Case C-221/06: Reference for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on  15 May 2006  — Stadtgemeinde Frohnleiten und Gemeindebetriebe Frohnleiten GmbH v Bundesminister für Land-und Forstwirtschaft, Umwelt und Wasserwirtschaft
Date: 2006-07-29
Institutions: Court of Justice
Subjects: environmental tax, interpretation of the law, tax exemption

C 178/22

EN

Official Journal of the European Union

29.7.2006

Question(s) referred

Question referred

Are Articles 43 and 49 of the EC Treaty in conjunction with
Article 86 thereof, as applied within the framework of the
liberalisation of the postal services established by Directives
1997/67/EC (1) and 2002/39/EC (2) and within the framework
of the rules governing public procurement introduced by the
ad hoc Directives, to be interpreted as precluding an agreement
whose subject-matter includes the provision of postal services,
both reserved and unreserved and,
liberalised,
concluded between a department of the State Administration
and a state company whose capital is wholly state-owned and
which is furthermore, the universal postal service provider?

therefore,

(1) Directive 97/67/EC of the European Parliament and the Council of
15 December 1997 on common rules for the development of the
internal market of Community postal services and the improvement
of quality of service. (OJ L 1998 15, p. 14).

(2) Directive 2002/39/EC of the European Parliament and the Council
of 10 June 2002 amending Directive 97/67/EC with regard to the
further opening to competition of Community postal services. (OJ L
2002 176, p. 21).

Do Articles 10 EC, 12 EC, 23 EC, 25 EC, 49 EC or 90 EC
preclude a national tax provision which makes the deposit of
waste at a waste disposal site subject to a tax (Altlastenbeitrag;
disused hazardous site levy), but provides for exemption from
that tax for the deposit of waste which demonstrably derives
from the safeguarding or rehabilitation of contaminated sites
(potentially hazardous sites or disused hazardous sites) if the
sites (potentially hazardous sites or disused hazardous sites) are
entered in official registers provided for by law (Verdachtsflä-
chenkataster; register of potentially hazardous sites, or Altlastena-
tlas; disused hazardous sites register), and only sites in Austria
may be entered in those registers, with the result that the tax
exemption is also possible only in respect of the deposit of
waste which originates from potentially hazardous sites or
disused hazardous sites located in Austria?

Appeal brought on 16 May 2006 by Athinaïki Oikogeniaki
Artopoiia AVEE against the judgement of the Court of
First Instance (Third Chamber) delivered on 15 March
2006 in Case T-35/04: Athinaïki Oikogeniaki Artopoiia
AVEE v Office for Harmonisation in the Internal Market
(Trade Marks and Designs)(OHIM), Ferrero OHG mbh

Reference for a preliminary ruling from the Verwaltungs-
gerichtshof (Austria) lodged on 15 May 2006 — Stadtge-
meinde Frohnleiten und Gemeindebetriebe Frohnleiten
GmbH v Bundesminister für Land-und Forstwirtschaft,
Umwelt und Wasserwirtschaft

(Case C-221/06)

(2006/C 178/35)

Language of the case: German

Parties

(Case C-225/06 P)

(2006/C 178/36)

Language of the case: English

Referring court

Verwaltungsgerichtshof

Parties to the main proceedings

Appellant: Athinaïki Oikogeniaki Artopoiia AVEE (represented
by: A. Tsavdaridis, Attorney at Law)

Other parties to the proceedings: Office for Harmonisation in the
Internal Market (Trade Marks and Designs), Ferrero OHG mbh

Form of order sought

The applicant claim that the Court should:

— Annul the contested decision of the Court of First Instance

Applicants: Stadtgemeinde Frohnleiten und Gemeindebetriebe
Frohnleiten GmbH

— Reject definitely and in its entirety the opposition to regis-

tration of the mark applied

Defendant: Bundesminister
Umwelt und Wasserwirtschaft

für Land- und Forstwirtschaft,

— Order the Office and intervener to pay the costs, including
those incurred in opposition proceedings and before the
Board of Appeal and the Court of First Instance.