Case C-305/05: Judgment of the Court (Grand Chamber) of 26 June 2007 (reference for a preliminary ruling from the Cour constitutionnelle (formerly Cour d'arbitrage) (Belgium)) — Ordre des barreaux francophones and germanophone, Ordre français des avocats du barreau de Bruxelles, Ordre des barreaux flamands, Ordre néerlandais des avocats du barreau de Bruxelles v Conseil des Ministres (Directive 91/308/EEC — Prevention of the use of the financial system for the purpose of money laundering — Obligation on lawyers to inform the competent authorities of any fact which might be an indication of money laundering — Right to a fair trial — Professional secrecy and the independence of lawyers)
Date: 2007-08-25
Institutions: Court of Justice
Subjects: Belgium, disclosure of information, financial legislation, interpretation of the law, lawyer, money laundering, professional ethics, professional secret

C 199/6

EN

Official Journal of the European Union

25.8.2007

2. Declares that, by not making the declaration in respect of

the
commencement of the operations of the ‘third line’ of that incin-
erator available at one or more locations accessible to the public for
an appropriate period, to enable the public to comment on it before
the competent authority reached a decision, and by not making the
including a copy of
decisions relating to that declaration,
the
authorisation, available to the public,
the Italian Republic has
failed to fulfil
its obligations under Article 12(1) of Directive
2000/76/EC of the European Parliament and of the Council of
4 December 2000 on the incineration of waste;

3. Orders the Italian Republic to pay the costs;

4. Orders the United Kingdom of Great Britain and Northern Ireland

to bear its own costs.

Re:

Reference for a preliminary ruling — Cour constitutionnelle
(formerly Cour d'arbitrage) — Validity of Article 1(2) of Direc-
tive 2001/97/EC of the European Parliament and of the Council
of 4 December 2001 amending Council Directive 91/308/EEC
on prevention of the use of the financial system for the purpose
of money laundering (OJ 2001 L 344, p. 76) — Right to a fair
trial as guaranteed by Article 6 of
the Convention for the
Protection of Human Rights and Fundamental Freedoms and
Article 6(2) of the Treaty on European Union — Principles of
professional secrecy and the independence of lawyers — Obliga-
tion on lawyers to inform the authorities responsible for the
fight against money laundering of any fact which might be an
indication of such laundering

(1) OJ C 205, 20.8.2005.

Operative part of the judgment

Judgment of the Court (Grand Chamber) of 26 June 2007
(reference for a preliminary ruling from the Cour constitu-
tionnelle (formerly Cour d'arbitrage) (Belgium)) — Ordre
des barreaux francophones and germanophone, Ordre fran-
çais des avocats du barreau de Bruxelles, Ordre des
barreaux flamands, Ordre néerlandais des avocats du
barreau de Bruxelles v Conseil des Ministres

(Case C-305/05) (1)

(Directive 91/308/EEC — Prevention of the use of the finan-
cial system for the purpose of money laundering — Obliga-
tion on lawyers to inform the competent authorities of any
fact which might be an indication of money laundering —
Right to a fair trial — Professional secrecy and the indepen-
dence of lawyers)

(2007/C 199/08)

Language of the case: French

Referring court

Cour constitutionnelle (formerly Cour d'arbitrage)

The obligations of information and of cooperation with the authorities
responsible for combating money laundering, laid down in Article 6(1)
of Council Directive 91/308/EEC of 10 June 1991 on prevention of
the use of the financial system for the purpose of money laundering, as
amended by Directive 2001/97/EC of the European Parliament and of
the Council of 4 December 2001, and imposed on lawyers by
Article 2a(5) of Directive 91/308, account being taken of the second
subparagraph of Article 6(3) thereof, do not infringe the right to a fair
trial as guaranteed by Article 6 of the Convention for the Protection of
Human Rights and Fundamental Freedoms and Article 6(2) EU.

(1) OJ C 243, 1.10.2005.

Judgment of the Court (First Chamber) of 5 July 2007
(reference for a preliminary ruling from the Østre Landsret
(Denmark)) — Hans Markus Kofoed v Skatteministeriet

(Case C-321/05) (1)

(Directive 90/434/EEC — Common system of taxation applic-
able to mergers, divisions, transfers of assets and exchanges of
shares — National decision to tax an exchange of shares —
Exchange of shares — Distribution of a dividend shortly after-
wards — Abuse of rights)

(2007/C 199/09)

Language of the case: Danish

Parties to the main proceedings

Applicants: Ordre des barreaux francophones et germanophone,
Ordre français des avocats du barreau de Bruxelles, Ordre des
barreaux flamands, Ordre néerlandais des avocats du barreau de
Bruxelles

Referring court

Østre Landsret

Defendant: Conseil des Ministres

Parties to the main proceedings

Applicant: Hans Markus Kofoed

Intervening parties: Conseil des barreaux de l'Union européenne,
Ordre des avocats du barreau de Liège

Defendant: Skatteministeriet