Case C-300/04: Judgment of the Court (Grand Chamber) of 12 September 2006 (reference for a preliminary ruling from the Raad van State (Netherlands)) — M.G. Eman, O.B. Sevinger v College van burgemeester en wethouders van Den Haag (European Parliament — Elections — Right to vote — Requirements of residence in the Netherlands for Netherlands citizens of Aruba — Citizenship of the Union)
Date: 2006-11-18
Institutions: Court of Justice
Subjects: Aruba, European Parliament, European citizenship, European election, Netherlands Antilles, interpretation of the law, overseas countries and territories, right to vote

18.11.2006

EN

Official Journal of the European Union

C 281/5

3. In the framework of

the common system of value added tax,
national tax authorities are obliged to respect the principle of
protection of legitimate expectations. It falls to the referring court
to decide whether, in the circumstances of the main proceedings,
the taxable person could reasonably have believed that the decision
in question had been taken by a competent authority.

(1) OJ C 168, 26. 6. 2004.
OJ C 201, 07. 8. 2004.

Member State of profits made by a controlled foreign company in
another Member State, where those profits are subject in that State to
a lower level of taxation than that applicable in the first State, unless
such inclusion relates only to wholly artificial arrangements intended
to escape the national tax normally payable. Accordingly, such a tax
measure must not be applied where it is proven, on the basis of objec-
tive factors which are ascertainable by third parties, that despite the
existence of tax motives that controlled company is actually established
in the host Member State and carries on genuine economic activities
there.

(1) OJ C 168, 26. 6. 2004.

Judgment of the Court (Grand Chamber) of 12 September
2006 (reference for a preliminary ruling from the Special
Commissioners, London — United Kingdom) — Cadbury
Schweppes plc, Cadbury Schweppes Overseas Ltd v
Commissioners of Inland Revenue

(Case C-196/04) (1)

(Freedom of establishment — Law on controlled foreign
companies — Inclusion of the profits of controlled foreign
companies in the tax base of the parent company)

(2006/C 281/08)

Language of the case: English

Referring court

Special Commissioners, London

Parties to the main proceedings

Applicants: Cadbury Schweppes plc, Cadbury Schweppes Over-
seas Ltd

Defendant: Commissioners of Inland Revenue

Re:

Preliminary ruling — Special Commissioners, London —
National legislation attributing to a parent company the profits
of a subsidiary resident in another Member State which has a
lower rate of taxation — Obligation of the parent company to
pay a charge in order to off set the difference between the two
rates of taxation — Whether compatible with Articles 43 EC,
49 EC and 56 EC

Operative part of the judgment

Articles 43 EC and 48 EC must be interpreted as precluding the
inclusion in the tax base of a resident company established in a

Judgment of the Court (Grand Chamber) of 12 September
2006 (reference for a preliminary ruling from the Raad
van State (Netherlands)) — M.G. Eman, O.B. Sevinger v
College van burgemeester en wethouders van Den Haag

(Case C-300/04) (1)

(European Parliament — Elections — Right
to vote —
Requirements of residence in the Netherlands for Netherlands
citizens of Aruba — Citizenship of the Union)

(2006/C 281/09)

Language of the case: Dutch

Referring court

Raad van State (Netherlands)

Parties to the main proceedings

Applicants: M.G. Eman, O.B. Sevinger

Defendant: College van burgemeester en wethouders van Den
Haag

Re:

Reference for a preliminary ruling — Netherlands Raad van
State — Interpretation of Articles 17 EC and 19 EC,
in
conjunction with Articles 189 EC, 190 EC and 299 EC —
Application of the provisions on citizenship of the Union to
residents of the overseas countries and territories — Right of
residents of the Netherlands Antilles and Aruba to vote in elec-
tions to the European Parliament subject to a requirement of
ten years' residence in the Netherlands

C 281/6

EN

Official Journal of the European Union

18.11.2006

Operative part of the judgment

Defendant: Council of the European Union (represented by: M.
Balta and F. Florindo Gijón, Agents)

1. Persons who possess the nationality of a Member State and who
reside or live in a territory which is one of the overseas countries
and territories referred to in Article 299(3) EC may rely on the
rights conferred on citizens of the Union in Part Two of the
EC Treaty.

2. While, in the current state of Community law, there is nothing
which precludes the Member States from defining, in compliance
with Community law, the conditions of the right to vote and to
stand as a candidate in elections to the European Parliament by
reference to the criterion of residence in the territory in which the
elections are held,
treatment prevents,
the principle of equal
however, the criteria chosen from resulting in the different treat-
ment of nationals who are in comparable situations, unless that
difference in treatment is objectively justified.

redress

(rechtsherstel)

3. It is for the national law of each Member State to determine the
rules allowing legal
for a person who,
because of a national provision that is contrary to Community
law, has not been entered on the electoral register for the election
of the members of the European Parliament of 10 June 2004 and
has therefore been excluded from participation in those elections.
Those remedies, which may include compensation for the loss
caused by the infringement of Community law for which the State
may be held responsible, must comply with the principles of
equivalence and effectiveness.

Intervener in support of the defendant: Commission of the Euro-
pean Communities (represented by: M. Nolin and S. Pardo
Quintillán, Agents)

Re:

Annulment of Chapter 10a of Title IV of Council Regulation
(EC) No 1782/2003 of 29 September 2003,
inserted by
Council Regulation (EC) No 864/2004 of 29 April 2004
amending Regulation
(EC) No 1782/2003 establishing
common rules for direct support schemes under the common
agricultural policy and establishing certain support schemes for
farmers, and adapting it by reason of the accession of the
Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary,
Malta, Poland, Slovenia and Slovakia to the European Union
(OJ 2004 L 161, p. 48) — Alteration of the support scheme in
the cotton sector — Aid to producers divided into two parts
(single payment and aid linked to cotton production)

(1) OJ C 228, 11.09.2004.

Operative part of the judgment

The Court:

Judgment of the Court (Second Chamber) of 7 September
2006 — Kingdom of Spain v Council of the European
Union

(Case C-310/04) (1)

(Actions for annulment — Agriculture — Chapter 10a of
Title IV of Regulation (EC) No 1782/2003,
inserted by
Article 1(20) of Regulation (EC) No 864/2004 — Amend-
ment of the support scheme for cotton — Condition that the
area is maintained at least until the boll opening — Compli-
ance with Protocol 4 on cotton annexed to the Act of Acces-
sion of the Hellenic Republic to the European Communities
— Concept of production aid — Obligation to state reasons
— Misuse of powers — General principles of proportionality
and protection of legitimate expectations)

1. Annuls Chapter 10a of Title IV of Council Regulation (EC) No
1782/2003 of 29 September 2003 establishing common rules
for direct support schemes under the common agricultural policy
farmers and
and establishing certain support
amending Regulations
(EC) No
(EEC) No
1452/2001, (EC) No 1453/2001, (EC) No 1454/2001, (EC)
No 1868/94, (EC) No 1251/1999, (EC) No 1254/1999, (EC)
No 1673/2000, (EEC) No 2358/71 and (EC) No 2529/2001,
inserted by Article 1(20) of Council Regulation (EC) No
864/2004 of 29 April 2004;

2019/93,

schemes

for

2. Orders the effects of that annulment to be suspended until the

adoption, within a reasonable time, of a new regulation;

3. Orders the Council of the European Union to pay the costs;

(2006/C 281/10)

Language of the case: Spanish

4. Orders the Commission of the European Communities to bear its

own costs.

Parties

Applicant: Kingdom of Spain (represented by: M. Muñoz Pérez,
Agent)

(1) OJ C 228, 11.9.2004.