Case C-150/04: Judgment of the Court (Grand Chamber) of 30 January 2007 — Commission of the European Communities v Kingdom of Denmark (Failure of a Member State to fulfil obligations — Freedom of movement for workers — Freedom to provide services — Free movement of capital — Freedom of establishment — Income tax — Pensions — Policy taken out with a pension institution in another Member State — Tax legislation — Limitation on the deductibility or exemption from taxable income of contributions paid into a pension scheme — Overriding reasons in the public interest — Effectiveness of supervision of taxation — Cohesion of the tax system — Symmetry of the tax system — Double taxation convention)
Date: 2007-04-14
Institutions: Court of Justice
Subjects: Denmark, EU law - national law, action for failure to fulfil an obligation, life assurance, pension scheme, tax convention, tax law, tax relief, tax system

C 82/2

EN

Official Journal of the European Union

14.4.2007

V

(Announcements)

COURT PROCEEDINGS

COURT OF JUSTICE

Judgment of the Court (Third Chamber) of 15 February
the European Communities v
2007 — Commission of

Judgment of the Court (Grand Chamber) of 30 January
the European Communities v
2007 — Commission of

Kingdom of the Netherlands

Kingdom of Denmark

(Case C-34/04) (1)

(Failure of a Member State to fulfil obligations — Fishing
licences — Regulation (EC) No 3690/93 — Vessels Wiron III
and Wiron IV — Definitive transfer of those vessels to Argen-
tina)

(2007/C 82/02)

Language of the case: Dutch

Parties

Applicant: Commission of the European Communities (repre-
sented by: T. van Rijn and C. Diderich, Agents)

Defendant: Kingdom of the Netherlands (represented by: H.G.
Sevenster, Agent)

Re:

Failure of a Member State to fulfil its obligations — Article 5 of
Council Regulation (EC) No 3690/93 of 20 December 1993
establishing a Community system laying down rules for the
minimum information to be contained in fishing licences
(OJ 1993 L 341, p. 93) — Failure to withdraw the fishing
licences granted to the vessels Wiron III and Wiron IV following
their definitive transfer to Argentina

Operative part of the judgment

The Court:

1. Dismisses the action;

(Case C-150/04) (1)

(Failure of a Member State to fulfil obligations — Freedom of
movement for workers — Freedom to provide services — Free
movement of capital — Freedom of establishment — Income
tax — Pensions — Policy taken out with a pension institution
in another Member State — Tax legislation — Limitation on
the deductibility or exemption from taxable income of contri-
butions paid into a pension scheme — Overriding reasons in
the public interest — Effectiveness of supervision of taxation
— Cohesion of the tax system — Symmetry of the tax system
— Double taxation convention)

(2007/C 82/03)

Language of the case: Danish

Parties

Applicant: Commission of the European Communities (repre-
sented by: initially by S. Tams, and subsequently by R. Lyal and
H. Støvlbæk, Agents)

Defendant: Kingdom of Denmark (represented by:
Agent)

J. Molde,

Intervener in support of the defendant: Kingdom of Sweden, (repre-
sented by: A. Kruse, Agent)

2. Orders the Commission of the European Communities to pay the

costs.

Re:

(1) OJ C 71, 20.3.2004.

Failure by a Member State to fulfil obligations — Infringement
of Articles 39, 43, 49 and 56 EC — Tax legislation limiting
income tax deductions for pension insurance contributions to
schemes set up with undertakings in the Member State

14.4.2007

EN

Official Journal of the European Union

C 82/3

Operative part of the judgment

The Court:

1. Declares that, by introducing and maintaining in force a system for
life assurance and pensions under which tax deductions and tax
exemptions for payments are granted only for payments under
contracts entered into with pension institutions established in
Denmark, whereas no such tax relief is granted for payments made
under contracts entered into with pension institutions established in
other Member States, the Kingdom of Denmark has failed to fulfil
its obligations under Articles 39 EC, 43 EC and 49 EC;

(OJ 1997 L 73, p. 5) — Consents granted without an assess-
ment

Operative part of the judgment

The Court:

1. Dismisses the action as inadmissible;

2. Orders the Commission of the European Communities to pay the

costs.

2. Orders the Kingdom of Denmark to pay the costs;

3. Orders the Kingdom of Sweden to bear its own costs.

(1) OJ C 179, 10.7.2004.

(1) OJ C 190, 24.7.2004.

Judgment of the Court (Second Chamber) of 1 February
the European Communities v
2007 — Commission of

United Kingdom of Great Britain and Northern Ireland

(Case C-199/04) (1)

(Failure of a Member State to fulfil obligations — Directives
85/337/EEC and 97/11/EC — Assessment of the effects of
certain projects on the environment — Material change in the
use of any buildings or other land — Action inadmissible)

(2007/C 82/04)

Language of the case: English

Judgment of the Court (Third Chamber) of 15 February
2007 (reference for a preliminary ruling from the Bundesfi-
nanzhof (Germany) — Centro Equestre da Lezíria Grande
Lda v Bundesamt für Finanzen

(Case C-345/04) (1)

(Freedom to provide services — Tax legislation — Corporation
tax — Equestrian presentations and lessons organised in a
Member State by a company established in another Member
State — Deduction of operating expenses — Conditions —
Direct economic connection to income received in the State in
which the activity is pursued)

(2007/C 82/05)

Language of the case: German

Parties

Referring court

Bundesfinanzhof (Germany)

Applicant: Commission of the European Communities (repre-
sented by: C.-F. Durand and F. Simonetti, acting as Agents, and
A. Howard, Barrister)

Defendant: United Kingdom of Great Britain and Northern
Ireland (represented by: M. Bethell and E. O'Neill, acting as
Agents, D. Elvin QC and J. Maurici, Barrister)

Parties to the main proceedings

Applicant: Centro Equestre da Lezíria Grande Lda

Defendant: Bundesamt für Finanzen

Re:

Failure of a Member State to fulfil obligations — Articles 2, 3,
4, 5, 6, 8 and 9 of Council Directive 85/337/EEC of 27 June
1985 on the assessment of the effects of certain public and
private projects on the environment (OJ 1985 L 175, p. 40), as
amended by Council Directive 97/11/EC of 3 March 1997

Re:

Reference for a preliminary ruling — Bundesfinanzhof —
Whether national legislation relating to income tax payable by
non-residents which provides that tax is to be repaid where
operating expenses which have a direct economic connection to
income are higher than half of the income is compatible with
Article 59 of the EC Treaty (now, after amendment, Article 49
EC)