Case C-551/03 P: Judgment of the Court (Third Chamber) of  6 April 2006  — General Motors BV (formerly General Motors Nederland BV and Opel Nederland BV) v Commission of the European Communities (Appeals — Agreements, decisions and concerted practices — Article 81 EC — Regulations (EEC) No 123/85 and (EC) No 1475/95 — Distribution of Opel motor vehicles — Partitioning of the market — Restrictions on exports — Restrictive bonus policy — Fine — Guidelines for the calculation of fines)
Date: 2006-06-17
Institutions: Court of Justice
Subjects: European Commission, Netherlands, action for annulment (EU), concessionaire, export restriction, motor vehicle industry, restriction on competition

17.6.2006

EN

Official Journal of the European Union

C 143/5

Operative part of the judgment

1. Articles 43 EC and 49 EC must be interpreted as precluding
national legislation such as that at issue in the main proceedings
which reserves exclusively to Tax Advice Centres the right
to
pursue certain tax advice and assistance activities.

2. A measure by which a Member State provides for the payment of
compensation from State funds to certain undertakings responsible
for helping taxpayers in connection with the completion of tax
declarations and filing them with the tax authorities must be clas-
sified as State aid within the meaning of Article 87(1) EC, where:

— the level of the compensation exceeds what is necessary to
cover all or part of the costs incurred in the discharge of public
service obligations, taking into account the relevant receipts
and a reasonable profit for discharging those obligations, and

the costs which a typical undertaking, well

— the compensation is not determined on the basis of an analysis
of
run and
adequately provided with the means required so as to be able
to meet the necessary public service requirements, would have
incurred in discharging those obligations, taking into account
the relevant receipts and a reasonable profit for discharging
the obligations.

(1) OJ C 7, 10.01.2004.

Other party to the proceedings: Commission of the European
Communities
(represented by: W. Mölls and A. Whelan,
Agents, assisted by J. Flynn)

Re:

Appeal against the judgment of the Court of First Instance
(Second Chamber) of 21 October 2003 in Case T-368/00
General Motors Nederland and Opel Nederland v Commission
— Partial annulment of Commission Decision C(2000)2707 of
20 September 2000, concerning a proceeding under Article 81
EC (COMP/36.653 — Opel) and reduction of the fine imposed
on the applicant.

Operative part of the judgment

1. Dismisses the appeal;

2. Orders General Motors BV to pay the costs.

(1) OJ C 71, 20.3.2004.

Judgment of the Court (Third Chamber) of 6 April 2006
— General Motors BV (formerly General Motors Neder-
land BV and Opel Nederland BV) v Commission of the
European Communities

(Case C-551/03 P) (1)

(Appeals — Agreements, decisions and concerted practices —
Article 81 EC — Regulations (EEC) No 123/85 and (EC)
No 1475/95 — Distribution of Opel motor vehicles — Parti-
tioning of the market — Restrictions on exports — Restric-
tive bonus policy — Fine — Guidelines for the calculation of
fines)

Judgment of the Court (Second Chamber) of 30 March
2006 — Kingdom of Spain v Council of the European
Union

(Case C-36/04) (1)

(Regulation (EC) No 1954/2003 — Articles 3, 4 and 6 —
Management of the fishing effort — Community fishing
areas and resources — Act concerning the conditions of
accession of the Kingdom of Spain and the Portuguese
Republic and the adjustments to the Treaties — Non-sever-
ability — Inadmissibility)

(2006/C 143/11)

Language of the case: Spanish

(2006/C 143/10)

Parties

Language of the case: English

Applicant: Kingdom of Spain (represented by: N. Díaz Abad,
Agent)

Parties

Defendant: Council of the European Union (represented by: J.
Monteiro and F. Florindo Gijón, Agents,)

Appellant: General Motors BV (hereinafter General Motors
Nederland BV and Opel Nederland BV)

Intervener in support of the defendant: Commission of the Euro-
pean Communities (represented by: T. van Rijn and S. Pardo
Quintillán, Agents)