CELEX: C2002/118/21
Language: en
Date: 2002-05-18 00:00:00
Title: Judgment of the Court (Third Chamber) 19 March 2002 in Case C-268/00: Commission of the European Communities v Kingdom of the Netherlands (Failure by a Member State to fulfil its obligations — Quality of bathing water — Inadequate implementation of Directive 76/160/EEC)

C 118/14               EN                       Official Journal of the European Communities                                            18.5.2002
Bench Division (Crown Office), for a preliminary ruling in the                                JUDGMENT OF THE COURT
proceedings pending before that court between Com-
missioners of Customs and Excise and Zoological Society
of London, on the interpretation of the second indent of                                              (Third Chamber)
Article 13A(2)(a) of the 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                                             19 March 2002
value added tax: uniform basis of assessment (OJ 1977 L 145,
p. 1), the Court (Fifth Chamber), composed of: P. Jann
(Rapporteur), President of the Chamber, S. von Bahr and
C.W.A. Timmermans, Judges; F.G. Jacobs, Advocate General;                  in Case C-268/00: Commission of the European Communi-
L. Hewlett, Administrator, for the Registrar, has given a                                ties v Kingdom of the Netherlands (1)
judgment on 21 March 2002, in which it has ruled:
                                                                           (Failure by a Member State to fulfil its obligations —
                                                                           Quality of bathing water — Inadequate implementation of
                                                                                                   Directive 76/160/EEC)
                                                                                                       (2002/C 118/21)
1.   On a proper construction of the second indent of
     Article 13A(2)(a) of the Sixth Council Directive (77/388/
     EEC) of 17 May 1977 on the harmonisation of the laws of the
                                                                                                 (Language of the case: Dutch)
     Member States relating to turnover taxes — Common system
     of value added tax: uniform basis of assessment, the condition
     requiring a body to be managed and administered on an
     essentially voluntary basis refers only to members of that body       (Provisional translation; the definitive translation will be published
     who are designated in accordance with its constitution to direct                           in the European Court Reports)
     it at the highest level, as well as other persons who, without
     being designated by the constitution, do in fact direct it in that
     they take the decisions of last resort concerning the policy of
     that body, especially in the financial area, and carry out the
     higher supervisory tasks.                                             In Case C-268/00, Commission of the European Communities
                                                                           (Agents: G. Valero Jordana and C. van der Hauwaert) v
                                                                           Kingdom of the Netherlands (Agent: M. A. Fierstra): Appli-
                                                                           cation for a declaration that, by failing to fulfil its obligations
                                                                           under Articles 4(1) and 6(1) of Council Directive 76/160/EEC
                                                                           of 8 December 1975 concerning the quality of bathing water
2.   On a proper construction of the second indent of                      (OJ 1976 L 31, p. 1) within the periods prescribed by that
     Article 13A(2)(a) of the Sixth Directive 77/388, the words            directive, the Kingdom of the Netherlands has failed to
     ‘on an essentially voluntary basis’ refer to the members who          fulfil its obligations under Community law, the Court (Third
     compose the organs entrusted with the management and                  Chamber), composed of: F. Macken, President of the Chamber,
     administration of a body of the kind referred to in that provision    C. Gulmann (Rapporteur) and J.-P. Puissochet, Judges;
     and those persons who, without being designated by the                F.G. Jacobs, Advocate General; R. Grass, Registrar, has given a
     constitution, do in fact direct it, and refer also to the reward      judgment on 19 March 2002, in which it:
     which the latter may receive, habitually or exceptionally, from
     that body.
                                                                           1.     Declares that, by failing to fulfil its obligations as regards the
                                                                                  quality of bathing water and the frequency of sampling thereof
                                                                                  within the periods prescribed by Council Directive 76/160/EEC
                                                                                  of 8 December 1975 concerning the quality of bathing water,
                                                                                  the Kingdom of the Netherlands has failed to fulfil its
                                                                                  obligations under Articles 4(1) and 6(1) of that directive;
(1) OJ C 259 of 9.9.2000.
                                                                           2.     Orders the Kingdom of the Netherlands to pay the costs.
                                                                           (1) OJ C 259 of 9.9.2000.