CELEX: C2002/274/06
Language: en
Date: 2002-11-09 00:00:00
Title: Judgment of the Court of 17 September 2002 in Case C-513/99 (Reference for a preliminary ruling from the Korkein hallinto-oikeus): Concordia Bus Finland Oy Ab v Helsingin kaupunki, HKL-Bussiliikenne (Public service contracts in the transport sector — Directives 92/50/EEC and 93/38/EEC — Contracting municipality which organises bus transport services and an economically independent entity of which participates in the tender procedure as a tenderer — Taking into account of criteria relating to the protection of the environment to determine the economically most advantageous tender — Whether permissible when the municipal entity which is tendering meets those criteria more easily)

C 274/4                  EN                      Official Journal of the European Communities                                           9.11.2002
the legislation of the Member State of residence for the award of such      composed of: N. Colneric, President of the Second Chamber,
benefits are not or are no longer satisfied and where the entitlement       acting for the President of the Sixth Chamber, C. Gulmann,
of the pensioner or of the orphans claiming under the deceased worker       J.-P. Puissochet, R. Schintgen (Rapporteur) and V. Skouris,
is not acquired, in the other Member State, solely under the legislation    Judges; C. Stix-Hackl, Advocate General; L. Hewlett, Adminis-
of that State. None the less, in such a situation, the competent            trator, Registrar, has given a judgment on 17 September 2002,
institution of the Member State other than that of residence may be         in which it has ruled:
required to award the benefit at issue under a social-security
convention entered into by the two Member States concerned and
                                                                            1.    Article 2(1) of the Sixth Council Directive 77/388/EEC of
incorporated in their national law prior to the entry into force of the
                                                                                  17 May 1977 on the harmonisation of the laws of the Member
Regulation, where the persons concerned have an established right to
                                                                                  States relating to turnover taxes — Common system of value
continued application of that convention after the entry into force of
                                                                                  added tax: uniform basis of assessment must be interpreted as
the Regulation.
                                                                                  meaning that a supply of services which is effected for
                                                                                  consideration but is not based on enforceable obligations,
                                                                                  because it has been agreed that the provider is bound in honour
( 1) OJ C 122 of 29.4.2000.                                                       only to provide the services, constitutes a transaction subject to
                                                                                  value added tax.
                                                                            2.    Article 11A(1)(a) of the Sixth Directive 77/388 must be
                                                                                  interpreted as meaning that the full amount of the entry fees
                                                                                  received by the organiser of a competition constitutes the taxable
                                                                                  amount for that competition where the organiser has that
                                                                                  amount freely at his disposal.
                                                                            (1 ) OJ C 47 of 19.2.2000.
                  JUDGMENT OF THE COURT
                           (Sixth Chamber)
                       of 17 September 2002                                                   JUDGMENT OF THE COURT
                                                                                                   of 17 September 2002
in Case C-498/99 (Reference for a preliminary ruling from
the VAT and Duties Tribunal, Manchester): Town &
County Factors Ltd v Commissioners of Customs and                           in Case C-513/99 (Reference for a preliminary ruling from
                               Excise ( 1)                                  the Korkein hallinto-oikeus): Concordia Bus Finland Oy
                                                                                   Ab v Helsingin kaupunki, HKL-Bussiliikenne (1)
(Sixth VAT Directive — Scope — Competition whose                            (Public service contracts in the transport sector — Directives
 organiser binds himself in honour only — Taxable amount)                   92/50/EEC and 93/38/EEC — Contracting municipality
                                                                            which organises bus transport services and an economically
                                                                            independent entity of which participates in the tender
                           (2002/C 274/05)                                  procedure as a tenderer — Taking into account of criteria
                                                                            relating to the protection of the environment to determine
                                                                            the economically most advantageous tender — Whether
                     (Language of the case: English)                        permissible when the municipal entity which is tendering
                                                                                             meets those criteria more easily)
                                                                                                       (2002/C 274/06)
In Case C-498/99: Reference to the Court under Article 234
                                                                                                (Language of the case: Finnish)
EC by the VAT and Duties Tribunal, Manchester (United
Kingdom), for a preliminary ruling in the proceedings pending
before that tribunal between Town & County Factors Ltd and                  (Provisional translation; the definitive translation will be published
Commissioners of Customs and Excise, on the interpretation                                      in the European Court Reports)
of Articles 2(1), 6(1) and 11A(1) 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 tax: uniform basis of assess-                  In Case C-513/99: Reference to the Court under Article 234
ment (OJ 1977 L 145, p. 1), the Court (Sixth Chamber),                      EC by the Korkein hallinto-oikeus (Finland) for a preliminary
