Case C-278/06: Judgment of the Court (Fifth Chamber) of 7 June 2007 (reference for a preliminary ruling from the Bundesverwaltungsgericht (Germany)) — Manfred Otten v Landwirtschaftskammer Niedersachsen (Council Regulation (EEC) No 3950/92, as amended by Council Regulation (EC) No 1256/1999 — Article 7(2) — Expiry of a rural lease — Temporary acquisition of a reference quantity by a lessor who is not, and does not intend to become, a milk producer — Transfer of the reference quantity, as soon as possible, through the State sales office to a producer)
Date: 2007-07-21
Institutions: Court of Justice
Subjects: agricultural levy, farm lease, interpretation of the law, milk, regulation of agricultural production

C 170/8

EN

Official Journal of the European Union

21.7.2007

Operative part of the judgment

Operative part of the judgment

the

An individual cannot rely, in the context of legal proceedings against
another individual concerning contractual liability, on the infringement
by
latter of Articles 2 and 3 of Commission Decision
1999/93/EC of 25 January 1999 on the procedure for attesting the
conformity of construction products pursuant
to Article 20(2) of
Council Directive 89/106/EEC as regards doors, windows, shutters,
blinds, gates and related building hardware, and of Annexes II and III
thereto.

Article 7(2) of Council Regulation (EEC) No 3950/92 of 28 December
1992 establishing an additional levy in the milk and milk products
sector, as amended by Council Regulation (EC) No 1256/1999 of
17 May 1999, is to be interpreted as meaning that, on the expiry of
a rural lease on a milk production holding, the attached reference quan-
tity can revert to the lessor in so far as that lessor, not being a producer
himself and having no intention to become one, transfers the reference
quantity as soon as possible through a State sales office to a third
party who has that status.

(1) OJ C 131, 3.6.2006.

(1) OJ C 96, 22.4.2006.

Judgment of the Court (Fifth Chamber) of 7 June 2007
(reference for a preliminary ruling from the Bundesverwal-
(Germany)) — Manfred
v
tungsgericht
Landwirtschaftskammer Niedersachsen

Otten

Order of the Court (Fourth Chamber) of 10 May 2007
from the
preliminary
(reference
Regeringsrätten — Sweden) — Skatteverket v A and B

ruling

for

a

(Case C-278/06) (1)

(Case C-102/05) (1)

(Council Regulation (EEC) No 3950/92, as amended by
Council Regulation (EC) No 1256/1999 — Article 7(2) —
Expiry of a rural lease — Temporary acquisition of a reference
quantity by a lessor who is not, and does not intend to
become, a milk producer — Transfer of the reference quantity,
through the State sales office to a
as soon as possible,

producer)

(2007/C 170/13)

Language of the case: German

(First subparagraph of Article 104(3) of the Rules of Proce-
dure — Free movement of capital — Freedom of establishment
— Taxation — Dividends paid in respect of shares distributed
by a ‘close company’ — ‘Wage rules’ — Taxation of those
dividends as income from assets — Calculation of a flat-rate
yield — Percentage of capital invested and fraction of salaries
— Branch established in a third country — Failure to take
into account employees' wages at this branch)

(2007/C 170/14)

Language of the case: Swedish

Referring court

Bundesverwaltungsgericht

Parties to the main proceedings

Applicant: Manfred Otten

Defendant: Landwirtschaftskammer Niedersachsen

Referring court

Regeringsrätten

Parties

Applicant: Skatteverket

Defendant: A and B

Re:

Re:

Reference for a preliminary ruling — Bundesverwaltungsgericht
— Interpretation of Article 7(2) of Council Regulation (EEC)
No 3950/92 of 28 December 1992 establishing an additional
levy in the milk and milk products sector (OJ 1992 L 405,
p. 1), as amended by Council Regulation (EC) No 1256/1999 of
17 May 1999 (OJ 1999 L 160, p. 73) — Transfer of a reference
quantity on the expiry of a rural lease on a dairy holding to the
lessor who is not a producer himself

Reference for a preliminary ruling — Regeringsrätten — Inter-
pretation of Articles 56 EC and 58 EC — Taxation of dividends
paid by small public limited companies — Tax allowance corres-
ponding to a notional return on capital invested which takes
account of salaries paid by the company and its subsidiaries or
branches in so far as those salaries are taxable in Sweden —
Taking into account of salaries paid by a branch in a non-
member State