CELEX: C1999/226/03
Language: en
Date: 1999-08-07 00:00:00
Title: Judgment of the Court (Third Chamber) of 10 June 1999 in Case C-172/97: Commission of the European Communities v SIVU du plan d'eau de la Vallée du Lot and Hydro-Réalisations SARL (Arbitration clause - Non-performance of a contract)

C 226/2                  EN                     Official Journal of the European Communities                                           7.8.1999
                 JUDGMENT OF THE COURT                                                      JUDGMENT OF THE COURT
                           (Fifth Chamber)
                                                                                                    (Third Chamber)
                            of 8 June 1999
                                                                                                     of 10 June 1999
in Joined Cases C-338/97, C-344/97 and C-390/97 (refer-
ences for a preliminary ruling from the Verwaltungsge-
richtshof): Erna Pelzl and Others v Steiermärkische Lan-                   in Case C-172/97: Commission of the European Communi-
desregierung (C-338/97), Wiener Städtische Allgemeine                      ties v SIVU du plan d’eau de la Vallée du Lot and
Versicherungs AG and Others v Tiroler Landesregierung                                        Hydro-Réalisations SARL(1)
(C-344/97) and STUAG Bau-Aktiengesellschaft v Kärntner
                 Landesregierung (C-390/97) (1)
                                                                               (Arbitration clause — Non-performance of a contract)
(Article 33 of Sixth Directive 77/388/EEC — Turnover taxes
— Contributions to tourism associations and to a tourism
                          development fund)
                                                                                                     (1999/C 226/03)
                           (1999/C 226/02)
                                                                                               (Language of the case: French)
                   (Language of the cases: 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 Joined Cases C-338/97, C-344/97 and C-390/97: references
to the Court under Article 234 EC (ex Article 177) by the                  In Case C-172/97: Commission of the European Communities
Verwaltungsgerichtshof (Administrative Court) (Austria) for a              (Agents: initially Richard B. Wainwright and Jean-Francis Pas-
preliminary ruling in the proceedings pending before that                  quier, assisted by Nicole Coutrelis and Stéphanie Ponsot,
court between Erna Pelzl and Others v Steiermärkische Landes-              subsequently Richard B. Wainwright and Olivier Couvert–Cas-
regierung (C-338/97), Wiener Städtische Allgemeine Versi-                  téra, assisted by Nicole Coutrelis) v SIVU du plan d’eau de la
cherungs AG and Others v Tiroler Landesregierung (C-344/97)                Vallée du Lot otherwise known as SIVU du pays d’accueil de la
and STUAG Bau-Aktiengesellschaft v Kärntner Landesre-                      Vallée du Lot, a public enterprise established in La Canourgue,
gierung (C-390/97) — on the interpretation of Article 33 of                France, and Hydro-Réalisations SARL, a company established
the Sixth Council Directive (77/388/EEC) of 17 May 1977 on                 in Rodez, France — application by the Commission of the
the harmonisation of the laws of the Member States relating                European Communities under Article 238 EC (ex Article 181)
to turnover taxes — Common system of value added tax:                      seeking recovery of an advance of ECU 83 928 paid by the
uniform basis of assessment (OJ 1977 L 145, p. 1) —                        Commission for completion of a project entitled Plan d’eau
the Court (Fifth Chamber), composed of: J.-P. Puissochet                   sur le Lot. Intégration d’une microcentrale hydroélectrique
(Rapporteur), President of the Chamber, P. Jann, C. Gulmann,               basse chute dans le seuil, (Stretch of water on the River Lot
D.A.O. Edward and L. Sevón, Judges; S. Alber, Advocate Gen-               — Incorporation in the barrage weir of a small low-head
eral; H.A. Rühl, Principal Administrator, for the Registrar, has           hydro-electric power station), together with interest as agreed
given a judgment on 8 June 1999, in which it held that:                    in the contract at the rate applied by the European Monetary
                                                                           Cooperation Fund for its transactions in ecus published on the
The Sixth Council Directive (77/388/EEC) of 17 May 1977 on the             first working day of each month as from 17 January 1991 and
harmonisation of the laws of the Member States relating to turnover        interest at the legal rate determined annually by decree
taxes — Common system of value added tax: uniform basis of                 published in the Journal Officiel de la République Française as
assessment, and in particular Article 33 thereof, does not preclude a      from 28 February 1993 — the Court (Third Chamber),
charge of the kind introduced by the Steiermärkische Tourismusgesetz,      composed of J.-P. Puissochet (Rapporteur), President of the
the Tiroler Tourismusgesetz and the Kärntner Fremdenverkehrsabga-          Chamber, J.C. Moitinho de Almeida and C. Gulmann, Judges;
begesetz, which is payable by traders in a federal Land who have an        S. Alber, Advocate General; R. Grass, Registrar, gave a judg-
economic interest in tourism, which is calculated, in principle, on the    ment on 10 June 1999, in which it:
basis of annual turnover and from which input tax is not deductible.
