Case C-43/07: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 2 February 2007 — D.M.M.A. Arens-Sikken v Staatssecretaris van Financiën
Date: 2007-03-24
Institutions: Court of Justice
Subjects: capital transfer tax, debt, inheritance, interpretation of the law, law of succession, real property, tax system

24.3.2007

EN

Official Journal of the European Union

C 69/9

Pleas in law and main arguments

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

Reference for a preliminary ruling from the Tribunal de
Pequena Instância Criminal do Porto lodged on 2 February
2007 — Liga Portuguesa de Futebol Profissional (CA/LPFP)
and Baw International Ltd v Departamento de Jogos da
Santa Casa da Misericórdia de Lisboa

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

(Case C-42/07)

(2007/C 69/20)

Language of the case: Portuguese

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

Referring court

Tribunal de Pequena Instância Criminal do Porto

(Case C-41/07)

(2007/C 69/19)

Language of the case: Portuguese

Parties

Applicant: Commission of the European Communities (repre-
sented by: A. Caeiros and B. Stromsky, acting as Agents)

Defendant: Portuguese Republic

Form of order sought

— principally, a declaration that, by failing to adopt all the
laws, regulations and administrative provisions necessary to
comply with Commission Directive 2005/28/EC (1) of
8 April 2005 laying down principles and detailed guidelines
for good clinical practice as regards investigational medicinal
products for human use, as well as the requirements for
authorisation of the manufacturing or importation of such
products, the Portuguese Republic has failed to fulfil its obli-
gations under Article 31 of that directive;

— or, a declaration that, by failing in any event to communi-
cate those provisions to the Commission of the European
Communities, the Portuguese Republic has failed to fulfil its
obligations under that directive;

— an order that the Portuguese Republic should pay the costs.

Pleas in law and main arguments

The period prescribed for transposition into domestic law of
that directive expired on 29 January 2006.

(1) OJ L 91, 2005, p. 13.

Parties to the main proceedings

Applicants: Liga Portuguesa de Futebol Profissional
and Baw International Ltd

(CA/LPFP)

Defendant: Departamento de Jogos da Santa Casa da Misericórdia
de Lisboa

Questions referred

1. Does the monopoly granted to Santa Casa [da Misericórdia de
Lisboa], when relied on against Baw [International Ltd], that is
to say, against a provider of services established in another
Member State in which it lawfully provides similar services,
which has no physical establishment in Portugal, constitute
an impediment to the free provision of services, in breach of
the principles of freedom to provide services, freedom of
establishment and the free movement of payments enshrined
in Articles 49, 43 and 56 respectively of the EC Treaty?

2. Is it contrary to Community law, in particular to the above-
mentioned principles, for rules of domestic law such as those
at issue in the main proceedings first to establish a mono-
poly in favour of a single body for the operation of lotteries
and mutual betting and then to extend that monopoly to
‘the entire national territory, including … the internet’?

Reference for a preliminary ruling from the Hoge Raad der
Nederlanden (Netherlands) lodged on 2 February 2007 —
D.M.M.A. Arens-Sikken v Staatssecretaris van Financiën

(Case C-43/07)

(2007/C 69/21)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

C 69/10

EN

Official Journal of the European Union

24.3.2007

Parties to the main proceedings

Appellant: D.M.M.A. Arens-Sikken

Respondent: Staatssecretaris van Financiën

Questions referred

1. Must Articles 73b and 73d of the EC Treaty (now Articles 56
EC and 58 EC respectively) be interpreted as precluding a
Member State from taxing the inheritance under inheritance
law of immovable property situated in that Member State
and forming part of
in
another Member State at the time of his death on the basis
of the value of the immovable property without account
being taken of overendowment debts owed by the inheritor
by reason of a testamentary parental partition inter vivos?

the estate of a person resident

2. If the answer to the previous question is in the affirmative
and if it must also be determined by means of a comparison
whether and,
if so, to what extent overendowment debts
must be taken into account, what method of comparison —
one of the two methods referred to in 3.6.6 [of the judg-
ment] or another method entirely — must be used in a case
such as the present to determine whether the inheritance
duty which would have been levied if the testator had been
resident in the Netherlands at the time of his death would
have been less than the transfer duty?

3. Does it make any difference to the analysis of the obligation
possibly imposed by the EC Treaty on the Member State in
which the immovable property is situated to permit
the
deduction of the overendowment debts in whole or in part
whether that deduction leads to a smaller concession to
prevent double taxation in the Member State which considers
itself to have authority to tax the estate by virtue of the testa-
tor's place of residence?

information and

Council of 28 January 2003 on public access to environ-
mental
repealing Council Directive
90/313/EEC or,
in any event, by failing to communicate
such measures to the Commission, the Federal Republic of
Germany has failed to fulfil its obligations under that direc-
tive;

— order the Federal Republic of Germany to pay the costs.

Pleas in law and main arguments

The time-limit for transposition of the directive into national
law expired on 14 February 2005.

(1) OJ L 41, 2003, p. 26.

Action brought on 5 February 2007 — Commission of the
European Communities v Kingdom of Spain

(Case C-50/07)

(2007/C 69/23)

Language of the case: Spanish

Parties

Applicant: Commission of the European Communities (repre-
sented by: B. Stromsky and S. Pardo Quintillán, acting as
Agents)

Defendant: Kingdom of Spain

Action brought on 2 February 2007 — Commission of the
European Communities v Federal Republic of Germany

Form of order sought

(Case C-44/07)

(2007/C 69/22)

Language of the case: German

Parties

— A declaration that, by failing to adopt all the laws, regula-
tions and administrative provisions necessary to comply
with Directive 2004/24/EC (1) of the European Parliament
and of the Council of 31 March 2004 amending, as regards
traditional herbal medicinal products, Directive 2001/83/EC
on the Community code relating to medicinal products for
human use, the Kingdom of Spain has failed to fulfil its obli-
gations under Article 2 of that directive;

— an order that the Kingdom of Spain should pay the costs.

Applicant: Commission of the European Communities (repre-
sented by: U. Wölker, acting as Agent)

Pleas in law and main arguments

Defendant: Federal Republic of Germany

Form of order sought

The period prescribed for transposition into domestic law of
Directive 2004/24/EC expired on 30 October 2005.

— Declare that, by failing to adopt all the laws, regulations and
administrative provisions necessary to transpose Directive
2003/4/EC (1) of
the

the European Parliament and of

(1) OJ L 136, 2004, p. 85.