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European Union
Commission of the European Communities v Council of the European Union (C-338/01)
Judgment
The action
Appraisal of the Court
66

Commission of the European Communities v Council of the European Union (C-338/01)

Judgment of 29 Apr 2004law://eu/cjeu/2001/c-338-01/para_66@2026-11-10

66It follows that the detailed arrangements for the collection of taxes of whatever kind cannot be disassociated from the system of taxation or imposition of which they form part.

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

Key facts

Court: Court of Justice
Case: C-338/01 · ECLI:EU:C:2004:253
Decided: 29 Apr 2004
Procedure: Action for annulment
Applicant: Commission of the European Communities
Defendant: Council of the European Union
Rapporteur: R. Schintgen
Advocate General: S. Alber
Bench: 4 judges
J.N. Cunha Rodrigues, J.-P. Puissochet, R. Schintgen, F. Macken
Official: CURIA · EUR-Lex 62001CJ0338

Topics

Agricultural funds Approximation of laws Customs Union and Common Customs Tariff Taxation

History · 1 version

29 Apr 2004Reading

Connections

Cited by 16: Autorità Garante della Concorrenza e del Mercato v Comune di Ginosa (C-348/22); Deutsche Bank AG v Single Resolution Board (T-396/21); Portigon AG v Single Resolution Board (T-360/21); Dexia Crédit Local v Single Resolution Board (T-405/21); Airbnb Ireland UC v Région de Bruxelles-Capitale (C-674/20)2 provisions; Alexios Anagnostakis v European Commission (C-589/15 P); European Commission v Council of the European Union (C-28/12)2 provisions; European Parliament v Council of the European Union (C-48/14); United Kingdom of Great Britain and Northern Ireland v Council of the European Union (C-81/13); United Kingdom of Great Britain and Northern Ireland v Council of the European Union (C-656/11)2 provisions; X NV v Staatssecretaris van Financiën (C-498/10)2 provisions; European Parliament v Council of the European Union (C-166/07); European Parliament v Council of the European Union (C-155/07); Commission of the European Communities v Council of the European Union (C-91/05); Commission of the European Communities v Council of the European Union (C-533/03)5 provisions; Commission of the European Communities v European Parliament and Council of the European Union (C-178/03)2 provisions
Cites 15: Treaty on the Functioning of the European Union (consolidated 2016)6 provisions; Republik Österreich v Martin Huber (C-336/00); Commission of the European Communities v Council of the European Union (C-281/01); Commission of the European Communities v Council of the European Union (C-211/01); Grundig Italiana SpA v Ministero delle Finanze (C-68/96); Council Directive 2001/44/EC of 15 June 2001 amending Directive 76/308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties and in respect of value added tax and certain excise duties; Commission of the European Communities v Council of the European Communities (C-155/91); Commission of the European Communities v Ireland (55/79); Council Directive 79/1071/EEC of 6 December 1979 amending Directive 76/308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing of the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties; 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; Commission of the European Communities v Council of the European Communities (C-300/89); European Parliament v Council of the European Union (C-164/97, C-165/97); Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of the agricultural levies and customs duties; Commission of the European Communities v Council of the European Union (C-269/97); Kingdom of Spain v Council of the European Union (C-36/98)