Case C-151/05: Reference for a preliminary ruling from the Bundesfinanzhof by order of that court of 13 January 2005 in F. Weissheimer Malzfabrik v Hauptzollamt Hamburg-Jonas
Date: 2005-06-11
Institutions: Court of Justice
Subjects: agricultural product, customs regulations, export refund, interpretation of the law

11.6.2005

EN

Official Journal of the European Union

C 143/25

Reference for a preliminary ruling from the Bundesfi-
nanzhof by order of that court of 10 February 2005 in the
case of Albert Collée, as full legal successor to Collée KG v
Finanzamt Limburg a.d. Lahn

(Case C-146/05)

(2005/C 143/36)

(Language of the case: German)

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the Bundesfinanzhof (Federal
Finance Court) (Germany) of 10 February 2005, received at the
Court Registry on 1 April 2005, for a preliminary ruling in the
proceedings between Albert Collée, as full
legal successor to
Collée KG, and Finanzamt Limburg a.d. Lahn on the following
questions:

1. Is a tax authority entitled to refuse to allow an intra-Com-
munity supply, which undoubtedly occurred, to be exempt
from tax solely on the ground that the taxable person did
not produce the prescribed accounting evidence in good
time?

The Commission claims that the Court should:

1. declare that by not taking all necessary legal and administra-
tive measures to comply with Directive 2000/60/EC (1) of
the European Parliament and of the Council of 23 October
2000 establishing a framework for Community action in
the field of water policy, or by not notifying the Commis-
sion of such measures, the Kingdom of the Netherlands has
failed to fulfil its obligations under that directive;

2. order the Kingdom of the Netherlands to pay the costs.

Pleas in law and main arguments

The period for implementing the directive in national
expired on 22 December 2003.

law

(1) OJ 2000 L 327, p. 1

2. Does the answer to the question depend on whether the
taxable person initially knowingly concealed the fact that an
intra-Community supply had occurred?

Reference for a preliminary ruling from the Bundesfi-
nanzhof by order of that court of 13 January 2005 in F.
Weissheimer Malzfabrik v Hauptzollamt Hamburg-Jonas

Action brought on 1 April 2005 by the Commission of the
European Communities against the Kingdom of the Neth-
erlands

(Case C-147/05)

(2005/C 143/37)

(Language of the case: Dutch)

(Case C-151/05)

(2005/C 143/38)

(Language of the case: German)

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the Bundesfinanzhof (Federal
Finance Court) (Germany) of 13 January 2005, received at the
Court Registry on 4 April 2005, for a preliminary ruling in the
proceedings between F. Weissheimer Malzfabrik and Hauptzol-
lamt Hamburg-Jonas on the following questions:

An action against the Kingdom of the Netherlands was brought
before the Court of Justice of the European Communities on 1
April 2005 by the Commission of the European Communities,
represented by M. van Beek and S.P. Quintillan, of its Legal
Service.

1. Does Article 70 of Council Regulation (EEC) No 2913/92 (1)
of 12 October 1992 establishing the Community Customs
Code apply where it is necessary to establish whether a
product in respect of which recovery of export duty is
sought is of marketable quality?

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.