Judgment of the Court (Sixth Chamber) of 9 December 2004 in Case C-219/03: Commission of the European Communities v Kingdom of Spain (Failure by a Member State to fulfil its obligations — Tax on capital gains)
Date: 2005-02-05
Institutions: Court of Justice
Subjects: European Commission, Spain, action for failure to fulfil an obligation, capital transfer tax, free movement of capital, freedom to provide services, share, tax system

5.2.2005

EN

Official Journal of the European Union

C 31/3

JUDGMENT OF THE COURT

(Second Chamber)

of 12 October 2004

in Case C-87/00 (reference for a preliminary ruling from
the Giudice di pace di Genova): Roberto Nicoli v Eridania
SpA (1)

(Sugar — Price system — Regionalisation — Deficit areas
— Classification of Italy — Marketing year 1998/99 —
Regulations (EEC) No 1785/81 and (EC) No 1361/98 —
Validity of Regulation No 1361/98)

(2005/C 31/06)

(Language of the case: Italian)

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

In Case C-87/00: reference for a preliminary ruling under
Article 234 EC from the Giudice di pace di Genova (Italy),
made by decision of 28 February 2000, received at the Court
on 7 March 2000, in the proceedings between Roberto Nicoli
and Eridania SpA – the Court (Second Chamber), composed of:
C.W.A. Timmermans, President of the Chamber, C. Gulmann,
R. Schintgen, F. Macken and N. Colneric (Rapporteur), Judges;
M. Poiares Maduro, Advocate General; L. Hewlett, Principal
Administrator, for the Registrar, has given a judgment on 12
October 2004, in which it has ruled:

Consideration of the questions raised has disclosed nothing to affect
the validity of Council Regulation (EC) No 1361/98 of 26 June
1998 fixing, for the 1998/99 marketing year, the derived interven-
tion prices for white sugar, the intervention price for raw sugar, the
minimum prices for A and B beet, and the amount of compensation
for storage costs.

(1) OJ C 149 of 27.5.2000.

JUDGMENT OF THE COURT

(Sixth Chamber)

of 9 December 2004

in Case C-219/03: Commission of the European Commu-
nities v Kingdom of Spain (1)

(Failure by a Member State to fulfil its obligations — Tax on
capital gains)

(2005/C 31/07)

(Language of the case: Spanish)

In Case C-219/03 the Commission of the European Commu-
nities (Agents: M. Diaz-Llanos La Roche and L. Escobar Guer-

rero) v Kingdom of Spain (Agents: L. Fraguas Gadea) –action
under Article 226 EC for failure to fulfil obligations, brought
on 19 May 2003 – the Court (Sixth Chamber), composed of:
J.-P. Puissochet,
A. Borg Barthet, President of the Chamber,
(Rapporteur) and S. von Bahr,
J. Kokott, Advocate
General; R. Grass, Registrar, gave a judgment on 9 December
2004, in which it:

Judges;

shares purchased prior

1. Declares that, with regard to the tax on capital gains made since
1 January 1997 on transfers of
to
31 December 1994, by maintaining in force a tax regime which
is less favourable to shares quoted on markets other than Spanish
regulated markets than to shares quoted on the latter markets, the
Kingdom of Spain has failed to fulfil its obligations under Articles
49 EC and 56 EC and the corresponding Articles 36 and 40 of
the Agreement on the European Economic Area.

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

(1) OJ C 184 of 2.8.2003.

JUDGMENT OF THE COURT

(Sixth Chamber)

of 9 December 2004

in Case C-56/04: Commission of the European Commu-
nities v Republic of Finland (1)

(Failure of a Member State to fulfil obligations — Directive
2001/29/EC — Harmonisation of certain aspects of copyright
and related rights in the information society — Failure to
transpose within the period prescribed)

(2005/C 31/08)

(Language of the case: Finnish)

In Case C-56/04: Commission of the European Communities
(Agents: K. Banks and H. Huttunen) v Republic of Finland
(Agent: A. Guimaraes-Purokoski) – ACTION under Article 226
EC for failure to fulfil obligations, brought on 10 February
2004 – the Court (Sixth Chamber), composed of: A. Borg
J.-P. Puissochet and J. Male-
Barthet, President of Chamber,
novský (Judge Rapporteur),
Judges; A. Tizzano, Advocate
General; R. Grass, Registrar, gave a judgment on 9 December
2004, in which it: