CELEX: C2002/003/03
Language: en
Date: 2002-01-05 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 13 November 2001 in Case C-277/98: French Republic v Commission of the European Communities (EAGGF — Clearance of accounts — 1994 — Supplementary levy on milk — Disputes between those liable to the levy and the competent national authorities — Proceedings before national courts — Negative corrections applied to Member States for supplementary levies not yet recovered)

5.1.2002                 EN                      Official Journal of the European Communities                                               C 3/3
                  JUDGMENT OF THE COURT                                     2.    Orders the French Republic and the Commission of the
                                                                                  European Communities to bear their own costs;
                          (Sixth Chamber)                                   3.    Orders the Kingdom of Spain to bear its own costs.
                       of 13 November 2001                                  (1) OJ C 278 of 5.9.1998.
in Case C-277/98: French Republic v Commission of the
                    European Communities (1)
(EAGGF — Clearance of accounts — 1994 — Supplemen-
tary levy on milk — Disputes between those liable to the levy                                JUDGMENT OF THE COURT
and the competent national authorities — Proceedings before
national courts — Negative corrections applied to Member
       States for supplementary levies not yet recovered)                                             (Fifth Chamber)
                                                                                                   of 8 November 2001
                            (2002/C 3/03)
                                                                            in Case C-338/98: Commission of the European Communi-
                     (Language of the case: French)                                     ties v Kingdom of the Netherlands (1)
                                                                            (Failure of a Member State to fulfil its obligations —
(Provisional translation; the definitive translation will be published      Articles 17(2)(a) and 18(1)(a) of the Sixth VAT Directive
                    in the European Court Reports)                          — National legislation allowing an employer to deduct, as
                                                                            input tax, a certain percentage of an allowance paid to an
                                                                                     employee for business use of a private vehicle)
                                                                                                       (2002/C 3/04)
In Case C-277/98: French Republic (Agents: K. Rispal-Bellanger
and C. Vasak), supported by Kingdom of Spain (Agent: S. Ortiz
Vaamonde) v Commission of the European Communities                                              (Language of the case: Dutch)
(Agent: G. Berscheid) — application for partial annulment of
Commission Decision 98/358/EC of 6 May 1998 on the
clearance of the accounts presented by the Member States in                 (Provisional translation; the definitive translation will be published
respect of the expenditure for 1994 of the Guarantee Section                                   in the European Court Reports)
of the European Agricultural Guidance and Guarantee Fund
(OJ 1998 L 163, p. 28), in so far as it applies to the
French Republic ‘negative corrections’ for sums in respect of
supplementary levies the recovery of which was being disputed
                                                                            In Case C-338/98: Commission of the European Communities
in proceedings pending before national courts at the date of
                                                                            (Agents: initially E. Mennens and E. Traversa, subsequently
that decision — the Court (Sixth Chamber), composed of:
                                                                            E. Traversa and H.M.H. Speyart) v Kingdom of the Netherlands
N. Colneric (Rapporteur), President of the Second Chamber,
                                                                            (Agent: M.A. Fierstra, C. Wissels and J. van Bakel), supported
acting for the President of the Sixth Chamber, C. Gulmann,
                                                                            by United Kingdom of Great Britain and Northern Ireland
R. Schintgen, V. Skouris and J.N. Cunha Rodrigues, Judges;
                                                                            (Agent: M. Ewing, assisted by N. Pleming) — application for a
S. Alber, Advocate General; R. Grass, Registrar, has given a
                                                                            declaration that by providing, in breach of Articles 17(2)(a)
judgment on 13 November 2001, in which it:
                                                                            and 18(1)(a) of Sixth Council Directive 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
1.    Annuls Commission Decision 98/358/EC of 6 May 1998 on                 tax: uniform basis of assessment (OJ 1977 L 145, p. 1), in the
      the clearance of the accounts presented by the Member States in       version resulting from Council Directive 95/7/EC of 10 April
      respect of the expenditure for 1994 of the Guarantee Section of       1995 amending Directive 77/388 and introducing new simpli-
      the European Agricultural Guidance and Guarantee Fund                 fication measures with regard to value added tax — scope of
      (EAGGF) in so far as it applies to the French Republic ‘negative      certain exemptions and practical arrangements for
      corrections’ for sums in respect of supplementary levies the          implementing them (OJ 1995 L 102, p. 18), that an employer
      recovery of which was being disputed in proceedings pending           who is a taxable person for the purposes of value added tax
      before national courts at the date of that decision;                  may deduct part of an allowance paid to an employee for