Case C-430/04: Judgement of the Court (Second Chamber) of  8 June 2006  (reference for a preliminary ruling from the Bundesfinanzhof, Germany) — Finanzamt Eisleben v Feuerbestattungsverein Halle eV (Sixth VAT Directive — Possibility of relying on the second subparagraph of Article 4(5) — Activities engaged in by a private taxable person in competition with a public authority — Body governed by public law — Treatment as a non-taxable person in respect of activities engaged in as a public authority)
Date: 2006-07-29
Institutions: Court of Justice
Subjects: VAT, basis of tax assessment, delivery, distributive trades, interpretation of the law, provision of services, public institution, restriction on competition, tax exemption

C 178/2

EN

Official Journal of the European Union

29.7.2006

Intervener in support of the applicant: European Data Protection
Supervisor (EDPS) (represented by: H. Hijmans and V. Perez
Asinari, Agents)

2. Preserves the effect of Decision 2004/535 until 30 September
2006, but not beyond the date upon which that Agreement comes
to an end;

Defendant (in Case C-317/04): Council of the European Union
(represented by: M.C. Giorgi Fort and M. Bishop, Agents)

3. Orders the Council of the European Union to pay the costs in

Case C-317/04;

(in Case C-318/04): Commission of the European
Defendant
Communities (represented by: P.J. Kuijper, A. van Solinge, C
Docksey and F. Benyon, Agents)

the defendant

in support of

(in Case C-317/04):
Interveners
Commission of the European Communities (represented by: P.J.
Kuijper, A. van Solinge and C. Docksey, Agents); United
Kingdom of Great Britain and Northern Ireland (represented by:
M. Bethell, C. White and T. Harris, Agents, and by T. Ward,
Barrister)

4. Orders the Commission of the European Communities to pay the

costs in Case C-318/04;

5. Orders the Commission of the European Communities to bear its

own costs in Case C-317/04;

6. Orders

the United Kingdom of Great Britain and Northern
Ireland and the European Data Protection Supervisor to bear their
own costs.

(1) OJ C 228, 11.9.2004.

Intervener in support of the defendant (in Case C-318/04): United
Kingdom of Great Britain and Northern Ireland (represented by:
M. Bethell, C. White and T. Harris, Agents, and by T. Ward,
Barrister)

Re:

annulment:

Action for
annulment of Council Decision
2004/496/EC of 17 May 2004 on the conclusion of an Agree-
ment between the European Community and the United States
of America on the processing and transfer of PNR data by Air
Carriers to the United States Department of Homeland Security,
Bureau of Customs and Border Protection (OJ L 183, 2004, p.
83) (C-317/04)

Action for annulment: annulment of Commission Decision
2004/535/EC of 14 May 2004 on the adequate protection of
personal data contained in the Passenger Name Record of air
passengers transferred to the United States Bureau of Customs
and Border Protection (OJ L 235, 2004, p. 11) (C-318/04)

Judgement of the Court (Second Chamber) of 8 June 2006
(reference for a preliminary ruling from the Bundesfi-
nanzhof, Germany) — Finanzamt Eisleben v Feuerbestat-
tungsverein Halle eV

(Case C-430/04) (1)

(Sixth VAT Directive — Possibility of relying on the second
subparagraph of Article 4(5) — Activities engaged in by a
private taxable person in competition with a public authority
— Body governed by public law — Treatment as a non-
taxable person in respect of activities engaged in as a public
authority)

(2006/C 178/03)

Language of the case: German

Operative part of the judgement

The Court:

Referring court

Bundesfinanzhof

1. Annuls Council Decision 2004/496/EC of 17 May 2004 on the
conclusion of an Agreement between the European Community
and the United States of America on the processing and transfer
of PNR data by Air Carriers to the United States Department of
Homeland Security, Bureau of Customs and Border Protection,
and Commission Decision 2004/535/EC of 14 May 2004 on
the adequate protection of personal data contained in the
Passenger Name Record of air passengers transferred to the United
States Bureau of Customs and Border Protection;

Parties to the main proceedings

Applicant: Finanzamt Eisleben

Defendant: Feuerbestattungsverein Halle eV

Joined party: Lutherstadt Eisleben

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)