CELEX: C1997/166/21
Language: en
Date: 1997-05-31 00:00:00
Title: Action brought on 16 April 1997 by the Commission of the European Communities against the French Republic (Case C-144/97)

31 . 5 . 97              EN                  Official Journal of the European Communities                                    No C 166/ 11
Duties Tribunal , Manchester, of 2 April 1997, which was                        81/851/EEC (2 ) on the approximation of provisions
received at the Court Registry on 14 April 1997, for a                          laid down by law, regulation or administrative action
preliminary ruling in the Case of Norbury Developments                          relating to veterinary medicinal products and laying
Ltd against the Commissioners of Customs and Excise, on                         down additional provisions on homeopathic veterinary
the following question :                                                        medicinal products, the French Republic has failed to
                                                                                fulfil its obligations under that Directive,
In relation to a supply of land which has not been built on
but on which at the time of supply the erection of                       — order the French Republic to pay the costs .
buildings has been legally authorized by a permission
granted in accordance with the law of the Member State
and which the tribunal has held to be building land                      Pleas in law and main arguments adduced in support:
is the United Kingdom entitled to exempt the supply
under Article 28 ( 3 ) ( b ) of the Sixth Directive (*)?                 The mandatory nature of the provisions of the third
Notwithstanding that:                                                    paragraph of Article 189 of the EC Treaty is such as to
                                                                         oblige Member States to whom directives are addressed to
( a ) the taxation of supplies of land, including supplies of            adopt the measures necessary to comply with such
       land which is indisputably building land has altered              directives within the time-limit prescribed therein . The
       since the United Kingdom adopted the Sixth Directive              time-limit in question expired on 31 December 1993 but
       on 17 May 1977, in particular since the enactment of              France has not adopted the necessary measures .
       the Finance Act 1989 , which introduced the election
       to waive VAT exemption in respect of certain such                 ( ] ) OJ No L 297, 1992 , p . 12 .
       supplies; and                                                     ( 2 ) OJ No L 317, 1981 , p . 1 .
( b ) the taxation of supplies of land which is indisputably
       building land has altered since the United Kingdom
       adopted the Sixth Directive on 17 May 1977, in
       particular since the enactment of the Finance Act 1989
       which required certain such supplies which were                   Action brought on 16 April 1997 by the Commission of
       previously exempt to be standard-rated as civil                   the European Communities against the Kingdom of
       engineering works and noting that the supply would                                                 Belgium
       have been exempt had the supply taken place before                                           ( Case C-145 /97 )
       17 May 1977 under item 1 of group 1 of Schedule 5
       to the Finance Act 1972 .
                                                                                                      ( 97/C 166/22 )
(') Directive 77/388/EEC of the Council of 17 May 1977 on the            An action against the Kingdom of Belgium was brought
      harmonization of the laws of the Member States relating to         before the Court of Justice of the European Communities
     turnover taxes — Common system of value added tax :
      uniform basis of assessment ( OJ No L 145 , 13 . 6 . 1977, p. 1 ).
                                                                         on 16 April 1997 by the Commission of the European
                                                                         Communities, represented by Richard B. Wainwright,
                                                                         Principal Legal Adviser, and Jean-Francis Pasquier, a
                                                                         national civil servant on secondment to the Legal Service,
                                                                         acting as Agents, with an address for service in
                                                                         Luxembourg at the office of Carlos Gomez de la Cruz,
Action brought on 16 April 1997 by the Commission of                     Wagner Centre, Kirchberg.
   the European Communities against the French Republic
                           ( Case C-144/97 )                             The Commission of the European Communities claims
                                                                         that the Court should :
                             ( 97/C 166/21 )
                                                                         — declare that, by adopting the Decree of 9 November
An action against the French Republic was brought before                        1993 concerning standards of quality and safety
the Court of Justice of the European Communities on                             in      furnished       accommodation     without    first
 16 April 1997 by the Commission of the European                                communicating it to the Commission in draft form,
Communities, represented by Richard B. Wainwright,                              the Kingdom of Belgium has failed to fulfil its
Principal Legal Adviser, and Jean-Francis Pasquier, a                           obligations under Article 8 of Council Directive 83/
national civil servant on secondment to the Legal Service,                       189/EEC of 28 March 1983 laying down a procedure
acting as Agents, with an address for service in                                for the provision of information in the field of
Luxembourg at the office of Carlos Gomez de la Cruz,                            technical standards and regulations ('),
Wagner Centre, Kirchberg.
                                                                         — order the Kingdom of Belgium to pay the costs .
The Commission of the European Communities claims
that the Court should :
                                                                          Pleas in law and main arguments adduced in support:
— declare that, by failing to adopt the laws, regulations
       and administrative measures necessary in order to                  In the Commission's view, the decree in issue contains —
       comply with Council Directive 92/74/EEC of                         for example, in Article 12 ( relating to electrical
       22 September 1992 ( ] ) widening the scope of Directive            equipment), Article 13 ( relating to gas installations ) and