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European Union
Eurotunnel SA and Others v SeaFrance (C-408/95)
Judgment
Question 2
The føck of a proposal from the Commis…
39

Eurotunnel SA and Others v SeaFrance (C-408/95)

Judgment of 11 Nov 1997law://eu/cjeu/1995/c-408-95/para_39@2026-11-12

39Consequently, to the extent that the Council's amendments to the proposals for Directives 91/680 and 92/12 remained within the scope of those directives as defined in the original proposals from the Commission, the Council did not exceed its power to make amendments under Article 149 of the Treaty.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Full Court
Case: C-408/95 · ECLI:EU:C:1997:532
Decided: 11 Nov 1997
Procedure: Preliminary reference
Ruled invalid: Directive 1992/12, Directive 1991/680
Applicant: Eurotunnel SA and Others
Defendant: SeaFrance
Rapporteur: H. Ragnemalm
Advocate General: G. Tesauro
Bench: 12 judges
C. Gulmann, H. Ragnemalm, M. Wathelet (Presidents of Chambers), G. F. Mancini, J. C. Moitinho de Almeida, P. J. G. Kapteyn, J. L. Murray, D. A. O. Edward, J.-P. Puissochet, G. Hirsch, P. Jann, L. Sevón
Language: French
Official: CURIA · EUR-Lex 61995CJ0408

Topics

Law governing the institutions Value added tax

History · 1 version

11 Nov 1997Reading

Connections

Interprets 4: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers; Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products; Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
Cited by 12: The Queen v Secretary of State for Health, ex parte British American Tobacco (Investments) Ltd and Imperial Tobacco Ltd (C-491/01)2 provisions; European Commission v Council of the European Union (C-24/20)2 provisions; P. M. and Others v Ministerraad (C-264/18); Hotel Cipriani SpA and Others v Commission of the European Communities (T-254/00); Sociedade de Indústrias Agricolas Açoreanas (Sinaga) SA v Commission of the European Communities (T-217/99); Océ Van der Grinten NV v Commissioners of Inland Revenue (C-58/01)2 provisions; National Farmers' Union v Secrétariat général du gouvernement (C-241/01); Boehringer Ingelheim Vetmedica GmbH and C.H. Boehringer Sohn v Council of the European Union and Commission of the European Communities (T-125/96, T-152/96)2 provisions; Christiane Chvatal and Others v Court of Justice of the European Union (T-154/96); Antoinette Losch v Court of Justice of the European Union (T-13/97); Silvio Busacca and Others v Court of Auditors of the European Union (T-164/97); Cabour SA and Nord Distribution Automobile SA v Arnor "SOCO" SARL, supported by Automobiles Peugeot SA and Automobiles Citroën SA (C-230/96)2 provisions
Cites 12: Treaty on the Functioning of the European Union (consolidated 2016)5 provisions; Union royale belge des sociétés de football association ASBL v Jean-Marc Bosman, Royal club liégeois SA v Jean-Marc Bosman and others and Union des associations européennes de football (UEFA) v Jean-Marc Bosman (C-415/93); European Parliament v Council of the European Union (C-392/95); The Queen v Intervention Board for Agricultural Produce, ex parte Accrington Beef Co. Ltd and Others (C-241/95); Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment; Council Directive 69/169/EEC of 28 May 1969 on the harmonisation of provisions laid down by Law, Regulation or Administrative Action relating to exemption from turnover tax and excise duty on imports in international travel; Ditta Angelo Celestini v Saar-Sektkellerei Faber GmbH & Co. KG (C-105/94); Council Directive 94/4/EC of 14 February 1994 amending Directives 69/169/EEC and 77/388/EEC and increasing the level of allowances for travellers from third countries and the limits on tax-free purchases in intra-Community travel; Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products; TWD Textilwerke Deggendorf GmbH v Bundesrepublik Deutschland (C-188/92); Société d'Importation Edouard Leclerc-Siplec v TF1 Publicité SA and M6 Publicité SA (C-412/93); Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers