ddrg/super_eurlex huggingface dataset:
EN Official Journal of the European Union C 116/7

Judgment of the Court (Fourth Chamber) of 13 March 2008 (reference for a preliminary ruling from the Niedersächsisches Finanzgericht, Germany) — Securenta Göttinger Immobilienanlagen und Vermögensmanagement AG v Finanzamt Göttingen

(Case C-437/06) (1)

(Sixth VAT Directive - Taxable person simultaneously carrying out economic activities, taxable or exempt, and non-economic activities - Right to deduct input VAT - Expenditure connected with the issue of shares and atypical silent partnerships - Apportionment of input VAT according to the economic nature of the activity - Calculation of the deductible proportion)

(2008/C 116/11)

Language of the case: German

Referring court

Niedersächsisches Finanzgericht

Parties to the main proceedings

Applicant: Securenta Göttinger Immobilienanlagen und Vermögensmanagement AG

Defendant: Finanzamt Göttingen

Re:

Reference for a preliminary ruling — Niedersächsisches Finanzgericht — Interpretation of Articles 2, point 1, and 17(5) of Directive 77/388/EEC: Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Issue of silent partnerships by a limited company on an increase in its capital — Supply for consideration within the meaning of Article 2, point 1 — Deductibility of VAT conditional on a direct and immediate link with the taxable person's business activity — Whether deductible in part under Article 17(5) of the Directive

Operative part of the judgment

1. Where a taxpayer simultaneously carries out economic activities, taxed or exempt, and non-economic activities outside the scope of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, deduction of the VAT relating to expenditure connected with the issue of shares and atypical silent partnerships is allowed only to the extent that that expenditure is attributable to the taxpayer's economic activity within the meaning of Article 2(1) of that directive.

2. The determination of the methods and criteria for apportioning input VAT between economic and non-economic activities within the meaning of the Sixth Directive is in the discretion of the Member States who, when exercising that discretion, must have regard to the aims and broad logic of that directive and, on that basis, provide for a method of calculation which objectively reflects the part of the input expenditure actually to be attributed, respectively, to those two types of activity.

(1) OJ C 326, 30.12.2006.
EN Official Journal of the European Union C 171/4

Judgment of the Court (Fourth Chamber) of 22 May 2008 — Evonik Degussa GmbH, formerly Degussa GmbH v Commission of the European Communities and Council of the European Union

(Case C-266/06 P) (1)

(Appeal - Competition - Cartel - Market in methionine - Fine - Regulation No 17/62 - Article 15(2) - Nulla poena sine lege - Distortion of the facts - Principle of proportionality - Principle of equal treatment)

(2008/C 171/06)

Language of the case: German

Parties

Appellant: Evonik Degussa GmbH, formerly Degussa GmbH (represented by: R. Bechtold, M. Karl and C. Steinle, Rechtsanwälte)

Other parties to the proceedings: Commission of the European Communities (represented by: A. Bouquet, W. Mölls, Agents, and H.-J. Freund, Rechtsanwalt) and Council of the European Union (represented by: S. Marquardt, G. Curmi and M. Simm, Agents)

Re:

Appeal against the judgment of the Court of First Instance (Third Chamber) in Case T-279/02 Degussa AG v Commission, in which the Court dismissed in part the action seeking annulment of Commission Decision 2003/674/EC of 2 July 2002 relating to a proceeding pursuant to Article 81 of the EC Treaty and Article 53 of the EEA Agreement (OJ 2003 L 255, p. 1) — Cartel concerning the market in methionine — Requirements of the nulla poena sine lege principle in relation to the system of fines laid down by Article 15(2) of Regulation No 17/62.

Operative part of the judgment

1. The appeal is dismissed.

2. Evonik Degussa GmbH is ordered to bear the costs.

3. The Council of the European Union is ordered to pay its own costs.

(1) OJ C 190 of 12.8.2006.
2.

