Case C-413/04: Judgment of the Court (Grand Chamber) of 28 November 2006 — European Parliament v Commission of the European Communities (Directive 2003/54/EC — Common rules for the internal market in electricity — Directive 2004/85/EC — Temporary derogations in favour of Estonia — Legal basis)
Date: 2006-12-30
Institutions: Court of Justice
Subjects: Council of the European Union, Estonia, European Parliament, action for annulment (EU), approximation of laws, derogation from EU law, electrical energy, single market

C 331/4

EN

Official Journal of the European Union

30.12.2006

Operative part of the judgment

and of the Council as regards the application of certain provi-
sions to Estonia (OJ 2004 L 236, p. 10) — Legal basis

1. Articles 43 EC and 56 EC do not prevent a Member State, on a
distribution of dividends by a company resident in that State, from
granting companies receiving those dividends which are also resident
in that State a tax credit equal to the fraction of the corporation
tax paid on the distributed profits by the company making the
distribution, when it does not grant such a tax credit to companies
receiving such dividends which are resident
in another Member
State and are not subject to tax on dividends in the first State;

2. Articles 43 EC and 56 EC do not preclude a situation in which a
to a tax credit
Member State does not extend the entitlement
provided for
in a double taxation convention concluded with
another Member State for companies resident in the second State
which receive dividends from a company resident in the first State
to companies resident in a third Member State with which it has
concluded a double taxation convention which does not provide for
such an entitlement for companies resident in that third State.

(1) OJ C 273, 6.11.2004.

Judgment of the Court (Grand Chamber) of 28 November
2006 — European Parliament v Commission of the Euro-
pean Communities

(Case C-413/04) (1)

(Directive 2003/54/EC — Common rules for the internal
market in electricity — Directive 2004/85/EC — Temporary
derogations in favour of Estonia — Legal basis)

Operative part of the judgment

The Court:

1) Annuls Council Directive 2004/85/EC of 28 June 2004
amending Directive 2003/54/EC of the European Parliament and
of the Council as regards the application of certain provisions to
Estonia, in so far as it grants Estonia a derogation from the appli-
cation of Article 21(1)(b) and (c) of Directive 2003/54/EC of the
European Parliament and of
the Council of 26 June 2003
concerning common rules for the internal market in electricity and
repealing Directive 96/92/EC going beyond 31 December 2008
and imposes a corresponding obligation to ensure only a partial
opening of the market representing 35 % of consumption on 1
January 2009 and an obligation to communicate annually the
consumption thresholds extending eligibility to final customers;

2) Dismisses the remainder of the action;

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

4) Orders the Republic of Poland, the Republic of Estonia and the
Commission of the European Communities to bear their own costs.

(1) OJ C 273, 6.11.2004.

(2006/C 331/06)

Language of the case: French

Judgment of the Court (Grand Chamber) of 28 November
2006 — European Parliament v Commission of the Euro-
pean Communities

Parties

Applicant: European Parliament (represented by A. Baas and U.
Rösslein, agents)

Defendant: Council of the European Union, (represented by A.
Lopes Sabino and M. Bishop)

Intervener in support of the applicant: Commission of the European
Communities (represented by: J. Sack and P. Van Nuffel, agents)

(Case C-414/04) (1)

(Regulation (EC) No 1228/2003 — Conditions for access to
the network for cross-border exchanges in electricity — Regu-
lation (EC) No 1223/2004 — Temporary derogations in
favour of Slovenia — Legal basis)

(2006/C 331/07)

Language of the case: French

Intervener in support of the defendant: Republic of Estonia, (repre-
sented by L. Uibo, agent), Republic of Poland, (represented by
M. Węglarz, T. Nowakowski and T. Krawczyk, agents)

Parties

Re:

Applicant: European Parliament, (represented by: A. Baas and U.
Rösslein, Agents)

Annulment of Council Directive 2004/85/EC of 28 June 2004
the European Parliament
amending Directive 2003/54/EC of

Defendant: Commission of the European Communities, (repre-
sented by J. Sack and P. Van Nuffel, Agents)