Case C-453/04: Judgement of the Court (Second Chamber) of  1 June 2006  (reference for a preliminary ruling from the Landgericht Berlin (Germany)) — innoventif Ltd (Freedom of establishment — Articles 43 EC and 48 EC — Branch of a limited company established in another Member State — Registration of the objects of a company in the national register of companies — Requirement to pay an advance on the cost of publication of the full text of the objects of a company — Compatibility)
Date: 2006-07-29
Institutions: Court of Justice
Subjects: Germany, United Kingdom, advance payment, branch, company with share capital, interpretation of the law, overheads, registration of a company, right of establishment

29.7.2006

EN

Official Journal of the European Union

C 178/3

Re:

Parties to the main proceedings

Reference for a preliminary ruling from the Bundesfinanzhof
— Interpretation of the second subparagraph of Article 4(5) of
Sixth Council Directive 77/388/EEC of 17 May 1977 on the
harmonisation of the laws of the Member States relating to
turnover taxes — Common system of value added tax: uniform
basis of assessment (OJ 1977 L 145, p. 1) — Taxation of
public bodies in respect of activities or transactions in which
they engage as public authorities where their non-taxation
would lead to significant distortions of competition — Possibi-
lity for a taxable private-law association to rely on that provi-
sion where it is operating a crematorium in competition with a
municipality carrying on a similar activity that is exempt or
taxed more advantageously

Applicant: innoventif Ltd

Re:

Reference for a preliminary ruling — Landgericht Berlin —
Interpretation of Article 43 EC and Article 48 EC — Entry in
the register of companies of a branch of a company limited by
to the
shares established in another Member State subject
payment of an advance on the costs of publication of the
objects of the company as set out in its instrument of constitu-
tion

Operative part of the judgement

Operative part of the judgement

A private person who is in competition with a body governed by
public law and alleges that that body is, in respect of the activities in
which it engages as a public authority, treated as a non-taxable
person for value added tax purposes or undertaxed is entitled to rely,
before the national court, on the second subparagraph of Article 4(5)
of Sixth Council Directive 77/388/EEC of 17 May 1977 on the
harmonisation of the laws of the Member States relating to turnover
taxes — Common system of value added tax: uniform basis of assess-
ment in proceedings, such as the main proceedings, between a private
person and the national tax authorities.

(1) OJ C 300, 4.12.2004.

Article 43 EC and Article 48 EC do not preclude legislation of a
Member State which makes registration, in the register of companies,
of a branch of a limited company established in another Member
State subject to the payment of an advance on the anticipated cost of
the publication of the objects of the company as set out in its instru-
ment of constitution.

(1) OJ C 6, 8.1.2005.

Judgement of the Court (Sixth Chamber) of 1 June 2006
— Commission of the European Communities v Hellenic
Republic

Judgement of the Court (Second Chamber) of 1 June 2006
(reference for a preliminary ruling from the Landgericht
Berlin (Germany)) — innoventif Ltd

(Case C-475/04) (1)

(Case C-453/04) (1)

(Freedom of establishment — Articles 43 EC and 48 EC —
Branch of a limited company established in another Member
State — Registration of the objects of a company in the
national register of companies — Requirement to pay an
advance on the cost of publication of the full text of the
objects of a company — Compatibility)

(Failure of a Member State to fulfil obligations — Directive
2002/58/EC — Electronic communications — Processing of
personal data — Protection of privacy — Protection of
natural persons — Failure to transpose within the prescribed
period)

(2006/C 178/05)

Language of the case: Greek

(2006/C 178/04)

Language of the case: German

Parties

Referring court

Landgericht Berlin

Applicant: Commission of the European Communities (repre-
sented by: G. Zavvos and M. Shotter, Agents)

Defendant: Hellenic Republic (represented by: N. Dafniou and
M. Tassopoulou, Agents)