Articles 43 EC, 49 EC and 86(1) EC do not preclude legislation of a Member State, such as that at issue in the main proceedings, from providing for the extension, on conditions which it lays down, of the length of the transitional period at the end of which the early cessation of a concession for the distribution of natural gas such as that in question in those proceedings must occur, provided that such an extension can be regarded as being necessary to enable the contracting parties to untie their contractual relations on acceptable terms both from the point of view of the requirements of the public service and from the economic point of view.
EN Official Journal of the European Union C 183/3

Judgment of the Court (Eighth Chamber) of 5 June 2008 (reference for a preliminary ruling from the Corte Suprema di Cassazione — Italy) — Industria Lavorazione Carni Ovine Srl v Regione Lazio

(Case C-534/06) (1)

(Common agricultural policy - EAGGF - Article 13 of Regulation (EEC) No 866/90 - Exclusion of investments relating to the processing of products from third countries - Principle of proportionality)

(2008/C 183/04)

Language of the case: Italian

Referring court

Corte Suprema di Cassazione

Parties to the main proceedings

Applicant: Industria Lavorazione Carni Ovine Srl

Defendant: Regione Lazio

Re:

Reference for a preliminary ruling — Corte suprema di cassazione — Interpretation of Council Regulation (EEC) No 866/90 of 29 March 1990 on improving the processing and marketing conditions for agricultural products (OJ 1990 L 91, p. 1) — Exclusion of investments in the marketing and/or processing of products from third countries — Exclusion in the case of investments which also concern products from Member States, complying with the specific programme under which the financing was obtained

Operative part of the judgment

On a proper construction of Article 13 of Council Regulation (EEC) No 866/90 of 29 March 1990 on improving the processing and marketing conditions for agricultural products, in circumstances such as those of the case in the main proceedings, payment of financial assistance is not excluded in cases of the marketing or processing of products including products originating beyond the territory of the Community, when the specific programme for which that financial assistance was granted has been observed, in so far as products originating within the Community have been marketed or processed in the quantities provided for.

(1) OJ C 42, 24.2.2007.
EN Official Journal of the European Union C 301/5

Judgment of the Court (Second Chamber) of 2 October 2008 — Commission of the European Communities v Italian Republic

(Case C-157/06) (1)

(Failure of a Member State to fulfil obligations - Public supply contracts - Directive 93/36/EEC - Award of public contracts without prior publication of a notice - Light helicopters for the police and the national fire service)

(2008/C 301/08)

Language of the case: Italian

Parties

Applicant: Commission of the European Communities (represented by: X. Lewis and D. Recchia, acting as Agents)

Defendant: Italian Republic (represented by: I.M. Braguglia, acting as Agent, and by G. Fiengo, lawyer)

Re:

Failure of a Member State to fulfil obligations — Council Directive 93/36/EEC of 14 June 1993 coordinating procedures for the award of public supply contracts (OJ 1993 L 199, p. 1) — Failure to establish the existence of grounds capable of allowing a contracting authority to have recourse to the negotiated procedure without prior publication of a tender notice — Light helicopters acquired for the use of the police and fire service

Operative part of the judgment

The Court:

1. Declares that by adopting Decree No 558/A/04/03/RR of the Minister for the Interior of 11 July 2003, authorising the derogation from the Community rules on public supply contracts in respect of the purchase of light helicopters for the use of police forces and the national fire service, without any of the conditions capable of justifying that derogation having been satisfied, the Italian Republic has failed to fulfil its obligations under Council Directive 93/36/EEC of 14 June 1993 coordinating procedures for the award of public supply contracts, and in particular under Articles 2(1)(b), 6 and 9 thereof;

2. Orders the Italian Republic to pay the costs.

(1) OJ C 131, 3.6.2006.
EN Official Journal of the European Union C 223/9

Judgment of the Court (Fourth Chamber) of 10 July 2008 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Fiscale eenheid Koninklijke Ahold NV v Staatssecretaris van Financiën

(Case C-484/06) (1)

(Reference for a preliminary ruling - First and Sixth VAT directives - Principles of fiscal neutrality and proportionality - Rules concerning rounding of amounts of VAT - Rounding down per item)

(2008/C 223/12)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: Fiscale eenheid Koninklijke Ahold NV

Defendant: Staatssecretaris van Financiën

Re:

Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Article 11A(1)(a), Article 22(3)(b), first sentence, and Article 22(5) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) and Article 2, first and second paragraphs, of First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ, English Special Edition 1967, p. 14) — Rules on the rounding off of amounts of value added tax

Operative part of the judgment

1. In the absence of specific Community legislation, it is for Member States to decide on the rules and methods of rounding amounts of the tax on added value, but those States must, when making that decision, observe the principles underpinning the common system of that tax, in particular the principles of fiscal neutrality and proportionality;

2. Community law, as it now stands, entails no specific obligation for Member States to permit taxable persons to round down per item the amount of the tax on added value.

