Joined Cases C-392/04 and C-422/04: Judgment of the Court (Grand Chamber) of 19 September 2006 (references for a preliminary ruling from the Bundesverwaltungsgericht, Germany) — i-21 Germany GmbH and Arcor AG & Co. KG v Bundesrepublik Deutschland (Telecommunication services — Directive 97/13/EC — Article 11(1) — Fees and charges for individual licences — Article 10 EC — Primacy of Community law — Legal certainty — Final administrative decision)
Date: 2006-11-18
Institutions: Court of Justice
Subjects: interpretation of the law, overheads, quasi-fiscal charge, telecommunications, trade licence

18.11.2006

EN

Official Journal of the European Union

C 281/9

Judgment of the Court (Third Chamber) of 14 September
2006 (reference for a preliminary ruling from the Bundes-
finanzhof — Germany) — Centro di Musicologia Walter
Stauffer v Finanzamt München für Körperschaften

Judgment of the Court (Grand Chamber) of 19 September
2006 (references for a preliminary ruling from the Bundes-
verwaltungsgericht, Germany) — i-21 Germany GmbH
and Arcor AG & Co. KG v Bundesrepublik Deutschland

(Case C-386/04) (1)

(Joined Cases C-392/04 and C-422/04) (1)

(Free movement of capital — Corporation tax — Exemption
income — Residence qualification — Charitable
of rental

foundation governed by private law)

(2006/C 281/13)

Language of the case: German

(Telecommunication services — Directive 97/13/EC —
Article 11(1) — Fees and charges for individual licences —
Article 10 EC — Primacy of Community law — Legal
certainty — Final administrative decision)

(2006/C 281/14)

Language of the cases: German

Referring court

Bundesfinanzhof

Referring court

Parties to the main proceedings

Bundesverwaltungsgericht (Germany)

Applicant: Centro di Musicologia Walter Stauffer

Defendant: Finanzamt München für Körperschaften

Parties to the main proceedings

Re:

Reference for a preliminary ruling — Bundesfinanzhof — Inter-
pretation of Article 52 of the EC Treaty (now, after amend-
ment, Article 43 EC), Article 58 of the EC Treaty (now Article
48 EC), Article 59 of the EC Treaty (now, after amendment,
Article 49 EC) and Article 73b of the EC Treaty (now Article
56 EC) — National corporation tax legislation — Exemption
for
law
receiving income in the territory from the letting of property
subject to the condition that those foundations are resident.

established under private

foundations

charitable

Operative part of the judgment

Article 73b of the EC Treaty, in conjunction with Article 73d of the
EC Treaty, must be interpreted as precluding a Member State which
exempts from corporation tax rental income received in its territory by
charitable foundations which, in principle, have unlimited tax liability
if they are established in that Member State, from refusing to grant
the same exemption in respect of similar income to a charitable foun-
dation established under private law solely on the ground that, as it is
foundation has only
established in another Member State,
limited tax liability in its territory.

that

(1) OJ C 262, 23.10.2004.

Appellants: i-21 Germany GmbH (C-392/04), Arcor AG & Co.
KG (C-422/04)

Respondent: Bundesrepublik Deutschland

Re:

Reference for a preliminary ruling — Bundesverwaltungsgericht
— Interpretation of Article 10 EC and Article 11(1) 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
telecommunications
services (OJ 1997 L 117, p. 5) — Fees applicable to the under-
takings which have individual licences, calculated to anticipate
the national regulatory authority's general administrative costs
over a period of 30 years

licences in the field of

Operative part of the judgment

1. Article 11(1) 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
telecommunications services precludes the application of a fee for
individual licences calculated by taking into account the regulatory
body's general administrative costs linked to implementing those
licences over a period of 30 years.

C 281/10

EN

Official Journal of the European Union

18.11.2006

2. Article 10 EC, read in conjunction with Article 11(1) of Directive
97/13, requires the national court to ascertain whether legislation
which is clearly incompatible with Community law, such as that
on which the fee assessments at issue in the main proceedings are
based, constitutes manifest unlawfulness within the meaning of the
national law concerned. If that is the case, it is for the national
court to draw the necessary conclusions under its national law with
regard to the withdrawal of those assessments.

Operative part of the judgment

to affect

1. Consideration of the first question does not reveal any information
such as
the validity of Article 4(2) of Directive
2001/29/EC of the European Parliament and of the Council of
22 May 2001 on the harmonisation of certain aspects of copy-
right and related rights in the information society.

(1) OJ C 273, 6.11.2004.

OJ C 284, 20.11.2006.

Judgment of the Court (Grand Chamber) of 12 September
2006 (reference for a preliminary ruling from the Østre
Landsret (Denmark)) — Laserdisken ApS v Kulturminis-
teriet

(Case C-479/04) (1)

(Directive 2001/29/EC — Harmonisation of certain aspects
of copyright and related rights in the information society —
Article 4 — Distribution rights — Rule of exhaustion —
Legal basis — International agreements — Competition
policy — Principle of proportionality — Freedom of expres-
sion — Principle of equal treatment — Articles 151 EC and
153 EC)

(2006/C 281/15)

Language of the case: Danish

2. Article 4(2) of Directive 2001/29 is

interpreted as
precluding national rules providing for exhaustion of the distribu-
tion right in respect of the original or copies of a work placed on
the market outside the European Community by the rightholder or
with his consent.

to be

(1) OJ C 31, 05.02.2005.

Judgment of the Court (First Chamber) of 14 September
2006 (reference for a preliminary ruling from the College
van Beroep voor het bedrijfsleven — Netherlands) –J. Slob
v Productschap Zuivel

(Case C-496/04) (1)

(Milk and milk products — Direct sales — Reference quanti-
ties — Overruns — Additional levy on milk — Obligation
on producers to keep stock accounts — Article 7(1) and (3)
of Regulation (EEC) No 536/93 — Supplementary national
measures — Competence of the Member States)

(2006/C 281/16)

Language of the case: Dutch

Referring court

Østre Landsret (Denmark)

Parties to the main proceedings

College van Beroep voor het bedrijfsleven

Referring court

Applicant: Laserdisken ApS

Defendant: Kulturministeriet

Re:

Reference for a preliminary ruling — Østre Landsret — Validity
and interpretation of Article 4(2) of Directive 2001/29/EC of
the European Parliament and of the Council of 22 May 2001
on the harmonisation of certain aspects of copyright and
related rights in the information society (OJ 2001 L 167, p. 10)
— Exhaustion of the rightholder's rights only as of the first sale
or first other transfer of ownership in the Community by the
rightholder or with his consent — Imports from third countries
of DVDs of cinematographic works.

Parties to the main proceedings

Applicant: J. Slob

Defendant: Productschap Zuivel

Re:

Reference for a preliminary ruling — College van Beroep voor
het Bedrijfsleven — Interpretation of Article 7(1)(f) and (3) of
Commission Regulation (EEC) No 536/93 of 9 March 1993
laying down detailed rules on the application of the additional
levy on milk and milk products (OJ 1993 L 57, p.12) — Scope