Luxembourg, 20 June 2002
C-287/00, Commission of the European Communities v Federal Republic of Germany
Judgment of the Court of Justice (Fifth Chamber) on 20 June 2002 (link to English version when available). Full text
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
The Court:
1. Declared 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 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. Ordered the Federal Republic of Germany to pay the costs.
European Court of Justice, judgment 20 June 2002