European Court of Justice.

C Gulman, President of the Chamber, V Skouris, Rapporteur, J-P Puissochet, JJ, N Fenelly, Advocate General.

Judgment delivered 25 January 2001.

Value added tax – European law – Actions against member states – Failure by member state to fulfil its obligations – Council Directive 79/1072, art. 2 – Refund of VAT paid in another member state – Council Directive 77/388, art. 9(1), (2) – Place of supply – Services relating to the collection, sorting, transport and disposal of waste.

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