Case C-152/03: Reference for a preliminary ruling by the Bundesfinanzhof by order of that Court of 13 November 2002 in the case of Hans-Jürgen and Monique Ritter-Coulais against Finanzamt Gersheim
Date: 2003-07-05
Institutions: Court of Justice
Subjects: Germany, financial loss, interpretation of the law, remuneration of work, tax on income

C 158/8

EN

Official Journal of the European Union

5.7.2003

1. Declares that by failing to adopt, within the prescribed period,
the laws, regulations and administrative provisions necessary to
comply with Council Directive 96/29/Euratom of 13 May
1996 laying down basic safety standards for the protection of
the health of workers and the general public against the dangers
arising from ionising radiation, the French Republic has failed
to fulfil its obligations under that directive;

2. Orders the French Republic to pay the costs.

of
ionising radiation in relation to medical exposure, and
repealing Directive 84/466/Euratom, the French Republic has
failed to fulfil its obligations under that directive;

2. Orders the French Republic to pay the costs.

(1) OJ C 84 of 6.4.2002.

( 1) OJ C 84 of 6.4.2002.

JUDGMENT OF THE COURT

(Fourth Chamber)

of 15 May 2003

in Case C-484/01: Commission of the European Communi-
ties v French Republic (1)

(Failure of a Member State to fulfil obligations — Directive
97/43/Euratom — Health protection of individuals against
the dangers of ionising radiation in relation to medical
exposure — Incomplete implementation)

(2003/C 158/12)

(Language of the case: French)

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

In Case C-484/01, Commission of the European Communities
(Agent: R. Tricot) v French Republic (Agents: G. de Bergues
and C. Isidoro): Application for a declaration that by failing to
adopt and,
in any event, by failing to communicate to
the Commission the laws, regulations and administrative
provisions necessary to comply with Council Directive 97/43/
Euratom of 30 June 1997 on health protection of individuals
against the dangers of ionising radiation in relation to medical
exposure, and repealing Directive 84/466/Euratom (OJ 1997
L 180, p. 22), the French Republic has failed to fulfil
its
obligations under that directive, the Court (Fourth Chamber),
composed of: C.W.A. Timmermans (Rapporteur), President of
the Chamber, D.A.O. Edward and A. La Pergola,
Judges;
A. Tizzano, Advocate General; R. Grass, Registrar, has given a
judgment on 15 May 2003, in which it:

1. Declares that by failing to adopt, within the prescribed period,
the laws, regulations and administrative provisions necessary to
comply with Council Directive 97/43/Euratom of 30 June
1997 on health protection of individuals against the dangers

Reference for a preliminary ruling by the Bundesfinanz-
hof by order of that Court of 13 November 2002 in the
case of Hans-Jürgen and Monique Ritter-Coulais against
Finanzamt Gersheim

(Case C-152/03)

(2003/C 158/13)

Justice of the
Reference has been made to the Court of
European Communities by order of
the Bundesfinanzhof
(Federal Tax Court) of 13 November 2002, received at the
Court Registry on 2 April 2003, for a preliminary ruling in
the case of Hans-Jürgen and Monique Ritter-Coulais against
Finanzamt Gersheim on the following questions:

1.

2.

Is it contrary to Article 43 and Article 56 of
the
Treaty establishing the European Community if, when
determining his taxable income, a natural person who
has full
tax liability in Germany and who receives
employment income there is not allowed to deduct in
Germany losses incurred in another Member State from
leasing and letting property?

If that question is answered in the negative: is it contrary
to Article 43 and Article 56 of the Treaty establishing the
European Community if such losses cannot be taken into
account for the purposes of the negative tax progression
clause (negativer Progressionsvorbehalt)?

Action brought on 10 April 2003 by the Commission of
the European Communities against the Hellenic Republic

(Case C-167/03)

(2003/C 158/14)

An action against the Hellenic Republic was brought before
the Court of Justice of the European Communities on 10 April
2003 by the Commission of the European Communities,
represented by M. Van Beek and M. Konstandinidi, of its Legal
Service.