Case C-443/06: Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 27 October 2006 — Erika Hollmann v Fazenda Pública
Date: 2006-12-30
Institutions: Court of Justice
Subjects: basis of tax assessment, discrimination on the basis of nationality, free movement of capital, free movement of persons, interpretation of the law, profit, tax on income

30.12.2006

EN

Official Journal of the European Union

C 326/35

Parties to the main proceedings

Pleas in law and main arguments

Applicant: citiworks AG

Defendant: Sächsisches Staatsministerium für Wirtschaft und
Arbeit as regulatory authority for the Land

Additional parties: 1. Flughafen Leipzig/Halle GmbH, 2. Bundes-
netzagentur.

Question referred

Is the first point of Paragraph 110(1) of the Gesetz über die
Elektrizitäts- und Gasversorgung (Law on electricity and gas
supply or ‘EnWG’) compatible with Article 20(1) of Directive
2003/54/EC of the European Parliament and the Council (1)
inasmuch as in accordance with the conditions laid down in the
first point of Paragraph 110(1) of the EnWG a so-called ‘opera-
tion network’
is exempted from the general provisions on
system access (Paragraphs 20 to 28a of the EnWG) even where
such system access would not impose an unreasonable burden?

the national

Following receipt of a complaint, the Commission examined
whether
legislation complied with Directive
1999/31/EC. The non-compliance found by the Commission is
due to late transposition by the Italian Republic. The directive
provides for two distinct legal regimes, depending on whether
new or existing landfill sites are at issue. Because of the late
transposition effected by the Legislative Decree some landfill
sites which should have been subject to the regime laid down
for new landfill sites are instead subject to the regime laid down
for existing landfill sites.

(1) OJ L 1999 182, p. 1.

(1) OJ L 176, p. 37.

Reference for a preliminary ruling from the Supremo
Tribunal Administrativo (Portugal) lodged on 27 October
2006 — Erika Hollmann v Fazenda Pública

(Case C-443/06)

(2006/C 326/75)

Language of the case: Portuguese

Action brought on 26 October 2006 — Commission of the
European Communities v Italian Republic

(Case C-442/06)

(2006/C 326/74)

Referring court

Supremo Tribunal Administrativo

Language of the case: Italian

Parties to the main proceedings

Parties

Applicant: Commission of the European Communities (repre-
sented by: D. Recchia and M. Konstantinidis, Agents)

Applicant: Erika Hollmann

Defendant: Fazenda Pública

Intervener: Ministério Público

Defendant: Italian Republic

Question referred

Form of order sought

— declare that, by adopting and maintaining in force Legislative
Decree No 36 of 13 January 2003, as amended, which
transposes into national law Directive 1999/31/EC (1) in a
manner inconsistent with the directive itself,
the Italian
Republic has failed to fulfil its obligations under Articles 2,
3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13 and 14 of Council Direc-
tive 1999/31/EC of 26 April 1999 on the landfill of waste;

— order the Italian Republic to pay the costs.

Does Article 43(2) of the Personal Income Tax Code (CIRS),
approved by Decree-law No. 442-A/88 of 30 November 1988,
as amended by Law No. 109-B/2001 of 27 December 2001,
which limits the incidence of the tax to 50 % of capital gains
realised by persons residing in Portugal, infringe Articles 12, 18,
39, 43 and 56 of the Treaty establishing the European Com-
munity by excluding from that limitation capital gains realised
by a person residing in another Member State of the European
Union?