particular Articles 5 , 6 , 8 and 9 thereof
completely and correctly transposing into Belgian Law               — the Court ( Sixth Chamber ) composed of C. N. Kakouris,
Council Directive 85/337/EEC of 27 June 1985 on the                 President of the Chamber, G. Hirsch, G. F. Mancini
assessment of the effects of certain public and private             ( Rapporteur ), F. A. Schockweiler and P. J. G. Kapteyn,
projects on the environment ( OJ L 175 , 1985 , p . 40 ), the       Judges, Advocate-General : G. Cosmas, Registrar: H. von
Kingdom of Belgium has failed to fulfil its obligations under       Holstein, Deputy Registrar, gave a judgment on 2 May
that Directive and Articles 5 and 1 89 of the EC Treaty — the       1996 , the operative part of which is as follows :
Court ( Sixth Chamber), composed of C. N. Kakouris
( Rapporteur ), President of the Chamber, G. Hirsch, G. F.          restaurant transactions are to be regarded as supplies of
Mancini, F. A. Schockweiler and P. J. G. Kapteyn, Judges; P.        services within the meaning of Article 6 (1 ) of the Sixth
Léger, Advocate-General; D. Louterman-Hubeau, Principal             Council Directive 77/388/EEC of 17 May 1977 on the
Administrator, for the Registrar, gave a judgment on 2 May          harmonization of the laws of the Member States relating to
1996, the operative part of which is as follows :                   turnover taxes — common system of value added tax:
                                                                    uniform basis of assessment, which, under Article 9 (1 ) of
                                                                    the Directive, are deemed to be carried out at the place
                                                                    where the supplier has established his business.
1 . by not completely and correctly transposing into Belgian
                                                                    (!) OJ No C 288 , 15 . 10 . 1994 .
    Law Council Directive 85/337/EEC of 27 June 1985 on
    the assessment ofthe effects ofcertain public and private
    projects on the environment, the Kingdom of Belgium
    has failed to fulfil its obligations under that Directive
    and under Article 189 of the EC Treaty;                                           ORDER OF THE COURT
                                                                                                of 3 May 1996
2 , the Kingdom of Belgium is ordered to pay the costs;             in Case C-399/95 R: Federal Republic of Germany,
                                                                    supported by Neue Maxhütte Stahlwerke GmbH, v.
                                                                            Commission of the European Communities ( 1 )
3 , the Federal Republic of Germany is ordered to bear its           (Interim measures — Suspension of the operation of a
    own costs .                                                                measure — State aids — ECSC Treaty)
                                                                                                 ( 96/C 197/09 )
                                                                                   (Language of the case: German)
(M OJ No C 174, 25 . 6 . 1994 .
                                                                     (Provisional translation; the definitive translation will be
                                                                             published in the European Court Reports)
                                                                    In Case C-399/95 R: Federal Republic of Germany (Agents:
                                                                    Ernst Roder and Bernd Kloke ) supported by Neue