CELEX: C1996/354/12
Language: en
Date: 1996-11-23 00:00:00
Title: JUDGMENT OF THE COURT of 26 September 1996 in Case C-241/94: French Republic v. Commission of the European Communities (Concept of State aid within the meaning of Article 92 (1) of the Treaty - State intervention of a social character)

23 . 11 . 96           EN                   Official Journal of the European Communities                                    No C 354/7
uniform basis of assessment ( OJ No L 145 , 1977, p. 1 ), the          Commission of the European Communities ( Agents :
Court ( Fourth Chamber ), composed of: C. N. Kakouris,                 Jean-Paul Keppenne and Ben Smulders ) — application for
President of the Chamber, P. J. G. Kapteyn and                         annulment of Commission decision SG(94 ) D/8907 of
H. Ragnemalm ( Rapporteur ), Judges; G. Cosmas,                        27 June 1994 concerning aid to the company Kimberly
Advocate-General; H. A. Rühl , Principal Administrator, for            Clark Sopalin — the Court, composed of: G. C. Rodriguez
the Registrar, has given a judgment on 26 September 1996               Iglesias , President, C. N. Kakouris, D. A. O. Edward, J. -P.
in which it ruled :                                                    Puissochet and G. Hirsch ( Rapporteur ), ( Presidents of
                                                                       Chambers ), G. F. Mancini , P. J. G. Kapteyn, C. Gulmann,
I. The hiring out of tangible property constitutes                     J. L. Murray, L. Sevón and M. Wathelet, Judges; F. G.
     exploitation ofsuch property which must be classified as          Jacobs, Advocate-General ; H. von Holstein, Deputy
     an 'economic activity ' within the meaning of Article 4           Registrar, for the Registrar, gave a judgment on
     (2) of the sixth Council Directive (77/388/EEC) of                26 September 1996 , in which it:
     17 May 1977 on the harmonization of the laws of the
     Member States relating to turnover taxes — common                 1 . dismisses the application;
     system of value added tax: uniform basis of assessment,
     if it is done for the purpose of obtaining income
     therefrom on a continuing basis.                                  2 . orders the French Republic to pay the costs.
2 . In order to determine whether the hiring out of tangible           (') OJ No C 304 , 29 . 10 . 1994 .
     property such as a motor caravan is carried on with a
     view to obtaining income on a continuing basis, within
     the meaning of the second sentence ofArticle 4 (2) of the
     sixth Directive, it is for the national court to evaluate all
     the circumstances of the particular case.
3 . Article 11 (A) (1 ) (c) of the sixth Directive is to be
     interpreted as meaning that the taxable amount for                               JUDGMENT OF THE COURT
     turnover tax on transactions treated as supplies of                                       ( Sixth Chamber)
     services under Article 6 (2) (a) of the Directive must
     include expenses which are incurred during a period in                                 of 26 September 1996
     which the goods are at the taxable person 's disposal in a        in Case C-287/94 ( reference for a preliminary ruling from
     way that he can actually use them at any time for                 the 0stre Landsret ): A/S Richard Frederiksen & Co . v.
     non-business purposes and which relate to the goods                                      Skatteministeriet ( 1 )
     themselves or which the taxable person is entitled to             (Raising of capital — Capital duty — interest-free loan
     deduct for VAT purposes. The portion of the expenses              granted by a parent company to its subsidiary — Company
     to be included must be proportionate to the ratio                                              income tax)
     between the total duration ofactual use of the goods and
                                                                                                  ( 96/C 354/ 13 )
     the duration of actual use for non-business purposes.
(') OJ No C 275 , 1 . 10 . 1994 .                                                       (Language of the case: Danish)
                                                                       (Provisional translation; the definitive translation will be
                                                                                 published in the European Court Reports)
               JUDGMENT OF THE COURT                                   In Case C-287/94 : reference to the Court under Article 177
                                                                       of the EC Treaty from the 0stre Landsret ( Eastern Regional
                    of 26 September 1996
                                                                       Court ) ( Denmark ) for a preliminary ruling in the
in Case C-241/94 : French Republic v. Commission of the                proceedings pending before that court between A/S Richard
                  European Communities ( 1 )                           Frederiksen       &   Co .     and   Skatteministeriet   on   the
(Concept ofState aid within the meaning ofArticle 92 (1) of            interpretation of Article 4 ( 2 ) ( b ) and Article 10 of Council
   the Treaty — State intervention of a social character)              Directive 69/335/EEC of 17 July 1969 concerning indirect
                           ( 96/C 354/ 12 )                            taxes on the raising of capital ( Official Journal, English
                                                                       Special Edition, 1969 ( II ), p. 412 ), the Court ( Sixth
                                                                       Chamber ), composed of: C. N. Kakouris , President of the
                (Language of the case: French)                         Chamber, G. F. Mancini and H. Ragnemalm ( Rapporteur ),
                                                                       Judges; A. La Pergola, Advocate-General ; H. A. Rühl ,
(Provisional translation; the definitive translation will be           Principal Administrator, for the Registrar, has given a
          published in the European Court Reports)                     judgment on 26 September 1996 in which it rules :
In Case C-241 /94 : French Republic ( Agents : Edwige                   1 . Article 4 (2) (b) of Council Directive 69/335/EEC of
Belliard, Catherine de Salins and Jean-Marc Belorgey ) v.                   1 7 July 1 969 concerning indirect taxes on the raising of