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Order of the Court of First Instance (First Chamber) of 14 May 2008. # Lactalis Gestion Lait SNC and Lactalis Investissements SNC v Council of the European Union. # Action for annulment - Directive 2006/112/EC - Repeal of the First VAT Directive - Partial annulment - No individual concern - Inadmissibility. # Case T-29/07.
ECLI:EU:T:2008:149
62007TO0029
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(Case T-29/07)
Action for annulment – Directive 2006/112/EC – Repeal of the First VAT Directive – Partial annulment – No individual concern – Inadmissibility
Actions for annulment – Natural or legal persons – Measures of direct and individual concern to them (Art. 230, fourth para., EC; Council Directives Nos 67/227, Art. 1, first and third paras, and 2006/112, Art. 411(1)) (see paras 24-28, 34-40)
Re:
ACTION for annulment of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) to the extent that it repeals the fourth and eighth recitals in the preamble to and the first and third paragraphs of Article 1 of Council Directive 67/227/EEC on the harmonisation of legislation of Member States concerning turnover taxes of 11 April 1967 (OJ, English Special Edition 1967, p. 14).
Operative part
1.Action dismissed as inadmissible.
2.There is no need to adjudicate on the applications to intervene made by the Commission and the Kingdom of Spain.
3.Lactalis Gestion Lait SNC and Lactalis Investissements SNC are ordered to pay the costs.