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C 258/4

EN

Official Journal of the European Communities JUDGMENT OF THE COURT (Sixth Chamber) of 11 June 1998

15.8.98

Durande) v Hellenic Republic (Agents: Panagiotis Mylonopoulos and Evi Skandalou) Ð application for a declaration that, by failing to establish programmes including quality objectives and setting deadlines for their implementation in order to reduce the pollution of Lake Vegorrítis and the Soulos River (in Case C-232/95) and of the Gulf of Pagasaí (in Case C-233/95) by the dangerous substances within List II of Council Directive 76/464/EEC of 4 May 1976 on pollution caused by certain dangerous substances discharged into the aquatic environment of the Community (OJ L 129 of 18.5.1976, p. 23), and by failing to make discharges into Lake Vegorrítis and the Soulos River (in Case C-232/95) and of the Gulf of Pagasaí (in Case C-233/95), which are liable to contain substances within List II, conditional on the grant of prior authorisation laying down emission standards, the Hellenic Republic has failed to fulfil its obligations under the EC Treaty and Directive 76/464/EEC, in particular Articles 2 (in Case C-232/95) and 7 (in Cases C-232/95 and C-233/95) thereof Ð the Court (Sixth Chamber), composed of: R. Schintgen, President of the Second Chamber, acting for the President of the Sixth Chamber, G. F. Mancini and G. Hirsch (Rapporteur), Judges; G. Tesauro, Advocate General; L. Hewlett, Administrator, for the Registrar, has given a judgment on 11 June 1998, in which it:

in Case C-283/95 (reference for a preliminary ruling from the Finanzgericht Baden-Württemberg, Freiburg): Karlheinz Fischer v Finanzamt Donaueschingen (1)

(Tax provisions Ð Sixth VAT Directive Ð Application to the organisation of unlawful games of chance Ð Determination of the taxable amount)
(98/C 258/07)

(Language of the case: German)

(Provisional translation; the definitive translation will be published in the European Court Reports)

1. Declares that, by failing to establish programmes including quality objectives and setting deadlines for their implementation in order to reduce the pollution of the waters of Lake Vegorrítis and its tributary, the Soulos River, and of the waters of the Gulf of Pagasaí, by the dangerous substances within List II of Council Directive 76/464/EEC of 4 May 1976 on pollution caused by certain dangerous substances discharged into the aquatic environment of the Community, the Hellenic Republic has failed to fulfil its obligations under that directive, in particular Article 7 thereof;

In Case C-283/95: reference to the Court under Article 177 of the EC Treaty by the Finanzgericht BadenWürttemberg, Freiburg (Germany) for a preliminary ruling in the proceedings pending before that court between Karlheinz Fischer and Finanzamt Donaueschingen Ð on the interpretation of the Sixth Council Directive 77/388/ EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes Ð Common system of value added tax: uniform basis of assessment (OJ L 145 of 13.6.1977, p. 1) Ð the Court (Sixth Chamber), composed of: H. Ragnemalm, President of the Chamber, G. F. Mancini (Rapporteur), P. J. G. Kapteyn, J. L. Murray and G. Hirsch, Judges; F. G. Jacobs, Advocate General; L. Hewlett, Administrator, for the Registrar, has given a judgment on 11 June 1998, in which it has ruled:

2. Dismisses the remainder of the application;

3. Orders the Hellenic Republic to pay the costs.

The unlawful operation of a game of chance, in the event roulette, falls within the scope of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes Ð Common system of value added tax: uniform basis of assessment. Article 13(B)(f) of that directive must be interpreted as meaning that a Member State may not impose value added tax on that activity when the corresponding activity carried on by a licensed public casino is exempted.
(1) OJ C 268 of 14.10.1995.

(1) OJ C 248 of 23.9.1995.