Case C-366/05: Judgment of the Court (Fourth Chamber) of 21 June 2007 (reference for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Optimus — Telecomunicações SA v Fazenda Pública (Indirect taxes on the raising of capital — Directive 69/335/EEC, as amended by Directive 85/303/EEC — Article 7(1) — Capital duty — Exemption — Conditions — Situation as at 1 July 1984 )
Date: 2007-08-04
Institutions: Court of Justice
Subjects: Portugal, capital increase, early-stage capital, interpretation of the law, stamp duty, tax law

C 183/6

EN

Official Journal of the European Union

4.8.2007

Operative part of the judgment

The Court:

1. Declares that, by authorising wolf hunting on a preventive basis,
without it being established that the hunting is such as to prevent
serious damage within the meaning of Article 16(1)(b) of Council
Directive 92/43/EEC of 21 May 1992 on the conservation of
natural habitats and of wild fauna and flora,
the Republic of
Finland has failed to fulfil its obligations under Articles 12(1) and
16(1)(b) of that directive;

2. Dismisses the action as to the remainder;

3. Orders the Commission of

the European Communities and the

Republic of Finland to bear their own costs.

(1) OJ C 281, 12.11.2005.

Judgment of the Court (Eighth Chamber) of 21 June 2007
— Commission of the European Communities v Kingdom
of Spain

(Case C-358/05) (1)

regulation and administrative provisions

1. Declares that, by failing to adopt, within the period prescribed, the
to comply with
laws,
Directive 2003/54/EC of
the
Council of 26 June 2003 concerning common rules for the internal
market
the
Kingdom of Spain has failed to fulfil
its obligations under that
directive;

in electricity and repealing Directive 96/92/EC,

the European Parliament and of

2. Orders the Kingdom of Spain to pay the costs.

(1) OJ C 296, 26.11.2005.

Judgment of the Court (Fourth Chamber) of 21 June 2007
(reference for a preliminary ruling from the Supremo
Tribunal Administrativo — Portugal) — Optimus —
Telecomunicações SA v Fazenda Pública

(Case C-366/05) (1)

taxes on the

(Indirect
capital — Directive
69/335/EEC, as amended by Directive 85/303/EEC —
Article 7(1) — Capital duty — Exemption — Conditions —
Situation as at 1 July 1984)

raising of

(Failure of a Member State to fulfil obligations — Directive
2003/54/EC — Internal market in electricity — Failure to
transpose within the period prescribed)

(2007/C 183/10)

Language of the case: Portuguese

(2007/C 183/09)

Language of the case: Spanish

Referring court

Parties

Supremo Tribunal Administrativo

Applicant: Commission of the European Communities (repre-
sented by: B. Schima and S. Pardo Quintillán, acting as Agents)

Parties to the main proceedings

Defendants: Kingdom of Spain (represented by: F. Díez Moreno,
Agent)

Re:

Failure of a Member State to fulfil obligations — Failure to
adopt, within the period prescribed, the provisions necessary to
comply with Directive 2003/54/EC of the European Parliament
and of the Council of 26 June 2003 concerning common rules
for the internal market in electricity and repealing Directive
96/92/EC — Statements made with regard to decommissioning
and waste management activities (OJ 2003 L 176, p. 37)

Operative part of the judgment

The Court:

Applicant: Optimus — Telecomunicações SA

Defendant: Fazenda Pública

Intervener: Ministério Público

Re:

taxes on the raising of capital

Preliminary ruling — Supremo Tribunal Administrativo — Inter-
pretation of Article 4(2), Article 7(1), Article 8 and Article 10
of Council Directive 69/335/EEC of 17 July 1969 concerning
indirect
(OJ English Special
Edition 1969 II, p. 412) as amended by Council Directive
85/303/EEC of 10 June 1985 (OJ 1985 L 156, p. 23) — Stamp
duty levied on an increase of capital of a public limited
company, paid up in cash, even though as at 1 July 1984 trans-
actions of that kind were exempt from such duty

4.8.2007

EN

Official Journal of the European Union

C 183/7

Operative part of the judgment

Re:

1. In the case of a State such as the Portuguese Republic, which
acceded to the European Communities with effect from 1 January
1986, in the absence of derogating provisions in the Act of Acces-
sion of that State or in another Community document, Article 7(1)
of Council Directive 69/335/EEC of 17 July 1969 concerning
indirect taxes on the raising of capital, as amended by Council
Directive 85/303/EEC of 10 June 1985, must be interpreted to
mean that the mandatory exemption for which it provides applies
to all transactions falling within the scope of Directive 69/335
which, on 1 July 1984, were exempted, in that State, from capital
duty or which were subject
to that duty at a reduced rate of
0.50 % or less.

2. In the case of a State such as the Portuguese Republic, which
acceded to the European Communities with effect from 1 January
1986, Articles 7(1) and 10 of Directive 69/335, as amended by
Directive 85/303, prohibit
introduction, after 1 January
the
1986, of stamp duty on a transaction increasing share capital
falling within the scope of Directive 69/335 which, on 1 July
1984, was exempted from that duty under national law.

(1) OJ C 330, 24.12.2005.

Judgment of the Court (Third Chamber) of 14 June 2007 —
Commission of the European Communities v Kingdom of
Belgium

(Case C-422/05) (1)

(Failure of a Member State to fulfil obligations — Directive
2002/30/EC — Air transport — Noise-related operating
restrictions at Community airports — Adoption by a Member
State of a measure liable seriously to compromise the result
prescribed by the directive during the transposition period)

(2007/C 183/11)

Language of the case: French

Failure of a Member State to fulfil obligations — Breach of the
second paragraph of Article 10 EC and the third paragraph of
Article 249 EC — Measures taken by a Member State during
the period laid down for
implementation of Directive
2002/30/EC of the European Parliament and of the Council of
26 March 2002 on the establishment of rules and procedures
with regard to the introduction of noise-related operating
restrictions at Community airports (OJ 2002 L 85, p. 40) which
are liable seriously to compromise the result prescribed by the
Directive — National legislation limiting night flights of certain
types of civil subsonic jet aircraft

Operative part of the judgment

1. Declares that, by adopting the Royal Decree of 14 April 2002
regulating night flights of certain types of civil subsonic jet aero-
planes, the Kingdom of Belgium has failed to fulfil its obligations
under Directive 2002/30/EC of the European Parliament and of
the Council of 26 March 2002 on the establishment of rules and
procedures with regard to the introduction of noise-related operating
restrictions at Community airports and under the second paragraph
of Article 10 EC, read in conjunction with the third paragraph of
Article 249 EC;

2. Orders the Kingdom of Belgium to pay the costs.

(1) OJ C 48, 25.2.2006.

Judgment of the Court (Third Chamber) of 21 June 2007 —
the European Communities v Sonja
Commission of

Hosman-Chevalier

(Case C-424/05 P) (1)

(Appeal — Remuneration — Expatriation allowance —
Condition laid down by Article 4(1)(a) of Annex VII to the
Staff Regulations — Concept of ‘work done for another
State’)

(2007/C 183/12)

Language of the case: French

Parties

Parties

Applicant: Commission of the European Communities (repre-
sented by: F. Benyon and M. Huttunen, Agents, acting as
Agents)

Appellant: Commission of the European Communities (repre-
sented by: H. Kraemer and M. Velardo, acting as Agents)

Defendant: Kingdom of Belgium (represented by: M. Wimmer
and A. Hubert, Agents)

Other party to the proceedings: Sonja Hosman-Chevalier (repre-
sented by: J.-R. García-Gallardo Gil-Fournier, A. Sayagués Torres
and D. Dominguez Pérez, abogados)