CELEX: C2002/274/12
Language: en
Date: 2002-11-09 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 10 September 2002 in Case C-141/00 (Reference for a preliminary ruling from the Bundesfinanzhof): Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I in Berlin (Article 13(A)(1)(c) and (g) of the Sixth Directive (77/388/EEC) — Exemption of care provided by capital companies — Services closely linked to welfare and social security work supplied by organisations, not being bodies governed by public law, recognised as charitable by the Member State concerned — Direct effect)

C 274/8                 EN                       Official Journal of the European Communities                                          9.11.2002
                 JUDGMENT OF THE COURT                                                        JUDGMENT OF THE COURT
                                                                                                       (Sixth Chamber)
                          (Fifth Chamber)
                                                                                                   of 10 September 2002
                      of 19 September 2002
                                                                            in Case C-141/00 (Reference for a preliminary ruling from
                                                                            the Bundesfinanzhof): Ambulanter Pflegedienst Kügler
in Case C-114/00: Kingdom of Spain v Commission of the
                                                                               GmbH v Finanzamt für Körperschaften I in Berlin ( 1)
                   European Communities ( 1)
                                                                            (Article 13(A)(1)(c) and (g) of the Sixth Directive (77/388/
(State aid — Agriculture — Aid awarded in the form of an                    EEC) — Exemption of care provided by capital companies —
interest-rate rebate for loans lasting less than one year —                 Services closely linked to welfare and social security work
Article 87(1) and (3)(a) and (c) EC — Commission Notice                     supplied by organisations, not being bodies governed by
96/C 44/02 on State aids: subsidised short-term loans in                    public law, recognised as charitable by the Member State
agriculture (crédits de gestion) — Small amount of aid —                                         concerned — Direct effect)
No comments from interested parties — Operating aid —
Aid relating to products subject to a common organisation
of the market — Restrictions on the free movement of goods                                             (2002/C 274/12)
                     — Statement of reasons)
                                                                                                (Language of the case: German)
                          (2002/C 274/11)
                                                                            (Provisional translation; the definitive translation will be published
                                                                                                in the European Court Reports)
                   (Language of the case: Spanish)
(Provisional translation; the definitive translation will be published      In Case C-141/00: Reference to the Court under Article 234
                   in the European Court Reports)                           EC by the Bundesfinanzhof (Germany) for a preliminary
                                                                            ruling in the proceedings pending before that court between
                                                                            Ambulanter Pflegedienst Kügler GmbH and Finanzamt für
                                                                            Körperschaften I in Berlin, on the interpretation of
                                                                            Article 13(A)(1)(c) and (g) of the Sixth Council Directive (77/
                                                                            388/EEC) of 17 May 1977 on the harmonisation of the laws
In Case C-114/00, Kingdom of Spain (Agent: S. Ortiz Vaamon-                 of the Member States relating to turnover taxes — Common
de) v Commission of the European Communities (Agent:                        system of value added tax: uniform basis of assessment
D. Triantafyllou): Application for annulment of Commission                  (OJ 1977 L 145, p. 1), the Court (Sixth Chamber), composed
Decision 2000/240/EC of 22 December 1999 concerning an                      of: F. Macken (Rapporteur), President of the Chamber, C. Gul-
aid scheme implemented by Spain to finance operating capital                mann, J.-P. Puissochet, R. Schintgen and J.N. Cunha Rodrigues,
in the agricultural sector in Extremadura (OJ 2000 L 76, p. 16),            Judges; A. Tizzano, Advocate General; H. von Holstein, Deputy
the Court (Fifth Chamber), composed of: P. Jann, President of               Registrar, has given a judgment on 10 September 2002, in
the Chamber, D.A.O. Edward, A. La Pergola, M. Wathelet                      which it has ruled:
and C.W.A. Timmermans (Rapporteur), Judges; F.G. Jacobs,
Advocate General; R. Grass, Registrar, has given a judgment
on 19 September 2002, in which it:                                          1.    The exemption envisaged in Article 13(A)(1)(c) of the Sixth
                                                                                  Council Directive (77/388/EEC) of 17 May 1977 on the
                                                                                  harmonisation of the laws of the Member States relating to
1.    Dismisses the application;                                                  turnover taxes — Common system of value added tax: uniform
                                                                                  basis of assessment is not dependent on the legal form of the
                                                                                  taxable person supplying the medical or paramedical services
2.    Orders the Kingdom of Spain to pay the costs.                               referred to in that provision.
                                                                            2.    The exemption envisaged in Article 13(A)(1)(c) of the Sixth
( 1) OJ C 192 of 8.7.2000.                                                        Directive (77/388/EEC) applies to the provision of care of a
                                                                                  therapeutic nature by a capital company running an out-patient
                                                                                  service under which care, including home care, is provided by
                                                                                  qualified nursing staff, to the exclusion of the provision of
                                                                                  general care and domestic help.
