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Document C2004/228/05
Judgment of the Court (Second Chamber) of 15 July 2004 in Case C-495/01: Commission of the European Communities v Republic of Finland (Failure of a Member State to fulfil obligations — Directive 77/388/EEC — VAT — Article 11(A)(1)(a) — Taxable amount — Subsidy directly linked to the price — Regulation (EC) No 603/95 — Aid granted in the dried fodder sector)
Judgment of the Court (Second Chamber) of 15 July 2004 in Case C-495/01: Commission of the European Communities v Republic of Finland (Failure of a Member State to fulfil obligations — Directive 77/388/EEC — VAT — Article 11(A)(1)(a) — Taxable amount — Subsidy directly linked to the price — Regulation (EC) No 603/95 — Aid granted in the dried fodder sector)
Judgment of the Court (Second Chamber) of 15 July 2004 in Case C-495/01: Commission of the European Communities v Republic of Finland (Failure of a Member State to fulfil obligations — Directive 77/388/EEC — VAT — Article 11(A)(1)(a) — Taxable amount — Subsidy directly linked to the price — Regulation (EC) No 603/95 — Aid granted in the dried fodder sector)
OJ C 228, 11.9.2004, p. 3–3
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
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11.9.2004 |
EN |
Official Journal of the European Union |
C 228/3 |
JUDGMENT OF THE COURT
(Second Chamber)
of 15 July 2004
in Case C-495/01: Commission of the European Communities v Republic of Finland (1)
(Failure of a Member State to fulfil obligations - Directive 77/388/EEC - VAT - Article 11(A)(1)(a) - Taxable amount - Subsidy directly linked to the price - Regulation (EC) No 603/95 - Aid granted in the dried fodder sector)
(2004/C 228/05)
Language of the case: Finnish
In Case C-495/01: Commission of the European Communities (Agents: E. Traversa and I. Koskinen) v Republic of Finland (Agent: T. Pynnä) supported by Federal Republic of Germany (Agents: W.-D. Plessing and M. Lumma) and by Kingdom of Sweden (Agents: A. Kruse and A. Falk) — application for a declaration that, by failing to levy value added tax on aid paid under Council Regulation (EC) No 603/95 of 21 February 1995 on the common organisation of the market in dried fodder (OJ 1995 L 63, p. 1), the Republic of Finland has failed to fulfil its obligations under Article 11 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) — the Court (Second Chamber), composed of: C.W.A. Timmermans, President of the Chamber, C. Gulmann (Rapporteur), J.-P. Puissochet, J.N. Cunha Rodrigues and N. Colneric, Judges; L.A. Geelhoed, Advocate General; L. Hewlett, Principal Administrator, for the Registrar, has given a judgment on 15 July 2004 in which it:
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1. |
Dismisses the action; |
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2. |
Orders the Commission of the European Communities to pay the costs; |
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3. |
Orders the Federal Republic of Germany and the Kingdom of Sweden to bear their own costs. |