Judgment of the Court (First Chamber) of 15 July 2004 in Case C-424/02: Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland (Failure of a Member State to fulfil obligations — Directive 75/439/EEC — Disposal of waste oils — Priority to be given to the processing of waste oils by regeneration)
Date: 2004-09-11
Institutions: Court of Justice
Subjects: European Commission, Northern Ireland, United Kingdom, action for failure to fulfil an obligation, deposit on a polluting product, environmental protection, environmental standard, used oil, waste recycling

C 228/8

EN

Official Journal of the European Union

11.9.2004

— by imposing the tax on stock exchange transactions on
applications made in Belgium for new securities issued
when a company or investment fund is being set up or
following the completion of an increase in capital or as part
of a loan issue, and

— by imposing the tax on the delivery of bearer securities on
the physical delivery of bearer securities relating to Belgian
or foreign Government stocks, in the case of new securities
issued when a company or investment fund is being set up
or following the completion of an increase in capital or as
part of a loan issue,

the Kingdom of Belgium has failed to fulfil
its obligations
under Article 11 of Council Directive 69/335/EEC of 17 July
1969 concerning indirect taxes on the raising of capital (OJ,
English Special Edition 1969 (II), p. 412), as amended by
Council Directive 85/303/EEC of 10 June 1985 (OJ 1985 L
156, p. 23) — the Court (Second Chamber), composed of:
C.W.A. Timmermans, President of the Chamber, C. Gulmann,
R. Schintgen (Rapporteur), F. Macken and N. Colneric, Judges;
Advocate General: A. Tizzano; for the Registrar: M.-F. Contet,
Principal Administrator, gave a judgment on 15 July 2004, in
which it:

1. Declares that,

by imposing the tax on stock exchange transactions on applica-
tions made in Belgium for new securities issued when a company
or investment fund is being set up or following the completion of
an increase in capital or as part of a loan issue, and

by imposing the tax on the delivery of bearer securities on the
physical delivery of bearer securities relating to Belgian or foreign
in the case of new securities issued when a
Government stocks,
company or investment
fund is being set up or following the
completion of an increase in capital or as part of a loan issue,

the Kingdom of Belgium has failed to fulfil its obligations under
Article 11 of Council Directive 69/335/EEC of 17 July 1969
concerning indirect taxes on the raising of capital, as amended by
Council Directive 85/303/EEC of 10 June 1985;

JUDGMENT OF THE COURT

(First Chamber)

of 15 July 2004

in Case C-424/02: Commission of the European Commu-
nities v United Kingdom of Great Britain and Northern
Ireland (1)

(Failure of a Member State to fulfil obligations — Directive
75/439/EEC — Disposal of waste oils — Priority to be given
to the processing of waste oils by regeneration)

(2004/C 228/15)

(Language of the case: English)

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

In Case C-424/02: Commission of the European Communities
(Agents: X. Lewis and M. Konstantinidis) v United Kingdom of
Great Britain and Northern Ireland (Agent: M. Bethell, assisted
by M. Demetriou) — application for a declaration that, by
failing to adopt the laws, regulations or administrative provi-
sions necessary to comply with Article 3(1) of Council Direc-
tive 75/439/EEC of 16 June 1975 on the disposal of waste oils
(OJ 1975 L 194, p. 23), as amended by Directive 87/101/EEC
of 22 December 1986 (OJ 1987 L 42, p. 43), requiring
Member States to take the measures necessary to give priority
to the processing of waste oils by regeneration or, in any event,
by failing to notify such provisions to the Commission, the
United Kingdom of Great Britain and Northern Ireland has
failed to fulfil its obligations under that directive — the Court
the
(First Chamber), composed of: P.
Chamber), A. Rosas, S. von Bahr, R. Silva de Lapuerta (Rappor-
teur) and K. Lenaerts, Judges; C. Stix-Hackl, Advocate General;
L. Hewlett, Registrar, gave a judgment on 15 July 2004,
in
which it:

Jann (President of

1. Declares that, by failing to take the measures necessary under
Article 3(1) of Council Directive 75/439/EEC of 16 June 1975
on the disposal of waste oils, as amended by Council Directive
to give priority to the
87/101/EEC of 22 December 1986,
processing of waste oils by regeneration, the United Kingdom of
Great Britain and Northern Ireland has failed to fulfil its obliga-
tions under that directive;

2. Orders the Kingdom of Belgium to pay the costs.

Ireland to pay the costs.

2. Orders

the United Kingdom of Great Britain and Northern

(1) OJ C 19 of 25.1.2003.

(1) OJ C 19 of 25.1.2003.