(1) OJ C 20, 27.1.2007.
EN Official Journal of the European Union C 90/2

Judgment of the Court (First Chamber) of 19 February 2009 (reference for a preliminary ruling from the Oberverwaltungsgericht Berlin-Brandenburg (Germany)) — Mehmet Soysal, Ibrahim Savatli v Bundesrepublik Deutschland

(Case C-228/06) (1)

(EEC-Turkey Association Agreement - Freedom to provide services - Visa requirement for admission to the territory of a Member State)

2009/C 90/02

Language of the case: German

Referring court

Oberverwaltungsgericht Berlin-Brandenburg

Parties to the main proceedings

Applicants: Mehmet Soysal, Ibrahim Savatli

Defendant: Bundesrepublik Deutschland

Joined Party: Bundesagentur für Arbeit

Re:

Reference for a preliminary ruling — Oberverwaltungsgericht Berlin-Brandenburg — Interpretation of Article 41(1) of the Additional Protocol of 23 November 1970 annexed to the Agreement establishing an Association between the European Economic Community and Turkey (JO 1972 L 293, p. 4) — Validity of Article 1 of Council Regulation (EC) No 539/2001 of 15 March 2001 listing the third countries whose nationals must be in possession of visas when crossing the external borders and those whose nationals are exempt from that requirement (OJ 2001 L 81, p. 1) — New restrictions on the freedom to provide services — Obligation imposed on a Turkish national employed as the driver of a lorry by a Turkish transport undertaking to be in possession of a visa in order to be able to enter the territory of a Member State, even though no such obligation existed on the date on which the Additional Protocol entered into force

Operative part of the judgment

Article 41(1) of the Additional Protocol, which was signed on 23 November 1970 at Brussels and concluded, approved and confirmed on behalf of the Community by Council Regulation (EEC) No 2760/72 of 19 December 1972, is to be interpreted as meaning that it precludes the introduction, as from the entry into force of that protocol, of a requirement that Turkish nationals such as the appellants in the main proceedings must have a visa to enter the territory of a Member State in order to provide services there on behalf of an undertaking established in Turkey, since, on that date, such a visa was not required.

(1) OJ C 190, 12.8.2006.
EN Official Journal of the European Union C 44/4

Judgment of the Court (First Chamber) of 18 December 2008 — Commission of the European Communities v Kingdom of Spain

(Case C-338/06) (1)

(Failure of a Member State to fulfil obligations - Second Directive 77/91/EEC - Articles 29 and 42 - Public limited liability companies - Capital increase - Right to pre-emptive subscription for shares and for bonds convertible into shares - Withdrawal - Protection of shareholders - Equal treatment)

(2009/C 44/05)

Language of the case: Spanish

Parties

Applicant: Commission of the European Communities (represented by: G. Braun and R. Vidal Puig, Agents)

Defendant: Kingdom of Spain (represented by: F. Díez Moreno, Agent)

Interveners in support of the defendant: Republic of Poland (represented by: E. Ośniecka-Tamecka, Agent), Republic of Finland (represented by: J. Heliskoski, Agent), United Kingdom of Great Britain and Northern Ireland (represented by: V. Jackson, Agent, assisted by J. Stratford, Barrister)

Re:

Failure by a Member State to fulfil obligations — Infringement of Articles 29 and 42 of Second Council Directive 77/91/EEC of 13 December 1976 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and the maintenance and alteration of their capital, with a view to making such safeguards equivalent (OJ 1977 L 26, p. 1) — Failure to protect minority shareholders

Operative part of the judgment

The Court:

