Case C-298/05: Reference for a preliminary ruling from the Finanzgericht Münster by order of that court of 5 July 2005 in Columbus Container Services B.V.B.A. & Co. v Finanzamt Bielefeld-Innenstadt
Date: 2005-10-29
Institutions: Court of Justice
Subjects: Belgium, Germany, double taxation, free movement of capital, interpretation of the law, tax convention, tax system

C 271/14

EN

Official Journal of the European Union

29.10.2005

Reference for a preliminary ruling from the Finanzgericht
Münster by order of
that court of 5 July 2005 in
Columbus Container Services B.V.B.A. & Co. v Finanzamt
Bielefeld-Innenstadt

(Case C-298/05)

(2005/C 271/25)

(Language of the case: German)

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the Finanzgericht Münster of 5
July 2005, received at the Court Registry on 26 July 2005, for
a preliminary ruling in the proceedings between Columbus
Container Services B.V.B.A. & Co. and Finanzamt Bielefeld-
Innenstadt on the following question:

Is it contrary to the provisions of Article 52 of the EC Treaty
(now Article 43 EC) and Article 73(b) to 73(d) of the EC Treaty
(now Articles 56 to 58 EC) for the legislation contained in
Paragraph 20(2) and (3) of
the Außensteuergesetz (Foreign
Transaction Tax Law, hereinafter: the ‘AStG’) as amended by
the Missbrauchsbekämpfungs- und Steuerbereinigungsgesetz
(Law combating abuse and streamlining taxation) of 21
December 1993 (BGBl 1993 I, p. 2310)
from
double taxation the designated passive income of a foreign
permanent establishment of a party with unlimited liability to
tax in Germany, which would be liable to tax as controlled-
foreign-corporation (CFC) income if the permanent establish-
ment were a foreign corporation, by offsetting the foreign tax
on earnings levied on the income rather than by exempting the
income from taxation in Germany contrary to the double taxa-
tion convention between the Federal Republic of Germany and
the Kingdom of Belgium of 11 April 1967?

to exempt

Reference for a preliminary ruling of 13 July 2005 from
the Arbitragehof (Belgium) in the proceedings between
Advocaten voor de wereld, a non-profit-making associa-
tion, and the Council of Ministers

(Case C-303/05)

(2005/C 271/26)

(Language of the case: Dutch)

arrest warrant and the surrender procedures between
Member States compatible with Article 34(2)(b) of
the
Treaty on European Union, under which framework deci-
sions may be adopted only for the purpose of approxima-
tion of the laws and regulations of the Member States?

2. Is Article 2(2) of Framework Decision 2002/584/JHA of the
Council of the European Union of 13 June 2002 on the
European arrest warrant and the surrender procedures
between Member States, in so far as it sets aside verification
of the requirement of double criminality for the offences
listed therein, compatible with Article 6(2) of the Treaty on
European Union and, more specifically, with the principle of
legality in criminal proceedings guaranteed by that provision
and with the principle of equality and non-discrimination?

(1) OJ 2002 L 190, p. 1.

Appeal brought on 22 August 2005 by Fred Olsen SA
against the judgment delivered on 15 June 2005 by the
Court of First Instance of the European Communities
(Second Chamber, Extended composition) in Case T-17/02
between Fred Olsen SA and the Commission of the Euro-
pean Communities, supported by the Kingdom of Spain

(Case C-320/05 P)

(2005/C 271/27)

(Language of the case: Spanish)

An appeal against the judgment delivered on 15 June 2005 by
the Second Chamber, (Extended Composition), of the Court of
First Instance of the European Communities, in Case T-17/02,
between Fred Olsen SA and the Commission of the European
Communities,
supported by the Kingdom of Spain, was
brought before the Court of Justice of the European Commu-
nities on 22 August 2005 by Fred Olsen SA, represented by R.
Marín Correa, lawyer.

The appellant claims that the Court of First Instance should:

(1) Annul

the contested judgment

for infringement of

appellant's right
defence, or

to adduce the evidence relevant

the
to its

Reference has been made to the Court of Justice of the Euro-
pean Communities by judgment of the Arbitragehof (Court of
Arbitration) (Belgium) of 13 July 2005, received at the Court
Registry on 29 July 2005,
for a preliminary ruling in the
proceedings between Advocaten voor de wereld, a non-profit-
making association, and the Council of Ministers on the
following questions:

1. Is Framework Decision 2002/584/JHA (1) of the Council of
the European Union of 13 June 2002 on the European

(2) In the alternative, set aside the contested judgment and
adopt a fresh judgment annulling the Commission Decision
of 25 July 2001 (1) on procedure NN 48/2001 concerning
State aid,
indicated in the application
submitted by Fred Olsen SA.

in the terms

(3) Make such other order as it may deem fit, in particular an
order as to costs and the costs at first instance to be
imposed on the Commission of the European Commu-
nities.