CELEX: C2001/173/35
Language: en
Date: 2001-06-16 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 15 March 2001 in Case C-108/00 (reference for a preliminary ruling from the Conseil d'État, France): Syndicat des Producteurs Indépendants (SPI) v Ministère de l'Économie, des Finances et de l'Industrie (Tax provisions — Harmonisation of laws — Turnover taxes — Common system of value added tax — Second indent of Article 9(2)(e) of the Sixth VAT Directive — Determination of relevant place for tax purposes — Advertising services Inclusion of services provided through the intermediary of a third party)

16.6.2001                EN                      Official Journal of the European Communities                                           C 173/21
                  JUDGMENT OF THE COURT                                                       JUDGMENT OF THE COURT
                           (Fifth Chamber)
                                                                                                       (Sixth Chamber)
                          of 15 March 2001
                                                                                                      of 15 March 2001
in Case C-108/00 (reference for a preliminary ruling from
the Conseil d’État, France): Syndicat des Producteurs
Indépendants (SPI) v Ministère de l’Économie, des Finan-                   in Case C-147/00: Commission of the European Communi-
                       ces et de l’Industrie (1)                                                  ties v French Republic (1)
(Tax provisions — Harmonisation of laws — Turnover taxes                    (Failure of a Member State to fulfil its obligations — Quality
— Common system of value added tax — Second indent of                       of bathing water — Inadequate implementation of Directive
Article 9(2)(e) of the Sixth VAT Directive — Determination                                               76/160/EEC)
of relevant place for tax purposes — Advertising services
Inclusion of services provided through the intermediary of a
                              third party)                                                             (2001/C 173/36)
                           (2001/C 173/35)
                                                                                                 (Language of the case: French)
                     (Language of the case: French)
                                                                            (Provisional translation; the definitive translation will be published
(Provisional translation; the definitive translation will be published                          in the European Court Reports)
                    in the European Court Reports)
In Case C-108/00: reference to the Court under Article 234                  In Case C-147/00: Commission of the European Communities
EC from the Conseil d’État, France, for a preliminary ruling in            (Agents: J.-F. Pasquier and G. Valero Jordana) v French Republic
the proceedings pending before that court between Syndicat                  (Agents: K. Rispal-Bellanger and D. Colas) — application for a
des Producteurs Indépendants (SPI) and Ministère de l’Econom-               declaration that
ie, des Finances et de l’Industrie — on the interpretation of
Article 9(2)(e) of the Sixth Council Directive 77/388/EEC of
17 May 1977 on the harmonisation of the laws of the Member                  —     by failing to take all necessary measures to ensure that,
States relating to turnover taxes — Common system of value                        within 10 years of notification of Council Directive
added tax: uniform basis of assessment (OJ 1977 L 145, p. 1),                     76/160/EEC of 8 December 1975 concerning the quality
— the Court (Fifth Chamber), composed of: A. La Pergola,                          of bathing water (OJ 1976 L 31, p. 1), the quality of
President of the Chamber, M. Wathelet, D.A.O. Edward, P. Jann                     bathing water conformed to the limit values set in
(Rapporteur) and L. Sevón, Judges; F.G. Jacobs, Advocate                         accordance with the directive, contrary to Article 4(1)
General; D. Louterman-Hubeau, Head of Division, for the                           thereof,
Registrar, has given a judgment on 15 March 2001, in which
it has ruled:
                                                                            —     by failing to carry out sampling operations, the minimum
                                                                                  frequency of which is laid down in the Annex to Directive
The second indent of Article 9(2)(e) of the Sixth Council Directive               76/160 in respect of all parameters and all bathing
77/388/EEC of 17 May 1977 on the harmonisation of the laws of                     waters, contrary to Article 6(1), and
the Member States relating to turnover taxes — Common system of
value added tax: uniform basis of assessment must be interpreted as
                                                                            —     by failing to carry out the sampling operations for the
applying not only to advertising services supplied directly and invoiced
                                                                                  ‘total coliform’ parameter,
by the supplier to a taxable advertiser but also to services supplied
indirectly to the advertiser and invoiced to a third party who in turn
invoices them to the advertiser.
                                                                            the French Republic has failed to take all measures to comply
                                                                            with its obligations under Directive 76/160 and has failed to
                                                                            fulfil its obligations under Articles 3, 4, 5 and 6 of that
(1) OJ C 149 of 27.5.2000.                                                  directive, — the Court (Sixth Chamber), composed of: C. Gul-
                                                                            mann, President of the Chamber, J.-P. Puissochet, F. Macken,
                                                                            N. Colneric and J.N. Cunha Rodrigues (Rapporteur), Judges;
                                                                            D. Ruiz-Jarabo Colomer, Advocate General; R. Grass, Registrar,
                                                                            has given a judgment on 15 March 2001, in which it: