Case C-346/04: Judgment of the Court (Third Chamber) of 6 July 2006 (reference for a preliminary ruling from the Bundesfinanzhof (Germany) — Robert Hans Conijn v Finanzamt Hamburg-Nord (Freedom of establishment — Income tax — Tax return — Tax advice — Right to deduct costs)
Date: 2006-09-16
Institutions: Court of Justice
Subjects: EU national, Germany, basis of tax assessment, interpretation of the law, tax relief, taxable income

16.9.2006

EN

Official Journal of the European Union

C 224/5

Re:

Parties to the main proceedings

Reference for a preliminary ruling — Verwaltungsgericht
Frankfurt am Main — Validity of Arts. 25(1) and 35(2) of
Commission Regulation (EC) No 2535/2001 of 14 December
2001 laying down detailed rules for applying Council Regu-
lation (EC) No 1255/1999 as regards the import arrangements
for milk and milk products and opening tariff quotas (OJ 2001
L 341, p. 29) — Issue of an import certificate, for which an
application may be submitted only in the United Kingdom, for
New Zealand butter subject to the requirement of presentation
of an Inward Monitoring Arrangement (IMA 1) certificate —
Infringement of Arts. 28, 34(2) and 82, first paragraph, EC and
of Arts 26(2) and 29(2) of Council Regulation (EC) No
1255/1999 of 17 May 1999 (OJ 1999 L 160, p. 48) — Infrin-
gement of Art. XVII 1(a) of the GATT agreement — Infringe-
ment of Art. 1(3) of the Agreement on Import Licensing Proce-
dures (OJ 1994 L 336, p. 151)

Operative part of the judgment

1. Article 35(2) of Commission Regulation (EC) No 2535/2001 of
14 December 2001 laying down detailed rules for applying
Council Regulation (EC) No 1255/1999 as regards the import
arrangements for milk and milk products and opening tariff
quotas is invalid inasmuch as it provides that applications for
import licences for New Zealand butter at reduced duty may be
lodged solely with the
the United
Kingdom.

competent authorities of

2. Articles 25 and 32 of Regulation No 2535/2001, read in
conjunction with Annexes III, IV and XII to that regulation, are
invalid since they permit discrimination in the issue of
import
licences for New Zealand butter at reduced duty.

Applicant: Nuova società di telecomunicazioni SpA

Defendants: Ministero delle Comunicazioni, ENI SpA,

Re:

Reference for a preliminary ruling — Consiglio Di Stato (Italy)
— Interpretation of Articles 6 and 11 of Directive 97/13/EC of
the European Parliament and of the Council of 10 April 1997
on a common framework for general authorisations and indivi-
dual
licences in the field of telecommunications services (OJ
1997 L 117, p. 15) — Compatibility with Community law of a
national provision requiring companies providing a public
service and having created telecommunications networks to
create a separate company for the exercise of any activity in
the field of telecommunications

Operative part of the judgment

Article 11 of Directive 97/13/EC of the European Parliament and of
the Council of 10 April 1997 on a common framework for general
authorisations and individual licences in the field of telecommunica-
tions services precludes a national provision, such as that at issue in
the main proceedings, which requires the holder of an individual
licence for the provision of a public telecommunications network, for
which it has paid a fee as provided for in that article, to pay an addi-
tional fee in respect of the private use of that network calculated in
accordance with criteria which do not correspond to those laid down
in that article.

(1) OJ C 239, 25.9.2004.

(1) OJ C 251, 9.10.2004.

Judgment of the Court (Third Chamber) of 18 July 2006
(reference for a preliminary ruling from the Consiglio di
Stato — Italy) — Nuova società di telecomunicazioni SpA
v Ministero delle Comunicazioni, ENI SpA,

Judgment of the Court (Third Chamber) of 6 July 2006
(reference for a preliminary ruling from the Bundesfi-
nanzhof (Germany) — Robert Hans Conijn v Finanzamt
Hamburg-Nord

(Case C-339/04) (1)

(Case C-346/04) (1)

(Telecommunication services — Directive 97/13/EC — Fees
and charges applicable to individual licences)

(Freedom of establishment — Income tax — Tax return —
Tax advice — Right to deduct costs)

(2006/C 224/08)

Language of the case: Italian

(2006/C 224/09)

Language of the case: German

Referring court

Consiglio di Stato

Referring court

Bundesfinanzhof

C 224/6

EN

Official Journal of the European Union

16.9.2006

Parties to the main proceedings

Re:

Applicant: Robert Hans Conijn

Defendant: Finanzamt Hamburg-Nord

Re:

Reference for a preliminary ruling — Bundesfinanzhof — Inter-
pretation of Article 52 of the EC Treaty (now, after amend-
ment, Article 43 EC) — National income-tax law — Non-resi-
dents precluded from exercising the right to deduct the costs
incurred in obtaining tax advice for the purpose of preparing
their income-tax return.

Operative part of the judgment

Article 52 of the EC Treaty (now, after amendment, Article 43 EC)
precludes national
legislation which does not allow a person with
restricted tax liability to deduct from his taxable income, as special
expenditure, the costs incurred by him in obtaining tax advice for the
purpose of preparing his tax return, in the same way as a person with
unrestricted tax liability.

Reference for a preliminary ruling — Tribunal du travail de
Bruxelles — Interpretation of Articles 17 and 18 EC estab-
lishing European citizenship — Provision of national law that
makes the granting of unemployment benefits conditional on
actual residence in the national territory

Operative part of the judgment

Freedom of movement and residence, conferred on every citizen of the
Union by Article 18 EC, does not preclude a residence clause, such as
that applied in the case in the main proceedings, which is imposed on
an unemployed person over 50 years of age who is exempt from the
requirement of proving that he is available for work, as a condition
for the retention of his entitlement to unemployment benefit.

(1) OJ C 284, 20.11.2004.

(1) OJ C 251, 9.10.2004.

Judgment of the Court (Full Court) of 11 July 2006 —
the European Communities v Edith
Commission of

Judgment of the Court (Grand Chamber) of 18 July 2006
(Reference for a preliminary ruling from the Tribunal du
travail de Bruxelles — Belgium) — Gérald De Cuyper v
Office national de l'emploi

(Case C-406/04) (1)

Cresson

(Case C-432/04) (1)

(Article 213(2) EC — Article 126(2) EA — Breach of the
obligations arising from the office of Member of the Commis-
sion — Deprivation of the right to a pension)

(2006/C 224/11)

Language of the case: French

(Freedom to move and reside within the territory of the Euro-
pean Union — Unemployment allowances — Requirement
actually to reside in national territory)

Parties

(2006/C 224/10)

Language of the case: French

Referring court

Tribunal du travail de Bruxelles

Parties to the main proceedings

Applicant: Gérald De Cuyper

Defendant: Office national de l'emploi

Applicant: Commission of the European Communities (repre-
sented by: H. P. Hartvig and J. Currall, Agents)

Defendant: Edith Cresson (represented by: G. Vandersanden, L.
Levi and M. Hirsch, avocats)

Intervener in support of
sented by: E. Belliard, C. Jurgensen and G. de Bergues, Agents)

the defendant: French Republic (repre-

Re:

Action under the third subparagraph of Article 231(2) EC and
the third subparagraph of Article 126(2) of the Euratom Treaty
— Forfeiture of pension rights of a former Commissioner —
Breach of the obligations arising from the office of Commis-
sioner