 ---pagebreak--- 9.11.2002                EN                       Official Journal of the European Communities                                            C 274/9
3.    a)    The provision of general care and domestic help by an            1.    Declares that, by failing to adopt all the measures necessary to
            out-patient care service to persons in a state of physical or          ensure the correct transposition of Articles 4, 7(3), 11, 12(2),
            economic dependence amounts to the supply of services                  18(1) and (3) and 22(1) of Council Directive 86/609/EEC of
            closely linked to welfare and social security work within              24 November 1986 on the approximation of laws, regulations
            the meaning of Article 13(A)(1)(g) of the Sixth Directive              and administrative provisions of the Member States regarding
            (77/388/EEC).                                                          the protection of animals used for experimental and other
                                                                                   scientific purposes, the French Republic has failed to fulfil its
      (b) The exemption provided for in Article 13(A)(1)(g) of the                 obligations under that directive;
            Sixth Directive (77/388/EEC) may be relied upon by a
            taxable person before national courts in order to oppose         2.    Orders the French Republic to pay the costs.
            national rules incompatible with that provision. It is for
            the national court to establish, in the light of all relevant    (1 ) OJ C 176 of 24.6.2000.
            factors, whether the taxable person is an organisation
            recognised as charitable within the meaning of the
            aforesaid provision.
( 1) OJ C 176 of 24.6.2000.
                                                                                               JUDGMENT OF THE COURT
                                                                                                       (Sixth Chamber)
                                                                                                    of 10 September 2002
                                                                             in Case C-172/00 (Reference for a preliminary ruling from
                  JUDGMENT OF THE COURT                                      the Landgericht Köln): Ferring Arzneimittel GmbH v
                                                                                           Eurim-Pharm Arzneimittel GmbH ( 1)
                           (Fifth Chamber)
                                                                             (Interpretation of Article 28 EC and Article 30 EC —
                        of 12 September 2002                                 Medicinal products — Withdrawal of parallel import licence
                                                                             in consequence of waiver of the marketing authorisation for
                                                                             the medicinal product of reference by the holder of that
in Case C-152/00: Commission of the European Communi-                                                    authorisation)
                      ties v French Republic ( 1)
                                                                                                        (2002/C 274/14)
(Failure by a Member State to fulfil its obligations —
      Directive 86/609/EEC — Incomplete transposition)                                           (Language of the case: German)
                           (2002/C 274/13)                                   (Provisional translation; the definitive translation will be published
                                                                                                 in the European Court Reports)
                     (Language of the case: French)
                                                                             In Case C-172/00: Reference to the Court under Article 234
(Provisional translation; the definitive translation will be published       EC by the Landgericht Köln (Germany) for a preliminary ruling
                    in the European Court Reports)                           in the proceedings pending before that court between Ferring
                                                                             Arzneimittel GmbH and Eurim-Pharm Arzneimittel GmbH,
                                                                             on the interpretation of Article 28 EC and Article 30 EC, the
                                                                             Court (Sixth Chamber), composed of: F. Macken, President of
In Case C-152/00, Commission of the European Communities                     the Chamber, C. Gulmann (Rapporteur), J.-P. Puissochet,
(Agents: L. Ström and J.-F. Pasquier) v French Republic                      V. Skouris and J.N. Cunha Rodrigues, Judges; L.A. Geelhoed,
(Agents: K. Rispal-Bellanger and C. Vasak, and G. de Bergues):               Advocate General; L. Hewlett, Administrator, for the Registrar,
Application for a declaration that, by failing to transpose fully            has given a judgment on 10 September 2002, in which it has
and correctly Council Directive 86/609/EEC of 24 November                    ruled:
1986 on the approximation of laws, regulations and adminis-
trative provisions of the Member States regarding the protec-                1.    Article 28 EC precludes national legislation under which the
tion of animals used for experimental and other scientific                         withdrawal of the marketing authorisation of reference for a
purposes (OJ 1986 L 358, p. 1), and in particular Articles 4, 7,                   medicinal product on application by the holder thereof means
11, 12, 18 and 22 thereof, the French Republic has failed to                       that the parallel import licence for that product automatically
fulfil its obligations under the EC Treaty, the Court (Fifth                       ceases to be valid.
Chamber), composed of: P. Jann, President of the Chamber,
S. von Bahr and A. La Pergola (Rapporteur), Judges; L.A. Geel-               2.    The fact that the new version of the medicinal product has been
hoed, Advocate General; H.A. Rühl, Principal Administrator,                        placed on the market of the Member State of importation alone
for the Registrar, has given a judgment on 12 September 2002,                      or is also found on the market in other Member States does not
in which it:                                                                       alter the answer to the first question.