CELEX: C2001/212/04
Language: en
Date: 2001-07-28 00:00:00
Title: Judgment of the Court (Third Chamber) of 14 June 2001 in Case C-473/99: Commission of the European Communities v Republic of Austria (Failure by a Member State to fulfil its obligations — Directive 95/30/EC — Protection of workers from risks related to exposure to biological agents at work — Failure to implement within the prescribed period)

C 212/2                   EN                        Official Journal of the European Communities                                          28.7.2001
1.    Articles 2(c) and (d), final indent, and 3 of the Second Council         (Agents: K. Rispal-Bellanger and S. Seam, and, subsequently,
      Directive (88/357/EEC) of 22 June 1988 on the coordination               J.-F. Dobelle and S. Seam), supported by United Kingdom of
      of laws, regulations and administrative provisions relating to           Great Britain and Northern Ireland (Agent: G. Amodeo, assisted
      direct insurance other than life assurance and laying down               by G. Barling QC) — application for a declaration that, by
      provisions to facilitate the effective exercise of freedom to provide    applying to vehicles used by taxable persons carrying on the
      services and amending Directive 73/239/EEC permit a Member               activity of driving instructors the condition that, in order for
      State to levy insurance tax on a legal person established in             such persons to be able to exercise their right to deduct the
      another Member State in respect of premiums which that legal             value added tax charged on the initial acquisition of those
      person has paid to an insurer, also established in other Member          vehicles, they must be used exclusively for that activity, the
      State, to cover the business risks of its subsidiary or sub-             French Republic has failed to fulfil its obligations under
      subsidiary established in the Member State making the levy. It           Article 17(2) of the Sixth Council Directive 77/388/EEC of
      makes no difference if the legal person which paid the premiums          17 May 1977 on the harmonisation of the laws of the Member
      and the legal person whose business risks are covered are two            States relating to turnover taxes — Common system of value
      companies in the same group linked by a relationship other               added tax: uniform basis of assessment (OJ 1977 L 145, p. 1),
      than that of parent and subsidiary company.                              in the version resulting from Council Directive 95/7/EC of
                                                                               10 April 1995 amending Directive 77/388 and introducing
2.    In interpreting ‘policy-holder’ or ‘Member State in which the            new simplification measures with regard to value added tax —
      risk is situated’ for the purposes of Article 2(d), final indent, of     scope of certain exemptions and practical arrangements for
      Directive 88/357, the way in which the premium relating to               implementing them (OJ 1995 L 102, p. 18) — the Court (Fifth
      the risk insured is invoiced or paid within a group of companies         Chamber), composed of: A. La Pergola, President of the
      is immaterial.                                                           Chamber, D.A.O. Edward, P. Jann, S. von Bahr (Rapporteur)
                                                                               and C.W.A. Timmermans, Judges; L.A. Geelhoed, Advocate
                                                                               General; R. Grass, Registrar, has given a judgment on 14 June
                                                                               2001, in which it:
(1) OJ C 204 of 17.7.1999.
                                                                               1.    Dismisses the application;
                                                                               2.    Orders the Commission of the European Communities to pay
                                                                                     the costs;
                                                                               3.    Orders the United Kingdom of Great Britain and Northern
                                                                                     Ireland to bear its own costs.
                                                                               (1) OJ C 333 of 20.11.1999.
