Case C-15/06 P: Judgment of the Court (Fifth Chamber) of 22 March 2007 — Regione Siciliana v Commission of the European Communities (Appeal — European Regional Development Fund (ERDF) — Closure of Community financial assistance — Action for annulment — Admissibility — Local or regional entity — Measures of direct and individual concern to that entity — Direct concern)
Date: 2007-04-28
Institutions: Court of Justice
Subjects: EU financial instrument, European Regional Development Fund, General Court (EU), Italy, action for annulment (EU), coordination of aid, investment aid

28.4.2007

EN

Official Journal of the European Union

C 96/15

Operative part of the judgment

Operative part of the judgment

Article 13B(d)(2) of Sixth Council Directive 77/388/EEC 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 must be interpreted as meaning that the concept of
assumption of obligations excludes from the scope of that provision
obligations which are non-pecuniary, such as the obligation to renovate
a property.

(1) OJ C 60, 11.3.2006.

Judgment of the Court (Fifth Chamber) of 22 March 2007
the European
— Regione Siciliana v Commission of

Communities

(Case C-15/06 P) (1)

The Court:

1. Sets aside the judgment of the Court of First Instance of the Euro-
pean Communities of 18 October 2005 in Case T-60/03
Regione Siciliana v Commission.

2. Rejects as inadmissible the Regione Siciliana's action for annulment
of Commission Decision C (2002) 4905 of 11 December 2002
relating to the cancellation of
the aid granted to the Italian
Republic by Commission Decision C (87) 2090 026 of
17 December 1987 concerning the provision of assistance by the
European Regional Development Fund as infrastructure investment,
for a sum no less than EUR 15 million, in Italy (region: Sicily),
and for the recovery of the advance on that assistance made by the
Commission.

3. Declares that it is not necessary to rule on the appeal brought by
the Regione Siciliana against the judgment referred to in para-
graph 1 of the present operative part.

4. Orders the Regione Siciliana to pay the costs of these proceedings

and also those incurred in the procedings at first instance.

(Appeal — European Regional Development Fund (ERDF) —
Closure of Community financial assistance — Action for
annulment — Admissibility — Local or regional entity —
Measures of direct and individual concern to that entity —
Direct concern)

(1) OJ C 74, 25.3.2006.

(2007/C 96/24)

Language of the case: Italian

Judgment of the Court (Eighth Chamber) of 19 April 2007
(reference for a preliminary ruling from the Lietuvos
teismas — Republic of
vyriausiasis
Lithuania) — UAB Profisa v Muitinės departamentas prie
Lietuvos respublikos finansц ministerijos

administracinis

(Case C-63/06) (1)

Parties

Appellant: Regione Siciliana, (represented by G. Aiello, lawyer)

Other party to the proceedings: Commission of
the European
Communities, (represented by E. de March and L. Flynn, Agents,
G. Faedo, lawyer)

Re:

Appeal against the judgment of the Court of First Instance (First
Chamber, Extended Composition) of 18 October 2005 in Case
T-60/03 Regione Siciliana v Commission, in which the Court of
First Instance dismissed as unfounded an action for annulment
of Commission Decision C(2002) 4905 of 11 December 2002
relating to the cancellation of the aid initially granted by the
European Regional Development Fund (ERDF) for a sum no less
than ECU 15 million in respect of an infrastructure project for
the construction of a dam in Sicily (Italy), and the recovery of
the advance made by the Commission

(Directive 92/83/EEC — Harmonisation of structures of
excise
beverages —
Article 27(1)(f) — Alcohol contained in chocolate products —
Exemption from the harmonised excise duty)

on alcohol

alcoholic

duties

and

(2007/C 96/25)

Language of the case: Lithuanian

Referring court

Lietuvos vyriausiasis administracinis teismas

Parties to the main proceedings

Applicant: UAB Profisa

Defendant: Muitinės departamentas prie Lietuvos respublikos
finansų ministerijos