Case C-315/02: Reference for a preliminary ruling by the Verwaltungsgerichtshof by order of that Court of 27 August 2002 in the appeal brought by Annliese Lenz against Finanzlandesdirektion für Tirol (the regional finance authority for Tyrol)
Date: 2002-10-26
Institutions: Court of Justice
Subjects: company with share capital, corporation tax, interpretation of the law, tax, tax on income

C 261/8

EN

Official Journal of the European Communities

26.10.2002

Reference for a preliminary ruling by the Verwaltungs-
gerichtshof by order of that Court of 27 August 2002 in
the appeal brought by Annliese Lenz against Finanzlan-
desdirektion für Tirol (the regional finance authority for
Tyrol)

Action brought on 11 September 2002 by the Com-
mission of the European Communities against Ireland

(Case C-315/02)

(2002/C 261/12)

(Case C-317/02)

(2002/C 261/13)

Reference has been made to the Court of Justice of the
European Communities by order of the Verwaltungsgerichts-
hof (Administrative Court) of 27 August 2002, received at the
Court Registry on 6 September 2002, for a preliminary ruling
in the appeal brought by Annliese Lenz against Finanzlandesdi-
rektion für Tirol (the regional finance authority for Tyrol) on
the following questions:

1. Does Article 73b(1) in conjunction with Article 73d(1)(a)
and (b) and (3) of the EC Treaty (now Article 56(1) in
conjunction with Article 58(1)(a) and (b) and (3) EC)
preclude a provision such as that in Paragraph 97(1) and
(4) of the Einkommensteuergesetz 1988 (1988 Law on
Income Tax) in conjunction with Paragraph 37(1) and (4)
of the Einkommensteuergesetz 1988, under which a
taxpayer in receipt of dividends from domestic shares
may choose whether they should be subject to a tax rate
of 25 % on flat-rate and final taxation or whether they
should be taxed at a rate equivalent to half of the average
tax rate applicable to the aggregate income, whereas
dividends from foreign shares are always taxed at the
normal rate of income tax?

An action against Ireland was brought before the Court of
Justice of the European Communities on 11 September 2002
by the Commission of the European Communities, represented
by Thomas van Rijn and Keir Fitch, acting as agents, with an
address for service at the office of Luis Escobar Guerrero,
Centre Wagner C-254, Luxembourg.

The Applicant claims that the Court should:

1.

declare that

— in not putting in place the criteria and detailed rules
for the use of the fishing quota allocated to it,

— by failing to ensure compliance with Community
rules on the conservation of aquatic marine living
resources by the monitoring of fishing activities,
appropriate inspection of landings and the recording
of catches, inspections and other controls as required
by the relevant Community Regulations,

2.

3.

Is the level of
taxation of the revenue of a limited
company which has its seat and head office in another
EU Member State or a non-Member State in which shares
are held of relevance to the answer to the first question?

— by failing to prohibit provisionally fishing by vessels
flying its flag or registered in its territory when the
quotas allocated to it were deemed to be exhausted,
and

If the answer to the first question is in the affirmative,
can the situation described in Article 73b(1) of the EC
Treaty (now Article 56(1) EC) arise as a result of the
corporation tax paid in the countries in which they are
established by companies limited by shares with seats and
head offices in other EU Member States or non-Member
States being credited pro rata against the Austrian income
tax payable by the recipient of the dividends?

— by failing to initiate administrative or criminal
proceedings against the masters of vessels infringing
the Regulations, or against such other person as was
responsible for such infringement, Ireland has failed
to carry out the obligations imposed on it by i)
article 9 (2) of Regulation (EEC) No 3760/92
of 20 December 1992 establishing a Community
system for fisheries and aquaculture (1), ii) article 2
of Regulation (EEC) 2847/93 of 12 October 1993
establishing a control system applicable to the
common fisheries policy (2), iii) article 21 of Regu-
lation 2847/93,
iv) article 31 of Regulation
No 2847/93.