Case C-199/04: Judgment of the Court (Second Chamber) of 1 February 2007 — Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland (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)
Date: 2007-04-14
Institutions: Court of Justice
Subjects: European Commission, United Kingdom, action for failure to fulfil an obligation, environmental impact, national implementing measure, project evaluation

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)