Case C-39/04: Reference for a preliminary ruling by the Tribunal Administratif de Dĳon (First Chamber) by order of that Court of 30 December 2003 in the case of SA Laboratoires Fournier against Direction des Vérifications nationales et internationales
Date: 2004-03-20
Institutions: Court of Justice
Subjects: France, corporation tax, interpretation of the law, research body, tax relief

C 71/16

EN

Official Journal of the European Union

20.3.2004

Action brought on 30 January 2004 by the Commission
of the European Communities against the Kingdom of the
Netherlands

Reference for a preliminary ruling by the Tribunal Admi-
nistratif de Dijon (First Chamber) by order of that Court
of 30 December 2003 in the case of SA Laboratoires
Fournier against Direction des Vérifications nationales et
internationales

(Case C-38/04)

(2004/C 71/26)

(Case C-39/04)

(2004/C 71/27)

An action against the Kingdom of the Netherlands was brought
before the Court of Justice of the European Communities
on 30 January 2004 by the Commission of the European
Communities, represented by M. van Beek, acting as Agent.

The applicant claims that the Court should:

1.

declare that, by failing to adopt the laws, regulations
and administrative provisions necessary to comply with
Directive 1999/45/EC of the European Parliament and of
the Council of 31 May 1999 concerning the approxi-
mation of the laws, regulations and administrative pro-
visions of the Member States relating to the classification,
packaging and labelling of dangerous preparations (1) and
Commission Directive 2001/60/EC of 7 August 2001
adapting to technical progress Directive 1999/45/EC of
the European Parliament and of the Council concerning
the approximation of the laws, regulations and adminis-
the Member States relating to
trative provisions of
the classification, packaging and labelling of dangerous
preparations (2), or, in any event, by failing to notify the
Commission of those provisions, the Kingdom of the
Netherlands has failed to fulfil its obligations under those
directives;

2.

order the Kingdom of the Netherlands to pay the costs.

Reference has been made to the Court of Justice of the
European Communities by order of the Tribunal Administratif
de Dijon (First Chamber) of 30 December 2003, received at
the Court Registry on 2 February 2004, for a preliminary
ruling in the case of SA Laboratoires Fournier against Direction
des Vérifications nationales et internationales on the following
questions:

— Are the provisions mentioned in Article 244(c)B of the
Code général des impôts and in Article 49(g)H of
Annex III to the said code, in so far as they restrict the
benefit of the tax credit for research to research activities
performed in France, contrary to the provisions of
Article 49 of the Treaty of 25 March 1957 establishing
the European Economic Community?

— If the answer to that question is in the affirmative, is the
condition that the research activities be performed in
France laid down by those tax provisions partaking of the
principle of coherence of corporation tax and thus
allowing restriction of the requirements of Article 49 of
the Treaty?

Action brought on 6 February 2004 by the Commission
of the European Communities against the French Republic

Pleas in law and main arguments

The period prescribed for implementation of Directives 1999/
45/EC and 2001/60/EC expired on 30 July 2002.

(Case C-47/04)

(2004/C 71/28)

(1) OJ 1999 L 200, p. 1.
(2) OJ 2001 L 226, p. 5.

An action against the French Republic was brought before the
Court of Justice of the European Communities on 6 February
2004 by the Commission of the European Communities,
represented by A. Bordes and F. Simonetti, acting as Agents,
with an address for service in Luxembourg.