Case C-36/04: Judgment of the Court (Second Chamber) of  30 March 2006  — Kingdom of Spain v Council of the European Union (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-severability — Inadmissibility)
Date: 2006-06-17
Institutions: Court of Justice
Subjects: Council of the European Union, Ireland, Spain, action for annulment (EU), conservation of fish stocks, fishery management, fishery resources, fishing area

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)

C 143/6

EN

Official Journal of the European Union

17.6.2006

Re:

Re:

Annulment of Articles 3, 4 and 6 of Council Regulation (EC)
No 1954/2003 of 4 November 2003 on the management of
the fishing effort relating to certain Community fishing areas
and resources and modifying Regulation (EEC) No 2847/93
and repealing Regulations
(EC) No 685/95 and (EC) No
2027/95

Reference for a preliminary ruling — Corte Suprema di Cassa-
zione — Interpretation of Article 4 of Council Directive
69/335/EEC of 17 July 1969 concerning indirect taxes on the
raising of capital
(OJ 1969 L 249, p. 25), as amended by
Council Directive 85/303/EEC of 10 June 1985 (OJ 1985 L
156, p. 23) — Indirect taxes on contributions of capital to
capital companies — Merger of two companies where one
holds all the shares in the other

Operative part of the judgment

1. The action is dismissed.

2. The Kingdom of Spain is ordered to pay the costs.

3. The Commission of the European Communities is ordered to bear

its own costs.

(1) OJ C 71, 20.3.2004.

Operative part of the judgment

In circumstances such as those at issue in the main proceedings,
Council Directive 69/335/EEC of 17 July 1969 concerning indirect
taxes on the raising of capital, as amended by Council Directives
73/80/EEC of 9 April 1973 fixing common rates of capital duty
and 85/303/EEC of 10 June 1985, precludes the charging of a
proportional registration duty of 1 % of the value of the transaction
in the case of a 'reverse' merger, namely a merger by means of acquisi-
tion where all of the shares in the acquiring company are held by the
company acquired.

(1) OJ C 94, 17.4.2004.

Judgment of the Court (First Chamber) of 30 March 2006
(reference for a preliminary ruling from the Corte
Suprema di Cassazione) — Aro Tubi Trafilerie SpA v
Ministero dell'Economia e delle Finanze

(Case C-46/04) (1)

(Directive 69/335 — Indirect taxes on the raising of capital
— National legislation providing for the charging, in the case
of a ‘reverse’ merger, of a proportional registration tax of
1 % of the value of such a transaction — Classification as
capital duty — Increase in capital — Increase in the assets of
the company — Increase in the value of shares — Provision
of services by a member — Decision to merge made by the
members of the member)

Judgment of the Court (First Chamber) of 27 April 2006
(reference for a preliminary ruling from the Amtsgericht
Niebüll) — Standesamt Stadt Niebüll v Stefan Grunkin,
Dorothee Regina Paul

(Case C-96/04) (1)

(Reference for a preliminary ruling — Determination of a
child's surname — Procedure to transfer that determination
to one of the parents — Lack of jurisdiction of the Court)

(2006/C 143/12)

Language of the case: Italian

(2006/C 143/13)

Language of the case: German

Referring court

Corte Suprema di Cassazione

Referring court

Amtsgericht Niebüll

Parties to the main proceedings

Parties to the main proceedings

Applicant: Aro Tubi Trafilerie SpA

Applicant: Standesamt Stadt Niebüll

Defendant: Ministero dell'Economia e delle Finanze

Defendant: Stefan Grunkin, Dorothee Regina Paul