JUDGMENT OF THE COURT

(Second Chamber)

of 15 July 2004

in Case C-144/02: Commission of the European Communities v Federal Republic of Germany (1)

(Failure of a Member State to fulfil obligations - Directive 77/388/EC - 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 228/07)

Language of the case: German

In Case C-144/02: Commission of the European Communities (Agent: E. Traversa and K. Gross ) v Federal Republic of Germany (Agent: M. Lumma), supported by Republic of Finland (Agents: T. Pynnä and E. Bygglin) and by Kingdom of Sweden (Agents: 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 Federal Republic of Germany 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:

(1)  OJ C 156 of 29.6.2002.