Case C-102/05: Reference for a preliminary ruling from the Regeringsrätten by order of that court of 15 October 2004 in Skatteverket v A and B
Date: 2005-04-30
Institutions: Court of Justice
Subjects: Sweden, free movement of capital, interpretation of the law, tax on investment income

30.4.2005

EN

Official Journal of the European Union

C 106/19

Reference for a preliminary ruling from the Gerechtshof
te Amsterdam by judgment of that court of 18 February
2005 in the proceedings between ASM Lithography B.V.
and Inspecteur van de Belastingdienst/Douane Zuid/
kantoor Roermond

(Case C-100/05)

(2005/C 106/35)

(Language of the case: Dutch)

Reference has been made to the Court of Justice of the Euro-
pean Communities by judgment of
te
Amsterdam (Amsterdam Regional Court of Appeal)
(Nether-
lands) of 18 February 2005, received at the Court Registry on
28 February 2005, for a preliminary ruling in the proceedings
between ASM Lithography B.V. and Inspecteur van de Belas-
tingdienst/Douane Zuid/kantoor Roermond (Tax Inspectorate/
Customs South, Roermond office) on the following question:

the Gerechtshof

1. With regard to compensating products such as those here in
issue [point 2.1. of the reference for a preliminary ruling],
which are considered to have been released for free circula-
tion, must the customs debt be determined on the basis of
the rules of assessment referred to in Article 122(c) of the
Community Customs Code (CCC) (1) even where the person
concerned has made no prior and express request in that
regard?

2. If the answer to Question 1 is in the negative, is it necessary
to grant a subsequent application — after notification of the
amount by way of duty arising from the customs debt
which is determined on the basis of the rules of assessment
referred to in Article 121(1) of the CCC — for (re)calcu-
lation of the amount of customs debt on the basis of the
rules of assessment referred to in Article 122(c) of the CCC
which is made in connection with an application for repay-
ment pursuant to Article 236 of the CCC?

(1) Council Regulation (EEC) No 2913/92 of 12 October 1992 estab-
lishing the Community Customs Code (OJ L 302 of 19 October
1992, p. 1).

1. In a situation like the present case,

is it contrary to the
provisions on free movement of capital between Member
States and third countries to tax A in respect of the distribu-
tion from X because X is not established in a State within
the EEA or in a State with which Sweden has a taxation
convention that contains a provision on exchange of infor-
mation?

Reference for a preliminary ruling from the Regerings-
rätten by order of that court of 15 October 2004 in Skat-
teverket v A and B

(Case C-102/05)

(2005/C 106/37)

(Language of the case: Swedish)

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the Regeringsrätten (Supreme
Administrative Court) (Sweden) of 15 October 2004, received
at the Court Registry on 28 February 2005, for a preliminary
ruling in the proceedings between Skatteverket (Tax Board) and
A and B on the following questions:

1. Is it contrary to the provisions on free movement of capital
between the Member States and third countries, in a situa-
tion like the present case, for A and B to be taxed less
favourably in respect of dividends from X because X's
subsidiary Y conducts business in Russia rather than in
Sweden?

2. Does it have any relevance whether A and B acquired shares
in X before or after business in Russia was commenced or
modified?

Reference for a preliminary ruling from the Regerings-
rätten by order of that court of 15 October 2004 in the
proceedings Skatteverket v A

Reference for a preliminary ruling from the Regerings-
rätten by order of that court of 24 February 2005 in
Aktiebolaget NN v Skatteverket

(Case C-101/05)

(2005/C 106/36)

(Language of the case: Swedish)

(Case C-111/05)

(2005/C 106/38)

(Language of the case: Swedish)

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the Regeringsrätten (Supreme
Administrative Court) (Sweden) of 15 October 2004, received
at the Court Registry on 28 February 2005, for a preliminary
ruling in the proceedings between Skatteverket (Tax Board) and
A on the following question:

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the Regeringsrätten (Sweden) of
24 February 2005, received at the Court Registry on 4 March
2005, for a preliminary ruling in the proceedings between
Aktiebolaget NN and Skatteverket on the following question: