CELEX: C2000/316/17
Language: en
Date: 2000-11-04 00:00:00
Title: Judgment of the Court of 12 September 2000 in Case C-359/97: Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland (Failure to fulfil obligations — Article 4(5) of the Sixth VAT Directive — Access to roads on payment of a toll — Failure to levy VAT — Regulations (EEC, Euratom) Nos 1552/89 and 1553/89 — Own resources accruing from VAT)

4.11.2000               EN                       Official Journal of the European Communities                                                 C 316/9
1.   Declares that by failing to charge value added tax on motorway         resources and interest for late payment as a consequence of
     tolls collected as consideration for the service supplied to users,    that infringement, Ireland has failed to fulfil its obligations
     where that service is not provided by a body governed by public        under the EC Treaty — the Court, composed of: G.C. Rodrı́guez
     law within the meaning of Article 4(5) of the Sixth Council            Iglesias, President, J.C. Moitinho de Almeida (Rapporteur),
     Directive 77/388/EEC of 17 May 1977 on the harmonisation               L. Sevón, R. Schintgen (Presidents of Chambers), P.J.G. Kap-
     of the laws of the Member States relating to turnover taxes —          teyn, C. Gulmann, J.-P. Puissochet, P. Jann, H. Ragnemalm,
     Common system of value added tax: uniform basis of assess-             V. Skouris and F. Macken, Judges; S. Alber, Advocate General;
     ment, and by failing to make available to the Commission of            D. Louterman-Hubeau and H.A. Rühl, Principal Adminis-
     the European Communities as own resources accruing from                trators, for the Registrar, has given a judgment on 12 Septemb-
     value added tax the amounts corresponding to the value added           er 2000, in which it:
     tax which should have been levied on those tolls together with
     interest for late payment, the French Republic has failed to fulfil    1.    Declares that by failing to subject to value added tax tolls
     its obligations under Articles 2 and 4 of that directive and                 collected for the use of toll roads and toll bridges as consideration
     under Council Regulation (EEC, Euratom) No 1553/89 of                        for the service supplied to users, when that service is not provided
     29 May 1989 on the definitive uniform arrangements for the                   by a body governed by public law within the meaning of
     collection of own resources accruing from value added tax and                Article 4(5) of the Sixth Council Directive 77/388/EEC of
     Council Regulation (EEC, Euratom) No 1552/89 of 29 May                       17 May 1977 on the harmonisation of the laws of the Member
     1989 implementing Decision 88/376/EEC, Euratom on the                        States relating to turnover taxes — Common system of value
     system of the Communities’ own resources;                                    added tax: uniform basis of assessment, and by failing to make
                                                                                  available to the Commission of the European Communities as
2.   Orders the French Republic to bear the costs.                                own resources accruing from value added tax the amounts
                                                                                  corresponding to the tax which should have been levied on those
                                                                                  tolls together with interest for late payment, Ireland has failed
(1) OJ C 295 of 27.9.1997.
                                                                                  to fulfil its obligations under Articles 2 and 4 of that directive
                                                                                  and under Council Regulation (EEC, Euratom) No 1553/89
                                                                                  of 29 May 1989 on the definitive uniform arrangements for
                                                                                  the collection of own resources accruing from value added tax
                                                                                  and Council Regulation (EEC, Euratom) No 1552/89 of
                                                                                  29 May 1989 implementing Decision 88/376/EEC, Euratom
                                                                                  on the system of the Communities’ own resources.
                                                                            2.    Orders Ireland to bear the costs.
                  JUDGMENT OF THE COURT
                                                                            (1) OJ C 387 of 20.12.1997.
