Case C-242/03: Reference for a preliminary ruling by the Cour administrative by order of that Court of 3 June 2003 in the case of Minister for Finance against Jean-Claude Weidert and Elisabeth Paulus
Date: 2003-08-02
Institutions: Court of Justice
Subjects: company with share capital, free movement of capital, interpretation of the law, share, tax relief

C 184/24

EN

Official Journal of the European Union

2.8.2003

Pursuant to Article 6(3) of the Protocol, the discharge into the
lake of the substances referred to in Article 6(1) is subject to
two, cumulative conditions:
first, there must be a discharge
authorisation issued by the competent national authorities and,
secondly, that authorisation must take due account of all the
relevant provisions of Annex III to the Protocol. The French
Republic has failed to comply with either of those two condi-
tions.

(1) OJ L 67 of 12.03.1983, p. 3.
(2) Convention for the Protection of

the Mediterranean Sea against

Pollution (Barcelona Convention), OJ L 240 of 19.9.1977, p. 3.
(3) Council Decision of 25 July 1977 concluding the Convention for
the protection of the Mediterranean Sea against pollution and the
Protocol for the prevention of the pollution of the Mediterranean
Sea by dumping from ships and aircraft (OJ L 240 of 19.09.1977,
p. 1).

(4) Council Decision of 28 February 1983 concluding the Protocol for
the Mediterranean Sea against pollution from

the protection of
land-based sources (OJ L 67 of 12.03.1983, p. 1).

Reference for a preliminary ruling by the Cour adminis-
trative by order of that Court of 3 June 2003 in the case
of Minister for Finance against Jean-Claude Weidert and
Elisabeth Paulus

(Case C-242/03)

(2003/C 184/42)

the
Reference has been made to the Court of
European Communities by order of
the Cour administrative
(Higher Administrative Court) of 3 June 2003, received at the
Court Registry on 6 June 2003, for a preliminary ruling in the
case of Minister for Finance against Jean-Claude Weidert and
Elisabeth Paulus on the following question:

Justice of

Is Article 129c of the Law of 4 December 1967 on income
in the version applicable to the 2000 tax
tax, as amended,
year, which, subject to certain conditions and limits, grants tax
relief to taxpayers who are natural persons and acquire shares
representing cash contributions in fully-taxable resident capital
companies, compatible with the principle of the free move-
ment of capital within the European Community as laid down
the
by Article 56(1) of
the EC Treaty,
restrictions on that principle
alia by
Article 58(1)(a) of the EC Treaty?

taking account of

laid down inter

Action brought on 6 June 2003 by the Commission of the
European Communities against the Hellenic Republic

(Case C-246/03)

(2003/C 184/43)

An action against the Hellenic Republic was brought before the
Court of Justice of the European Communities on 6 June 2003
by the Commission of the European Communities, represented
by Minas Konstantinidis, of its Legal Service.

The Commission claims that the Court should:

— declare that, by failing to adopt and,
in any event, to
notify to the Commission the laws,
regulations and
administrative provisions necessary to comply with Direc-
tive 2000/53/EC (1) of the European Parliament and of the
Council of 18 September 2000 on end-of-life vehicles, the
Hellenic Republic has failed to fulfil its obligations under
that directive;

— order the Hellenic Republic to pay the costs.

Pleas in law and main arguments

In accordance with the third paragraph of Article 249 EC,
directives are binding, as to the result to be achieved, upon
each Member State to which they are addressed.

Under the first paragraph of Article 10 EC, Member States are
to take all appropriate measures, whether general or particular,
to ensure fulfilment of the obligations arising out of the Treaty
or
the
resulting from action taken by the institutions of
Community.

It is not disputed by the Hellenic Republic that it must adopt
measures to comply with the abovementioned directive.

The Commission records that until now the Hellenic Republic
has not adopted the appropriate measures for the full
incor-
poration of the directive at issue into Greek law.

(1) OJ L 269, 21.10.2000, p. 34.

Action brought on 6 June 2003 by the Commission of the
European Communities against the Hellenic Republic

(Case C-247/03)

(2003/C 184/44)

An action against the Hellenic Republic was brought before the
Court of Justice of the European Communities on 6 June 2003
by the Commission of the European Communities, represented
by Michel van Beek, Legal Adviser, and Minas Konstantinidis,
of its Legal Service.