Case C-535/03: Judgment of the Court (Third Chamber) of  23 March 2006  (reference for a preliminary ruling from the High Court of Justice of England and Wales, Queen's Bench Division (Administrative Court)) — The Queen on the application of Unitymark Ltd and North Sea Fishermen's Organisation v Department for Environment, Food and Rural Affairs (Fisheries — Cod — Limitation of fishing effort — Open gear beam trawls — Principles of proportionality and non-discrimination)
Date: 2006-06-03
Institutions: Court of Justice
Subjects: EU waters, fishing port, fishing regulations, interpretation of the law

3.6.2006

EN

Official Journal of the European Union

C 131/7

Re:

Parties to the main proceedings

Reference for a preliminary ruling — Gerechtshof te 's-Herto-
genbosch — Interpretation of Articles 57(1) EC and 58(3) EC
and of Declaration (No 7) on Article 58 (formerly Article 73d)
of the Treaty establishing the European Community annexed to
the Final Act of the Maastricht Treaty — Tax provision of a
Member State concerning inheritance duty under which a
national of that State who had resided in that State and died
within ten years of leaving the national territory is deemed to
have been resident in that State for purposes of the application
of that duty — National residing in a non-member country at
the time of death

Operative part of the judgment

Article 73b of the EC Treaty (now Article 56 EC) is to be interpreted
as meaning that it does not preclude legislation of a Member State,
such as that in question in the main proceedings, by which the estate
of a national of that Member State who dies within 10 years of
ceasing to reside in that Member State is to be taxed as if that
national had continued to reside in that State, while enjoying relief in
respect of inheritance taxes levied by other States.

(1) OJ C 85, 03.04.2004.

Judgment of the Court (Third Chamber) of 23 March 2006
(reference for a preliminary ruling from the High Court of
Justice of England and Wales, Queen's Bench Division
(Administrative Court)) — The Queen on the application
of Unitymark Ltd and North Sea Fishermen's Organisation
v Department for Environment, Food and Rural Affairs

(Case C-535/03) (1)

(Fisheries — Cod — Limitation of fishing effort — Open
gear beam trawls — Principles of proportionality and non-
discrimination)

(2006/C 131/12)

Language of the case: English

Claimants: Unitymark Ltd and North Sea Fishermen's Organisa-
tion

Defendant: Department for Environment, Food and Rural Affairs

Re:

Reference for a preliminary ruling — High Court of Justice of
England and Wales, Queen's Bench Division (Administrative
Court) — Validity of paragraphs 4(b) and 6(a) of Annex XVII to
Council Regulation (EC) No 2341/2002 of 20 December 2002
fixing for 2003 the fishing opportunities and associated condi-
tions for certain fish stocks and groups of fish stocks, applic-
able in Community waters and,
in
waters where catch limitations are required (OJ 2003 L 356,
p. 12); Validity of Article 1 of Commission Decision
2003/185/EC of 14 March 2003 on the allocation of additional
days absent from port to Member States in accordance with
Annex XVII to Council Regulation (EC) No 2341/2002 —
Compatibility with Articles 28, 29, 33 and 34 EC — Principles
of proportionality and non-discrimination — Fundamental
freedom to pursue a trade or business

for Community vessels,

Operative part of the judgment

Examination of the question asked has disclosed no factor of such a
kind at to affect the validity of:

— paragraphs 4(b) and 6(a) of Annex XVII to Council Regulation
(EC) No 2341/2002 of 20 December 2002 fixing for 2003
the fishing opportunities and associated conditions for certain fish
stocks and groups of fish stocks, applicable in Community waters
and, for Community vessels, in waters where catch limitations are
required;

— paragraphs 4(b) and 6(a) of that annex as amended by Council

Regulation (EC) No 671/2003 of 10 April 2003;

— Article 1 of Commission Decision 2003/185/EC of 14 March
2003 on the allocation of additional days absent from port to
Member States in accordance with Annex XVII to Regulation No
2341/2002.

Referring court

(1) OJ C 47, 21.02.2004.

High Court of Justice of England and Wales, Queen's Bench
Division (Administrative Court)