Case C-451/03: Judgment of the Court (Third Chamber) of  30 March 2006  (reference for a preliminary ruling from the Corte d'appello di Milano) — Servizi Ausiliari Dottori Commercialisti Srl v Giuseppe Calafiori (Freedom of establishment — Freedom to provide services — Competition rules applicable to undertakings — State aid — Tax Advice Centres — Pursuit of certain tax advice and assistance activities — Exclusive right — Remuneration for such activities)
Date: 2006-06-17
Institutions: Court of Justice
Subjects: consultancy, interpretation of the law, provision of services, tax system

C 143/4

EN

Official Journal of the European Union

17.6.2006

(b) by making provision for automatic service of an order to leave
Belgian territory on citizens of the Union who do not produce
within the prescribed period the documents required to obtain
a residence permit, the Kingdom of Belgium has failed to fulfil
its obligations under Article 2 of Directive 90/364, Article 4
of Council Directive 68/360/EEC, Article 4 of Council Direc-
tive 73/148/EEC, Article 2 of Council Directive 93/96/EEC
and Article 2 of Council Directive 90/365/EEC;

Re:

Annulment of Council Regulation (EC) No 1435/2003 of 22
July 2003 on the Statute for a European Cooperative Society
(SCE) (OJ 2003 L 207, p. 1)

Operative part of the judgment

The Court:

1. Dismisses the action;

2. Orders the Kingdom of Belgium to pay the costs;

2. Orders the European Parliament to pay the costs;

3. Orders

the United Kingdom of Great Britain and Northern

Ireland to bear its own costs.

3. Orders the Kingdom of Spain,

the United Kingdom of Great
Britain and Northern Ireland and the Commission of the Euro-
pean Communities to bear their own costs.

(1) OJ C 275, 15.11.2003.

(1) OJ C 289, 29.11.2003.

Judgment of the Court (Grand Chamber) of 2 May 2006 —
European Parliament v Council of the European Union

Judgment of the Court (Third Chamber) of 30 March 2006
(reference for a preliminary ruling from the Corte d'ap-
pello di Milano) — Servizi Ausiliari Dottori Commercia-
listi Srl v Giuseppe Calafiori

(Case C-436/03) (1)

(Case C-451/03) (1)

(Action for annulment — Regulation (EC) No 1435/2003 —
European Cooperative Society (SCE) — Choice of legal basis
— Article 95 EC — Article 308 EC)

(Freedom of establishment — Freedom to provide services —
Competition rules applicable to undertakings — State aid —
Tax Advice Centres — Pursuit of certain tax advice and
assistance activities — Exclusive right — Remuneration for
such activities)

(2006/C 143/08)

Language of the case: French

(2006/C 143/09)

Language of the case: Italian

Parties

Referring court

Corte d'appello di Milano

Parties to the main proceedings

Applicant: European Parliament (represented by: R. Passos, E.
Waldherr and J. Rufas Quintana, Agents)

Applicant: Servizi Ausiliari Dottori Commercialisti Srl

Defendant: Giuseppe Calafiori

Defendant: Council of the European Union (represented by: J.-P.
Jacqué and M.C. Giorgi Fort, Agents)

Re:

Intervener: Commission of the European Communities (repre-
sented by: C. Schmidt and J.-F. Pasquier, Agents); Kingdom of
Spain (represented by: E. Braquehais Conesa, Agent); United
Kingdom of Great Britain and Northern Ireland (represented by:
R. Caudwell, Agent, assisted by Lord Goldsmith and N. Paines)

Reference for a preliminary ruling — Corte d'appello di Milano
— Interpretation of Articles 4, 10, 43, 48, 49, 82, 86, 87 and
98 EC — Compatibility of national rules relating to the declara-
tion of income which confer on tax advice centres the exclusive
right to provide certain consultation and assistance services to
undertakings and their employees

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)