Judgment of the Court (Second Chamber) of 14 December 2000 in Case C-347/99: Commission of the European Communities v Ireland (Failure by a Member State to fulfil its obligations — Failure to transpose Directive 95/50/EC)
Date: 2001-05-19
Institutions: Court of Justice
Subjects: European Commission, Ireland, action for failure to fulfil an obligation, road transport, transport of dangerous goods, transport safety

C 150/2

EN

Official Journal of the European Communities

19.5.2001

JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Sixth Chamber)

of 14 December 2000

in Case C-141/99 (reference for a preliminary ruling from
the Hof van Beroep te Gent): Algemene Maatschappij voor
Investering en Dienstverlening NV (AMID) v Belgische
Staat (1)

(Freedom of establishment — Tax legislation — Direct taxes
— Deduction of business losses — Previous tax year)

(2001/C 150/02)

(Language of the case: Dutch)

(Second Chamber)

of 14 December 2000

in Case C-347/99: Commission of the European Communi-
ties v Ireland (1)

(Failure by a Member State to fulfil its obligations — Failure
to transpose Directive 95/50/EC)

(2001/C 150/03)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

(Language of the case: English)

In Case C-141/99: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Hof van te
Beroep te Gent (Ghent Court of Appeal)
(Belgium), for a
preliminary ruling in the proceedings pending before that
court between Algemene Maatschappij voor Investering en
Dienstverlening NV (AMID) and Belgische Staat — on the
interpretation of Article 52 of the EC Treaty (now, after
amendment, Article 43 EC) — the Court (Sixth Chamber),
composed of: C. Gulmann (Rapporteur), President of the
Chamber, V. Skouris and J.-P. Puissochet, Judges; S. Alber,
Advocate General; H.A. Rühl, Principal Administrator, for the
Registrar, has given a judgment on 14 December 2000, in
which it has ruled:

In Case C-347/99: Commission of the European Communities
(Agent: M. Wolfcarius) v Ireland (Agent: M.A. Buckley) —
application for a declaration that, by failing to adopt the laws,
regulations or administrative provisions necessary to comply
with Council Directive 95/50/EC of 6 October 1995 on
uniform procedures for checks on the transport of dangerous
goods by road (OJ 1995 L 249, p. 35), or in any event by
failing to inform the Commission of those measures, Ireland
has failed to fulfil its obligations under that directive — the
Court (Second Chamber), composed of: V. Skouris, President
of the Chamber, R. Schintgen (Rapporteur) and N. Colneric,
Judges; F.G. Jacobs, Advocate General; R. Grass, Registrar, has
given a judgment on 14 December 2000, in which it:

Article 52 of the EC Treaty (now, after amendment, Article 43 EC)
precludes legislation of a Member State under which a company
incorporated under national law, having its seat in that Member
State, may, for the purposes of corporation tax, deduct a loss incurred
the previous year from the taxable profit for the current year only on
the condition that that loss was not capable of being set off against
the profit made during that same previous year by one of
its
permanent establishments situated in another Member State, when
the loss, although set off, cannot be deducted from taxable income in
either of the Member States concerned, whereas it would be deductible
if the establishments of that company were situated exclusively in the
Member State in which it has its seat.

(1) OJ C 188 of 3.7.1999.

1. Declares that, by failing to adopt, within the prescribed period,
the laws, regulations and administrative provisions needed to
comply with Council Directive 95/50/EC of 6 October 1995
on uniform procedures for checks on the transport of dangerous
goods by road, Ireland has failed to fulfil its obligations under
that directive.

2. Orders Ireland to pay the costs.

(1) OJ C 333 of 20.11.1999.