Judgment of the Court (Third Chamber) of 10 March 2005 in Case C-39/04 (reference for a preliminary ruling from the Tribunal administratif, Dijon): Laboratoires Fournier SA v Direction des vérifications nationales et internationales (Restrictions on the freedom to provide services — Tax legislation — Corporation tax — Tax credit for research)
Date: 2005-05-14
Institutions: Court of Justice
Subjects: France, corporation tax, interpretation of the law, research body, tax relief

14.5.2005

EN

Official Journal of the European Union

C 115/7

JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Fifth Chamber)

of 10 March 2005

in Case C-531/03: Commission of the European Commu-
nities v Federal Republic of Germany (1)

(Third Chamber)

of 10 March 2005

in Case C-39/04 (reference for a preliminary ruling from
the Tribunal administratif, Dijon): Laboratoires Fournier
SA v Direction des vérifications nationales et internatio-
nales (1)

(Restrictions on the freedom to provide services — Tax legis-
lation — Corporation tax — Tax credit for research)

(Failure of a Member State to fulfil obligations — Directive
97/11/EC — Assessment of the effects of certain public and
private projects on the environment — Road construction
projects in certain Länder)

(2005/C 115/14)

(Language of the case: French)

(2005/C 115/13)

(Language of the case: German)

In Case C-531/03 Commission of the European Commu-
J.-C. Schieferer and F. Simonetti) v Federal
nities (Agents:
Republic of Germany (Agents: C.-D. Quassowski and M.
Lumma) — Action under Article 226 EC for failure to fulfil
obligations, brought on 18 December 2003 — the Court (Fifth
Chamber), composed of R. Silva de Lapuerta, President of the
Chamber, J. Makarczyk (Rapporteur) and P. Kūris, Judges; D.
Ruiz-Jarabo Colomer, Advocate General; R. Grass, Registrar,
gave a judgment on 10 March 2005, in which it:

1. Declares that, by failing to transpose, within the prescribed period,
Council Directive 97/11/EC of 3 March 1997 amending Direc-
tive 85/337/EEC on the assessment of the effects of certain public
and private projects on the environment, for the purposes of road
construction projects in the Land of Rheinland-Palatinate and by
permitting, in the Land of North Rhine-Westphalia, on expiry of
that time-limit, development consent for road construction projects
by means of a planning approval procedure without an environ-
mental impact assessment being carried out, the Federal Republic
of Germany has failed to fulfil its obligations under that directive
and under Article 4, in conjunction with point 7(b) and (c) of
Annex I and point 10(e) of Annex II, of Council Directive
85/337/EEC of 27 June 1985 on the assessment of the effects of
certain public and private projects on the environment, as amended
by Directive 97/11.

2. Orders the Federal Republic of Germany to pay the costs.

(1) OJ C 59, 06.03.2004.

In Case C-39/04: reference for a preliminary ruling under
Article 234 EC from the Tribunal administratif, Dijon (France),
made by decision of 30 December 2003, received at the Court
on 2 February 2004, in the proceedings pending before that
court between Laboratoires Fournier SA and Direction des véri-
fications nationales
(Third
Chamber), composed of A. Rosas, President of the Chamber, J.-
P. Puissochet, S. von Bahr (Rapporteur), J. Malenovský and U.
Jacobs, Advocate General, K. Sztranc,
Lõhmus,
Administratror,
for the Registrar, gave a judgment on 10
March 2005, the operative part of which is as follows:

internationales,

Judges; F.G.

the Court

et

Article 49 EC precludes legislation of a Member State which restricts
the benefit of a tax credit for research only to research carried out in
that Member State.

(1) OJ C 71 of 20.03.2004.

JUDGMENT OF THE COURT

(Fifth Chamber)

of 10 March 2005

in Case C-236/04: Commission of the European Commu-
nities v Grand Duchy of Luxembourg (1)

(Failure of a Member State to fulfil obligations — Directives
2002/19/EC, 2002/20/EC, 2002/21/EC and 2002/22/EC —
Electronic communications networks and services — Failure
to transpose within the prescribed period)

(2005/C 115/15)

(Language of the case: French)

In Case C-236/04 Commission of the European Communities
(Agent: M. Shotter) v Grand Duchy of Luxembourg (Agent: S.
Schreiner) — Action under Article 226 EC for failure to fulfil
(Fifth
obligations, brought on 7 June 2004 — the Court