Judgment of the Court (Fifth Chamber) of 30 June 2005 in Case C-165/03 (Reference for a preliminary ruling from Landgericht Stuttgart): Mathias Längst, interested parties SABU Schuh & Marketing GmbH and Others (Directive 69/335/EEC — Indirect taxes on the raising of capital — Notary's charges — Notary employed as a civil servant — Payment to the State of a fixed portion of the charges)
Date: 2005-08-20
Institutions: Court of Justice
Subjects: civil servant, income in addition to normal pay, indirect tax, interpretation of the law, notary, tax system

C 205/2

EN

Official Journal of the European Union

20.8.2005

JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Fifth Chamber)

of 30 June 2005

in Case C-165/03 (Reference for a preliminary ruling from
Landgericht Stuttgart): Mathias Längst, interested parties
SABU Schuh & Marketing GmbH and Others (1)

(Directive 69/335/EEC — Indirect taxes on the raising of
capital — Notary's charges — Notary employed as a civil
servant — Payment to the State of a fixed portion of the
charges)

(2005/C 205/02)

(Second Chamber)

of 12 May 2005

in Case C-287/03: Commission of the European Commu-
nities v Kingdom of Belgium (1)

(Failure of Member State to fulfil obligations — Freedom to
provide services — Customer loyalty programmes — Burden
of proof)

(2005/C 205/03)

(Language of the case: French)

In Case C-287/03, Commission of the European Communities
(Agents: M. Patakia and N.B. Rasmussen) v Kingdom of
Belgium (Agents: E. Dominkovits, assisted by E. Balate, avocat)
— action under Article 226 EC for failure to fulfil obligations,
brought on 3 July 2003 — the Court
(Second Chamber),
composed of C.W.A. Timmermans, President of the Chamber,
R. Silva de Lapuerta (Rapporteur), R. Schintgen, P. Kūris and G.
Arestis, Judges; P. Léger, Advocate General; L. Hewlett, Principal
Administrator, for the Registrar, gave a judgment on 12 May
2005, in which it:

(Language of the case: German)

1. Dismisses the action;

in the proceedings Mathias Längst,

In Case C-165/03: reference for a preliminary ruling under
Article 234 EC from the Landgericht Stuttgart
(Germany),
made by decision of 7 April 2003, received at the Court on 10
April 2003,
interested
parties: SABU Schuh & Marketing GmbH, Präsident des
Landgerichts Stuttgart, Bezirksrevisor des Landgerichts
Stuttgart, the Court: (Fifth Chamber), composed of R. Silva de
Lapuerta, President of the Chamber, R. Schintgen (Rapporteur)
and J. Makarczyk, Judges; A. Tizzano, Advocate General; M.-F.
Contet, Principal Administrator, for the Registrar, gave a judg-
ment on 30 June 2005, the operative part of which is as
follows:

Council Directive 69/335/EEC of 17 July 1969 concerning indirect
taxes on the raising of capital, as amended by Council Directive
85/303/EEC of 10 June 1985, must be interpreted as meaning that
the charges of a notary employed as a civil servant for the drawing up
of a notarially attested act recording a transaction covered by that
directive constitute taxes for the purposes of that directive where, under
the relevant national
legislation, notaries authorised to practise are
not all civil servants and are themselves owed the charges in question,
and, in addition, those notaries who are employed as civil servants are
required to remit a portion of those charges to the public authority
which uses that revenue for the financing of its official business.

(1) OJ C 213 of 06.09.2003

2. Orders the Commission of the European Communities to pay the

costs.

(1) OJ C 200 of 23.08.2003.

JUDGMENT OF THE COURT

(Second Chamber)

of 30 June 2005

in Case C-295/03 P: Alessandrini Srl and Others v
Commission of the European Communities (1)

(Appeal — Bananas — Third-country imports — Regulation
(EC) No 2362/98 — Import licences for bananas from ACP
States — Measures under Article 20(d) of Regulation (EEC)
No 404/93 — Non-contractual liability of the Community)

(2005/C 205/04)

(Language of the case: Italian)

In Case C-295/03 P, Alessandrini Srl, established in Treviso
(Italy), Anello Gino di Anello Luigi & C. Snc, established in
Brescia (Italy), Arpigi SpA, established in Padua (Italy), Best-
fruit Srl, established in Milan (Italy), Co-Frutta SpA, estab-
lished in Padua, Co-Frutta Soc. coop. arl, established in Padua,