CELEX: C1998/234/03
Language: en
Date: 1998-07-25 00:00:00
Title: JUDGMENT OF THE COURT of 7 May 1998 in Case C-401/96 P: Somaco Sàrl v Commission of the European Communities (Appeals - Competition - No anti-competitive conduct in Martinique by reason of irresistible pressure on the part of the local administration - Distortion of evidence)

C 234/2                EN                Official Journal of the European Communities                                      25.7.98
                JUDGMENT OF THE COURT                               3. Orders the United Kingdom of Great Britain and
                                                                         Northern Ireland to bear its own costs.
                        (Sixth Chamber)
                         of 7 May 1998                              (1) OJ C 158 of 1.6.1996.
in Case C-124/96: Commission of the European
Communities v Kingdom of Spain, supported by United
     Kingdom of Great Britain and Northern Ireland (1)
(Failure of a Member State to fulfil its obligations Ð Sixth
Council Directive 77/388/EEC Ð Exemption of certain
supplies of services closely linked to sport or physical
              education Ð Unjustified restrictions)                                JUDGMENT OF THE COURT
                                                                                            of 7 May 1998
                         (98/C 234/02)
                                                                    in Case C-401/96 P: Somaco SaÁrl v Commission of the
                                                                                      European Communities (1)
                (Language of the case: Spanish)                     (Appeals Ð Competition Ð No anti-competitive conduct
                                                                    in Martinique by reason of irresistible pressure on the part
                                                                        of the local administration Ð Distortion of evidence)
                                                                                            (98/C 234/03)
 (Provisional translation; the definitive translation will be
           published in the European Court Reports)
                                                                                    (Language of the case: French)
In Case C-124/96: Commission of the European
Communities (Agents: Enrico Traversa and Francisco
Enrique GonzaÂlez Díaz) v Kingdom of Spain (Agent: Luis               (Provisional translation; the definitive translation will be
PeÂrez de Ayala Becerril), supported by United Kingdom of                     published in the European Court Reports)
Great Britain and Northern Ireland (Agent: Lindsey
Nicoll, assisted by Sarah Moore) Ð application for a
declaration that, by providing that VAT exemption for
services closely linked to sport or physical education              In Case C-401/96 P: Somaco SaÁrl, having its registered
applied only to private establishments whose membership             office in Fort-de-France (France), represented by Jean-
fees did not exceed a specified amount, the Kingdom of              Claude Fourgoux, of the Paris Bar, with an address for
Spain infringed Article 13(A)(1)(m) of the Sixth Council            service in Luxembourg at the Chambers of Pierrot Schiltz,
Directive 77/388/EEC of 17 May 1977 on the                          4 Rue BeÂatrix de Bourbon, against the judgment of the
harmonisation of the laws of the Member States relating             Court of First Instance of the European Communities
to turnover taxes Ð Common system of value added tax:               (Fourth Chamber, Extended Composition) of 18 September
uniform basis of assessment (OJ L 145 of 13.6.1977, p. 1)           1996 in Case T-387/94 Asia Motor France v Commission
Ð the Court (Sixth Chamber), composed of: H.                        [1996] ECR II-961, seeking to have that judgment set
Ragnemalm, President of the Chamber, G. F. Mancini,                 aside, the other party to the proceedings being the
P. J. G. Kapteyn (Rapporteur), J. L. Murray and K. M.               Commission of the European Communities, represented
Ioannou, Judges; A. La Pergola, Advocate General; R.                by Berend Jan Drijber, assisted by HerveÂ Lehman, the
Grass, Registrar, has given a judgment on 7 May 1998, in            Court (Fifth Chamber), composed of: C. Gulmann,
which it:                                                           (Rapporteur), President of the Chamber, M. Wathelet,
                                                                    D. A. O. Edward, P. Jann and L. Sevón, Judges;
                                                                    G. Tesauro, Advocate General; R. Grass, Registrar, has
                                                                    given a judgment on 7 May 1998, in which it:
1. Declares that, by providing that the exemption from
     value added tax in respect of supplies closely linked to
     sport or physical education applies only to private
     establishments whose membership fees do not exceed             1. Dismisses the appeal;
     a certain amount, the Kingdom of Spain has failed to
     fulfil its obligations under Article 13(A)(1)(m) of the
     Sixth Council Directive 77/388/EEC of 17 May 1977
     on the harmonisation of the laws of the Member                 2. Orders Somaco SaÁrl to pay the costs.
     States relating to turnover taxes Ð Common system of
     value added tax: uniform basis of assessment.                  (1) OJ C 54 of 22.2.1997.
2. Orders the Kingdom of Spain to pay the costs.