Joined Cases C-393/04 and C-41/05: Judgment of the Court (Second Chamber) of 15 June 2006 (references for a preliminary ruling from the Cour d'appel de Liège (Court of Appeal, Liège ), Tribunal de première instance de Liège (Court of First Instance, Liège) — Air Liquide Industries Belgium SA v Ville de Seraing (C-393/04) and Province de Liège (C-41/05) (State aid — Definition — Exemption from municipal and provincial taxes — Effects of Article 88(3) EC — Charges having equivalent effect — Internal taxation)
Date: 2006-09-02
Institutions: Court of Justice
Subjects: State aid, charge having equivalent effect, engine, gas supply, interpretation of the law, pipeline transport, pressure equipment, tax exemption, tax rebate

C 212/4

EN

Official Journal of the European Union

2.9.2006

Re:

Appeal brought against the judgment of the Court of First
Instance (Second Chamber) of 29 April 2004 in Joined Cases
T-236/01, T-239/01, T-244/01 to T-246/01, T-251/01 and T-
252/01 Tokai Carbon and Others as regards Case T-239/01 —
Annulment of Commission Decision 2002/271/EC of 18 July
2001 relating to a proceeding under Article 81 EC and Article
53 of
the EEA Agreement — Case COMP/E-1/36.490 —
Graphite electrodes (OJ 2002 L 100, p. 1)

Operative part of the judgment

The Court:

1. Dismisses the appeal;

2. Orders SGL Carbon AG to pay the costs.

(1) OJ C 262, 23.10.2004.

Judgment of the Court (Second Chamber) of 15 June 2006
(references for a preliminary ruling from the Cour d'appel
de Liège (Court of Appeal, Liège ), Tribunal de première
instance de Liège (Court of First Instance, Liège) — Air
Liquide Industries Belgium SA v Ville de Seraing (C-393/
04) and Province de Liège (C-41/05)

(Joined Cases C-393/04 and C-41/05) (1)

(State aid — Definition — Exemption from municipal and
provincial taxes — Effects of Article 88(3) EC — Charges
having equivalent effect — Internal taxation)

(2006/C 212/06)

Language of the cases: French

Referring courts

Cour d'appel de Liège, Tribunal de première instance de Liège

solely for motors used for the distribution of natural gas, to the
exclusion of motors used in the distribution of industrial gas

Operative part of the judgment

1. The exemption from a municipal or provincial tax on motive force
granted solely in respect of motors used in natural gas stations, to
the exclusion of motors used for other industrial gases, may be
regarded as State aid within the meaning of Article 87 EC. It is
for the referring courts to establish whether the conditions relating
to the existence of State aid are met.

2. The fact that a tax exemption, such as that at issue in the main
proceedings, may be unlawful in the light of Community law on
State aid does not affect the legality of the tax itself, so that under-
takings liable to pay such a tax cannot rely before national courts
on the argument that the exemption was unlawful, in order to
avoid payment of the tax or to obtain reimbursement of it.

3. A tax on motive force,

levied in particular on motors used for
transporting industrial gas through very high pressure pipes, does
not
effect within the
meaning of Article 25 EC.

constitute a charge having equivalent

4. A tax on motive force,

levied in particular on motors used for
transporting industrial gas through very high pressure pipes, does
not constitute discriminatory internal taxation for the purposes of
Article 90 EC.

(1) OJ C 273, 06.11.2004.
OJ C 93, 16.04.2005.

Judgment of the Court (Third Chamber) of 6 July 2006
(reference for a preliminary ruling from the Cour de cassa-
tion — Belgium) — Axel Kittel v Belgian State

(Joined Cases C-439/04 and C-440/04) (1)

(Sixth VAT Directive — Deduction of input tax — ‘Carousel’
fraud — Contract of sale incurably void under domestic law)

(2006/C 212/07)

Language of the case: French

Parties to the main proceedings

Applicant: Air Liquide Industries Belgium SA

Defendants: Ville de Seraing (C-393/04), Province de Liège (C-
41/05)

Referring court

Cour de cassation

Re:

Parties to the main proceedings

References for a preliminary ruling — Cour d'appel de Liège,
Tribunal de première instance de Liège — Interpretation of
Articles 25 EC, 87 EC and 90 EC — State aid — Exemption
from a municipal tax and a provincial tax on motive force

Applicants: Axel Kittel (C-439/04) Belgian State (C-440/04)

Defendants: Belgian State (C-439/04) Recolta Recycling SPRL (C-
440-04)