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8.9.

2007 EN Official Journal of the European Union C 211/5

Judgment of the Court (First Chamber) of 18 July 2007 default and which has no direct connection with the supply of any
(reference for a preliminary ruling from the Conseil d'État, service for consideration and, as such, is not subject to that tax.
France) — Société thermale d'Eugénie-les-Bains v Ministère
de l'Économie, des Finances et de l'Industrie
(1) OJ C 229, 17.9.2005.
(Case C-277/05) (1)

(VAT — Scope — Deposits, paid in the context of contracts


relating to supplies of services subject to VAT, which are
retained by the provider in the event of cancellation —
Classification)
Judgment of the Court (Third Chamber) of 18 July 2007 —
(2007/C 211/07) Commission of the European Communities v Hellenic
Republic
Language of the case: French (Case C-399/05) (1)

(Failure of a Member State to fulfil obligations — Directive


93/38/EC — Procurement in the water, energy, transport and
telecommunications sectors — Construction and bringing into
Referring court operation of a thermal power station — Conditions of admis-
sion to the tendering procedure)

Conseil d'État (2007/C 211/08)

Language of the case: Greek

Parties to the main proceedings


Parties
Applicant: Société thermale d'Eugénie-les-Bains
Applicant: Commission of the European Communities (repre-
sented by: M. Patakia and X. Lewis, acting as Agents)
Defendant: Ministère de l'Économie, des Finances et de l'Industrie
Defendant: Hellenic Republic (represented by: D. Tsagkaraki and
V. Christianos, Agents)

Re:
Re:
Reference for a preliminary ruling — Conseil d'Etat (France) — Failure of a Member State to fulfil obligations — Infringement
Interpretation of Article 2(1) of Sixth Council Directive of Article 4(2) of Council Directive 93/38/EEC of 14 June 1993
77/388/EEC of 17 May 1977 on the harmonisation of the laws coordinating the procurement procedures of entities operating
of the Member States relating to turnover taxes — Common in the water, energy, transport and telecommunications sectors
system of value added tax: uniform basis of assessment (OJ 1977 (OJ 1993 L 199, p. 84) — Admission of the tenders of two
L 145, p. 1) — Scope — Deposits paid in the context of companies not meeting the conditions of the notice to tender
contracts for supplies of services subject to value added tax, or of the specification — Construction and bringing into opera-
which are retained by the service provider on cancellation — tion of a thermal power station at Lavrio
Classification as remuneration for a reservation service or as a
cancellation payment.
Operative part of the judgment

The Court:
Operative part of the judgment
1. Dismisses the action;
Articles 2(1) and 6(1) of Sixth Council Directive 77/388/EEC of
17 May 1977 on the harmonisation of the laws of the Member 2. Orders the Commission of the European Communities to pay the
States relating to turnover taxes — Common system of value added costs.
tax: uniform basis of assessment are to be interpreted as meaning that
a sum paid as a deposit, in the context of a contract relating to the
supply of hotel services which is subject to value added tax, is to be (1) OJ C 22, 28.1.2006.
regarded, where the client exercises the cancellation option available to
him and that sum is retained by the hotelier, as a fixed cancellation
charge paid as compensation for the loss suffered as a result of client