Case C-253/03: Reference for a preliminary ruling by the Bundesfinanzhof by order of that Court of 1 April 2003 in the proceedings between CLT-UFA S.A. and Finanzamt Köln-West
Date: 2003-08-23
Institutions: Court of Justice
Subjects: company with share capital, corporation tax, interpretation of the law, profit, right of establishment

C 200/12

EN

Official Journal of the European Union

23.8.2003

Reference for a preliminary ruling by the Tribunale Ammi-
nistrativo Regionale per la Lombardia by order of that
Court of 13 November 2002 in the action brought by
Doctor Giorgio Emanuele Mauri against Ministry of Justice

Council Regulation (EEC) No 1768/92 of 18 June 1992
concerning the creation of a supplementary protection certifi-
cate for medicinal products (1)?

(1) OJ L 182 of 2.7.1992, p. 1.

(Case C-250/03)

(2003/C 200/18)

Justice of

Reference has been made to the Court of
the
European Communities by order of the Tribunale Amministra-
la Lombardia (Regional Administrative
tivo Regionale per
Court for Lombardy) of 13 November 2002, received at the
Court Registry on 11 June 2003, for a preliminary ruling in
the action brought by Doctor Giorgio Emanuele Mauri against
Ministry of Justice on the following question:

Reference for a preliminary ruling by the Bundesfinanzhof
by order of that Court of 1 April 2003 in the proceedings
between CLT-UFA S.A. and Finanzamt Köln-West

interpreted

Justice,
and

non-discrimination,

Must the provisions of the Treaty enshrining, as interpreted by
the Community principles concerning
the Court of
as
be
competition
precluding on the ground of illegality national
in
particular Article 22 of
legislative decree no 1578 of
27 November 1933, which makes access to legal practice
before the courts subject to success in a prior State examina-
tion inasmuch as, for the purposes of assessment of aptitude
and professional ability, it confers far-reaching powers on the
local management entities of the professional body to which
the practitioners already operating in the specific geographical
territory belong.

legislation,

Reference for a preliminary ruling by the Cour Adminis-
trative by order of that Court of 3 June 2003 in the
appeal brought by the Minister for the Economy against
Millennium Pharmaceuticals Inc., formerly Cor Therapeu-
tics Inc.

(Case C-252/03)

(2003/C 200/19)

Justice of

Reference has been made to the Court of
the
European Communities by order of the Cour Administrative
(Administrative Court) of 3 June 2003, received at the Court
for a preliminary ruling in the
Registry on 13 June 2003,
for
appeal brought by the Minister
the Economy against
formerly Cor Therapeutics
Millennium Pharmaceuticals Inc.,
Inc. on the following question:

2.

Does a marketing authorisation issued by the Swiss authorities
constitute the first authorisation to place a product on the
market in the Community within the meaning of Article 13 of

(Case C-253/03)

(2003/C 200/20)

Justice of
the
Reference has been made to the Court of
the Bundesfinanzhof
European Communities by order of
(Federal Finance Court) of 1 April 2003, received at the Court
Registry on 13 June 2003,
for a preliminary ruling in the
proceedings between CLT-UFA S.A. and Finanzamt (District Tax
Office) Köln-West on the following questions:

1.

Is Article 52 in conjunction with Article 58 of the EC
Treaty to be interpreted as meaning that charging the
profits made in 1994 by a capital company from another
Member State through a branch in Germany to German
corporation tax at the rate of 42 % (the ‘place of business
tax rate’) constitutes an infringement of
to
freedom of establishment, given that

the right

— the profits would have been charged to German
corporation tax at the rate of only 33,5 % if they
had been made by a company subject to unlimited
corporation tax in Germany which was a subsidiary
of a capital company from another Member State
and had distributed all the profits to its parent by
the end of 30 June 1996,

— the profits would initially have been charged to
German corporation tax at the rate of 45 % if the
subsidiary had retained them until
end of
30 June 1996, but the liability to corporation tax
would have been reduced retrospectively to 30 % if
the profits had been distributed in full after 30 June
1996?

the

If the place of business tax rate infringes Article 52 in
conjunction with Article 58 of
it
necessary to reduce it to 30 % for the year in dispute in
order to cure the infringement?

the EC Treaty,

is