CELEX: C2002/056/03
Language: en
Date: 2002-03-02 00:00:00
Title: Judgment of the Court (First Chamber) 13 December 2001 in Case C-107/01: Commission of the European Communities v Grand Duchy of Luxembourg (Failure by a Member State to fulfil its obligations — Directive 98/76/EC — Failure to transpose within the prescribed period)

C 56/2                    EN                       Official Journal of the European Communities                                            2.3.2002
& Excise and CSC Financial Services Ltd, on the interpretation                to comply with Council Directive 98/76/EC of 1 October
of Article 13B(d)(5) of the Sixth Council Directive                           1998 amending Directive 96/26/EC on admission to the
(77/388/EEC) of 17 May 1977 on the harmonisation of the                       occupation of road haulage operator and road passenger
laws of the Member States relating to turnover taxes —                        transport operator and mutual recognition of diplomas, certifi-
Common system of value added tax: uniform basis of assess-                    cates and other evidence of formal qualifications intended to
ment (OJ 1977 L 145, p. 1), the Court (Fifth Chamber),                        facilitate for these operators the right to freedom of establish-
composed of: P. Jann, President of the Chamber, A. La Pergola,                ment in national and international transport operations (OJ
L. Sevón (Rapporteur), M. Wathelet and C.W.A. Timmermans,                    1998 L 277, p. 17) or, in any event, by not notifying
Judges, Advocate General: D. Ruiz-Jarabo Colomer, Registrar:                  those provisions to the Commission, the Grand Duchy of
D. Louterman-Hubeau, Head of Division, has given a judgment                   Luxembourg has failed to fulfil its obligations under that
on 13 December 2001, in which it has ruled:                                   directive — the Court (First Chamber), composed of: P. Jann
                                                                              (Rapporteur), President of the Chamber, L. Sevón and
                                                                              M. Wathelet, Judges; F.G. Jacobs, Advocate General; R. Grass,
On a proper construction of Article 13B(d)(5) of the Sixth Council
                                                                              Registrar, has given a judgment on 13 December 2001, in
Directive (77/388/EEC) of 17 May 1977 on the harmonisation of
                                                                              which it:
the laws of the Member States relating to turnover taxes — Common
system of value added tax: uniform basis of assessment
                                                                              1.    Declares that, by failing to adopt within the prescribed period
—      ‘transactions in securities’ means transactions liable to create,            the laws, regulations and administrative provisions necessary to
       alter or extinguish parties’ rights and obligations in respect of            comply with Council Directive 98/76/EC of 1 October 1998
       securities;                                                                  amending Directive 96/26/EC on admission to the occupation
                                                                                    of road haulage operator and road passenger transport operator
—      ‘negotiation in securities’ does not cover services limited to               and mutual recognition of diplomas, certificates and other
       providing information about a financial product and, as                      evidence of formal qualifications intended to facilitate for these
       the case may be, receiving and processing applications for                   operators the right to freedom of establishment in national
       subscription to the relevant securities, without issuing them.               and international transport operations, the Grand Duchy of
                                                                                    Luxembourg has failed to fulfil its obligations under that
                                                                                    directive.
(1) OJ C 233 of 12.8.2000.
                                                                              2.    Orders the Grand Duchy of Luxembourg to pay the costs.
                                                                              (1) OJ C 118 of 21.4.2001.
                   JUDGMENT OF THE COURT
                            (First Chamber)
                          13 December 2001
                                                                              Reference for a preliminary ruling by the Arios Pagos
in Case C-107/01: Commission of the European Communi-                         (Greece) by order of 10 July 2001 in the case of Alexan-
              ties v Grand Duchy of Luxembourg (1)                            dros K. Kefalas and Others against (1) Elliniko Dimosio
                                                                              (the Greek State), (2) Organismos Ikonomikis Anasigkrot-
(Failure by a Member State to fulfil its obligations —                        isis Epikhirision AE, legally represented by the liquidator,
Directive 98/76/EC — Failure to transpose within the                          Ethniki Kefalaiou Anonimi Etairia Diakhirisis Energitikou
                           prescribed period)                                 kai Pathitikou, (3) Athinaiki Khartopiia AE, and (4) Geor-
                                                                                               gios I. Tsamasfiros and Others
                             (2002/C 56/03)
                                                                                                        (Case C-303/01)
                      (Language of the case: French)
                                                                                                         (2002/C 56/04)
(Provisional translation; the definitive translation will be published
                     in the European Court Reports)
                                                                              Reference has been made to the Court of Justice of the
In Case C-107/01: Commission of the European Communities                      European Communities by order of the Arios Pagos (Greek
(Agent: M. Wolfcarius) v Grand Duchy of Luxembourg (Agent:                    Supreme Court) of 10 July 2001, received at the Court Registry
J. Faltz) — application for a declaration that by failing to adopt            on 30 July 2001, for a preliminary ruling in the case of
the laws, regulations and administrative provisions necessary                 Alexandros K. Kefalas and Others against (1) Elliniko Dimosio