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European Union
Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland (C-359/97)
Judgment
Substance
The second claim
71

Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland (C-359/97)

Judgment of 12 Sept 2000law://eu/cjeu/1997/c-359-97/para_71@2026-11-10

71The Commission observes that the Community rules on the collection of VAT own resources are contained in Regulation No 1553/89, which replaced with effect from 1 January 1989 Regulation No 2892/77, as amended.

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

Key facts

Court: Court of Justice · Full Court
Case: C-359/97 · ECLI:EU:C:2000:426
Decided: 12 Sept 2000
Procedure: Infringement action
Applicant: Commission of the European Communities
Defendant: United Kingdom of Great Britain and Northern Ireland
Rapporteur: J.C. Moitinho de Almeida
Advocate General: S. Alber
Bench: 10 judges
J.C. Moitinho de Almeida, L. Sevón, R. Schintgen (Presidents of Chambers), P.J.G. Kapteyn, C. Gulmann, J.-P. Puissochet, P. Jann, H. Ragnemalm, V. Skouris, F. Macken
Language: English
Official: CURIA · EUR-Lex 61997CJ0359

Topics

Own resources Value added tax

History · 1 version

12 Sept 2000Reading

Connections

Cited by 17: European Commission v Republic of Malta (C-304/23); Czech Republic v European Commission (C-575/18 P); European Commission v Italian Republic (C-304/18); European Commission v Federal Republic of Germany (C-539/09)2 provisions; European Commission v Italian Republic (C-387/05); European Commission v Republic of Finland (C-284/05); European Commission v Italian Republic (C-239/06); Commission of the European Communities v Kingdom of Spain (C-154/08); Commission of the European Communities v Portuguese Republic (C-462/05); Commission of the European Communities v Hellenic Republic (C-178/05)2 provisions; Commission of the European Communities v Kingdom of Spain (C-204/03)2 provisions; Fonden Marselisborg Lystbådehavn v Skatteministeriet and Skatteministeriet v Fonden Marselisborg Lystbådehavn (C-428/02)2 provisions; Commission of the European Communities v Italian Republic (C-363/00)2 provisions; Wolfgang Seeling v Finanzamt Starnberg (C-269/00)2 provisions; Commissioners of Customs & Excise v Mirror Group plc (C-409/98)2 provisions; Commissioners of Customs & Excise v Cantor Fitzgerald International (C-108/99)2 provisions; Commission of the European Communities v Portuguese Republic (C-276/98)
Cites 21: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Jennifer Gregg and Mervyn Gregg v Commissioners of Customs and Excise (C-216/97); 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; Apple and Pear Development Council v Commissioners of Customs and Excise (102/86); Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax; Commission of the European Communities v Kingdom of the Netherlands (235/85); Sparekassernes Datacenter (SDC) v Skatteministeriet (C-2/95); Julius Fillibeck Söhne GmbH & Co. KG v Finanzamt Neustadt (C-258/95); Commission of the European Communities v Kingdom of the Netherlands (C-96/89); Stichting Uitvoering Financiële Acties v Staatssecretaris van Financiën (348/87); Ayuntamiento de Sevilla v Recaudadores de Tributos de las Zonas primera y segunda (C-202/90); Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources; Ufficio distrettuale delle imposte dirette di Fiorenzuola d'Arda and others v Comune di Carpaneto Piacentino and others (231/87, 129/88); F. G. Roders BV and others v Inspecteur der Invoerrechten en Accijnzen (C-367/93, C-368/93, C-369/93, C-370/93, C-371/93, C-372/93, C-373/93, C-374/93, C-375/93, C-376/93, C-377/93); Azienda Colori Nazionali - ACNA S.p.A. v Commission of the European Communities (57/69); Société financière d'investissements SPRL (SFI) v Belgian State (C-85/97); Comune di Carpaneto Piacentino and others v Ufficio provinciale imposta sul valore aggiunto di Piacenza (C-4/89); W. Bulthuis-Griffioen v Inspecteur der Omzetbelasting (C-453/93); Finanzamt Augsburg-Stadt v Marktgemeinde Welden (C-247/95); Commission of the European Communities v Italian Republic (54/87); Council Regulation (EEC, Euratom, ECSC) No 2892/77 of 19 December 1977 implementing in respect of own resources accruing from value added tax the Decision of 21 April 1970 on the replacement of financial contributions from Member States by the Communities' own resources