Case C-45/05: Judgment of the Court (Second Chamber) of 24 May 2007 (reference for a preliminary ruling from the College van Beroep voor het bedrijfsleven (Netherlands)) — Maatschap Schonewille-Prins v Minister van Landbouw, Natuur en Voedselkwaliteit (Agricultural structures — Community aid schemes — Beef and veal sector — Identification and registration of bovine animals — Slaughter premium — Exclusion and reduction)
Date: 2007-07-07
Institutions: Court of Justice
Subjects: aid system, cattle, data transmission, database, database management system, exchange of information, interpretation of the law, slaughter premium, traceability

C 155/2

EN

Official Journal of the European Union

7.7.2007

V

(Announcements)

COURT PROCEEDINGS

COURT OF JUSTICE

Judgment of the Court (Second Chamber) of 24 May 2007
(reference for a preliminary ruling from the College van
Beroep voor het bedrijfsleven (Netherlands)) — Maatschap
Schonewille-Prins v Minister van Landbouw, Natuur en
Voedselkwaliteit

No 820/97 (OJ 2000 L 204, p. 1) — Slaughter premium —
Compliance with Regulation No 1760/2000 — Community
exclusions and reductions — Application to national exclusions
and reductions — Corrections and additions made to the infor-
mation on the computerised database

(Case C-45/05) (1)

(Agricultural structures — Community aid schemes — Beef
and veal sector — Identification and registration of bovine
animals — Slaughter premium — Exclusion and reduction)

Operative part of the judgment

(2007/C 155/02)

Language of the case: Dutch

Referring court

College van Beroep voor het bedrijfsleven

Parties to the main proceedings

Applicant: Maatschap Schonewille-Prins

Defendant: Minister van Landbouw, Natuur en Voedselkwaliteit

Re:

Reference for a preliminary ruling — College van Beroep voor
het bedrijfsleven — Interpretation of Article 21 of Council
Regulation (EC) No 1254/1999 of 17 May 1999 on the
common organisation of the market in beef and veal (OJ 1999
L 160, p. 21) and of Articles 44, 45 and 47(2) of Commission
Regulation (EC) No 2419/2001 of 11 December 2001 laying
down detailed rules for applying the integrated administration
and control system for certain Community aid schemes estab-
lished by Council Regulation (EEC) No 3508/92 (OJ 2001
L 327, p. 11) — Interpretation of Article 11 of Commission
Regulation (EEC) No 3887/92 of 23 December 1992 laying
down detailed rules for applying the integrated administration
and control
system for certain Community aid schemes
(OJ 1992 L 391, p. 36) and of Article 22 of Regulation (EC)
No 1760/2000 of the European Parliament and of the Council
of 17 July 2000 establishing a system for the identification and
registration of bovine animals and regarding the labelling of
beef and beef products and repealing Council Regulation (EC)

1. Article 21 of Council Regulation (EC) No 1254/1999 of 17 May
1999 on the common organisation of the market in beef and veal
must be interpreted as meaning that the failure to comply with the
period for notification to the computerised database of the move-
ment of a bovine animal to or from a holding, laid down in the
second indent of Article 7(1) of Regulation (EC) No 1760/2000
of the European Parliament and of the Council of 17 July 2000
establishing a system for
the identification and registration of
bovine animals and regarding the labelling of beef and beef
products and repealing Council Regulation (EC) No 820/97,
renders that bovine animal ineligible for a slaughter premium and,
consequently, results in the exclusion of
that premium for that
animal.

2. Consideration of the second question referred has revealed nothing
capable of casting doubt on the validity of Article 21 of Regulation
No 1254/1999 in the light of the principle of proportionality, in
so far as that article renders a bovine animal in respect of which
there has been a failure to comply with the notification period set
out in Article 7(1), second indent, of Regulation No 1760/2000
ineligible for a slaughter premium and consequently results in the
exclusion of that premium for that animal.

