Judgment of the Court (First Chamber) of  27 October 2005  in Joined Cases C-266/04 to C-270/04, C-276/04 and C-321/04 to C-325/04: Reference for a preliminary ruling from the Tribunal des affaires de sécurité sociale de Saint-Étienne: Nazairdis SAS and Others v Caisse nationale de l'organisation autonome d'assurance vieillesse des travailleurs non salariés des professions industrielles et commerciales (Organic) (Concept of aid — Tax assessed on the basis of sales area — Hypothecation of the tax revenue)
Date: 2005-12-24
Institutions: Court of Justice
Subjects: France, State aid, handicrafts, interpretation of the law, pension scheme, sales occupation, secondary sector, self-employment, social security

24.12.2005

EN

Official Journal of the European Union

C 330/5

JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Fifth Chamber)

of 27 October 2005

in Case C-166/04: Commission of the European Commu-
nities v Hellenic Republic (1)

(First Chamber)

of 27 October 2005

in Joined Cases C-266/04 to C-270/04, C-276/04 and C-321/
04 to C-325/04: Reference for a preliminary ruling from
the Tribunal des affaires de sécurité sociale de Saint-
Étienne: Nazairdis SAS and Others v Caisse nationale de
l'organisation autonome d'assurance vieillesse des travail-
leurs non salariés des professions industrielles et commer-
ciales (Organic) (1)

(Failure of a Member State to fulfil obligations — Directive
79/409/EEC — Protection of wild birds and their habitats —
Special protection areas — Messolongi Lagoon)

(Concept of aid — Tax assessed on the basis of sales area —
Hypothecation of the tax revenue)

(2005/C 330/09)

(Language of the case: Greek)

(2005/C 330/10)

(Language of the case: French)

In Case C-166/04 Commission of the European Communities
(Agents: M. Patakia and M. van Beek) v Hellenic Republic
(Agent: E. Skandalou) — action under Article 226 EC for
failure to fulfil obligations, brought on 2 April 2004 — the
(Fifth Chamber), composed of R. Silva de Lapuerta,
Court
acting for
the Fifth Chamber, P. Kūris
(Rapporteur) and J. Klučka, Judges; P. Léger, Advocate General;
R. Grass, Registrar, gave a judgment on 27 October 2005, in
which it:

the President of

1. Declares that, by failing to take all the measures necessary for
establishing and implementing a cohesive, specific and comprehen-
sive legal regime capable of ensuring sustainable management and
effective protection of the special protection area of the Messalongi
Lagoon, having regard to the conservation objectives laid down by
Council Directive 79/409/EEC of 2 April 1979 on the conserva-
tion of wild birds, the Hellenic Republic has failed to fulfil its obli-
gations under Article 4(1) and (2) of that directive;

2. Orders the Hellenic Republic to pay the costs.

(1) OJ C 156 of 12.06.2004

In Joined Cases C-266/04 to C-270/04, C-276/04 and C-321/
04 to C-325/04: references for a preliminary ruling under
Article 234 EC from the Tribunal des affaires de sécurité
sociale de Saint-Étienne (Cases C-266/04 to C-270/04 and Case
C-276/04) and the Cour d'appel de Lyon (Cases C-321/04 to C-
325/04)
(France), made by Decisions of 5 April and 24
February 2004, received at the Court on 24, 25 and 29 June
in the proceedings pending before those
and 27 July 2004,
courts between Distribution Casino France SAS,
formerly
Nazairdis SAS (Case C-266/04),
Jaceli SA (Case C-267/04),
Komogo SA (Case C-268/04 and Case C-324/04), Tout pour la
maison SARL (Case C-269/04 and Case C-325/04), Distribution
Casino France SAS (Case C-270/04), Bricorama France SAS
(Case C-276/04), Distribution Casino France 3 SAS (Case C-
321/04), Société Casino France,
to IMQEF SA,
successor to JUDIS SA (Case C-322/04), Dechrist Holding SA
(Case C-323/04)
l'organisation
autonome d'assurance vieillesse des travailleurs non salariés des
professions industrielles et commerciales
(Organic) — the
Court: (First Chamber) composed of K. Schiemann, President of
the First
the Fourth Chamber, acting for the President of
Chamber, J.N. Cunha Rodrigues, K. Lenaerts (Rapporteur), E.
Juhász and M. Ilešič, Judges; C. Stix-Hackl, Advocate General, L.
Hewlett, Principal Administrator, for the Registrar, gave a judg-
ment on 27 October 2005, in which it ruled:

and Caisse nationale de

successor

Articles 87(1) EC and 88(3) EC are to be interpreted as not
precluding the levy of a tax such as the French tax to support the
trade and craft sectors.

(1) OJ C 228 of 11.09.2004.
OJ C 201 of 07.08.2004.
OJ C 239 of 25.09.2004.