Judgment of the Court (Fifth Chamber) of 12 December 2002 in Case C-324/00 (Reference for a preliminary ruling from the Finanzgericht Münster): Lankhorst-Hohorst GmbH v Finanzamt Steinfurt (Freedom of establishment — Tax provisions — Corporation tax — Covert distribution of profits — Tax credit — Coherence of the tax system — Tax evasion)
Date: 2003-02-08
Institutions: Court of Justice
Subjects: EU national, corporation tax, interpretation of the law, right of establishment

C 31/2

EN

Official Journal of the European Union

8.2.2003

A. Dal Ferro) appeal against the judgment of the Court of First
Instance of the European Communities (Fourth Chamber) of
8 June 2000, in Joined Cases T-79/96, T-260/97 and T-117/
98 Camar and Tico v Commission and Council [2000] ECR II-
2193, seeking to have that judgment set aside, the other parties
to the proceedings being: Camar Srl, established in Florence
(Italy), (avocats: W. Viscardini Donà, M. Paolin and S. Donà),
applicant at first instance in Joined Cases T-79/96, T-260/97
and T-117/98, Tico Srl, established in Padua (Italy), (avocats:
W. Viscardini Donà, M. Paolin and S. Donà), applicant at first
instance in Case T-117/98, Council of the European Union
(Agent: by F. Ruggeri Laderchi), defendant at first instance in
Case T-260/97, French Republic (Agents: C. Vasak and G. de
Bergues) intervener at first instance in Joined Cases T-79/96
and T-260/97, and Italian Republic (Agent: U. Leanza, assisted
by F. Quadri), intervener at first instance in Case T-79/96, —
the Court, composed of: G.C. Rodríguez Iglesias, President,
J.-P. Puissochet, M. Wathelet, R. Schintgen (Rapporteur) and
C.W.A. Timmermans, (Presidents of Chambers), C. Gulmann,
D.A.O. Edward, A. La Pergola, P. Jann, V. Skouris, F. Macken,
N. Colneric, S. von Bahr, J.N. Cunha Rodrigues and A. Rosas,
Judges; C. Stix-Hackl, Advocate General; R. Grass,
for the
Registrar, has given a judgment on 10 December 2002, in
which it:

1.

Set aside the judgment of 8 June 2000 in the Court of First
instance in Joined Cases T-79/96, T-260/97 and T-117/98
Camar and Tico v Commission and Council in so far as it
allowed, in Case T-117/98, the application for annulment of
the Decision of the Commission of the European Communities
of 23 April 1998 rejecting the application made by Camar Srl
and Tico Srl on the basis of Article 16(3) of Council Regulation
(EEC) No 404/93 of 13 February 1993 on the common
organisation of the markets in the banana sector;

2. Dismisses the remainder of the appeal;

3. Dismisses the application annulment in Case T-117/98 as

inadmissible;

JUDGMENT OF THE COURT

(Fifth Chamber)

of 12 December 2002

in Case C-324/00 (Reference for a preliminary ruling from
the Finanzgericht Münster): Lankhorst-Hohorst GmbH v
Finanzamt Steinfurt (1)

(Freedom of establishment — Tax provisions — Corporation
tax — Covert distribution of profits — Tax credit —
Coherence of the tax system — Tax evasion)

(2003/C 31/03)

(Language of the case: German)

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

In Case C-324/00: Reference to the Court under Article 234
EC by the Finanzgericht Münster (Germany) for a preliminary
ruling in the proceedings pending before that court between
Lankhorst-Hohorst GmbH and Finanzamt Steinfurt, on the
interpretation of Article 43 EC, the Court (Fifth Chamber),
composed of: M. Wathelet (Rapporteur), President of the
Chamber, C.W.A. Timmermans, D.A.O. Edward, P. Jann and
A. Rosas, Judges; J. Mischo, Advocate General; L. Hewlett,
Principal Administrator, for the Registrar, has given a judgment
on 12 December 2002, in which it has ruled:

Article 43 EC is to be interpreted as precluding a measure such as
that contained in Paragraph 8a(1), Head 2, of the Körperschaft-
steuergesetz (Law on corporation tax).

(1) OJ C 316 of 4.11.2000.

JUDGMENT OF THE COURT

(Fifth Chamber)

of 12 December 2002

4. Order Camar Srl and Tico Srl to pay the costs in Case T-117/

98;

in Case C-385/00 (Reference for a preliminary ruling from
the Hoge Raad der Nederlanden): F. W. L. de Groot v
Staatssecretaris van Financiën (1)

5. Orders the parties to bear their own costs in the appeal

proceedings.

(Free movement of workers — Tax convention — Nether-
lands rules on the avoidance of double taxation)

( 1) OJ C 302 of 21.10.2000.

(2003/C 31/04)

(Language of the case: Dutch)

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

In Case C-385/00: Reference to the Court under Article 234
EC by the Hoge Raad der Nederlanden (Netherlands) for a