CELEX: C2001/150/05
Language: en
Date: 2001-05-19 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 11 January 2001 in Case C-76/99: Commission of the European Communities v French Republic (Failure by a Member State to fulfil its obligations — Sixth VAT Directive — Article 13(A)(1)(b) — Closely related activities — Concept)

19.5.2001               EN                      Official Journal of the European Communities                                              C 150/3
                 JUDGMENT OF THE COURT                                                       JUDGMENT OF THE COURT
                                                                                                     (Sixth Chamber)
                         (Sixth Chamber)
                                                                                                    of 11 January 2001
                        of 11 January 2001
                                                                           in Case C-76/99: Commission of the European Communi-
                                                                                                ties v French Republic (1)
in Case C-247/98: Hellenic Republic v Commission of the
                   European Communities (1)                                (Failure by a Member State to fulfil its obligations — Sixth
                                                                           VAT Directive — Article 13(A)(1)(b) — Closely related
                                                                                                   activities — Concept)
 (EAGGF — Clearance of accounts — 1994 financial year)
                                                                                                      (2001/C 150/05)
                          (2001/C 150/04)
                                                                                                (Language of the case: French)
                    (Language of the case: Greek)                          (Provisional translation; the definitive translation will be published
                                                                                               in the European Court Reports)
                                                                           In Case C-76/99: Commission of the European Communities
(Provisional translation; the definitive translation will be published     (Agents: E. Traversa, assisted by N. Coutrelis) v French Republic
                   in the European Court Reports)                          (Agents: K. Rispal-Bellanger and S. Seam) — application for a
                                                                           declaration that, by levying value added tax on fixed allowances
                                                                           for the taking of samples for medical analysis, the French
                                                                           Republic has failed to fulfil its obligations under
In Case C-247/98: Hellenic Republic (Agents: D. Papageorgo-                Article 13(A)(1)(b) of Sixth Council Directive 77/388/EEC of
poulos, and I. Chalkias) v Commission of the European                      17 May 1977 on the harmonisation of the laws of the Member
Communities (Agents: M. Condou-Durande) — application for                  States relating to turnover taxes — Common system of value
the partial annulment of Commission Decision 98/358/EC of                  added tax: uniform basis of assessment (OJ 1977 L 145, p. 1)
6 May 1998 on the clearance of the accounts presented by the               — the Court (Sixth Chamber), composed of: V. Skouris,
Member States in respect of the expenditure for 1994 of the                President of the Second Chamber, acting for the President of
Guarantee Section of the European Agricultural Guidance and                the Sixth Chamber, R. Schintgen and F. Macken (Rapporteur),
Guarantee Fund (EAGGF) (OJ 1998 L 163, p. 28) in the part                  Judges; N. Fennelly, Advocate General; D. Louterman-Hubeau,
of that decision concerning the Hellenic Republic — the Court              Head of Division, for the Registrar, has given a judgment on
(Sixth Chamber), composed of: C. Gulmann, President of the                 11 January 2001, in which it:
Chamber, V. Skouris, J.-P. Puissochet, R. Schintgen (Rapporte-
ur) and F. Macken, Judges; S. Alber, Advocate General;
H.A. Rühl, Principal Administrator, for the Registrar, has given           1.    Declares that, by levying value added tax on fixed allowances
a judgment on 11 January 2001, in which it:                                      for the transmission of samples for the purpose of medical
                                                                                 analysis, the French Republic has failed to fulfil its obligations
                                                                                 under Article 13(A)(1)(b) of Sixth Council Directive
1.     Dismisses the application;                                                77/388/EEC of 17 May 1977 on the harmonisation of the
                                                                                 laws of the Member States relating to turnover taxes —
                                                                                 Common system of value added tax: uniform basis of assess-
2.     Orders the Hellenic Republic to pay the costs.                            ment;
                                                                           2.    Orders the French Republic to pay the costs.
(1) OJ C 299 of 26.9.1998.
                                                                           (1) OJ C 136 of 15.05.1999.