Case C-167/03: Action brought on 10 April 2003 by the Commission of the European Communities against the Hellenic Republic
Date: 2003-07-05
Institutions: Court of Justice
Subjects: European Commission, Greece, action for failure to fulfil an obligation, bird, hunting regulations, protected species, protection of animal life

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.

5.7.2003

EN

Official Journal of the European Union

C 158/9

The Commission claims that the Court should:

— declare that, by failing to bring into force a system of full
protection for certain species in Annex II to Council
Directive 79/409/EEC of 2 April 1979 on the conser-
vation of wild birds (1), as amended by Council Directive
94/24/EC of 8 June 1994 (2), the Hellenic Republic has
failed to fulfil
its obligations under Article 7 of the
directive;

— order the Hellenic Republic to pay the costs.

country (restricted tax liability) are subject to a tax at source of
such a nature that a basic allowance or other allowance
for personal circumstances is not granted, whereas persons
resident in the country are entitled to such an allowance at the
time of ordinary assessment to income tax in respect of all
income which they receive in the Member State and abroad
(full tax liability), but where the first mentioned person’s lack
of right to a basic allowance is taken into account, inter alia,
by means of a tax rate which is lower than the rate applicable
for taxable persons resident in the country?

Pleas in law and main arguments

The Commission considers that the Hellenic Republic did not
correctly apply Article 7(4) of the directive, since, because late
dates were fixed for the end of the hunting season, it did not
bring into force a system of full protection for certain species
in Annex II to the directive. A percentage of those birds,
smaller or greater according to species, is not protected from
hunting activities in the period when they move in search of a
mate during which their survival is particularly threatened. In
reality such a system does not ensure the full protection of
birds during the stage when they move to their rearing
grounds, in infringement of Article 7(4) of the directive.

( 1) OJ L 103 of 25.4.1979, p. 1.
( 2) OJ L 164 of 30.6.1994, p. 9.

Reference for a preliminary ruling by the Regeringsrätten
by order of that Court of 10 April 2003 in the case of
Florian W. Wallentin against Riksskatteverket

(Case C-169/03)

(2003/C 158/15)

Reference has been made to the Court of Justice of the
European Communities by order of
the Regeringsrätten
(Supreme Administrative Court) of 10 April 2003, received at
the Court Registry on 14 April 2003, for a preliminary ruling
in the case of Florian W. Walentin against Riksskatteverket on
the following question:

Is Article 39 of the EC Treaty to be interpreted as precluding a
Member State’s legislation which provides that natural persons
who are not regarded as resident in the country for tax
purposes but who receive income from employment in the

Reference for a preliminary ruling by the Verwaltungsge-
richtshof by order of that Court of 31 March 2003 in the
appeal by Dr. Wolfgang Heiser against Finanzlandesdirek-
tion für Tirol

(Case C-172/03)

(2003/C 158/16)

Reference has been made to the Court of
Justice of the
European Communities by order of the Verwaltungsgerichts-
(Supreme Administrative Court) of 31 March 2003,
hof
received at the Court Registry on 14 April 2003,
for a
preliminary ruling in the appeal by Dr. Wolfgang Heiser
against Finanzlandesdirektion für Tirol
(Regional Finance
Directorate for the Tyrol) (Appeal Senate I) on the following
question:

Is State aid within the meaning of Article 87 EC (formerly
Article 92 of the EC Treaty) implied by the existence of a rule
such as that contained in Article XIV (3) of Federal Law BGBl
21/1995, as amended by BGBl 756/1996, whereby in the case
of medical practitioners the conversion from turnover liable
to turnover tax to turnover exempt from turnover tax does
not, in the case of goods that continue to be used in the
business, result in input tax already deducted being reduced
under Article 20 of the Sixth Council Directive 77/388/EEC (1)?

(1) OJ L 145 of 13.6.1977, p. 1.