(First Chamber)

2 December 2014

Case F‑142/11 DEP

Erik Simpson


Council of the European Union

(Civil service — Procedure — Taxation of costs)

Application:      for taxation of costs brought by Mr Simpson in accordance with Article 92(1) of the Rules of Procedure in the version in force at the time (‘the former Rules of Procedure’) following the judgment of the Tribunal of 12 December 2013 in Simpson v Council (F‑142/11, EU:F:2013:201, on appeal before the General Court, Case T‑130/14 P).

Held:      The total amount of costs to be reimbursed by the Council of the European Union to Mr Simpson by way of recoverable costs in Case F‑142/11 is fixed at EUR 8 600, to be increased by any value added tax due on that amount.


Judicial proceedings — Costs — Taxation — Recoverable costs — Definition — Value added tax — Inclusion in the case of a non-taxable person

(Rules of Procedure of the Civil Service Tribunal, Art. 91(b))

An applicant who is not subject to value added tax cannot recover the value added tax that may have been paid on the services invoiced by his lawyer. Thus, the value added tax that may have been paid on fees held to be necessary represents for the applicant costs incurred for the purpose of the proceedings within the meaning of Article 91(b) of the former Rules of Procedure of the Civil Service Tribunal.

(see para. 34)


Order in De Nicola v EIB, T‑7/98 DEP, T‑208/98 DEP and T‑109/99 DEP, EU:T:2004:217, para. 37

Order in Missir Mamachi di Lusignano v Commission, F‑50/09 DEP, EU:F:2012:147, para. 31