Case C-25/07: Reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 25 January 2007 — Alicja Sosnowska v Izba Skarbowa we Wrocławiu Ośrodek Zamiejscowy w Wałbrzychu
Date: 2007-03-24
Institutions: Court of Justice
Subjects: basis of tax assessment, goods and services, interpretation of the law, tax, tax avoidance, tax harmonisation, tax system

24.3.2007

EN

Official Journal of the European Union

C 69/7

Reference for a preliminary ruling from the Bundesverwal-
lodged on 22 January 2007 —
tungsgericht (Germany)

01081 Telecom AG v Bundesrepublik Deutschland

(Case C-15/07)

(2007/C 69/13)

Language of the case: German

Referring court

Bundesverwaltungsgericht

Parties to the main proceedings

Applicant: 01081 Telecom AG

Defendant: Bundesrepublik Deutschland

Question referred

Is it consistent with the first sentence of Article 27 of Directive
2002/21/EC (1) of the European Parliament and of the Council
of 7 March 2002 on a common regulatory framework for elec-
tronic communications networks and services
(Framework
Directive) and Article 7 of Directive 2002/19/EC (2) of the Euro-
pean Parliament and of the Council of 7 March 2002 on access
to, and interconnection of, electronic communications networks
and associated facilities (Access Directive) if, under national law,
a statutory requirement formerly provided for in that law under
which interconnection charges are to be calculated by reference
to the cost of the efficient provision of services is to be main-
tained temporarily, even though there is no obligation to do so
under Community law?

(1) OJ L 108, p. 33.
(2) OJ L 108, p. 7.

Reference for a preliminary ruling from the Cour de Cassa-
lodged on 23 January 2007 — Paul
tion (France)
Chevassus-Marche v Groupe Danone SA, Kro beer brands
SA (BKSA), Eaux minérales d'Evian SA (SAEME)

(Case C-19/07)

(2007/C 69/14)

Language of the case: French

Referring court

Cour de Cassation

Parties to the main proceedings

Applicant: Paul Chevassus-Marche

Defendants: Groupe Danone SA, Kro beer brands SA (BKSA),
Eaux minérales d'Evian SA (SAEME)

Question referred

Is Article 7(2) of Council Directive 86/653/EEC of 18 December
1986 on the coordination of the laws of the Member States
relating to self-employed commercial agents (1) to be interpreted
as meaning that a commercial agent entrusted with a specific
geographical area is entitled to commission where a commercial
transaction between a third party and a customer belonging to
that area has been concluded without any action, either direct
or indirect, on the principal's part?

(1) OJ L 382, 1986, p. 17.

Reference for a preliminary ruling from the Wojewódzki
Sąd Administracyjny we Wrocławiu (Poland) lodged on
25 January 2007 — Alicja Sosnowska v Izba Skarbowa we
Wrocławiu Ośrodek Zamiejscowy w Wałbrzychu

(Case C-25/07)

(2007/C 69/15)

Language of the case: Polish

Referring court

Wojewódzki Sąd Administracyjny we Wrocławiu

Parties to the main proceedings

Applicant: Alicja Sosnowska

Defendant: Dyrektor Izba Skarbowej we Wrocławiu Ośrodek
Zamiejscowy w Wałbrzychu

Questions referred

1. Does the third paragraph of Article 5 EC,

in conjunction
with Article 2 of First Council Directive 67/227/EEC (1) of
11 April 1967 on the harmonisation of
legislation of
Member States concerning turnover taxes and Article 18(4)
of Sixth Council Directive 77/388/EEC (2) of 17 May 1977
on the harmonisation of the laws of the Member States
relating to turnover taxes — Common system of value added
tax: uniform basis of assessment, confer on a Member State
the right to incorporate into national provisions on the tax
on goods and services the rules laid down in Articles 97(5)
and (7) of the Ustawa o podatku od towarów i usług (Law
on the tax on goods and services) of 11 March 2004 …?

C 69/8

EN

Official Journal of the European Union

24.3.2007

2. Do the rules laid down in Articles 97(5) and (7) of the
Ustawa o podatku od towarów i usług of 11 March 2004 …
constitute special measures to prevent certain types of tax
evasion and avoidance within the meaning of Article 27(1)
of the Sixth Directive?

(1) OJ L 71, 1967, p. 1301.
(2) OJ L 145, p. 1.

Action brought on 30 January 2007 — Commission of the
European Communities v Grand Duchy of Luxembourg

(Case C-34/07)

(2007/C 69/17)

Language of the case: French

Parties

Applicant: Commission of the European Communities (repre-
sented by: M. Condou-Durande, Agent)

Defendant: Grand Duchy of Luxembourg

Action brought on 29 January 2007 — Commission of the
European Communities v Republic of Hungary

Form of order sought

(Case C-30/07)

(2007/C 69/16)

Language of the case: Hungarian

Parties

— declare that, by failing to adopt the laws, regulations and
administrative provisions necessary to comply with Council
Directive 2003/109/EC of 25 November 2003 concerning
the status of third-country nationals who are long-term resi-
dents (1) and, in any event, by failing to communicate them
to the Commission, the Grand Duchy of Luxembourg has
failed to fulfil its obligations under that directive;

— order the Grand Duchy of Luxembourg to pay the costs.

Pleas in law and main arguments

The period for transposing Directive 2003/109/EC expired on
23 January 2006.

Applicant(s): Commission of the European Communities (repre-
sented by: M. Condou-Durande and B.D. Simon, acting as Agent
(s))

(1) OJ L 16, 2004, p. 44.

Defendant(s): Republic of Hungary

Form of order sought

Action brought on 1 February 2007 — Commission of the
European Communities v French Republic

— A declaration that, by failing to adopt the laws, regulations
and administrative provisions necessary to implement
Council Directive 2003/109/EC of 25 November 2003
concerning the status of third-country nationals who are
long-term residents (1) or by failing to inform the Commis-
sion thereof, the Republic of Hungary has failed to fulfil its
obligations under that directive.

Parties

(Case C-37/07)

(2007/C 69/18)

Language of the case: French

— An order that the Republic of Hungary pay the costs.

Applicant: Commission of the European Communities (repre-
sented by: M. Condou-Durande, Agent)

Pleas in law and main arguments

The period prescribed for the implementation of the directive in
national law expired on 23 January 2006.

(1) OJ L 16, 2003, p. 44.

Defendant: French Republic

Form of order sought

— declare that, by failing to adopt the laws, regulations and
administrative provisions necessary to comply with Council
Directive 2003/109/EC of 25 November 2003 concerning
the status of third-country nationals who are long-term resi-
dents (1) and, in any event, by failing to communicate them
to the Commission, the French Republic has failed to fulfil
its obligations under that directive;

— order the French Republic to pay the costs.