1) Declares that the Kingdom of Spain: — by granting the right to pre-emptive subscription of shares in the event of a capital increase by consideration in cash, not only to shareholders, but also to holders of bonds convertible into shares; — by granting the right to pre-emptive subscription rights for bonds convertible into shares not only to shareholders, but also to holders of bonds convertible into shares pertaining to earlier issues; and — by failing to provide that the shareholders' meeting may decide to withdraw pre-emptive subscription rights for bonds convertible into shares; has failed to fulfil its obligations under Article 29 of Second Council Directive 77/91/EEC of 13 December 1976 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article [48] of the Treaty, in respect of the formation of public limited liability companies and the maintenance and alteration of their capital, with a view to making such safeguards equivalent;

2) Dismisses the action as to the remainder;

3) Orders the Kingdom of Spain to pay three quarters of all the costs. The Commission of the European Communities is ordered to pay a quarter of the costs;

4) Orders the Republic of Poland, the Republic of Finland and the United Kingdom of Great Britain and Northern Ireland to bear their own costs.

(1) OJ C 261, 28.10.2006.
EN Official Journal of the European Union C 153/5

Judgment of the Court (Grand Chamber) of 19 May 2009 — Commission of the European Communities v Italian Republic

(Case C-531/06) (1)

(Failure of a Member State to fulfil obligations - Freedom of establishment - Free movement of capital - Articles 43 EC and 56 EC - Public health - Pharmacies - Provisions restricting the right to operate a pharmacy to pharmacists alone - Justification - Reliability and quality of the provision of medicinal products to the public - Professional independence of pharmacists - Undertakings engaged in the distribution of pharmaceutical products - Municipal pharmacies)

2009/C 153/09

Language of the case: Italian

Parties

Applicant: Commission of the European Communities (represented by: E. Traversa and H. Krämer, Agents, assisted by G. Giacomini and E. Boglione, avvocati)

Defendant: Italian Republic (represented by: I.M. Braguglia, Agent, assisted by G. Fiengo, Agents, avvocato dello Stato)

Interveners in support of the defendant: Hellenic Republic (represented by: E. Skandalou, Agent), Kingdom of Spain (represented by: J. Rodríguez Cárcamo and F. Díez Moreno, Agents), French Republic (represented by: G. de Bergues and B. Messmer, Agents), Republic of Latvia (represented by: E. Balode-Buraka and L. Ostrovska, Agents), Republic of Austria (represented by: C. Pesendorfer and T. Kröll, Agents)

Re:

Failure of a Member State to fulfil obligations — Infringement of Articles 43 EC and 56 EC — Rules governing ownership of pharmacies

Operative part of the judgment

The Court:

1. Dismisses the action;

2. Orders the Commission of the European Communities, the Italian Republic, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Latvia and the Republic of Austria to bear their own costs.

(1) OJ C 42, 24.2.2007.
EN Official Journal of the European Union C 51/26

Judgment of the Court (Sixth Chamber) of 18 December 2007 — Commission of the European Communities v Kingdom of Sweden

(Case C-257/07) (1)

(Failure of a Member State to fulfil its obligations - Directive 2004/17/EC - Coordination of the procurement procedures of entities operating in the water, energy, transport and postal services sectors - Failure to transpose within the period prescribed)

(2008/C 51/43)

Language of the case: Swedish

Parties

Applicant: Commission of the European Communities (represented by: D. Kukovec and K. Nyberg, Agents)

Defendant: Kingdom of Sweden (represented by: A. Falk, Agent)

Re:

Failure of a Member State to fulfil its obligations — Failure to adopt, within the period prescribed, the measures necessary to comply with Directive 2004/17/EC of the European Parliament and of the Council of 31 March 2004 coordinating the procurement procedures of entities operating in the water, energy, transport and postal services sectors (OJ 2004 L 134, p. 1)

Operative part of the judgment

The Court:

1. Declares that, by failing to adopt, within the prescribed period, the laws, regulations and administrative provisions necessary to comply with Directive 2004/17/EC of the European Parliament and of the Council of 31 March 2004 coordinating the procurement procedures of entities operating in the water, energy, transport and postal services sectors, the Kingdom of Sweden has failed to fulfil its obligations under that directive;

2. Orders the Kingdom of Sweden to pay the costs.

(1) OJ C 183, 4.8.2007.
EN Official Journal of the European Union C 22/14

Judgment of the Court (Seventh Chamber) of 29 November 2007 — Commission of the European Communities v Grand Duchy of Luxembourg

(Case C-34/07) (1)