 ---pagebreak--- 9.11.2002                EN                        Official Journal of the European Communities                                            C 274/5
ruling in the proceedings pending before that court between                                     JUDGMENT OF THE COURT
Concordia Bus Finland Oy Ab, formerly Stagecoach Finland
Oy Ab, and Helsingin kaupunki, HKL-Bussiliikenne, on the
interpretation of Articles 2(1)(a), (2)(c) and (4) and 34(1) of                                       of 24 September 2002
Council Directive 93/38/EEC of 14 June 1993 coordinating
the procurement procedures of entities operating in the water,
energy, transport and telecommunications sectors (OJ 1993
L 199, p. 84), as amended by the Act concerning the conditions                in Joined Cases C-74/00 P and C-75/00 P: Falck SpA,
of accession of the Republic of Austria, the Republic of Finland              Acciaierie di Bolzano SpA, v Commission of the European
and the Kingdom of Sweden and the adjustments to the                                                     Communities ( 1)
Treaties on which the European Union is founded (OJ 1994
C 241, p. 21, and OJ 1995 L 1, p. 1), and Article 36(1) of
Council Directive 92/50/EEC of 18 June 1992 relating to the                   (State aid — ECSC scheme — Rights of the recipient of aid
coordination of procedures for the award of public service                    — Scope: no need for trade and competition to be affected
contracts (OJ 1992 L 209, p. 1), the Court, composed of:                      — Applicability of different State aid codes over time —
G.C. Rodríguez Iglesias, President, P. Jann and F. Macken                     Rate of interest to be applied for the repayment of incompat-
(Presidents of Chambers), C. Gulmann, D.A.O. Edward, A. La                                                    ible aid)
Pergola, M. Wathelet, R. Schintgen and V. Skouris (Rappor-
teur), Judges; J. Mischo, Advocate General; H. von Holstein,
Deputy Registrar, has given a judgment on 17 September                                                    (2002/C 274/07)
2002, in which it has ruled:
                                                                                                    (Language of the case: Italian)
1.    Article 36(1)(a) of Council Directive 92/50/EEC of 18 June
      1992 relating to the coordination of procedures for the award
      of public service contracts must be interpreted as meaning that         (Provisional translation; the definitive translation will be published
      where, in the context of a public contract for the provision of                              in the European Court Reports)
      urban bus transport services, the contracting authority decides
      to award a contract to the tenderer who submits the economically
      most advantageous tender, it may take into consideration
      ecological criteria such as the level of nitrogen oxide emissions
      or the noise level of the buses, provided that they are linked to
                                                                              In Joined Cases C-74/00 P and C-75/00 P: Falck SpA,
      the subject-matter of the contract, do not confer an unrestricted
                                                                              established in Milan (Italy), (lawyers: G. Macrì, M. Condinanzi
      freedom of choice on the authority, are expressly mentioned in
                                                                              and F. Colussi) Acciaierie di Bolzano SpA, established in
      the contract documents or the tender notice, and comply with
                                                                              Bolzano (Italy) (lawyer: B. Nascimbene) — appeal against the
      all the fundamental principles of Community law, in particular
                                                                              judgment of the Court of First Instance of the European
      the principle of non-discrimination.
                                                                              Communities (Fifth Chamber, Extended Composition) of
                                                                              16 December 1999 in Case T-158/96 Acciaierie di Bolzano v
                                                                              Commission [1999] ECR II-3927, the other parties to the
2.    The principle of equal treatment does not preclude the taking           proceedings being Commission of the European Communities
      into consideration of criteria connected with protection of the         (Agents: V. di Bucci and K.-D. Borchardt) and Italian Republic
      environment, such as those at issue in the main proceedings,            (Agent: U. Leanza, assisted by D. Del Gaizo), with an address
      solely because the contracting entity’s own transport undertaking       for service in Luxembourg, the Court, composed of: G.C. Rodrí-
      is one of the few undertakings able to offer a bus fleet satisfying     guez Iglesias, President, P. Jann, F. Macken, N. Colneric and
      those criteria.                                                         S. von Bahr (Presidents of Chambers), D.A.O. Edward, A. La
                                                                              Pergola, J.-P. Puissochet (Rapporteur), M. Wathelet, V. Skouris
                                                                              and J.N. Cunha Rodrigues, Judges; S. Alber, Advocate General;
3.    The answer to the second and third questions would not be               L. Hewlett, Administrator, for the Registrar, gave a judgment
      different if the procedure for the award of the public contract at      on 24 September 2002 in which it:
      issue in the main proceedings fell within the scope of Council
      Directive 93/38/EEC of 14 June 1993 coordinating the
      procurement procedures of entities operating in the water,              1.    Sets aside the judgment of the Court of First Instance of
      energy, transport and telecommunications sectors.                             16 December 1999 in Case T-158/96 Acciaierie di Bolzano
                                                                                    v Commission in so far as the Commission’s tardiness in
                                                                                    requiring repayment entailed an infringement of the principle
                                                                                    of legal certainty;
( 1) OJ C 102 of 8.4.2000.
                                                                              2.    Dismisses the remainder of the appeals;
                                                                              3.    Dismisses the action for annulment brought by Acciaierie di
                                                                                    Bolzano SpA before the Court of First Instance;