Case C-286/06: Action brought on 29 June 2006 — Commission of the European Communities v Kingdom of Spain
Date: 2006-09-02
Institutions: Court of Justice
Subjects: European Commission, Spain, access to a profession, action for failure to fulfil an obligation, engineer, recognition of diplomas, recognition of vocational training qualifications

2.9.2006

EN

Official Journal of the European Union

C 212/23

Reference for a preliminary ruling from the Zala megyei
Bíróság Hongorie lodged on 29 June 2006 — Kögáz Rt., E-
ON IS Hungary Kft., E-ON DÉDÁSZ Rt., Schneider Elec-
tric Hungária Rt., TESCO Áruházak Rt., OTP Garancia
Biztositó Rt., OTP Bank Rt., ERSTE Bank Hungary Rt., and
Vodafon Magyarország Mobil Távközlési Rt. v Zala Megyei
Közigazgatási Hivatal Vezetője

(Case C-283/06)

(2006/C 212/38)

Language of the case: Hungarian

2. Should Question 1 be answered in the negative, the refer-

ring court also asks the following question:

On a correct
interpretation 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, what are the criteria on which a tax may be consid-
ered not
to be characterised as a turnover tax for the
purposes of Article 33 of the Sixth Directive?

Referring court

Zala megyei Bíróság/Hongorie

Action brought on 29 June 2006 — Commission of the
European Communities v Kingdom of Spain

(Case C-286/06)

(2006/C 212/39)

Parties to the main proceedings

Language of the case: Spanish

Applicant: Kögáz Rt., E-ON IS Hungary Kft., E-ON DÉDÁSZ Rt.
Schneider Electric Hungária Rt. TESCO Áruházak Rt., OTP
Garancia Biztositó Rt., OTP Bank Rt., ERSTE Bank Hungary Rt.
and Vodafon Magyarország Mobil Távközlési Rt.

Parties

Defendant: Zala Megyei Közigazgatási Hivatal Vezetője

Applicant: Commission of the European Communities (repre-
sented by: H.Støvelbæk and R.Vidal Puig, Agents)

Question(s) referred

Defendant: Kingdom of Spain

1. Must point 3(a) of part 4 of Annex X to the ‘Act of Acces-
sion’ (the Act concerning the conditions of accession of the
Czech Republic, the Republic of Estonia, the Republic of
Cyprus, the Republic of Latvia, the Republic of Lithuania,
the
the Republic of Hungary,
Republic of Poland, the Republic of Slovenia and the Slovak
Republic and the adjustments to the Treaties on which the
European Union is founded), which provides that 'Hungary
may apply, up to and including 31 December 2007, local
business tax reductions of up to 2 % of the net receipts of
undertakings, granted by local government for a limited
period of time on the basis of Articles 6 and 7 of Act C of
1990 on Local Taxes', be interpreted as meaning that:

the Republic of Malta,

— Hungary has been granted a temporary derogation
which allows it to maintain local business tax, or that

— by granting the possibility to maintain local business tax
reductions, the Act of Accession also recognises that
Hungary has the (provisional) right to maintain a tax on
economic activities?

Form of order sought

— Declare that the Kingdom of Spain has failed to fulfil its
obligations under Council Directive 89/48/EC of 21
December 1988 on a general system for the recognition of
higher-education diplomas awarded on completion of
professional education and training of at least three year's
duration (1), and in particular Article 3 thereof, by refusing
to recognise the professional qualification of engineer
obtained in Italy and by making admission to internal
exams for promotion in the civil service subject in the case
of engineers with professional qualifications obtained in
another Member State to academic recognition of those
qualifications;

— Order the Kingdom of Spain to pay the costs.

C 212/24

EN

Official Journal of the European Union

2.9.2006

Pleas in law and main arguments

Action brought on 4 July 2006 — Commission of the
European Communities v Hellenic Republic

The Commission has received numerous complaints concerning
the rejection by the competent Spanish authorities of applica-
tions for recognition of the professional qualification of engi-
neer obtained in Italy for the purpose of exercising in Spain the
profession of Road, Canal and Port Engineer.

(Case C-297/06)

(2006/C 212/40)

Language of the case: Greek

Under Article 3 of Directive 89/48/EEC the Spanish authorities
are required to allow any national of a Member State who
holds the diploma required for pursuing a regulated profession
in another Member State to take up and pursue that profession.
According to the facts set out by the Commission,

Parties

Applicant: Commission of the European Communities (repre-
sented by: E. Tserepa-Lacombe and I. Khatzigiannis, acting as
Agents)

(1) the profession of Road, Canal and Port Engineer is a regu-

lated profession in Spain;

(2) the complainants are nationals of a Member State;

(3) the diploma required in Italy for taking up the profession
of engineer is the Diploma de Laurea in Ingegneria Civile
together with the Abilitazione all'esercizio della professione
di
ingegnere. The complainants hold both qualifications
and are therefore entitled to pursue the profession of engi-
neer in Italy; and

(4) the combined qualification composed of

the Laurea in
Ingegneria Civile and the Abilitazione all'esercizio della
professione di ingegnere meets all the requirements of the
definition of 'diploma' in Article 1(a) of the Directive.

Consequently, the Spanish authorities were required to allow
the complainants to take up the profession of Road, Canal and
Port Engineer. By refusing them access to the profession, the
Kingdom of Spain has failed to fulfil
its obligations under
Article 3 of the Directive.

It is also apparent from the facts stated by the Commission that
the Spanish authorities make participation in the internal
exams for promotion in the civil service where possession of
the diploma of engineer is required subject,
in the case of
diplomas acquired outside Spain, to their being ‘approved’, that
is to say, recognised as academically equivalent to a Spanish
diploma. That requirement makes it more difficult to achieve
promotion within the service, and hence to pursue the profes-
sion of engineer, for nationals of a Member State who hold the
professional diploma required in another Member State, and is
also contrary to Article 3 of the Directive.

Defendant: Hellenic Republic

Form of order sought

— declare that, by not adopting, and in any event by not noti-
fying to the Commission, the laws, regulations and adminis-
trative provisions necessary to comply with Council Direc-
tive 2003/85/EC (1) of 29 September 2003 on Community
measures
foot-and-mouth disease
repealing Directive 85/511/EEC and Decisions 89/531/EEC
and 91/665/EEC and amending Directive 92/46/EEC, the
Hellenic Republic has failed to fulfil its obligations under
that directive;

control of

the

for

— order the Hellenic Republic to pay the costs.

Pleas in law and main arguments

The time-limit for transposition of the directive into domestic
law expired on 30 June 2004.

(1) OJ L 306, 22.11.2003, p. 1.

Action brought on 4 July 2006 — Commission of the
European Communities v Hellenic Republic

(Case C-299/06)

(2006/C 212/41)

Language of the case: Greek

(1) OJ 1989 L 19, p. 16.

Parties

Applicant: Commission of the European Communities (repre-
sented by: G. Zavvos and N.Yerrell)

Defendant: Hellenic Republic