                                                                           1. Orders SIVU du plan d’eau de la Vallée du Lot, otherwise
(1) OJ C 357 of 22.11.1997; OJ C 7 of 10.1.1998.
                                                                                known as SIVU du pays d’accueil de la Vallée du Lot, and
                                                                                Hydro-Réalisations SARL jointly and severally to pay to the
                                                                                Commission of the European Communities the sum of
                                                                                EUR 83 928, together with contractual interest with effect from
                                                                                31 May 1991 until discharge of the debt in full;
 ---pagebreak--- 7.8.1999                EN                      Official Journal of the European Communities                                            C 226/3
2. Dismisses the remainder of the application;                                 — the sum of ITL 246 000 000, together with interest at the
                                                                                    rate of 14.2 % calculated from 1 December 1986 until the
                                                                                    day on which repayment is fully effected;
3. Orders SIVU du plan d’eau de la Vallée du Lot, otherwise
     known as SIVU du pays d’accueil de la Vallée du Lot, and
                                                                               — the sum of ITL 49 200 000, together with interest at the
     Hydro-Réalisations SARL jointly and severally to pay the costs.
                                                                                    rate of 14.2 % calculated from 1 March 1988 until the day
                                                                                    on which repayment is fully effected;
(1) OJ C 199 of 28.6.1997.                                                     — the sum of ITL 110 800 000, together with interest at the
                                                                                    rate of 14.2 % calculated from 1 June 1988 until the day
                                                                                    on which repayment is fully effected;
                                                                               — the sum of ITL 49 200 000, together with interest at the
                                                                                    rate of 14.2 % calculated from 1 August 1988 until the
                                                                                    day on which repayment is fully effected;
                                                                               — the sum of ITL 158 400 000, together with interest at the
                                                                                    rate of 14.2 % calculated from 1 November 1986 until the
                                                                                    day on which repayment is fully effected;
                 JUDGMENT OF THE COURT
                                                                           2. Dismisses the remainder of the action;
                         (Third Chamber)                                   3. Orders Comune di Montorio al Vomano to pay the costs.
                          of 10 June 1999                                  (1) OJ C 357 of 22.11.1997.
in Case C-334/97: Commission of the European Communi-
          ties v Comune di Montorio al Vomano(1)
(Article 238 EC (ex Article 181) — Arbitration clause —                                      JUDGMENT OF THE COURT
               Non-performance of two contracts)
                                                                                                      (Fifth Chamber)
                          (1999/C 226/04)
                                                                                                      of 10 June 1999
                                                                           in Case C-346/97 (reference for a preliminary ruling from
                    (Language of the case: Italian)                        the Länsrätten i Dalarnas län): Braathens Sverige AB,
                                                                             formerly Transwede Airways AB v Riksskatteverket (1)
(Provisional translation; the definitive translation will be published     (Directive 92/81/EEC — Harmonisation of the structures of
                   in the European Court Reports)                          excise duties on mineral oils — Mineral oils supplied for use
                                                                           as aviation fuel for purposes other than private pleasure
                                                                                   flying — Exemption from the harmonised duty)
In Case C-334/97: Commission of the European Communities
(Agent: Paolo Stancanelli assisted by Alberto Dal Ferro) v                                            (1999/C 226/05)
Comune di Montorio al Vomano acting through its legal
representative for the time being, represented by Paolo Scar-
pantoni, of the Teramo Bar — application under Article 238                                    (Language of the case: Swedish)
EC (ex Article 181) for an order requiring the defendant. first,
to reimburse advance payments made by the Commission to
the defendant in connection with two contracts for the                     (Provisional translation; the definitive translation will be published
completion of a demonstration project relating to the exploi-                                  in the European Court Reports)
tation of alternative energy sources and, second, to pay the
Commission damages by way of compensation for the damage
suffered — the Court (Third Chamber), composed of:                         In Case C-346/97: Reference to the Court under Article 234
J.-P. Puissochet, President of the Chamber, J.C. Moitinho de               EC (ex Article 177 of the EC Treaty) by the Länsrätten i
Almeida and C. Gulmann (Rapporteur), Judges; N. Fennelly,                  Dalarnas län for a preliminary ruling in the proceedings
Advocate General; R. Grass, Registrar, has given a judgment                pending before that court between Braathens Sverige AB,
on 10 June 1999, in which it:                                              formerly Transwede Airways AB and Riksskatteverket — on
                                                                           the interpretation of Article 8(1) of Council Directive
                                                                           92/81/EEC of 19 October 1992 on the harmonisation of the
1. Orders Comune di Montorio al Vomano to pay to the Com-                  structures of excise duties on mineral oils (OJ 1992 L 316,
     mission, under Contracts Nos WE 147/85 and HY 149/85:                 p. 12) — the Court (Fifth Chamber), composed of: P. Jann