Reports of Cases

1998 I-02501

Subject-matter

Failure of Member State to fulfil its obligations ─ Art. 13 A.(1)(m) of the Sixth Council Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes ─ Common system of value added tax: uniform basis of assessment ─ Exemption of certain supplies of services closely linked to sport or physical education ─ Unjustified restrictions

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• Directive 77/388 -A13LA : paragraph 2
• Directive 77/388 -A13LAP1 : paragraphs 11, 13
• Directive 77/388 -A13LAP1LM : paragraphs 1, 2, 15 - 17, 19, 21, 23
• Directive 77/388 -A13LAP2 : paragraph 18
• Directive 77/388 -A13LAP2LA : paragraphs 2, 21, 22
• Court of Justice - Judgment C -8/81 -N32 : paragraph 11
• Court of Justice - Judgment C -8/81 -N33 : paragraph 12
• Court of Justice - Judgment C -8/81 -N34 : paragraph 12
• Court of Justice - Opinion C -124/96 -N05 : paragraph 17

Operative part

• Reference : Directive 77/388 -A13LAPT1LM

Opinion

• Directive 77/388 -A13LA : point 2
  
• Directive 77/388 -A13LAP1 : points 5 - 6
  
• Directive 77/388 -A13LAP1LM : points 2, 5
  
• Directive 77/388 -A13LAP2 : point 6
  
• Directive 77/388 -A13LAP2LA : points 2, 6
  
• Court of Justice - Judgment C -8/81 -N32 : point 5
  
• Court of Justice - Judgment C -8/81 -N33 : point 5
  
• Court of Justice - Judgment C -8/81 -N34 : point 5
  

Dates

Date of the lodging of the application initiating proceedings

• 17/04/1996

Date of the Opinion

• 03/02/1998

Date of the hearing

Information not available

Date of delivery

07/05/1998

References

Publication in the Official Journal

Application: OJ C 158 from 01.06.1996, p.10

Judgment: OJ C 234 from 25.07.1998, p.2

Name of the parties

Commission v Spain

Notes on Academic Writings

1. Cardia, Carlo Geronimo: Tributi 1999 nº 2 p.272-275
2. Malherbe, Jacques ; Berlin, Dominique ; Bertin, Olivier ; De Wolf, Michel: Journal des tribunaux / droit européen 1999 nº 60 p.129-140
3. Martín Jiménez, Adolfo J.: Jurisprudencia del Tribunal de Justicia de las Comunidades Europeas, Revista española de Derecho Financiero 1999 p.378-380

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Information not available

Subject-matter

• Taxation
  
• - Value added tax
  

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

• Action for a declaration of failure to fulfil obligations : application granted
  

Formation of the Court

sixième chambre (Cour)

Judge-Rapporteur

Kapteyn

Advocate General

La Pergola

Language(s) of the Case

• Spanish
  

Language(s) of the Opinion

• Italian