Case C-63/06: Judgment of the Court (Eighth Chamber) of 19 April 2007 (reference for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Republic of Lithuania) — UAB Profisa v Muitinės departamentas prie Lietuvos respublikos finansц ministerijos (Directive 92/83/EEC — Harmonisation of structures of excise duties on alcohol and alcoholic beverages — Article 27(1)(f) — Alcohol contained in chocolate products — Exemption from the harmonised excise duty)
Date: 2007-04-28
Institutions: Court of Justice
Subjects: alcohol, confectionery product, excise duty, interpretation of the law, tax exemption, tax harmonisation

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

C 96/16

EN

Official Journal of the European Union

28.4.2007

Re:

laying down minimum standards for the reception of asylum
seekers (OJ 2003 L 31, p. 18)

Reference for a preliminary ruling — Lietuvos vyriausiasis
administracinis teismas — Interpretation of Article 27(1)(f) of
Council Directive 92/83/EEC of 19 October 1992 concerning
harmonisation of the structures of excise duties on alcohol and
alcoholic beverages (OJ 1992 L 316, p. 21) — Obligation to
exempt alcohol contained in chocolate products being imported
from third countries

Operative part of the judgment

The Court:

Operative part of the judgment

Article 27(1)(f) of Council Directive 92/83/EEC of 19 October 1992
on the harmonisation of the structures of excise duties on alcohol and
alcoholic beverages should be understood as imposing an obligation on
Member States to exempt from harmonised excise duty ethyl alcohol
the European Union and
imported into the customs territory of
contained in chocolate products intended for direct use, where the
alcohol content does not exceed 8.5 litres for every 100 kilograms of
the chocolate products.

(1) OJ C 86, 8.4.2006.

1. Declares that, by failing to adopt, within the prescribed period, the
laws, regulations and administrative provisions necessary to comply
with Council Directive 2003/9/EC of 27 January 2003 laying
down minimum standards for the reception of asylum seekers, the
Hellenic Republic has failed to fulfil its obligations under Article 26
of that directive;

2. Orders the Hellenic Republic to pay the costs.

(1) OJ C 74 of 25.3.2006.

Judgment of the Court (Sixth Chamber) of 19 April 2007
— Commission of the European Communities v Kingdom
of Spain

Judgment of the Court (Fifth Chamber) of 19 April 2007 —
the European Communities v Hellenic
Commission of

(Case C-141/06) (1)

Republic

(Case C-72/06) (1)

(Failure of a Member State to fulfil obligations — Directive
2002/65/EC — Financial services — Distance marketing —
Failure to transpose within the prescribed period)

(Failure of a Member State to fulfil obligations — Directive
2003/9/EC — Asylum policy — Asylum seekers — Reception
— Minimum standards — Failure to transpose within the
prescribed period)

(2007/C 96/27)

Language of the case: Spanish

(2007/C 96/26)

Language of the case: Greek

Parties

Parties

Applicant: Commission of the European Communities (repre-
sented by: A. Aresu and R. Vidal Puig, Agents)

Defendant: Kingdom of Spain (represented by: M.A. Sampol
Pucurull, Agent)

Applicant: Commission of the European Communities (repre-
sented by: M. Condou-Durande and C. O'Reilly, Agents)

Defendant: Hellenic Republic (represented by: N. Dafniou, Agent)

Re:

Re:

Failure of a Member State to fulfil obligations — Failure to
adopt, within the prescribed period, the provisions necessary to
comply with Council Directive 2003/9/EC of 27 January 2003

than private insurance,

Failure of a Member State to fulfil obligations — Failure to
adopt, within the period prescribed, as regards financial services
other
the provisions necessary to
comply with Directive 2002/65/EC of the European Parliament
and of
the Council of 23 September 2002 concerning the
distance marketing of consumer financial services and amending
Council Directive 90/619/EEC and Directives 97/7/EC and
98/27/EC (OJ 2002 L 271, p. 16)