Judgment of the Court (First Chamber) of 15 July 2004 in Case C-242/03 (reference for a preliminary ruling by the Cour administrative): Ministre des Finances v Jean-Claude Weidert and Élisabeth Paulus (Free movement of capital — Income tax — Special relief for expenditure incurred on the acquisition of shares — Benefit of the advantage restricted to the acquisition of shares in companies established in the Member State concerned)
Date: 2004-09-11
Institutions: Court of Justice
Subjects: company with share capital, free movement of capital, interpretation of the law, share, tax relief

C 228/14

EN

Official Journal of the European Union

11.9.2004

2. Those same provisions must be interpreted as prohibiting, without
an authorisation issued by the national competent authorities, the
discharge into a saltwater marsh communicating with the Mediter-
toxic, have an
ranean Sea of substances which, although not
adverse effect on the oxygen content of the marine environment.

(1) OJ C 158 of 5.7.2003.

JUDGMENT OF THE COURT

(Sixth Chamber)

of 13 July 2004

JUDGMENT OF THE COURT

(First Chamber)

of 15 July 2004

in Case C-242/03 (reference for a preliminary ruling by the
Cour administrative): Ministre des Finances v Jean-Claude
Weidert and Élisabeth Paulus (1)

(Free movement of capital — Income tax — Special relief for
expenditure incurred on the acquisition of shares — Benefit
of the advantage restricted to the acquisition of shares in
companies established in the Member State concerned)

(2004/C 228/26)

(Language of the case: French)

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

In Case C-242/03: reference to the Court under Article 234 EC
by the Cour administrative (Luxembourg)
for a preliminary
ruling in the proceedings pending before that court between
Ministre des Finances and Jean-Claude Weidert and Élisabeth
Paulus — the Court (First Chamber), composed of: P.
Jann
(Rapporteur), President of the Chamber, A. Rosas and R. Silva
de Lapuerta,
J. Kokott, Advocate General; R. Grass,
Registrar, gave a judgment on 15 July 2004, the operative part
of which is as follows:

Judges;

Article 56(1) EC and Article 58(1)(a) EC preclude a legal provi-
sion of a Member State which denies the availability of income
tax relief to natural persons for the acquisition of shares repre-
senting cash contributions in capital companies established in
other Member States.

in Case C-277/03: Commission of the European Commu-
nities v United Kingdom of Great Britain and Northern
Ireland (1)

(Failure of a Member State to fulfil its obligations — Envir-
onment — Directive 2000/53/EC — Non-transposition
within the prescribed period)

(2004/C 228/27)

(Language of the case: English)

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

In Case C-277/03: Commission of the European Communities
(Agents: X. Lewis and M. Konstantinidis,) v United Kingdom of
Great Britain and Northern Ireland (Agent: C. Jackson — appli-
cation for a declaration that, by not adopting the laws, regula-
tions and administrative provisions necessary to comply with
Directive 2000/53/EC of the European Parliament and of the
Council of 18 September 2000 on end-of life vehicles (OJ
2000 L 269, p. 34) or, in any event, by not communicating
those provisions to the Commission, the United Kingdom of
Great Britain and Northern Ireland has failed to fulfil its obliga-
tions under that directive, particularly Article 10(1) thereof,
and the EC Treaty — the Court (Sixth Chamber), composed of:
J.-P. Puissochet, President of the Chamber, F. Macken (Rappor-
teur), and S. von Bahr, Judges; M. Poiares Maduro, Advocate
General; R. Grass, Registrar, has given a judgment on 13 July
2004, in which it:

regulations and administrative provisions necessary

1. Declares that, by not adopting within the prescribed period the
laws,
to
comply with Directive 2000/53/EC of the European Parliament
and of the Council of 18 September 2000 on end-of life vehicles,
the United Kingdom of Great Britain and Northern Ireland has
failed to fulfil its obligations under that directive.

2. Orders

the United Kingdom of Great Britain and Northern

Ireland to pay the costs.

(1) OJ C 184 of 2.8.2003.

(1) OJ C 200 of 23.8.2003.