                   JUDGMENT OF THE COURT
                            (Fifth Chamber)
                            of 14 June 2001                                                     JUDGMENT OF THE COURT
in Case C-345/99: Commission of the European Communi-                                                    (Third Chamber)
                       ties v French Republic (1)
                                                                                                          of 14 June 2001
(Failure by a Member State to fulfil its obligations —                         in Case C-473/99: Commission of the European Communi-
Article 17(2) and (6) of the Sixth VAT Directive —                                               ties v Republic of Austria (1)
Deductibility of tax on the acquisition of vehicles used to
carry out taxable transactions — Limitation to vehicles used                   (Failure by a Member State to fulfil its obligations —
                 exclusively for driving instruction)
                                                                               Directive 95/30/EC — Protection of workers from risks
                                                                               related to exposure to biological agents at work — Failure to
                            (2001/C 212/03)                                                implement within the prescribed period)
                                                                                                          (2001/C 212/04)
                      (Language of the case: French)
                                                                                                  (Language of the case: German)
(Provisional translation; the definitive translation will be published
                                                                               (Provisional translation; the definitive translation will be published
                     in the European Court Reports)
                                                                                                  in the European Court Reports)
In Case C-345/99: Commission of the European Communities                       In Case C-473/99: Commission of the European Communities
(Agents: E. Traversa and H. Michard) v French Republic                         (Agent: W. Bogensberger) v Republic of Austria (Agent:
 ---pagebreak--- 28.7.2001                EN                     Official Journal of the European Communities                                               C 212/3
C. Pesendorfer) — application for a declaration that, by not               K. Rispal-Bellanger and S. Seam) — application for a declar-
adopting, within the prescribed period, all the laws, regulations          ation that by reintroducing from 1 January 1998 a total
and administrative provisions necessary to comply with Com-                prohibition on the right to deduct value added tax on diesel
mission Directive 95/30/EC of 30 June 1995 adapting to                     used as fuel for vehicles on the purchase of which no value
technical progress Council Directive 90/679/EEC on the                     added tax is deductible after having, on several occasions,
protection of workers from risks related to exposure to                    introduced a partial right to deduct the French Republic has
biological agents at work (seventh individual Directive within             failed to fulfil its obligations under Article 17(2) of the Sixth
the meaning of Article 16(1) of Directive 89/391/EEC) (OJ                  Council Directive 77/388/EEC of 17 May 1977 on the
1995 L 155, p. 41), the Republic of Austria has failed to fulfil           harmonisation of the laws of the Member States relating to
its obligations under the EC Treaty — the Court (Third                     turnover taxes — Common system of value added tax: uniform
Chamber), composed of: C. Gulmann, President of the Chamb-                 basis of assessment (OJ 1977 L 145, p. 1), in the version
er, J.-P. Puissochet and J.N. Cunha Rodrigues (Rapporteur),                resulting from Council Directive 95/7/EC of 10 April 1995
Judges; L.A. Geelhoed, Advocate General; R. Grass, Registrar,              amending Directive 77/388 and introducing new simplifi-
has given a judgment on 14 June 2001, in which it:                         cation measures with regard to value added tax — scope of
                                                                           certain exemptions and practical arrangements for
1.    Declares that, by not adopting, within the prescribed period, all    implementing them (OJ 1995 L 102, p. 18) — the Court (Fifth
      the laws, regulations and administrative provisions necessary to     Chamber), composed of: A. La Pergola, President of the
      comply with Commission Directive 95/30/EC of 30 June                 Chamber, D.A.O. Edward, P. Jann, S. von Bahr (Rapporteur)
      1995 adapting to technical progress Council Directive                and C.W.A. Timmermans, Judges; L.A. Geelhoed, Advocate
      90/679/EEC on the protection of workers from risks related to        General; R. Grass, Registrar, has given a judgment on 14 June
      exposure to biological agents at work (seventh individual            2001, in which it:
      Directive within the meaning of Article 16(1) of Directive
      89/391/EEC), the Republic of Austria has failed to fulfil its
      obligations under the Directive;
2.    Orders the Republic of Austria to pay the costs.
                                                                           1.    Declares that by reintroducing from 1 January 1998 a total
                                                                                 prohibition on the right to deduct value added tax on diesel
(1) OJ C 63 of 4.3.2000.                                                         used as fuel for vehicles on the purchase of which no value
                                                                                 added tax is deductible, after having introduced a partial right
                                                                                 to deduct, the French Republic has failed to fulfil its obligations
                                                                                 under Article 17(2) 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 — Common system
                                                                                 of value added tax: uniform basis of assessment, in the version
                                                                                 resulting from Council Directive 95/7/EC of 10 April 1995
                  JUDGMENT OF THE COURT
                                                                                 amending Directive 77/388 and introducing new simplification
                                                                                 measures with regard to value added tax — scope of certain
                           (Fifth Chamber)                                       exemptions and practical arrangements for implementing them.
                           of 14 June 2001
in Case C-40/00: Commission of the European Communi-                       2.    Orders the French Republic to pay the costs.
                     ties v French Republic (1)
(Failure by a Member State to fulfil its obligations —
Article 17(2) and (6) of the Sixth VAT Directive —
Reintroduction, after the date of entry into force of the
Directive, of a total abolition of the right to deduct VAT
charged on diesel used as fuel for vehicles and machines on
          the purchase of which no VAT is deductible)                      (1) OJ C 149 of 27.5.2000.
                           (2001/C 212/05)
                     (Language of the case: French)
(Provisional translation; the definitive translation will be published
                    in the European Court Reports)
In Case C-40/00: Commission of the European Communities
(Agents: E. Traversa and C. Giolito) v French Republic (Agents: