Case C-157/05: Reference for a preliminary ruling from the Verwaltungsgerichtshof (Austria) by order of that court of 28 January 2005 in Winfried L. Holböck v Finanzamt Salzburg-Land
Date: 2005-06-11
Institutions: Court of Justice
Subjects: free movement of capital, interpretation of the law, tax on investment income

C 143/26

EN

Official Journal of the European Union

11.6.2005

2. Is confirmation of sound and fair marketable quality within
the meaning of the first sentence of Article 13 of Commis-
sion Regulation (EEC) No 3665/87 (2) of 27 November
1987 laying down common detailed rules for the applica-
tion of
refunds on agricultural
products, given in a national application for payment, infor-
mation for the purposes of the second subparagraph of
Article 11(1) of Regulation (EC) No 3665/97 in conjunction
with Article 3 of Regulation (EC) No 3665/97?

the system of export

(1) OJ L 302, p. 1
(2) OJ L 351, p. 1.

Action brought on 5 April 2005 by the Commission of the
European Communities against the Republic of Austria

(Case C-153/05)

(2005/C 143/39)

(Language of the case: German)

An action against the Republic of Austria was brought before
the Court of Justice of the European Communities on 5 April
2005 by the Commission of the European Communities, repre-
sented by Gerald Braun, with an address for service in Luxem-
bourg.

The Commission claims that the Court should:

1. declare that, by failing to adopt the laws, regulations and
administrative provisions necessary to transpose Directive
2002/30/EC of the European Parliament and of the Council
of 26 March 2002 on the establishment of rules and proce-
dures with regard to the introduction of noise-related oper-
ating restrictions at Community airports (1) and,
in any
event, by failing to communicate them to the Commission,
the Republic of Austria has failed to fulfil
its obligations
under the EC Treaty and that directive;

2. order the Republic of Austria to pay the costs.

Pleas in law and main arguments

The period for transposition of the directive into national law
expired on 28 September 2003.

(1) OJ L 85, 28.03.2002, p. 40.

Reference for a preliminary ruling from the Verwaltungs-
gerichtshof (Austria) by order of that court of 28 January
2005 in Winfried L. Holböck v Finanzamt Salzburg-Land

(Case C-157/05)

(2005/C 143/40)

(Language of the case: German)

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of
the Verwaltungsgerichtshof
(Austria) of 28 January 2005, received at the Court Registry on
7 April 2005,
for a preliminary ruling in the proceedings
between Winfried L. Holböck and Finanzamt Salzburg-Land on
the following question:

Do the provisions relating to the free movement of capital
(Article 56 et seq. EC) preclude national legislation in force on
31 December 1993 (and remaining in force after Austria's
accession to the EU on 1 January 1995), according to which
dividends from inland shares are taxed at a rate of half the
average tax rate applicable to the aggregate income, whereas
dividends from a public limited company established in a third
country (in the main proceedings, Switzerland), in which the
taxable person holds two-thirds of the shares, are invariably
taxed at the standard rate of income tax?

Action brought on 6 April 2005 by the Commission of the
European Communities against the Federal Republic of
Germany

(Case C-158/05)

(2005/C 143/41)

(Language of the case: German)

An action against
the Federal Republic of Germany was
brought before the Court of Justice of the European Commu-
nities on 6 April 2005 by the Commission of the European
Communities, represented by G. Braun and M. Huttunen,
acting as Agents, with an address for service in Luxembourg.