(Failure of a Member State to fulfil obligations - Directive 2003/109/EC - Third-country nationals who are long-term residents - Failure to transpose within the prescribed period)

(2008/C 22/26)

Language of the case: French

Parties

Applicant: Commission of the European Communities (represented by: M. Condou-Durande, acting as Agent)

Defendant: Grand Duchy of Luxembourg (represented by: C. Schiltz, Agent)

Re:

Failure of a Member State to fulfil obligations — Failure to adopt within the prescribed period the provisions necessary to comply with Council Directive 2003/109/EC of 25 November 2003 concerning the status of third-country nationals who are long-term residents (OJ 2004 L 16, p. 44)

Operative part of the judgment

The Court:

1. Declares that, by failing to adopt, within the prescribed period, the laws, regulations and administrative provisions necessary to comply with Council Directive 2003/109/EC of 25 November 2003 concerning the status of third-country nationals who are long-term residents, the Grand Duchy of Luxembourg has failed to fulfil its obligations under that directive;

2. Orders the Grand Duchy of Luxembourg to pay the costs.

(1) OJ C 69 of 24.3.2007.
EN Official Journal of the European Union C 107/9

Judgment of the Court (Third Chamber) of 6 March 2008 — Commission of the European Communities v Kingdom of Spain

(Case C-196/07) (1)

(Failure of a Member State to fulfil obligations - Competition policy - Concentrations - Failure to comply with obligations imposed by the Commission - E.ON/Endesa)

(2008/C 107/13)

Language of the case: Spanish

Parties

Applicant: Commission of the European Communities (represented by: V Di Bucci and E. Gippini Fournier, agents)

Defendant: Kingdom of Spain (represented by: N. Diaz Abad, agent)

Re:

Failure of a Member State to fulfil obligations — Failure to comply with Article 2 of the Commission Decision of 26 September 2006 (Case No COMP/M.4197 — E.ON/Endesa — C(2006) 4279 final) and Article 2 of the Commission Decision of 20 December 2006 (Case No COMP/M.4197 — E.ON/Endesa — C(2006) 7039 final)

Operative part of the judgment

The Court:

1. declares that by not withdrawing: — the conditions 1 to 6, 8 and 17 imposed by the decision of the National Energy Committee which were declared incompatible with Community law by Article 1 of the Commission Decision of 26 September 2006 (Case No COMP/M.4197 — E.ON/Endesa — C(2006) 4279 final), and — the conditions 1, 10, 11 and 15, as amended, imposed by decision of the Ministry of Industry, Tourism and Trade which were declared incompatible with Community law by Article 1 of the Commission Decision of 20 December 2006 (Case No COMP/M.4197 — E.ON/Endesa — C(2006) 7039 final), the Kingdom of Spain has failed to fulfil its obligations under Article 2 of each of those decisions;

2. orders the Kingdom of Spain to pay the costs.

(1) OJ C 155, 7.7.2007.
EN Official Journal of the European Union C 79/7

Judgment of the Court (Eighth Chamber) of 14 February 2008 — Commission of the European Communities v Kingdom of Spain

(Case C-58/07) (1)

(Failure of a Member State to fulfil its obligation - Directive 2003/110/EC - Assistance in cases of transit for the purposes of removal by air - Failure to transpose within the prescribed period)

(2008/C 79/11)

Language of the case: Spanish

Parties

Applicant: Commission of the European Communities (represented by: M. Condou-Durande and A. Alcover San Pedro, acting as Agents)

Defendant: Kingdom of Spain (represented by: M.Muñoz Pérez, acting as Agent)

Re:

Failure of a Member State to fulfil its obligations — Failure to adopt, within the prescribed period, the provisions necessary to comply with Council Directive 2003/110/EC of 25 November 2003 on assistance in cases of transit for the purposes of removal by air (OJ 2003 L 321, p. 26)

Operative part of the judgment of

The Court:

1. Declares that, by failing to adopt the laws, regulations and administrative provisions necessary to comply with Council Directive 2003/110/EC of 25 November 2003 on assistance in cases of transit for the purposes of removal by air, the Kingdom of Spain has failed to fulfil its obligations under that directive.

2. Orders the Kingdom of Spain to pay the costs.

(1) OJ C 69 of 24.3.2006.