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C 278/30 EN Official Journal of the European Communities 5.9.


Ð Does Article 2(2) of Council Directive 93/36/EEC of alternative forms of energy, tolls for crossing the Tagus
14 June 1993 coordinating procedures for the award bridge in Lisbon and, finally, agricultural tools and
of public supply contracts (1) still have an independent implements, the Portuguese Republic has infringed
meaning after the adoption of Council Directive 92/ Article 12 and Article 28(2) of Council Directive 77/
50/EEC of 18 June 1992 relating to the coordination 388/EEC (1) (the sixth VAT Directive), as amended by
of procedures for the award of public service Directive 92/77/EEC (2) on the approximation of VAT
contracts (2) (as both amended by European Parliament rates,
and Council Directive 97/52/EC (3))?

Ð If Question 1 is answered in the affirmative, does the Ð order the Portuguese Republic to pay the costs.
provision accordingly mean that, where a contracting
authority entrusts the administration of a pig
eartagging scheme to a private undertaking which is Pleas in law and main arguments adduced in support:
not a contracting authority, the contracting authority
should stipulate, on the one hand, that the
undertaking should comply with the prohibition
against discrimination on the ground of nationality in Pursuant to Article 12(3) of the sixth VAT Directive, as
public supply contracts which the undertaking awards amended by Directive 92/77/EEC, the Member States are
to third parties and, on the other hand, that the to apply a standard rate, which may not be less than
procurement of goods linked to the scheme should be 15 %. As is clear from Article 12(3)(a) and (b), the
put out to public tender if the value of the goods to be Member States may apply either one or two reduced rates
procured exceeds the threshold value in Directive 93/ to the transactions referred to in Annex H to Directive 92/
36/EEC? 77/EEC. By applying reduced rates to transactions not
referred to in that Annex (wines, machines and equipment
for exploiting alternative forms of energy and agricultural
(1) OJ L 199, 9.8.1993, p. 1. tools and implements) the Portuguese Republic has
(2) OJ L 209, 24.7.1992, p. 1.
infringed Article 12.
(3) Directive 97/52/EC of the European Parliament and of the
Council of 13 October 1997, amending Directives 92/50/EEC,
93/36/EEC and 93/37/EEC concerning the coordination of
procedures for the award of public service contracts, public
As regards the tolls for crossing the Tagus bridge in
supply contracts and public works contracts (OJ L 328,
28.11.1997, p. 1).
Lisbon, Article 28(2)(a) of the sixth Directive, in
conjunction with subparagraph (d), does not, contrary to
the view advanced by the Portuguese authorities, allow the
introduction after 1 January 1991 of a new reduced rate
at the time of withdrawal, at a later stage, of the reduced
rate in force on that date.

Action brought on 20 July 1998 by the Commission of the (1) OJ L 145, 13.6.1977, p. 1.
European Communities against the Portuguese Republic (2) OJ L 316, 31.10.1992, p. 1.
(Case C-276/98)
(98/C 278/56)

An action against the Portuguese Republic was brought
before the Court of Justice of the European Communities
on 20 July 1998 by the Commission of the European Action brought on 21 July 1998 by the French Republic
Communities, represented by Teresa Figueira and Enrico against the Commission of the European Communities
Traversa, of its Legal Service, acting as Agents, with an (Case C-277/98)
address for service in Luxembourg at the office of Carlos
Gómez de la Cruz, Wagner Centre, Kirchberg. (98/C 278/57)

The applicant claims that the Court should:
An action against the Commission of the European
Communities was brought before the Court of Justice of
Ð declare that, by keeping in force or introducing a the European Communities on 21 July 1998 by the French
reduced rate of 5 % for the products listed in points Republic, represented by Kareen Rispal-Bellanger,
1.8, 2.11, 2.19 and 3.8 of Annex I to the Código do Assistant Director for International Economic Law and
IVA (VAT Code) (Decree-Law No 394-B/84 of Community Law, Ministry of Foreign Affairs, and
26 December 1984, as amended by Law No 2/92 of Christina Vasak, Assistant Secretary for Foreign Affairs,
9 March 1992 and by Law No 39-B/94 of acting as Agents, with an address for service in
27 December 1994), which relate, respectively, to Luxembourg at the French Embassy, 8b boulevard
wines, machines and equipment for exploiting Joseph II.