CELEX: C2001/200/01
Language: en
Date: 2001-07-14 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 8 March 2001 in Case C-276/98: Commission of the European Communities v Portuguese Republic (Failure of Member State to fulfil its obligations — Sixth VAT Directive — Articles 12 and 28(2) — Reduced rate)

14.7.2001                EN                     Official Journal of the European Communities                                            C 200/1
                                                                         I
                                                                   (Information)
                                                     COURT OF JUSTICE
                                                               COURT OF JUSTICE
                  JUDGMENT OF THE COURT                                      amended by Council Directive 92/77/EEC of 19 October 1992
                                                                             supplementing the common system of value added tax and
                                                                             amending Directive 77/388/EEC (approximation of VAT rates)
                          (Sixth Chamber)                                    (OJ 1992 L 316, p. 1) — the Court (Sixth Chamber), composed
                                                                             of: V. Skouris, President of the Second Chamber, acting as
                                                                             President of the Sixth Chamber, J.-P. Puissochet, R. Schintgen,
                                                                             F. Macken and N. Colneric (Rapporteur), Judges; F.G. Jacobs,
                          of 8 March 2001
                                                                             Advocate General; H.A. Rühl, Registrar, has given a judgment
                                                                             on 8 March 2001, in which it:
in Case C-276/98: Commission of the European Communi-
                  ties v Portuguese Republic (1)
                                                                             1.   Declares that, by maintaining in force a reduced rate of value
                                                                                  added tax of 5 % applicable to transactions concerning the
(Failure of Member State to fulfil its obligations — Sixth                        goods listed in points 1.8, 2.11 and 3.8 of List I annexed to
  VAT Directive — Articles 12 and 28(2) — Reduced rate)                           the Portuguese VAT Code, respectively covering wines, machines
                                                                                  and equipment designed for research into alternative forms of
                                                                                  energy, and agricultural tools and utensils, the Portuguese
                                                                                  Republic has failed to fulfil its obligations under Articles 12
                           (2001/C 200/01)
                                                                                  and 28(2) of the 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 tax: uniform basis of assessment, as amended by Council
                  (Language of the case: Portuguese)                              Directive 92/77/EEC of 19 October 1992 supplementing the
                                                                                  common system of value added tax and amending Directive
                                                                                  77/388/EEC (approximation of VAT rates);
(Provisional translation; the definitive translation will be published
                    in the European Court Reports)                           2.   Dismisses the remainder of the action;
                                                                             3.   Orders the Portuguese Republic to pay the costs.
In Case C-276/98: Commission of the European Communities
(Agents: T. Figueira and E. Traversa) v Portuguese Republic
(Agents: L. Fernandes, Â. Seiça Neves and T. Lemos) —
application for a declaration that, by maintaining in force or
by introducing legislative provisions applying a reduced rate
of value added tax of 5 % to the importation and supply of                   (1) OJ C 278 of 5.9.1998.
certain goods and to certain services, set out in List I annexed
to the Portuguese VAT Code, the Portuguese Republic had
failed, to fulfil its obligations under Articles 12 and 28(2) of
the 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 tax:
uniform basis of assessment (OJ 1977 L 145, p. 1), as