Case C-253/06: Action brought on 6 June 2006 — Commission of the European Communities v Federal Republic of Germany
Date: 2006-09-30
Institutions: Court of Justice
Subjects: European Commission, Germany, access to EU information, access to the courts, action for failure to fulfil an obligation, development plan, environmental protection, national implementing measure, transparency in decision-making

C 237/2

EN

Official Journal of the European Union

30.9.2006

Operative part of the judgment

The Court:

1. Declares that, by failing to adopt, within the prescribed period, all
the laws, regulations and administrative provisions necessary to
comply with Directive 2001/19/EC of the European Parliament
and of the Council of 14 May 2001 amending Council Directives
89/48/EEC and 92/51/EEC on the general system for the recog-
nition of professional qualifications and Council Directives
77/452/EEC,
78/687/EEC,
78/1026/EEC, 78/1027/EEC, 80/154/EEC, 80/155/EEC,
85/384/EEC, 85/432/EEC, 85/433/EEC and 93/16/EEC
concerning the professions of nurse responsible for general care,
dental practitioner, veterinary surgeon, midwife, architect, pharma-
cist and doctor, the Republic of Austria has failed to fulfil its obli-
gations under that directive;

78/686/EEC,

77/453/EEC,

2. Orders the Republic of Austria to pay the costs.

(1) OJ C 205, 20.08.2005.

Action brought on 6 June 2006 — Commission of the
European Communities v Federal Republic of Germany

informing the Commission thereof, the Federal Republic of
Germany has failed to fulfil its obligations under Article 6
of that directive;

— order the Federal Republic of Germany to pay the costs of

the proceedings.

Pleas in law and main arguments

The period laid down for implementing the directive expired
on 25 June 2005.

(1) OJ 2003 L 156, p. 17.

Reference for a preliminary ruling from the Bundesfi-
nanzhof (Germany) lodged on 29 June 2006 — Finanzamt
Hamburg-Am Tierpark v Burda Verlagsbeteiligungen
GmbH

(Case C-284/06)

(2006/C 237/04)

Language of the case: German

(Case C-253/06)

(2006/C 237/03)

Language of the case: German

Referring court

Bundesfinanzhof

Parties

Applicant: Commission of the European Communities (repre-
sented by: F. Simonetti and B. Schima, acting as Agents)

Defendant: Federal Republic of Germany

Parties to the main proceedings

Appellant: Finanzamt Hamburg-Am Tierpark

Respondent: Burda Verlagsbeteiligungen GmbH

Questions referred

Forms of order sought

The applicant claims that the Court should:

— declare that, by not bringing into force the laws, regulations
and administrative provisions necessary to implement
Directive 2003/35/EC (1) of the European Parliament and of
the Council of 26 May 2003 providing for public participa-
tion in respect of the drawing up of certain plans and
programmes relating to the environment and amending
with regard to public participation and access to justice
Council Directives 85/337/EEC and 96/61/EC, or by not

1. Is there withholding tax within the meaning of Article 5(1)
of Council Directive 90/435/EEC (1) of 23 July 1990 on the
common system of taxation applicable in the case of parent
companies and subsidiaries of different Member States (OJ
1990 L 225, p. 6, …, now Article 5 as amended by Direc-
tive 2003/123/EC of 22 December 2003, OJ 2004 L 7,
p. 41)
law provides that,
where profits are distributed by a subsidiary to its parent
capital
company,
company are taxed which, under national law, would not be
taxed if they remained with the subsidiary and were not
distributed to the parent company?

in the case in which national

income and asset

increases of

the