3. Articles 44 and 45 of Commission Regulation (EC) No 2419/
2001 of 11 December 2001 laying down detailed rules for
applying the integrated administration and control
system for
certain Community aid schemes established by Council Regulation
(EEC) No 3508/92 do not apply to the exclusion of a slaughter
premium for
of which the
animal
information regarding its movement to or from a holding was not
notified to the computerised database within the period laid down
in Article 7(1), second indent, of Regulation No 1760/2000, so
as to render that bovine animal eligible for a slaughter premium,
even in the case where that information sent to the database in
question after the expiry of the prescribed period was correct.

in respect

bovine

a

7.7.2007

EN

Official Journal of the European Union

C 155/3

4. Article 11 of Commission Regulation (EEC) No 3887/92 of
23 December 1992 laying down detailed rules for applying the
integrated administration and control system for certain Community
aid schemes and/or Article 22 of Regulation No 1760/2000
must be interpreted as meaning that a Member State cannot lay
down national penalties consisting in reductions and exclusions
from the total amount of Community aid which can be claimed by
a farmer who has applied for a slaughter premium, since penalties
in Regulation
set out
that
of
No 3887/92.

type are already

in detail

(1) OJ C 93, 16.4.2005.

Judgment of the Court (Fourth Chamber) of 24 May 2007
(reference
from the
preliminary
Verwaltungsgerichtshof (Austria)) — Winfried L. Holböck
v Finanzamt Salzburg-Land

ruling

for

a

country, who holds two thirds of the share capital in that company, is
taxed at the ordinary rate of income tax, whereas a shareholder in
receipt of dividends from a resident company is taxed at a rate of half
the average tax rate.

(1) OJ C 143, 11.6.2005.

Judgment of the Court (Seventh Chamber) of 24 May 2007
— Commission of the European Communities v Kingdom
of Spain

(Case C-361/05) (1)

(Failure by a Member State to fulfil its obligations — Waste
management — Directives 75/442/EEC and 1999/31/EC —
Illegal and uncontrolled waste tips — Waste tips at Níjar,
Hoyo de Miguel and Cueva del Mojón)

(Case C-157/05) (1)

(Free movement of capital — Freedom of establishment —
Income tax — Distribution of dividends — Income from
capital originating in a non-member country)

(2007/C 155/04)

Language of the Case: Spanish

(2007/C 155/03)

Language of the case: German

Referring court

Verwaltungsgerichtshof

Parties

Applicant: Commission of the European Communities (repre-
sented by: I. Martínez del Peral and M. Konstantinidis, acting as
Agents)

Defendant: Kingdom of Spain (represented by:
Contreras and M. Muñoz Pérez, Agents)

I. del Cuvillo

Parties to the main proceedings

Re:

Appellant: Winfried L. Holböck

Respondent: Finanzamt Salzburg-Land

Re:

Reference for a preliminary ruling — Verwaltungsgerichtshof —
Interpretation of Articles 56 EC and 57 EC — National legisla-
tion relating to taxation of dividends issued — Natural person
residing in the territory of that State holding two thirds of the
shares in a company established in the territory of a non-
member country (Switzerland) — Taxation of dividends at the
ordinary rate of income tax, in contrast to the reduced rate at
which dividends originating inland are taxed

Operative part of the judgment

Article 57(1) EC must be interpreted as meaning that Article 56 EC
is without prejudice to the application by a Member State of legislation
which existed on 31 December 1993 under which a shareholder in
receipt of dividends from a company established in a non-member

Failure by a Member State to fulfil its obligations — Infringe-
ment of Articles 4, 9 and 13 of Council Directive 75/442/EEC,
of 15 July 1975, on waste (OJ 1975 L 194, p. 39), as amended
by Council Directive 91/156/EEC of 18 March 1991 (OJ 1991
L 78, p. 32) and of Article 14 of Council Directive 1999/31/EC
of 26 April 1999 on the landfill of waste (OJ 1999 L 182, p. 1)
— Waste tips at Níjar, Hoyo de Miguel and Cueva del Mojón,
situated in La Mojonera

Operative part of the judgment

The Court:

1. Declares that, by failing to adopt, within the prescribed period, the
necessary provisions to ensure application of Articles 4, 9 and 13
of Council Directive 75/442/EEC of 15 July 1975 on waste —
as amended by Council Directive 91/156/EEC of 18 March 1991
— and of Article 14 of Council Directive 1999/31/EC of 26
April 1999 on the landfill of waste, with regard to the waste tips
at Níjar, Hoyo de Miguel and Cueva del Mojón (Province of
Almería), the Kingdom of Spain has failed to fulfil its obligations
under those provisions;