Case C-181/06: Judgment of the Court (Second Chamber) of 5 July 2007 (reference for a preliminary ruling from the Tribunal Administrativo e Fiscal do Porto — Portugal) — Deutsche Lufthansa AG v ANA-Aeroportos de Portugal SA (Air transport — Airports — Groundhandling — Levying of a fee for ground administration and supervision)
Date: 2007-08-25
Institutions: Court of Justice
Subjects: Portugal, air transport, airport, freedom to provide services, ground handling, interpretation of the law, market access, restriction on competition, tax system

25.8.2007

EN

Official Journal of the European Union

C 199/11

specimen in Annex B to that directive does in principle allow the
presumption that the person concerned is not only subject to VAT
in the Member State whose tax authorities issued it, but also that
he is established in that Member State.

Those provisions do not, however, imply that the tax authorities of
the Member State in which refund of input VAT is applied for are
prohibited, where they have doubts as to the economic reality of the
establishment whose address is given in that certificate, from veri-
fying that reality by having recourse to the administrative measures
made available for that purpose by Community legislation on VAT.

2. Article 1(1) of the Thirteenth Council Directive 86/560/EEC of
17 November 1986 on the harmonisation of
the
Member States relating to turnover taxes — Arrangements for the
refund of value added tax to taxable persons not established in
Community territory must be interpreted as meaning that the place
of a company's business is the place where the essential decisions
concerning its general management are taken and where the func-
tions of its central administration are exercised.

the laws of

(1) OJ C 201, 7.8.2004.

Re:

Reference for a preliminary ruling — Commissione tributaria di
secondo grado di Trento — Interpretation of Council Directive
2003/96/EC of 27 October 2003 restructuring the Community
framework for the taxation of energy products and electricity
(OJ 2003 L 283, p. 51) — Compatibility of a national
law
providing for taxation of lubricating oils intended for use other
than as motor fuels or as heating fuels

Operative part of the judgment

Council Directive 2003/96/EC of 27 October 2003 restructuring the
Community framework for the taxation of energy products and electri-
city, as amended by Council Directive 2004/75/EC of 29 April
2004, must be interpreted as not precluding national legislation, such
as that at issue in the main proceedings, which provides for the levying
of a tax on the consumption of
lubricating oils, where they are
intended for use, offered for sale or used other than as motor fuels or
as heating fuels.

(1) OJ C 143, 17.6.2006.

Judgment of the Court (Third Chamber) of 5 July 2007
(reference for a preliminary ruling from the Commissione
Italy) — Fendt
tributaria di secondo grado di Trento,

Italiana Srl v Agenzia Dogane Ufficio Dogane di Trento

(Case C-145/06 and C-146/06 (1))

(Directive 2003/96/EC — Community framework for the
taxation of energy products and electricity — Scope of the
directive — Mineral oils — Lubricating oils used for purposes
other than as motor fuels or as heating fuels — Not included
taxation
— Repeal of Directive 92/81/EEC — National

scheme)

(2007/C 199/17)

Language of the case: Italian

Judgment of the Court (Second Chamber) of 5 July 2007
(reference for a preliminary ruling from the Tribunal
Administrativo e Fiscal do Porto — Portugal) — Deutsche
Lufthansa AG v ANA-Aeroportos de Portugal SA

(Case C-181/06) (1)

(Air transport — Airports — Groundhandling — Levying of
a fee for ground administration and supervision)

(2007/C 199/18)

Language of the case: Portuguese

Referring court

Referring court

Commissione tributaria di secondo grado di Trento

Tribunal Administrativo e Fiscal do Porto

Parties to the main proceedings

Parties to the main proceedings

Applicant: Fendt Italiana Srl

Applicant: Deutsche Lufthansa AG

Defendant: Agenzia Dogane Ufficio Dogane di Trento

Defendant: ANA — Aeroportos de Portugal SA,

C 199/12

EN

Official Journal of the European Union

25.8.2007

Re:

Re:

Reference for a preliminary ruling — Tribunal Administrativo e
Fiscal — Interpretation of Article 16(3) of Council Directive
96/67/EC of 15 October 1996 on access to the groundhandling
market at Community airports (OJ 1996 L 272, p. 36) —
Access to the groundhandling market at Community airports —
Levying of a fee for access to the market in ground administra-
tive assistance and supervision services

Failure of Member State to fulfil obligations — Failure to take,
within the period prescribed the measures necessary to comply
with Directive 2002/14/EC of the European Parliament and of
the Council of 11 March 2002 establishing a general framework
for informing and consulting employees in the European Com-
munity — Joint declaration of the European Parliament, the
Council and the Commission on employee representation
(OJ 2002 L 80, p. 29)

Operative part of the judgment

Community law precludes rules of national law such as those provided
for by Article 10(1) of Decree No 12/99 of 30 July 1999, and
Article 18(2) of Decree-Law No 120/90 of 21 March 1990, as
amended by Decree-Law No 280/99 of 26 July 1999, unless the fee
for ground administration and supervision provided for by that legisla-
tion is payable as the consideration for some or all of the services
defined in paragraph 1 of the Annex to Council Directive 96/67/EC
of 15 October 1996 on access to the groundhandling market at Com-
munity airports and does not constitute a second charge for services
already paid for through another fee or tax. If the examination carried
out by the referring court discloses that the fee at issue in the main
proceedings constitutes a fee for access to the airport installations, it is
a matter for that court to ascertain whether the fee at issue meets the
criteria of relevance, objectivity, transparency and non-discrimination as
specified in Article 16(3) of Directive 96/67.

(1) OJ C 154, 1.7.2006.

Judgment of the Court (Seventh Chamber) of 5 July 2007
— Commission of the European Communities v Kingdom
of Spain

(Case C-317/06) (1)

Operative part of the judgment

The Court:

1. Declares that, by not having adopted, within the period prescribed,
regulations and administrative measures necessary to
the laws,
comply with Directive 2002/14/EC of the European Parliament
and of
the Council of 11 March 2002 establishing a general
framework for informing and consulting employees in the European
Community, the Kingdom of Spain has failed to fulfil its obliga-
tions under that directive;

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

(1) OJ C 212, 2.9.2006.

Judgment of the Court (Sixth Chamber) of 5 July 2007 —
Commission of the European Communities v Republic of
Austria

(Case C-340/06) (1)

(Failure of a Member State to fulfil obligations — Directive
2003/4/EC — Public access to environmental information —
Failure to transpose within the period prescribed)

(2007/C 199/20)

Language of the case: German

(Failure of Member State to fulfil obligations — Directive
2002/14/EC — Informing and consulting employees in the
European Community — Failure to transpose within the
period prescribed)

Parties

(2007/C 199/19)

Language of the case: Spanish

Applicant: Commission of the European Communities (repre-
sented by: U. Wölker, acting as Agent)

Defendant: Republic of Austria (represented by: E. Riedl, acting
as Agent)

Parties

Re:

Applicant: Commission of the European Communities (repre-
sented by: J. Enegren and R. Vidal Puig, acting as Agents)

Defendant: Kingdom of Spain (represented by: M. A. Sampoll
Pucurull, agent)

Failure of a Member State to fulfil obligations — Failure to have
adopted within the period prescribed all the provisions neces-
sary to transpose Directive 2003/4/EC of the European Parlia-
ment and of the Council of 28 January 2003 on public access
to environmental information and repealing Council Directive
90/313/EEC (OJ 2003 L 41, p. 26)