Comisión de las Comunidades Europeas contra Reino de España.

• Jurisdiction: European Union
• Celex Number: 61990CJ0035
• ECLI: ECLI:EU:C:1991:394
• Date: 17 October 1991
• Docket Number: C-35/90
• Procedure Type: Recurso por incumplimiento – fundado
• Court: Court of Justice (European Union)

Judgment of the Court of 17 October 1991. - Commission of the European Communities v Kingdom of Spain. - VAT - Directive 77/388/EEC - National law not complying therewith. - Case C-35/90.

European Court reports 1991 Page I-05073

SummaryPartiesGroundsDecision on costsOperative part

Keywords

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Tax provisions - Harmonization of laws - Turnover tax - Common system of value added tax - Right of Member States to maintain certain exemptions during a transitional period - Scope - Introduction of new exemptions - Not permissible

(Council Directive 77/388, Art. 2(1) and 28(3)(b) )

Summary

A Member State which, in implementation of the Sixth Directive on the harmonization of the laws of the Member States relating to turnover taxes has subjected, as provided for in Article 2(1) of the Directive, professional services, including those the consideration for which consist of copyright, provided by figurative artists, writers, literary contributors in newspapers and magazines, newspaper and magazine illustrators and photographers, composers of music, playwrights and persons responsible for the plot, adaptation, script or dialogue of audio-visual works, is no longer entitled subsequently to grant exemption for those activities in reliance on the right granted by Article 28(3)(b) of the directive to continue to exempt, during the transitional period, services supplied by authors, artists and performers.

Parties

In Case C-35/90,

Commission of the European Communities, represented by Daniel Calleja y Crespo, a member of its Legal Service acting as Agent, with an address for service in Luxembourg at the office of Roberto Hayder, a representative of its Legal Service, Wagner Centre, Kirchberg,

applicant,

v

Kingdom of Spain, represented by Carlos Bastarreche Saguees, Director-General of Community Legal and Institutional Coordination, and Antonio Hierro Hernández-Mora, Abogado del Estado, acting as Agents, with an address for service in Luxembourg at the Spanish Embassy, 4-6 Boulevard Emmanuel Servais,

defendant,

APPLICATION for a declaration that, by exempting from value added tax professional services, including those the consideration for which consists of copyright, provided by figurative artists, writers, literary contributors to newspapers and magazines, newspaper and magazine illustrators and photographers, composers of music, playwrights and persons responsible for the plot, adaptation, script or dialogue of audio-visual works, contrary to Article 2(1) of the Sixth Council Directive (No 77/388/EEC) of...