Case C-157/05: Judgment of the Court (Fourth Chamber) of 24 May 2007 (reference for a preliminary ruling from the Verwaltungsgerichtshof (Austria)) — Winfried L. Holböck v Finanzamt Salzburg-Land (Free movement of capital — Freedom of establishment — Income tax — Distribution of dividends — Income from capital originating in a non-member country)
Date: 2007-07-07
Institutions: Court of Justice
Subjects: free movement of capital, interpretation of the law, tax on investment income

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;