Judgment_paragraph 1 · Commission of the European Communities v French Republic (C-384/01)

1By application lodged at the Court Registry on 5 October 2001, the Commission of the European Communities brought an action under Article 226 EC for a declaration that, by applying a reduced rate of value added tax (‘VAT’) to the fixed part of the prices for gas and electricity supplied by the public networks, the French Republic has failed to fulfil its obligations under Article 12(3)(a) and (b) of 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 (OJ 1977 L 145, p. 1), as amended by Council Directive 96/95/EC of 20 December 1996 amending, with regard to the level of the standard rate of value added tax, Directive 77/388/EEC (OJ 1996 L 338, p. 89, ‘the Sixth Directive’).