Case C-447/06: Reference for a preliminary ruling from the Fővárosi Bíróság lodged on 2 November 2006 — Vodafone Magyarország Mobil Távközlési Zártkörűen Működő Részvénytársaság, Innomed Medical Orvostechnikai Részvénytársaság v Hungarian State, Budapest Főváros Képviselő-testülete, Esztergom Város Önkormányzat Képviselő-testülete
Date: 2006-12-30
Institutions: Court of Justice
Subjects: Hungary, basis of tax assessment, derogation from EU law, interpretation of the law, local tax, tax relief, tax system, transitional period (EU)

30.12.2006

EN

Official Journal of the European Union

C 326/37

4. Does the limitation period for a claim which seeks to estab-
lish State liability under Community law and is based on the
inadequate transposition of a directive and an accompanying
(de facto) import ban commence, irrespective of the applic-
able national
law, only with the full transposition of the
in
directive, or can the limitation period begin to run,
accordance with national law, when the first injurious effects
have already been produced and further injurious effects are
transposition has a bearing on the
foreseeable?
full
commencement of
is this true in
the limitation period,
general or only if the directive confers a right on individuals?

If

5. Given that the Member States may not frame the conditions
for reparation of
loss and damage in respect of claims
seeking to establish State liability under Community law less
favourably than those relating to similar domestic claims and
it may not be made virtually impossible or excessively diffi-
cult to obtain reparation, are there, generally, objections to a
national rule under which liability for damages does not
arise where the injured party has wilfully or negligently failed
to avert the damage by employing a legal remedy? Are there
also objections to this ‘primacy of primary legal protection’
where it is subject to the proviso that it must be reasonable
for the party concerned? Is the fact that the relevant court is
likely to be unable to answer the questions of Community
law at issue without making a reference to the Court of
Justice of the European Communities or that Treaty infringe-
ment proceedings under Article 226 EC are already pending
sufficient to make it unreasonable under European Com-
munity law?

(1) OJ, English Special Edition 1963-64, p. 185.
(2) OJ 1991 L 268, p. 69.
(3) OJ 1989 L 395, p. 13.

Parties to the main proceedings

Applicant: A.G. Winkel

Defendant: Minister van Landbouw, Natuur en Voedselkwaliteit

Questions referred

1. Are rules which, as regards the right

require, on the basis of

to a suckler-cow
premium,
the usual animal
husbandry practice, that a cow has calved at least once in the
period which runs from twenty months before to four
months after
the date on which the application period
started and its calf was not removed from the herd within
four months after its birth, compatible with Article 3(f) of
Regulation (EC) (1) No 1254/1999?

2. If the answer to Question 1 is in the negative, what criteria
must be applied to establish whether the herd is intended for
rearing calves for meat production and which cows belong
to that herd?

(1) Regulation (EC) No 1254/1999, of 17 May 1999, on the common
organisation of the market in beef and veal (OJ 1999 L 160, p. 21).

Reference for a preliminary ruling from the College van
Beroep voor het bedrijfsleven (Netherlands) lodged on 31
October 2006 — A.G. Winkel v Minister van Landbouw,
Natuur en Voedselkwaliteit

Reference for a preliminary ruling from the Fővárosi
Bíróság lodged on 2 November 2006 — Vodafone Magyar-
ország Mobil Távközlési Zártkörűen Működő Részvénytár-
saság, Innomed Medical Orvostechnikai Részvénytársaság v
Hungarian State, Budapest Főváros Képviselő-testülete,
Esztergom Város Önkormányzat Képviselő-testülete

(Case C-446/06)

(2006/C 326/78)

(Case C-447/06)

(2006/C 326/79)

Language of the case: Dutch

Language of the case: Hungarian

Referring court

Referring court

College van Beroep voor het bedrijfsleven

Fővárosi Bíróság

C 326/38

EN

Official Journal of the European Union

30.12.2006

Parties to the main proceedings

Reference for a preliminary ruling from the Verwaltungs-
gericht Köln (Germany) lodged on 2 November 2006 —
cp-Pharma Handels GmbH v Bundesrepublik
Firma

