Order of the Court (Second Chamber) of 8 June 2004 in Case C-268/03 (reference for a preliminary ruling from the Rechtbank van eerste aanleg, Antwerp): Jean-Claude De Baeck v Belgische Staat (Article 104(3) of the Rules of Procedure — Fiscal legislation — Taxation on income of natural persons — Assignment of a major holding in the capital of a resident company — Detailed rules governing charge to tax on resultant gain)
Date: 2004-09-11
Institutions: Court of Justice
Subjects: Belgium, capital gains tax, interpretation of the law, organisation, tax system

C 228/18

EN

Official Journal of the European Union

11.9.2004

1. The appeal is dismissed.

2. Glaverbel SA shall pay the costs.

(1) OJ C 31 of 8.2.2003.

ORDER OF THE COURT

(Second Chamber)

of 8 June 2004

in Case C-268/03 (reference for a preliminary ruling from
the Rechtbank van eerste aanleg, Antwerp): Jean-Claude
De Baeck v Belgische Staat (1)

(Article 104(3) of the Rules of Procedure — Fiscal legislation
— Taxation on income of natural persons — Assignment of
a major holding in the capital of a resident company —
Detailed rules governing charge to tax on resultant gain)

(2004/C 228/34)

(Language of the case: Dutch)

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

In Case C-268/03: reference to the Court under Article 234 EC
by the Rechtbank van eerste aanleg, Antwerp (Belgium) for a
preliminary ruling in the proceedings pending before that court
between Jean-Claude De Baeck and Belgische Staat — on the
interpretation of Articles 43 EC, 46 EC, 48 EC, 56 EC and 58
(Second Chamber), composed of: C.W.A.
CE — the Court
the Chamber, C.
Timmermans
Gulmann,
J.N. Cunha Rodrigues and N.
Colneric, Judges; F.G. Jacobs, Advocate General; R. Grass, Regis-
trar, has made an order on 8 June 2004, the operative part of
which is as follows:

(Rapporteur), President of

J.-P. Puissochet,

1. Articles 43 EC and 48 EC preclude national legislation, such as
Articles 67(8) and 67 ter of the Belgian income tax code, in the
version in force at the material time for the purposes of the main
proceedings, pursuant to which gains secured on the assignment
for valuable consideration, otherwise than in the exercise of a busi-
ness activity, of shares or stock in companies, associations, estab-
lishments or bodies, attract a charge to tax where the transfer is
made to companies, associations, establishments or bodies estab-
in the same circum-
lished in another Member State, whereas,
stances, those gains are not chargeable to tax where that transfer
is made to Belgian companies, associations, establishments or
bodies, provided that the shareholding transferred gives its holder

definite influence over the company's decisions and allows him to
determine its activities.

2. Article 56 EC precludes national

that
mentioned above, where the shareholding transferred does not give
its holder definite influence over the company's decisions or allow
him to determine its activities.

legislation,

such as

(1) OJ C 289 of 29.11.2003.

ORDER OF THE COURT

(First Chamber)

of 27 May 2004

in Case C-517/03: IAMA Consulting Srl v Commission of
the European Communities (1)

(Arbitration clause — Action before the Court of First
Instance — Counterclaim — Jurisdiction of the Court of
Justice)

(2004/C 228/35)

(Language of the case: Italian)

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

In Case C-517/03: IAMA Consulting Srl, established in Milan
(Italy) (lawyer: V. Salvatore) v Commission of the European
Communities (Agent: E. de March, assisted by A. Dal Ferro) —
Counterclaim submitted by the Commission of the European
Communities to the Court of First Instance of the European
Communities seeking repayment of financial assistance paid in
the context of the REGIS 22337 and Refiag 23200 projects,
the Court (First Chamber), composed of P. Jann, President of
the Chamber, J. N. Cunha Rodrigues, K. Schiemann (Rappor-
teur), M. Ilešic et E. Levits, Judges; M. Poiares Maduro, Advocate
General; R. Grass, Registrar, made an Order on 27 May 2004,
the operative part of which is as follows:

(1) The case is referred back to the Court of First Instance of the

European Communities.

(2) The costs are reserved.

(1) OJ C 47 of 21.2.2004.