Judgment of the Court (Second Chamber) of  26 January 2006  in Case C-533/03 Commission of the European Communities v Council of the European Union (Regulation (EC) No 1798/2003 — Directive 2003/93/EC — Choice of legal basis)
Date: 2006-04-08
Institutions: Court of Justice
Subjects: Council of the European Union, European Commission, European tax cooperation, VAT, action for annulment (EU), tax, tax harmonisation

C 86/4

EN

Official Journal of the European Union

8.4.2006

JUDGMENT OF THE COURT

2. Dismisses the remainder of the action;

(First Chamber)

of 26 January 2006

3. Orders the Kingdom of Spain to pay three quarters of the costs of
the Commission of the European Communities and to bear its
own costs;

in Case C-514/03 Commission of the European Commu-
nities v Kingdom of Spain (1)

4. Orders the Commission of the European Communities to bear one

quarter of its own costs.

(Failure to fulfil obligations — Articles 43 EC and 49 EC —
Restrictions on the freedom of establishment and the freedom
to provide services — Private security undertakings and
services — Conditions — Legal personality — Minimum
share capital — Security — Minimum number of staff —
Directives 89/48/EEC and 92/51/EEC — Recognition of
professional qualifications)

(1) OJ C 47, 21.02.2004.

(2006/C 86/06)

(Language of the case: Spanish)

In Case C-514/03 Commission of the European Commu-
nities (represented by: M. Patakia and L. Escobar Guerrero,
Agents) v Kingdom of Spain (represented by: E. Braquehais
Conesa, Agent) — action under Article 226 EC for failure to
fulfil obligations, brought on 8 December 2003 — the Court
(First Chamber), composed of P.
the
Chamber, K. Schiemann, N. Colneric, J.N. Cunha Rodrigues and
E. Levits (Rapporteur), Judges; J. Kokott, Advocate General; R.
Grass, Registrar, gave a judgment on 26 January 2006,
in
which it:

Jann, President of

1. Declares that, by maintaining in force provisions of Law No
23/1992 of 30 July 1992 on private security services and Royal
Decree No 2364/1994 of 9 December 1994 approving the
Regulation on private security services which impose a series of
requirements on foreign private security undertakings
the
pursuit of their activities in Spain, namely the obligation:

for

— to be constituted as legal persons;

— to have a specific minimum share capital;

— to pay a security to a Spanish body;

— to employ a minimum number of workers,

insofar as the
undertaking in question carries out its activities in fields other
than the transport and distribution of explosives;

JUDGMENT OF THE COURT

(Second Chamber)

of 26 January 2006

in Case C-533/03 Commission of the European Commu-
nities v Council of the European Union (1)

(Regulation (EC) No 1798/2003 — Directive 2003/93/EC —
Choice of legal basis)

(2006/C 86/07)

(Language of the case: English)

In Case C-533/03 Commission of the European Communities
(represented by: R. Lyal, Agent) v Council of the European
Union (represented by: A.-M. Colaert and E. Karlsson, Agents)
supported by: Ireland (represented by: D. O'Hagan, Agent, and
by A. Collins SC), Portuguese Republic (represented by: L.
Fernandes, Agent), United Kingdom of Great Britain and
Northern Ireland (represented by: R. Caudwell, Agent, and by
D. Wyatt QC) — action for annulment under Article 230 EC,
brought on 19 December 2003 — the Court
(Second
Chamber), composed of C.W.A. Timmermans, President of the
Chamber, R. Schintgen (Rapporteur), R. Silva de Lapuerta, P.
Kūris and G. Arestis, Judges; J. Kokott, Advocate General; R.
Grass, Registrar, gave a judgment on 26 January 2006,
in
which it:

— generally, for members of their staff, to hold a special admin-
istrative authorisation issued by the Spanish authorities, and

1. Dismisses the action;

by failing to adopt the provisions necessary to ensure recogni-
tion of attestations of professional competence for the pursuit
of the activity of private detective, the Kingdom of Spain has
failed to fulfil its obligations under, firstly, Articles 43 EC and
49 EC and, secondly, Council Directive 92/51/EEC of 18
June 1992 on a second general system for the recognition of
professional education and training to supplement Council
Directive 89/48/EEC of 21 December 1988 on a general
system for
recognition of higher-education diplomas
awarded on completion of professional education and training
of at least three years' duration;

the

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

costs;

3. Orders Ireland, the Portuguese Republic and the United Kingdom
of Great Britain and Northern Ireland to bear their own costs.

(1) OJ C 59, 06.03.2004.