Applicants: Vodafone Magyarország Mobil Távközlési Zártkörűen
Működő Részvénytársaság,
Innomed Medical Orvostechnikai
Részvénytársaság

Deutschland

(Case C-448/06)

(2006/C 326/80)

Defendants: Hungarian State, Budapest Főváros Képviselő-testü-
lete, Esztergom Város Önkormányzat Képviselő-testülete

Language of the case: German

Questions referred

1. Must the agreement set out in point 3(a) of part 4 of Annex
X to the Act concerning the conditions of accession of the
Czech Republic, the Republic of Estonia, the Republic of
Cyprus, the Republic of Latvia, the Republic of Lithuania, the
Republic of Hungary, the Republic of Malta, the Republic of
Poland, the Republic of Slovenia and the Slovak Republic
and the adjustments to the Treaties on which the European
Union is founded (‘the Act of Accession’) (1), which is applic-
able pursuant to Article 24 of the Act of Accession, and
which provides that, notwithstanding Articles 87 and 88 of
the EC Treaty, Hungary may apply, up to and including 31
December 2007, local business tax reductions of up to 2 %
of the net receipts of undertakings, granted by local govern-
ment for a limited period of time on the basis of Articles 6
and 7 of the Helyi Adókról Szóló 1990. Évi C. Törvény (Act
C of 1990 on local taxes), be interpreted as meaning that it
concerns a temporary derogation which allows Hungary to
maintain the business tax until that time?

2. In the light thereof, must Article 33 of Sixth Council Direc-
tive 77/388/EEC (‘the Sixth Directive’) (2) be interpreted as
meaning that thereunder a Member State may not maintain
or introduce a tax on profit-making business activities the
basis is of assessment of which is made up of net receipts,
after deduction of the cost of acquisition of the goods sold
and the services supplied by third parties and the cost of raw
materials?

first and second-level

3. Depending on the answer given to the two questions above,
and having regard to the case-law of the Court of Justice of
the European Communities, must the present practice of
Hungary's
tax authorities, which
consists in avoiding any examination of the compatibility
with Community law of the local business tax, by suggesting
to taxpayers that they amend their tax returns by means of
self-revision, thus making difficult or impossible the practical
application of Community law and requiring taxpayers to
initiate tax proceedings with uncertain consequences, be
interpreted as impeding the exercise of their rights and there-
fore as meaning that Hungary is failing to comply with
Article 10 of the EC Treaty?

(1) OJ 2003 L 236, p. 846.
(2) OJ 1977 L 145, p. 1.

Referring court

Verwaltungsgericht Köln

Parties to the main proceedings

Applicant: Firma cp-Pharma Handels GmbH

Defendant: Bundesrepublik Deutschland

Question referred

Is Commission Regulation (EC) No 1873/2003 of 24 October
2003 (1) amending Annex II to Council Regulation (EEC) No
2377/90 laying down a Community procedure for the establish-
ment of maximum residue limits of veterinary medicinal
products in foodstuffs of animal origin (2) void on account of a
breach of higher-ranking Community law (Articles 1(1) and 3 of
Council Regulation (EEC) No 2377/90 in conjunction with
Article 4(1) of Council Directive 96/22/EC of 29 April
1996 (3)), in so far as application of an injection solution as a
pharmaceutical form is excluded by virtue of the note marked
(*) against the listing of progesterone in Annex II to Council
Regulation (EEC) No 2377/90?

(1) OJ 2003 L 275, p. 9.
(2) OJ 1990 L 224, p. 1.
(3) OJ 1996 L 125, p. 3.

Reference for a preliminary ruling from the Tribunal du
travail de Bruxelles (Belgium) lodged on 6 November 2006
— Sophiane Gysen v Groupe S — Caisse d'Assurances
sociales pour indépendants

(Case C-449/06)

(2006/C 326/81)

Language of the case: French

Referring court

Tribunal du travail de Bruxelles