CELEX: C2002/056/15
Language: en
Date: 2002-03-02 00:00:00
Title: Case C-495/01: Action brought on 21 December 2001 by the Commission of the European Communities against the Republic of Finland

C 56/8                 EN                    Official Journal of the European Communities                                        2.3.2002
f)    The Commission also considers that, by reason of its              of the dried fodder. According to the Commission, it must also
      failure to respect the requirements of Article 9 and 10 of        be considered that there is a supply for consideration within
      the Directive regarding permits, Ireland is not respecting        the meaning of the Sixth Directive, because the recipient of aid
      Article 13 of the Directive, which requires establishments        is a fodder-processing undertaking which sells fodder to third
      or undertakings carrying waste operations to be subject           parties. In Finland, however, value added tax is not charged on
      to periodic inspection by the authorities, or Article 14 of       such aid.
      the Directive, which requires such establishments or
      undertakings to keep records and to make this infor-
      mation available on request by the competent authorities.         (1) On the harmonisation of the laws of the Member States relating
                                                                            to turnover taxes — Common system of value added tax: uniform
                                                                            basis of assessment, (OJ L 145 of 13.06.1977, p. 1).
(1) Council Directive 75/442/EEC of 15 July 1975 on waste (OJ           (2) (OJ L 63 of 21.03.1995, p. 1).
    L 194, 25.07.1975, p. 39).
(2) OJ L 078, 26.03.1991, p. 32.
                                                                        Appeal brought on 24 December 2001 (fax: 20.12.2001)
                                                                        by the Office for Harmonisation in the Internal Market
Action brought on 21 December 2001 by the Commission                    (Trade Marks and Designs) against the judgment delivered
of the European Communities against the Republic of                     on 3 October 2001 by the Fourth Chamber of the Court
                              Finland                                   of First Instance of the European Communities in Case
                                                                        T-140/00 between Zapf Creation AG and the Office for
                                                                        Harmonisation in the Internal Market (Trade Marks and
                         (Case C-495/01)                                                              Designs)
                          (2002/C 56/15)                                                         (Case C-498/01 P)
                                                                                                   (2002/C 56/16)
An action against the Republic of Finland was brought
before the Court of Justice of the European Communities on
21 December 2001 by the Commission of the European
Communities, represented by E. Traversa and I. Koskinen, with           An appeal against the judgment delivered on 3 October 2001
an address for service in Luxembourg.                                   by the Fourth Chamber of the Court of First Instance of the
                                                                        European Communities in Case T-140/00 between Zapf
                                                                        Creation AG and the Office for Harmonisation in the Internal
The Commission claims that the Court should:                            Market (Trade Marks and Designs) was brought before the
                                                                        Court of Justice of the European Communities on 24 December
                                                                        2001 (fax: 20.12.2001) by the Office for Harmonisation in
1.    Declare that the Republic of Finland is in breach of              the Internal Market (Trade Marks and Designs), represented by
      Article 11 of the Sixth Council Directive 77/388/EEC of           Detlev Schennen, Head of Unit in the Legal Department, and
      17 May 1977 on value added tax (1) by failing to charge           Carina Røhl Søberg, administrator in the Legal Department of
      value added tax on aid paid under Council Regulation              the Office for Harmonisation in the Internal Market (Trade
      (EC) No 603/95 of 21 February 1995 on the common                  Marks and Designs).
      organisation of the market in dried fodder (2);
2.    Order the Republic of Finland to pay the costs.                   The appellant claims that the Court should:
                                                                        (1) dismiss the application of Zapf Creation AG;
Pleas in law and main arguments
                                                                        (2) order Zapf Creation AG (as applicant in the proceedings
                                                                              before the Court of First Instance) to pay the costs of the
                                                                              proceedings before the Court of First Instance;
According to Article 11A(1)(a) of the Sixth VAT Directive, the
taxable amount is the consideration payable for the supply,
which is to include ‘subsidies directly linked to the price’ of the     (3) set aside the judgment of the Court of First Instance of
supply. Since the Community aid granted for the processing                    3 October 2001 in Case T-140/00 ‘New Born Baby’ (1);
and sale of dried fodder is paid on the basis of the amount of
dried fodder sold and treated, the aid must, in the Commission’s        (4) order Zapf Creation AG to pay the costs of the proceed-
opinion, be considered to have a direct influence on the price                ings before the Court of Justice.