Case C-168/06: Order of the Court (Sixth Chamber) of 6 March 2007 (reference for a preliminary ruling from the Wojewódzki Sąd Administracyny w Łodzi (Regional Administrative Court, Łódź) — Ceramika Paradyż sp.z oo v Dyrektor Izby Skarbowej w Łodzi (Article 104(3), first subparagraph, of the Rules of Procedure — First and Sixth VAT Directives — Facts pre-dating the accession of the Republic of Poland to the European Union — Jurisdiction of the Court)
Date: 2007-04-28
Institutions: Court of Justice
Subjects: VAT, interpretation of the law, tax evasion, tax harmonisation, tax law

C 96/22

EN

Official Journal of the European Union

28.4.2007

Other parties to the proceedings: Commission of the European
Communities
(represented by: X. Lewis and F. Simonetti,
Agents), Republic of Finland

Parties

Applicant: Ceramika Paradyż sp.z oo

Defendant: Dyrektor Izby Skarbowej w Łodzi

Re:

of

against

brought

judgment

Appeal
the Court
the
of First Instance (Third Chamber) of 14 December 2005 in Case
T-369/03 Arizona Chemical and Others v Commission,
in
which the Court of First
Instance declared inadmissible an
action for annulment of Commission Decision D(2003)430245
of 20 August 2003, rejecting the applicant's request to withdraw
rosin from the list of dangerous substances set out in Annex I
to Council Directive 67/548/EEC of 27 June 1967 on the
approximation of the laws, regulations and administrative provi-
sions relating to the classification, packaging and labelling of
dangerous substances (OJ L 196, p. 1)

Re:

Reference for a preliminary ruling — Wojewódzki Sąd Adminis-
tracyny w Łodzi (Poland) — Interpretation of the second para-
graph of Article 2 of First Council Directive 67/227/EEC of
11 April 1967 on the harmonisation of legislation of Member
States concerning turnover taxes (OJ 1967 L 71, p. 1301), and
Articles 2, 10(1)(a), 10(2) and 27(1) of Directive 77/388/EEC:
Sixth Council Directive 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 assess-
ment (OJ 1977 L 145, p. 1) — National legislation providing
for the imposition of an additional tax in cases where irregulari-
ties are found in the return submitted by the taxable person

Operative part of the order

1. The appeal is dismissed.

Operative part of the order

2. Arizona Chemical BV, Eastman Belgium BVBA and Cray Valley

Iberica SA shall bear the costs.

The Court of Justice of the European Communities has no jurisdiction
to reply to the questions referred by the Wojewódzki Sąd Administra-
cyny w Łodzi.

(1) OJ C 121, 20.5.2006.

(1) OJ C 143, 17.6.2006.

Order of the Court (Sixth Chamber) of 6 March 2007
(reference for a preliminary ruling from the Wojewódzki
Sąd Administracyny w Łodzi
(Regional Administrative
Court, Łódź) — Ceramika Paradyż sp.z oo v Dyrektor Izby
Skarbowej w Łodzi

Order of

the Court of 9 March 2007 — Schneider

Electric SA v Commission of the European Communities

(Case C-188/06 P) (1)

(Case C-168/06) (1)

(Appeals — Concentrations between undertakings — Electri-
city distribution market — Decisions to initiate and close
proceedings)

(Article 104(3), first subparagraph, of the Rules of Procedure
— First and Sixth VAT Directives — Facts pre-dating the
accession of the Republic of Poland to the European Union —
Jurisdiction of the Court)

(2007/C 96/39)

Language of the case: French

(2007/C 96/38)

Language of the case: Polish

Parties

Referring court

Wojewódzki Sąd Administracyny w Łodzi

Applicant: Schneider Electric SA (represented by: A. Winckler,
I. Girgenson and M. Pittie, avocats)

Other party to the proceedings: Commission of
the European
Communities (represented by: A. Bouquet and O. Beynet, as
Agents)