CELEX: C1998/113/12
Language: en
Date: 1998-04-11 00:00:00
Title: JUDGMENT OF THE COURT (Sixth Chamber) of 19 February 1998 in Case C-8/97: Commission of the European Communities v. Hellenic Republic (Failure by a Member State to fulfil obligations - Directive 90/434/EEC - Failure to transpose)

11.4.98               EN                  Official Journal of the European Communities                                      C 113/5
               JUDGMENT OF THE COURT                                                JUDGMENT OF THE COURT
                       (Fifth Chamber)                                                      (Sixth Chamber)
                     of 19 February 1998                                                  of 19 February 1998
in Case C-318/96 (reference for a preliminary ruling                         in Case C-8/97: Commission of the European
from the Verwaltungsgerichtshof): SPAR Österreichische                            Communities v. Hellenic Republic (1)
 Warenhandels AG v. Finanzlandesdirektion für Salzburg (1)
                                                                     (Failure by a Member State to fulfil obligations Ð
(Article 33 of the sixth Directive Ð Turnover taxes Ð                       Directive 90/434/EEC Ð Failure to transpose)
Levy towards the functioning of chambers of commerce
                      (Kammerumlage))                                                        (98/C 113/12)
                         (98/C 113/11)
                                                                                     (Language of the case: Greek)
               (Language of the case: German)
                                                                       (Provisional translation; the definitive translation will be
                                                                               published in the European Court Reports)
  (Provisional translation; the definitive translation will be
         published in the European Court Reports)
                                                                     In Case C-8/97: Commission of the European
                                                                     Communities (Agent: Dimitrios Gouloussis) v. Hellenic
In Case C-318/96: reference to the Court pursuant to                 Republic (Agents: Paraskevi Skandolou and Nana
Article 177 of the EC Treaty from the Austrian                       Daphniou) Ð application for a declaration that, by failing
Verwaltungsgerichtshof (Administrative Court) for a                  to adopt or, in the alternative, to communicate to the
preliminary ruling in the proceedings pending before that            Commission within the prescribed period the laws,
court between SPAR Österreichische Warenhandels AG                   regulations and administrative provisions necessary to
and Finanzlandesdirektion für Salzburg Ð on the                      comply with Council Directive 90/434/EEC of 23 July
interpretation of Articles 17 and 33 of the sixth Council            1990 on the common system of taxation applicable to
Directive 77/388/EEC of 17 May 1977 on the                           mergers, divisions, transfers of assets and exchanges of
harmonisation of the laws of the Member States relating              shares concerning companies of different Member
to turnover taxes Ð Common system of value-added tax:                States (2), the Hellenic Republic has failed to fulfil its
uniform basis of assessment (2) Ð the Court (Fifth                   obligations under the EC Treaty and that Directive Ð the
Chamber), composed of: C. Gulmann, President of the                  Court (Sixth Chamber), composed of: H. Ragnemalm,
Chamber, D. A. O. Edward, J.-P. Puissochet (Rapporteur),             President of the Chamber, R. Schintgen, P. J. G. Kapteyn,
P. Jann and L. Sevón, Judges; S. Alber, Advocate-General;            J. L. Murray and G. Hirsch (Rapporteur), Judges; P. LeÂger,
L. Hewlett, Administrator, for the Registrar, has given a            Advocate-General; R. Grass, Registrar, has given a
judgment on 19 February 1998, in which it has ruled:                 judgment on 19 February 1998, in which it:
The sixth Council Directive 77/388/EEC of 17 May 1977                1. declares that, by failing to adopt, within the period
on the harmonisation of the laws of the Member States                     prescribed, the laws, regulations and administrative
relating to turnover taxes Ð common system of value-                      provisions necessary to comply with Council Directive
added tax: uniform basis of assessment, and in particular                 90/434/EEC of 23 July 1990 on the common system
Articles 17(2) and 33 thereof, does not preclude a levy                   of taxation applicable to mergers, divisions, transfers
such as the Kammerumlage, provided for in Article 57(1)                   of assets and exchanges of shares concerning
to (6) of the Handelskammergesetz, which is payable, by                   companies of different Member States, the Hellenic
members of chambers of commerce whose turnover                            Republic has failed to fulfil its obligations under
exceeds a certain amount, is calculated in principle on the               Article 12(1) therof;
basis of the VAT included in the price of the goods and
services supplied to them, and is not deductible from the
VAT payable by them on the commercial transactions
which they carry out.                                                2. orders the Hellenic Republic to pay the costs.
(1) OJ C 336, 9.11.1996.                                             (1) OJ C 94, 22.3.1997.
(2) OJ L 145, 13.6.1977, p. 1.                                       (2) OJ L 225, 20.8.1990, p. 1.