Case C-123/06: Action brought on  2 March 2006  by the Commission of the European Communities against the Hellenic Republic
Date: 2006-04-22
Institutions: Court of Justice
Subjects: European Commission, Greece, action for failure to fulfil an obligation, credit institution, liquidation, national implementing measure

C 96/8

EN

Official Journal of the European Union

22.4.2006

Pleas in law and main arguments

Pleas in law and main arguments

Swedish income tax law contains provisions on deferred taxa-
tion on the sale of private immovable property and the rights
thereto. A taxpayer may defer taxation if he/she accounts for
capital gains on the basis of a sale which includes a permanent
dwelling in Sweden and has acquired or intends to acquire a
replacement property in Sweden and has moved or intends to
move into the replacement property. However, no deferral of
taxation is permitted if the properties sold and newly acquired
are situated outside Swedish territory. The above conditions
constitute a clear obstacle to the exercise of the fundamental
freedoms enshrined in the EC Treaty and the EEA Agreement.

The Swedish rules are not appropriate to ensure the coherence
the Swedish tax system since, with regard to a single
of
taxpayer, there is no direct link between the fiscal advantage
(the deferred taxation) and the compensation for that advantage
through a tax levy within the framework of the same taxation.
In all the circumstances, the Swedish rules are disproportionate
to the aim they seek to achieve.

Action brought on 27 February 2006 by the Commission
of the European Communities against the Slovak Republic

(Case C-114/06)

(2006/C 96/14)

(Language of the case: Slovak)

An action against the Slovak Republic was brought before the
Court of Justice of the European Communities on 27 February
2006 by the Commission of the European Communities, repre-
sented by G. Zavvos and Tomáš Kukal, acting as Agents, with
an address for service in Luxembourg.

The Commission claims that the Court should:

1. declare that, by failing to adopt the laws, regulations and
administrative provisions necessary to comply with Council
Directive 96/48/EC of 23 July 1996 on the interoperability
of the trans-European high-speed rail system (1), or alterna-
tively by failing to notify those measures to the Commis-
sion, the Slovak Republic has failed to fulfil its obligations
under that directive;

2. order the Slovak Republic to pay the costs.

The period for adopting measures to transpose the directive
expired on 1 May 2004.

(1) OJ L 235 of 17. 9. 1996, p. 6.

Action brought on 2 March 2006 by the Commission of
the European Communities against the Hellenic Republic

(Case C-123/06)

(2006/C 96/15)

(Language of the case: Greek)

An action against the Hellenic Republic was brought before the
Court of Justice of the European Communities on 2 March
2006 by the Commission of the European Communities, repre-
sented by Dominique Maidani and Georgios Zavvos, Legal
Advisers in its Legal Service, with an address for service in
Luxembourg.

The Commission claims that the Court should:

— declare that, by not adopting, and in any event by not noti-
fying to the Commission, the necessary laws, regulations
and administrative provisions in order to comply with
Directive 2001/24/EC (1) of the European Parliament and of
the Council of 4 April 2001 on the reorganisation and
winding up of credit institutions, the Hellenic Republic has
failed to fulfil its obligations under that directive;

— order the Hellenic Republic to pay the costs.

Pleas in law and main arguments

In the case in point, Article 34 of Directive 2001/24/EC of the
European Parliament and of
the Council of 4 April 2001
provides that Member States are to bring into force the laws,
regulations and administrative provisions necessary to comply
with the directive by 5 May 2004 at the latest and are immedi-
ately to inform the Commission thereof.

(1) OJ No L 125, 5.5.2001, p. 15.