Case C-466/03: Judgment of the Court (First Chamber) of 28 June 2007 (reference for a preliminary ruling from the Landgericht Baden-Baden (Germany)) — Albert Reiss Beteiligungsgesellschaft mbH v Land Baden-Württemberg (Directive 69/335/EEC — Indirect taxes on the raising of capital — National provisions which provide for notarial fees to be charged for the authentication of the transfer of shares in limited liability companies — Tax decision — Classification as a duty similar to capital duty — Prior formality — Duties on the transfer of securities — Duties paid by way of fees or dues)
Date: 2007-08-25
Institutions: Court of Justice
Subjects: Germany, capital increase, capital movement, company with share capital, indirect tax, interpretation of the law, private limited company

C 199/2

EN

Official Journal of the European Union

25.8.2007

V

(Announcements)

COURT PROCEEDINGS

COURT OF JUSTICE

Judgment of the Court (First Chamber) of 28 June 2007
(reference for a preliminary ruling from the Landgericht
Baden-Baden (Germany)) — Albert Reiss Beteiligungsge-
sellschaft mbH v Land Baden-Württemberg

(Case C-466/03) (1)

(Directive 69/335/EEC — Indirect taxes on the raising of
capital — National provisions which provide for notarial fees
to be charged for the authentication of the transfer of shares
in limited liability companies — Tax decision — Classification
as a ‘duty similar to capital duty’ — Prior formality —
Duties on the transfer of securities — Duties paid by way of
fees or dues)

(2007/C 199/02)

Language of the case: German

Referring court

Landgericht Baden-Baden

Parties to the main proceedings

Applicant: Albert Reiss Beteiligungsgesellschaft mbH

Defendant: Land Baden-Württemberg

Re:

a

for

preliminary

Reference
ruling — Landesgericht
Baden-Baden — Interpretation of Article 10(c) of Council Direc-
tive 69/335/EEC of 17 July 1969 concerning indirect taxes on
(OJ, English Special Edition 1969 (II),
the raising of capital
p. 412), as amended by Council Directive 85/303/EEC of
10 June 1985 (OJ 1985 L 156, p. 23) — Increase in the capital
of a private limited company by means of a contribution of
shares held in another company — Charges demanded for the
drawing up of the notarially attested act recording the share
transfer.

ging of notarial fees for the authentication of a transfer of shares in a
company made as a contribution in the course of an increase in the
share capital of a capital company, in a system characterised by the fact
that notaries are employed as civil servants and that the fees are, at
least in part, paid to the State to subsidise public expenditure.

(1) OJ C 21, 24.1.2004.

Judgment of the Court (Second Chamber) of 28 June 2007
— Commission of the European Communities v Kingdom
of Spain

(Case C-235/04) (1)

(Failure of a Member State to fulfil obligations — Directive
79/409/EEC — Conservation of wild birds — Special protec-
tion areas — IBA 98 — Value — Quality of the data —
Criteria — Margin of discretion — Manifest inadequacy as to
number and size of areas classified)

(2007/C 199/03)

Language of the case: Spanish

Parties

Applicant: Commission of the European Communities (repre-
sented by: M. van Beek and G. Valero Jordana, acting as Agents)

Defendant: Kingdom of Spain (represented by: N. Díaz Abad,
Agent)

Re:

Operative part of the judgment

Article 10(c) 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, precludes the char-

Failure of a Member State to fulfil obligations — Infringement
of Article 4(1) and (2) of Council Directive 79/409/EEC of
2 April 1979 on the conservation of wild birds (OJ 1979 L 103,
p. 1) — Failure to classify as special protection areas the areas
most appropriate for conservation of
the species listed in
Annex I to the Directive and migratory species