Case C-226/07: Reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 7 May 2007 — Flughafen Köln/Bonn GmbH v Hauptzollamt Köln
Date: 2007-07-07
Institutions: Court of Justice
Subjects: electrical energy, energy-generating product, fuel tax, interpretation of the law, tax rebate, tax system

7.7.2007

EN

Official Journal of the European Union

C 155/15

or in the alternative:

declare that, by failing to communicate to the Commission
the laws, regulations and administrative provisions necessary
to comply with Directive 2004/49/EC of
the European
Parliament and of the Council of 29 April 2004 on safety
on the Community's railways and amending Council Direc-
tive 95/18/EC on the licensing of railway undertakings and
Directive 2001/14/EC on the allocation of railway infra-
structure capacity and the levying of charges for the use of
railway infrastructure and safety certification (Railway Safety
Directive), the Grand Duchy of Luxembourg has failed to
fulfil its obligations under Article 33 of that directive;

— order the Grand Duchy of Luxembourg to pay the costs.

Pleas in law and main arguments

The period for transposition of Directive 2004/49/EC expired
on 30 April 2006.

(1) OJ 2004 L 164, p. 44, and corrigendum OJ 2004 L 220, p. 16.

which has claimed a refund of that tax, can rely directly on this
provision?

(1) OJ 2003 L 283, p. 51.

Reference for a preliminary ruling from the Tribunal
administratif de Paris (France) lodged on 9 May 2007 —
Diana Mayeur v Ministre de la santé et des solidarités

(Case C-229/07)

(2007/C 155/29)

Language of the case: French

Referring court

Tribunal administratif de Paris

Reference for a preliminary ruling from the Finanzgericht
Düsseldorf (Germany) lodged on 7 May 2007 — Flughafen
Köln/Bonn GmbH v Hauptzollamt Köln

Parties to the main proceedings

Applicant: Diana Mayeur

(Case C-226/07)

(2007/C 155/28)

Language of the case: German

Referring court

Finanzgericht Düsseldorf

Parties to the main proceedings

Applicant: Flughafen Köln/Bonn GmbH

Defendant: Hauptzollamt Köln

Question referred

Is Article 14(1)(a) of Council Directive 2003/96/EC of
27 October 2003 restructuring the Community framework for
the taxation of energy products and electricity (1) to be inter-
preted as meaning that an undertaking which used gas oil on
which tax was paid coming within heading 2710 of
the
Combined Nomenclature in order to produce electricity, and

Defendant: Ministre de la santé et des solidarités

Question referred

Do the provisions of Article 23 of Directive 2004/38/EC of
29 April 2004 (1) entitle a national of a non-Member State,
who is married to a Community national, to rely on the Com-
munity rules relating to the mutual recognition of diplomas and
to the freedom of establishment, and do they require the compe-
tent authorities of the Member State, from which authorisation
to practise a regulated profession is sought, to take into consid-
eration all
the diplomas, certificates and other evidence of
formal qualifications, even if they were obtained outside the
European Union but if, at least, they have been recognised in
another Member State, and the relevant experience of
the
person concerned, by comparing the specialised knowledge and
abilities certified by those diplomas and that experience with the
knowledge and qualifications required by the national rules?

(1) Directive 2004/38/EC of

the Parliament and of

the Council of
29 April 2004 on the right of citizens of the Union and their family
the
members to move and reside freely within the territory of
Member States amending Regulation (EEC) No 1612/68 and
repealing Directives
72/194/EEC,
73/148/EEC, 75/34/EEC, 75/35/EEC, 90/364/EEC, 90/365/EEC and
93/96/EEC (OJ 2004 L 158, p. 77, and corrigenda — OJ 2004
L 229, p. 35 and OJ 2005 L 197, p. 34).

64/221/EEC,

68/360/EEC,