                       of 12 September 2000
in Case C-358/97: Commission of the European Communi-
                           ties v Ireland (1)
(Failure to fulfil obligations — Article 4(5) of the Sixth VAT                                 JUDGMENT OF THE COURT
Directive — Access to roads on payment of a toll — Failure to
levy VAT — Regulations (EEC, Euratom) Nos 1552/89 and
       1553/89 — Own resources accruing from VAT)                                                   of 12 September 2000
                          (2000/C 316/16)                                   in Case C-359/97: Commission of the European Communi-
                                                                            ties v United Kingdom of Great Britain and Northern
                                                                                                            Ireland (1)
                    (Language of the case: English)
                                                                            (Failure to fulfil obligations — Article 4(5) of the Sixth VAT
                                                                            Directive — Access to roads on payment of a toll — Failure to
In Case C-358/97: Commission of the European Communities                    levy VAT — Regulations (EEC, Euratom) Nos 1552/89 and
(Agents: H. Michard and B. Doherty) v Ireland (Agent: M.A.                         1553/89 — Own resources accruing from VAT)
Buckley, assisted by D. Sherlock, T. McCann and D. Moloney)
— application for a declaration that by not subjecting tolls for                                        (2000/C 316/17)
the use of toll roads and toll bridges in Ireland to value added
tax, contrary to Articles 2 and 4(1), (2) and (5) of the
Sixth Council Directive 77/388/EEC of 17 May 1977 on the
                                                                                                 (Language of the case: English)
harmonisation of the laws of the Member States relating to
turnover taxes — Common system of value added tax: uniform
basis of assessment (OJ 1977 L 145, p. 1), and by failing to                In Case C-359/97: Commission of the European Communities
make available to the Commission the amounts of own                         (Agents: H. Michard and B. Doherty) v United Kingdom of
 ---pagebreak--- C 316/10                  EN                        Official Journal of the European Communities                                          4.11.2000
Great Britain and Northern Ireland (Agents: J.E. Collins, assisted                              JUDGMENT OF THE COURT
by G. Barling QC and D. Anderson) — application for a
declaration that by not subjecting tolls for the use of toll roads
and toll bridges in the United Kingdom to value added tax,                                           of 12 September 2000
contrary to Articles 2 and 4(1), (2) and (5) 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 —                  in Case C-408/97: Commission of the European Communi-
Common system of value added tax: uniform basis of assess-                                  ties v Kingdom of the Netherlands (1)
ment (OJ 1977 L 145, p. 1), and by failing to make available
to the Commission the relevant amounts of own resources
with interest for late payment as a consequence of that
                                                                               (Failure to fulfil obligations — Article 4(5) of the Sixth VAT
infringement, the United Kingdom has failed to fulfil its
obligations under the EC Treaty — the Court, composed of:                      Directive — Access to roads on payment of a toll — Failure
G.C. Rodrı́guez Iglesias, President, J.C. Moitinho de Almeida                                              to levy VAT)
(Rapporteur), L. Sevón, R. Schintgen (Presidents of Chambers),
P.J.G. Kapteyn, C. Gulmann, J.-P. Puissochet, P. Jann, H. Ragne-
malm, V. Skouris and F. Macken, Judges; S. Alber, Advocate                                               (2000/C 316/18)
General; D. Louterman-Hubeau and H.A. Rühl, Principal
Administrators, for the Registrar, has given a judgment on
12 September 2000, in which it:
                                                                                                   (Language of the case: Dutch)
1.    Declares that by failing to subject to value added tax tolls
      collected for the use of toll roads and toll bridges as consideration    (Provisional translation; the definitive translation will be published
      for the service supplied to users, where that service is not                                in the European Court Reports)
      provided by a body governed by public law within the meaning
      of Article 4(5) of the Sixth Council Directive 77/388/EEC of
      17 May 1977 on the harmonisation of the laws of the Member               In Case C-408/97: Commission of the European Communities
      States relating to turnover taxes — Common system of value               (Agents: initially, H. Michard and B.J. Drijber, and sub-
      added tax: uniform basis of assessment, and by failing to make           sequently, H. Michard and H. van Vliet) v Kingdom of the
      available to the Commission of the European Communities as               Netherlands (Agents: C. Wissels and M.A. Fierstra) — appli-
      own resources accruing from value added tax the amounts                  cation for a declaration that, by failing to subject to value
      corresponding to the tax which should have been levied on those          added tax tolls collected for the use of roads as consideration
      tolls together with interest for late payment, the United                for the service supplied to users, contrary to Articles 2 and 4
      Kingdom of Great Britain and Northern Ireland has failed to              of the Sixth Council Directive 77/388/EEC of 17 May 1977
      fulfil its obligations under Articles 2 and 4 of that directive and      on the harmonisation of the laws of the Member States relating
      under Council Regulation (EEC, Euratom) No 1553/89 of                    to turnover taxes — Common system of value added tax:
      29 May 1989 on the definitive uniform arrangements for the               uniform basis of assessment (OJ 1977 L 145, p. 1), the
      collection of own resources accruing from value added tax and            Kingdom of the Netherlands has failed to fulfil its obligations
      Council Regulation (EEC, Euratom) No 1552/89 of 29 May                   under the EC Treaty — the Court, composed of: G.C. Rodrı́guez
      1989 implementing Decision 88/376/EEC, Euratom on the                    Iglesias, President, J.C. Moitinho de Almeida (Rapporteur),
      system of the Communities’ own resources;                                L. Sevón and R. Schintgen (Presidents of Chambers), P.J.G. Kap-
                                                                               teyn, C. Gulmann, J.-P. Puissochet, P. Jann, H. Ragnemalm,
                                                                               V. Skouris and F. Macken, Judges; S. Alber, Advocate General;
                                                                               D. Louterman-Hubeau and H.A. Rühl, Principal Adminis-
                                                                               trators, for the Registrar, has given a judgment on 12 Septemb-
2.    Orders the United Kingdom of Great Britain and Northern
                                                                               er 2000, in which it:
      Ireland to bear the costs.
                                                                               1.    Dismisses the application;
                                                                               2.    Orders the Commission of the European Communities to bear
(1) OJ C 387 of 20.12.1997.                                                          the costs.
                                                                               (1) OJ C 55 of 20.2.1998.