On July 15, 2004, the ECJ its judgment in the cases C-381/01, C-495/01, C-144/02, C-463/02.
Context: 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
Article in the EU VAT Directive
Article 11(A)(1)(a) of the Sixth VAT Directive (Article 73 of the EU VAT Directive 2006/112/EC).
Article 73 (Taxable amount)
In respect of the supply of goods or services, other than as referred to in Articles 74 to 77, the taxable amount shall include everything which constitutes consideration obtained or to be obtained by the supplier, in return for the supply, from the customer or a third party, including subsidies directly linked to the price of the supply.
Facts
Questions
- Dismisses the action;
- Orders the Italian Republic to bear its own costs;
- Orders the Republic of Finland and the Kingdom of Sweden to bear their own costs.
C-495/01
- Dismisses the action;
- Orders the Commission of the European Communities to pay the costs;
- Orders the Federal Republic of Germany and the Kingdom of Sweden to bear their own costs
C-144/02
- Dismisses the action;
- Orders the Commission of the European Communities to pay the costs;
- Orders the Republic of Finland and the Kingdom of Sweden to bear their own costs.
C-463/02
AG Opinion
N/A
Decision
- Dismisses the action;
- Orders the Italian Republic to bear its own costs;
- Orders the Republic of Finland and the Kingdom of Sweden to bear their own costs.
C-495/01
- Dismisses the action;
- Orders the Commission of the European Communities to pay the costs;
- Orders the Federal Republic of Germany and the Kingdom of Sweden to bear their own costs
C-144/02
- Dismisses the action;
- Orders the Commission of the European Communities to pay the costs;
- Orders the Republic of Finland and the Kingdom of Sweden to bear their own costs.
C-463/02
- Dismisses the action;
- Orders the Commission of the European Communities to pay the costs;
- Orders the Republic of Finland to bear its own costs.
Summary
Commission cannot even furnish a beginning of proof of a causal link between a diminution of the final price of fodder and the subsidies granted.
Source:
C-463/02
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