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You are here: BAILII >> Databases >> Court of Justice of the European Communities (including Court of First Instance Decisions) >> Commission v Germany (Taxation) [2002] EUECJ C-287/00 (20 June 2002) URL: https://www.bailii.org/eu/cases/EUECJ/2002/C28700.html Cite as: [2002] EUECJ C-287/, [2002] STC 982, ECLI:EU:C:2002:388, [2002] EUECJ C-287/00, EU:C:2002:388, [2002] ECR I-5811 |
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JUDGMENT OF THE COURT (Fifth Chamber)
20 June 2002 (1)
(Failure by a Member State to fulfil its obligations - Sixth VAT Directive - Articles 2(1) and 13(A)(1)(i) - Research activities of public-sector higher-education establishments carried out for consideration - Exemption)
In Case C-287/00,
Commission of the European Communities, represented by G. Wilms and K. Gross, acting as Agents, with an address for service in Luxembourg,
applicant,
v
Federal Republic of Germany, represented by W.-D. Plessing and T. Jürgensen, acting as Agents,
defendant,
APPLICATION for a declaration that, by exempting from value added tax the research activities of public-sector higher-education establishments pursuant to Paragraph 4(21a) of the Umsatzsteuergesetz (Law on Turnover Taxes) of 27 April 1993 (BGBl. 1993 I, p. 565), as amended by Paragraph 4(5) of the Umsatzsteuergesetz-Änderungsgesetz of 12 December 1996 (BGBl. 1996 I, p. 1851), the Federal Republic of Germany has failed to fulfil its obligations under Article 2 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 (Fifth Chamber),
composed of: P. Jann, President of the Chamber, S. von Bahr (Rapporteur), D.A.O. Edward, A. La Pergola and C.W.A. Timmermans, Judges,
Advocate General: F.G. Jacobs,
Registrar: R. Grass,
having regard to the report of the Judge-Rapporteur,
after hearing the Opinion of the Advocate General at the sitting on 13 December 2001,
gives the following
Legal framework
Community legislation
'Without prejudice to other Community provisions, Member States shall exempt the following under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any possible evasion, avoidance or abuse:
...
(i) children's or young people's education, school or university education, vocational training or retraining, including the supply of services and of goods closely related thereto, provided by bodies governed by public law having such as their aim or by other organisations defined by the Member State concerned as having similar objects'.
National legislation
Pre-litigation procedure
Admissibility
Arguments of the parties
Findings of the Court
Substance
Arguments of the parties
Findings of the Court
Costs
53. Under Article 69(2) of the Rules of Procedure, the unsuccessful party is to be ordered to pay the costs if they have been applied for in the successful party's pleadings. Since the Commission has applied for costs and the Federal Republic of Germany has been unsuccessful, the latter must be ordered to pay the costs.
On those grounds,
THE COURT (Fifth Chamber)
hereby:
1. Declares that, by exempting from value added tax the research activities carried out for consideration by public-sector higher-education establishments pursuant to Paragraph 4(21a) of the Umsatzsteuergesetz (Law on Turnover Taxes) of 27 April 1993, as amended by Paragraph 4(5) of the Umsatzsteuergesetz-Änderungsgesetz of 12 December 1996, the Federal Republic of Germany has failed to fulfil its obligations under Article 2 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;
2. Orders the Federal Republic of Germany to pay the costs.
Jann
La Pergola Timmermans
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Delivered in open court in Luxembourg on 20 June 2002.
R. Grass P. Jann
Registrar President of the Fifth Chamber
1: Language of the case: German.