Notice for the OJ

 

JUDGMENT OF THE COURT

(First Chamber)

of 10 March 2005

in Case C-33/03:Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland ¹

(Failure of a Member State to fulfil its obligations - Articles 17 and 18 of the Sixth VAT Directive - Provision of national law under which an employer may deduct VAT on supplies of fuel to his employees when reimbursing their fuel costs)

(Language of the case: English)

In Case C-33/03, action under Article 226 EC for failure to fulfil obligations, brought before the Court on 28 January 2003 - Commission of the European Communities (Agent: R. Lyal) v United Kingdom of Great Britain and Northern Ireland (Agents: P. Ormond and C. Jackson, assisted by N. Pleming QC) -- the Court (First Chamber), composed of P. Jann, President of the Chamber, K. Lenaerts (Rapporteur), N. Colneric, K. Schiemann and E. Juhász, Judges; C. Stix-Hackl, Advocate General; M.-F. Contet, Principal Administrator, for the Registrar, has given a judgment on 10 March 2005, in which it:

Declares that, by granting taxable persons the right to deduct value added tax on certain supplies of fuel to non-taxable persons, contrary to the provisions of Articles 17(2)(a) and 18(1)(a) of 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, the United Kingdom of Great Britain and Northern Ireland has failed to fulfil its obligations under that directive;

Orders the United Kingdom of Great Britain and Northern Ireland to pay the costs.

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¹ - OJ C 83 of 05.04.2003.