CELEX: C2000/259/11
Language: en
Date: 2000-09-09 00:00:00
Title: Case C-268/00: Action brought on 3 July 2000 by Commission of the European Communities against the Kingdom of the Netherlands

9.9.2000                EN                    Official Journal of the European Communities                                       C 259/7
How are the words ‘managed and administered on an essen-                 of the European Communities, represented by G. Valero
tially voluntary basis by persons who have no direct or indirect         Jordana and C. Van Der Hauwaert, of its Legal Service, acting
interest, either themselves or through intermediaries, in the            as Agents, with an address for service in Luxembourg at the
results of the activities concerned’ in the second indent to             office of C. Gómez de la Cruz, of its Legal Service, Wagner
Article 13 A (2) (a) of Council Directive 77/388/EEC (1) of              Centre, Kirchberg.
17 May 1977 to be interpreted, having regard to the facts of
the present case? In particular:
                                                                         The applicant claims that the Court should:
(a)   what are the criteria for determining by whom a body is
      managed and administered for the purposes of the                   (1) declare that, by failing to comply, within the time-
      provision; do these words refer                                          limits laid down in Council Directive 76/160/EEC of
                                                                               8 December 1975 (1) concerning the quality of bathing
      (i)   only to the members of the senior controlling organs               water, with the obligations imposed by Articles 4(1) and
            of the body, or                                                    6(1) of the directive, the Kingdom of the Netherlands has
                                                                               failed to fulfil its obligations under Community law;
      (ii) to any individuals involved in any managerial or
            administrative function whatsoever? If so, what are          (2) order the Kingdom of the Netherlands to pay the costs.
            the criteria for determining whether a person is
            involved in a relevant managerial or administrative
            function?
                                                                         Pleas in law and main arguments
(b) what are the criteria for determining whether manage-
      ment and administration of a body is conducted on an
      essentially voluntary basis; do these words refer                  Well over 14 years after the expiry of a ten-year time-
                                                                         limit following the publication of Directive 76/160/EEC, the
      (i)   to the extent to which the management and adminis-           obligation to achieve certain results with regard to the
            tration of the body is conducted by remunerated              minimum quality of bathing water has still not been complied
            and unremunerated persons respectively, and if so,           with in the Kingdom of the Netherlands in respect of 8 % of
            how is the test to be applied; or                            the fresh water bathing areas and 1,3 % of coastal waters
                                                                         (1999 bathing season).
      (ii) to the individual financial basis upon which each
            of the persons conducting the management and
            administration of the body performs that role (for           During that season, no samples whatever had yet been taken
            example, none of those persons must receive more             in four of the 528 fresh water bathing areas (0,7 %).
            than nominal remuneration); or
      (iii) to some other test or criterion, and if so, what is          (1) OJ 1976 L 31, p. 1.
            that test or criterion?
(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the
    harmonization of the laws of the Member States relating to
    turnover taxes — Common system of value added tax: uniform
    basis of assessment (OJ L 145, 13.6.1977, p. 1).
                                                                         Reference for a preliminary ruling by the Bundesfinanz-
                                                                         hof by order of that court of 25 May 2000 in the case of
                                                                                Wolfgang Seeling against Finanzamt Starnberg
Action brought on 3 July 2000 by Commission of the                                                  (Case C-269/00)
European Communities against the Kingdom of the
                            Netherlands
                                                                                                    (2000/C 259/12)
                          (Case C-268/00)
                                                                         Reference has been made to the Court of Justice of the
                          (2000/C 259/11)                                European Communities by order of the Bundesfinanzhof
                                                                         (Federal Finance Court) of 25 May 2000, received at the Court
                                                                         Registry on 3 July 2000, for a preliminary ruling in the case of
An action against the Kingdom of the Netherlands was brought             Wolfgang Seeling against Finanzamt (Tax Office) Starnberg on
before the Court of Justice on 3 July 2000 by the Commission             the following question: