CELEX: C2002/274/11
Language: en
Date: 2002-11-09 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 19 September 2002 in Case C-114/00: Kingdom of Spain v Commission of the European Communities (State aid — Agriculture — Aid awarded in the form of an interest-rate rebate for loans lasting less than one year — Article 87(1) and (3)(a) and (c) EC — Commission Notice 96/C 44/02 on State aids: subsidised short-term loans in agriculture (crédits de gestion) — Small amount of aid — No comments from interested parties — Operating aid — Aid relating to products subject to a common organisation of the market — Restrictions on the free movement of goods — Statement of reasons)

C 274/8                 EN                       Official Journal of the European Communities                                          9.11.2002
                 JUDGMENT OF THE COURT                                                        JUDGMENT OF THE COURT
                                                                                                       (Sixth Chamber)
                          (Fifth Chamber)
                                                                                                   of 10 September 2002
                      of 19 September 2002
                                                                            in Case C-141/00 (Reference for a preliminary ruling from
                                                                            the Bundesfinanzhof): Ambulanter Pflegedienst Kügler
in Case C-114/00: Kingdom of Spain v Commission of the
                                                                               GmbH v Finanzamt für Körperschaften I in Berlin ( 1)
                   European Communities ( 1)
                                                                            (Article 13(A)(1)(c) and (g) of the Sixth Directive (77/388/
(State aid — Agriculture — Aid awarded in the form of an                    EEC) — Exemption of care provided by capital companies —
interest-rate rebate for loans lasting less than one year —                 Services closely linked to welfare and social security work
Article 87(1) and (3)(a) and (c) EC — Commission Notice                     supplied by organisations, not being bodies governed by
96/C 44/02 on State aids: subsidised short-term loans in                    public law, recognised as charitable by the Member State
agriculture (crédits de gestion) — Small amount of aid —                                         concerned — Direct effect)
No comments from interested parties — Operating aid —
Aid relating to products subject to a common organisation
of the market — Restrictions on the free movement of goods                                             (2002/C 274/12)
                     — Statement of reasons)
                                                                                                (Language of the case: German)
                          (2002/C 274/11)
                                                                            (Provisional translation; the definitive translation will be published
                                                                                                in the European Court Reports)
                   (Language of the case: Spanish)
(Provisional translation; the definitive translation will be published      In Case C-141/00: Reference to the Court under Article 234
                   in the European Court Reports)                           EC by the Bundesfinanzhof (Germany) for a preliminary
                                                                            ruling in the proceedings pending before that court between
                                                                            Ambulanter Pflegedienst Kügler GmbH and Finanzamt für
                                                                            Körperschaften I in Berlin, on the interpretation of
                                                                            Article 13(A)(1)(c) and (g) of the Sixth Council Directive (77/
                                                                            388/EEC) of 17 May 1977 on the harmonisation of the laws
In Case C-114/00, Kingdom of Spain (Agent: S. Ortiz Vaamon-                 of the Member States relating to turnover taxes — Common
de) v Commission of the European Communities (Agent:                        system of value added tax: uniform basis of assessment
D. Triantafyllou): Application for annulment of Commission                  (OJ 1977 L 145, p. 1), the Court (Sixth Chamber), composed
Decision 2000/240/EC of 22 December 1999 concerning an                      of: F. Macken (Rapporteur), President of the Chamber, C. Gul-
aid scheme implemented by Spain to finance operating capital                mann, J.-P. Puissochet, R. Schintgen and J.N. Cunha Rodrigues,
in the agricultural sector in Extremadura (OJ 2000 L 76, p. 16),            Judges; A. Tizzano, Advocate General; H. von Holstein, Deputy
the Court (Fifth Chamber), composed of: P. Jann, President of               Registrar, has given a judgment on 10 September 2002, in
the Chamber, D.A.O. Edward, A. La Pergola, M. Wathelet                      which it has ruled:
and C.W.A. Timmermans (Rapporteur), Judges; F.G. Jacobs,
Advocate General; R. Grass, Registrar, has given a judgment
on 19 September 2002, in which it:                                          1.    The exemption envisaged in Article 13(A)(1)(c) of the Sixth
                                                                                  Council Directive (77/388/EEC) of 17 May 1977 on the
                                                                                  harmonisation of the laws of the Member States relating to
1.    Dismisses the application;                                                  turnover taxes — Common system of value added tax: uniform
                                                                                  basis of assessment is not dependent on the legal form of the
                                                                                  taxable person supplying the medical or paramedical services
2.    Orders the Kingdom of Spain to pay the costs.                               referred to in that provision.
                                                                            2.    The exemption envisaged in Article 13(A)(1)(c) of the Sixth
( 1) OJ C 192 of 8.7.2000.                                                        Directive (77/388/EEC) applies to the provision of care of a
                                                                                  therapeutic nature by a capital company running an out-patient
                                                                                  service under which care, including home care, is provided by
                                                                                  qualified nursing staff, to the exclusion of the provision of
                                                                                  general care and domestic help.