Case C-386/04: Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 14 July 2004 in the case of Centro di Musicologia Walter Stauffer against Finanzamt München für Körperschaften
Date: 2004-10-23
Institutions: Court of Justice
Subjects: basis of tax assessment, corporation tax, foundation, interpretation of the law, services of general interest, tax exemption

23.10.2004

EN

Official Journal of the European Union

C 262/25

Action brought on 7 September 2004 by the Commission
of the European Communities against the United Kingdom

(Case C-385/04)

(2004/C 262/46)

An action against the United Kingdom was brought before the
Court of Justice of the European Communities on 7 September
2004 by the Commission of the European Communities, repre-
sented by Mr Wouter Wils, acting as agent, with an address for
service in Luxembourg.

The Applicant claims that the Court should:

1) declare that, by failing to adopt the laws, regulations and
administrative provisions necessary to comply with Direc-
tive 2001/16/EC of the European Parliament and of the
Council of 19 March 2001 on the interoperability of the
trans-European conventional rail system (1), or in any event
by failing to communicate them to the Commission, the
United Kingdom of Great Britain and Northern Ireland has
failed to fulfil its obligations under the Directive;

2) order the United Kingdom of Great Britain and Northern

Ireland to pay the costs.

Pleas in law and main arguments:

The period within which the directive had to be transposed
expired on 20 April 2003.

(1) OJ L 110, 20.04.2001, p. 1.

Reference for a preliminary ruling by the Bundesfinanzhof
by order of that court of 14 July 2004 in the case of
Centro di Musicologia Walter Stauffer against Finanzamt
München für Körperschaften

(Case C-386/04)

(2004/C 262/47)

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the Bundesfinanzhof of 14 July

2004, received at the Court Registry on 8 September 2004, for
a preliminary ruling in the case of Centro di Musicologia
Walter Stauffer against Finanzamt München für Körperschaften
on the following question:

Is it contrary to Article 52 EC,
in conjunction with Article
58 EC, Article 59 EC, in conjunction with Articles 66 EC and
58 EC, and Article 73b EC for a charitable foundation estab-
lished under private law in another Member State, with limited
liability to tax on its rental income in Germany, unlike a chari-
table foundation established in Germany, with unlimited liabi-
lity to tax and receiving similar income, not to be entitled to
exemption from corporation tax?

Reference for a preliminary ruling by the Amtsgericht
Dresden by order of 7 September 2004 in the insolvency
proceedings against Volker Donath

(Case C-387/04)

(2004/C 262/48)

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of
the Amtsgericht Dresden
(Germany) of 7 September 2004, received at the Court Registry
on 10 September 2004, for a preliminary ruling in the insol-
vency proceedings against Volker Donath on the following
question:

Does the court of a Member State before which an application
for the initiation of insolvency proceedings relating to a debt-
or's assets has been brought continue to have jurisdiction to
decide whether to open insolvency proceedings even where,
after
the
lodging the application but before initiation of
proceedings, the debtor transfers the centre of his main inter-
ests to the territory of another Member State, or is jurisdiction
transferred to the court of that other Member State?