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Document 62001CJ0384
Judgment of the Court (Fifth Chamber) of 8 May 2003. # Commission of the European Communities v French Republic. # Failure of a State to fulfil obligations - Sixth VAT Directive - Article 12(3)(a) and (b) - Supplies of gas and electricity delivered by the public networks - Standing charge for supply networks - Reduced rate. # Case C-384/01.
Judgment of the Court (Fifth Chamber) of 8 May 2003.
Commission of the European Communities v French Republic.
Failure of a State to fulfil obligations - Sixth VAT Directive - Article 12(3)(a) and (b) - Supplies of gas and electricity delivered by the public networks - Standing charge for supply networks - Reduced rate.
Case C-384/01.
Judgment of the Court (Fifth Chamber) of 8 May 2003.
Commission of the European Communities v French Republic.
Failure of a State to fulfil obligations - Sixth VAT Directive - Article 12(3)(a) and (b) - Supplies of gas and electricity delivered by the public networks - Standing charge for supply networks - Reduced rate.
Case C-384/01.
Izvješća Suda EU-a 2003 I-04395
ECLI identifier: ECLI:EU:C:2003:264
«(Failure of a Member State to fulfil obligations – Sixth VAT Directive – Article 12(3)(a) and (b) – Supplies of gas and electricity delivered by the public networks – Standing charge for supply networks – Reduced rate)»
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(Council Directive 77/388, Art. 12(3)(b))
JUDGMENT OF THE COURT (Fifth Chamber)
8 May 2003 (1)
((Failure of a State to fulfil obligations – Sixth VAT Directive – Article 12(3)(a) and (b) – Supplies of gas and electricity delivered by the public networks – Standing charge for supply networks – Reduced rate))
In Case C-384/01, Commission of the European Communities, represented by E. Traversa and C. Giolito, acting as Agents, with an address for service in Luxembourg,applicant,
v
French Republic, represented by G. de Bergues and P. Boussaroque, acting as Agents,defendant,
APPLICATION for a declaration that, by applying a reduced rate of value added tax to the fixed part of the prices for gas and electricity supplied by the public networks, the French Republic has failed to fulfil its obligations under Article 12(3)(a) and (b) of Sixth Council Directive 77/388/EC 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 amended by Council Directive 96/95/EC of 20 December 1996 amending, with regard to the level of the standard rate of value added tax, Directive 77/388/EEC (OJ 1996 L 338, p. 89),THE COURT (Fifth Chamber),,
having regard to the report of the Judge-Rapporteur,
after hearing the Opinion of the Advocate General at the sitting on 10 October 2002,
gives the following
On those grounds,
THE COURT (Fifth Chamber)
hereby:
Wathelet |
Edward |
La Pergola |
Jann |
Rosas |
|
R. Grass |
M. Wathelet |
Registrar |
President of the Fifth Chamber |