Case C-102/06: Action brought on  21 February 2006  by the Commission of the European Communities against the Republic of Austria
Date: 2006-04-22
Institutions: Court of Justice
Subjects: Austria, European Commission, action for failure to fulfil an obligation, admission of aliens, national implementing measure

22.4.2006

EN

Official Journal of the European Union

C 96/7

that directive where,

Is 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 (1), to 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
first, under the relevant
national legislation, also notaries who are civil servants may be
authorised to practise and are themselves owed the charges in
question, and, second, although the notaries who are employed
as civil servants have to remit to the Treasury, out of the fees
for the recording of transactions in matters of company law
for
covered by that directive, only a fixed reimbursement
expenses in the amount of 15 % of those fees, they must, in
to the Treasury charges
respect of other activities,
remit
exceeding a (fixed) reimbursement
for expenses, which the
State uses to fund its activities.

minimum standards for the reception of asylum seekers (1)
or, in any event, by failing to communicate those provisions
to the Commission, the Republic of Austria has failed to
fulfil its obligations under that directive;

2. order the Republic of Austria to pay the costs.

Pleas in law and main arguments

The period prescribed for transposing Directive 2003/9 into
national law expired on 6 February 2005.

(1) OJ L 156, p. 23.

(1) OJ L 31, 06.02.2003, p. 18

Action brought on 21 February 2006 by the Commission
of the European Communities against the Republic of
Austria

Action brought on 22 February 2006 by the Commission
of the European Communities against the Kingdom of
Sweden

(Case C-102/06)

(Case C-104/06)

(2006/C 96/13)

(2006/C 96/12)

(Language of the case: Swedish)

(Language of the case: German)

Justice of

An action against the Republic of Austria was brought before
the European Communities on 21
the Court of
February 2006 by the Commission of the European Commu-
nities, represented by C. O'Reilly and W. Bogensberger, 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 2003/9/EC of 27 January 2003 laying down

Justice of

An action against the Kingdom of Sweden was brought before
the Court of
the European Communities on 22
February 2006 by the Commission of the European Commu-
nities, represented by L. Ström van Lier and R. Lyal, acting as
Agents, with an address for service in Luxembourg.

The Commission claims that the Court should:

1. declare that, by adopting and maintaining in force tax legis-
lation according to which deferred taxation on capital gains
which arise on the sale of owner-occupied property when
the taxable person acquires a replacement property is
permitted only if
the property sold and the property
acquired are both within Swedish territory, the Kingdom of
Sweden has failed to fulfil its obligations under Articles 18,
39, 43 and 56(1) EC and Articles 28, 31 and 40 EEA.

2. order the Kingdom of Sweden to pay the costs.