CELEX: C1998/055/19
Language: en
Date: 1998-02-20 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 18 December 1997 in Case C-263/96: Commission of the European Communities v. Kingdom of Belgium (Failure to fulfil obligations - Directive 89/106/EEC - Construction products)

20.2.98               EN                  Official Journal of the European Communities                                      C 55/11
Common system of value added tax: uniform basis of                   1. declares that, by not adopting all the laws, regulations
assessment (OJ L 145, 13.6.1977, p. 1) Ð the Court (Fifth                 and administrative provisions necessary to comply
Chamber), composed of: C. Gulmann (Rapporteur),                           with Council Directive 89/106/EEC of 21 December
President of the Chamber, M. Wathelet, J. C. Moitinho de                  1988 on the approximation of laws, regulations and
Almeida, J.-P. Puissochet and L. Sevón, Judges; F. G.                     administrative provisions of the Member States
Jacobs, Advocate-General; H. von Holstein, Deputy                         relating to construction products, the Kingdom of
Registrar, for the Registrar, has given a judgment on                     Belgium has failed to fulfil its obligations under that
18 December 1997, in which it has ruled:                                  Directive;
On a proper construction of Articles 6(1) and 11(A)(1)(a)            2. orders the Kingdom of Belgium to pay the costs.
of the Sixth Council Directive 77/388/EEC of 17 May
1977 on the harmonisation of the laws of the Member                  (1) OJ C 269, 14.9.1996.
States relating to turnover taxes Ð Common system of
value added tax: uniform basis of assessment, an
undertaking given by a farmer under a national
compensation scheme not to harvest at least 20 % of his
potato crop does not constitute a supply of services for the
purposes of that Directive. Consequently, compensation
received for that purpose is not subject to turnover tax.                           JUDGMENT OF THE COURT
                                                                                            (Fifth Chamber)
(1) OJ C 31, 3.2.1996.                                                                   of 18 December 1997
                                                                     in Case C-284/96 (reference for a preliminary ruling from
                                                                     the Tribunal de Grande Instance de Briey): Didier
                                                                     Tabouillot v. Directeur des Services Fiscaux de Meurthe-
                                                                                              et-Moselle (1)
                                                                     (Article 95 of the Treaty Ð Differential tax on motor
               JUDGMENT OF THE COURT                                                             vehicles)
                       (Fifth Chamber)                                                        (98/C 55/20)
                    of 18 December 1997
                                                                                     (Language of the case: French)
in   Case    C-263/96: Commission of the European
          Communities v. Kingdom of Belgium (1)
(Failure to fulfil obligations Ð Directive 89/106/EEC Ð                (Provisional translation; the definitive translation will be
                   Construction products)                                      published in the European Court Reports)
                         (98/C 55/19)
                                                                     In Case C-284/96: reference to the Court under Article 177
                                                                     of the EC Treaty from the Tribunal de Grande Instance de
                (Language of the case: Dutch)                        Briey (Regional Court, Briey), France, for a preliminary
                                                                     ruling in the proceedings pending before that court
                                                                     between Didier Tabouillot and Directeur des Services
                                                                     Fiscaux de Meurthe-et-Moselle Ð on the interpretation of
  (Provisional translation; the definitive translation will be
                                                                     Article 95 of the EC Treaty for the purpose of determining
         published in the European Court Reports)
                                                                     whether the French system of motor vehicle tax is
                                                                     compatible with that provision Ð the Court (Fifth
                                                                     Chamber), composed of: C. Gulmann, President of the
In Case C-263/96: Commission of the European                         Chamber, M. Wathelet (Rapporteur), J. C. Moitinho de
Communities (Agent: Hendrik van Lier) v. Kingdom of                  Almeida, D. A. O. Edward and J.-P. Puissochet, Judges;
Belgium (Agent: Jan Devadder) Ð application for a                    F. G. Jacobs, Advocate-General; D. Louterman-Hubeau,
declaration that, by not adopting the laws, regulations and          Principal Administrator, for the Registrar, has given a
administrative provisions necessary to comply with                   judgment on 18 December 1997, in which it has ruled:
Council Directive 89/106/EEC of 21 December 1988 on
the approximation of laws, regulations and administrative
provisions of the Member States relating to construction             A situation such as that arising from the importation into
products (OJ L 40, 11.2.1989, p. 12), the Kingdom of                 a Member State of a vehicle which has come directly from
Belgium has failed to fulfil its obligations under that              a non-member country does not fall within the scope of
Directive Ð the Court (Fifth Chamber), composed of: C.               Article 95 of the EC Treaty.
Gulmann, President of the Chamber, J. C. Moitinho de
Almeida, D. A. O. Edward, J.-P. Puissochet and L. Sevón              (1) OJ C 318, 26.10.1996.
(Rapporteur), Judges; G. Tesauro, Advocate-General; R.
Grass, Registrar, has given a judgment on 18 December
1997, in which it: