Case C-270/07: Action brought on 6 June 2007 — Commission of the European Communities v Federal Republic of Germany
Date: 2007-08-25
Institutions: Court of Justice
Subjects: Germany, action for failure to fulfil an obligation, financial aid, fresh meat, health control, health legislation, poultry

C 199/20

EN

Official Journal of the European Union

25.8.2007

The repayment obligation on termination of liability to unli-
mited taxation that is provided for under German legislation
primarily affects foreigners, since the number of
foreigners
their
returning to their country of origin after the end of
working lives is much higher than the number of German
pensioners moving abroad. Furthermore, the repayment obliga-
tion deters those concerned from changing their place of resi-
dence to another Member State. Moreover, the legislation at
issue here can reduce the value of the allowance for migrant
workers from the outset, as against domestic employees, and
thus entail covert discrimination at the very point at which the
advantage is granted. That applies to those cases in which a
migrant worker wishes from the outset to avoid repayment and
consequently does not even apply for the allowance. There
appears to be no justification for that either. As regards fiscal
cohesion, that is already assured by the provisions of double
taxation conventions. The repayment obligation on termination
of liability to unlimited taxation also therefore represents covert
discrimination based on nationality, and consequently infringes
Article 39 EC, Article 7(2) of Regulation No 1612/68 and Arti-
cles 12 EC and 18 EC.

(1) OJ, English Special Edition I 1968(II), p. 475.

Action brought on 6 June 2007 — Commission of the
European Communities v Federal Republic of Germany

(Case C-270/07)

(2007/C 199/31)

Language of the case: German

Parties

Applicant: Commission of the European Communities (repre-
sented by: F. Erlbacher and A. Szmytkowska, acting as Agents)

Defendant: Federal Republic of Germany

Form of order sought

— Declare that the Federal Republic of Germany has failed, or
is continuing to fail, to fulfil its obligations under Article 1
and Article 5(3) and (4) of Directive 85/73 (1) and — as
from 1 January 2007 — under Article 27(2), (4) and (10) of
Regulation No 882/2004 (2) by failing to amend Paragraph 4
of the Ausführungsgesetz zum Fleischhygienerecht und zum
Geflügelfleischrecht
the
meat hygiene and poultrymeat
the Land of
Schleswig-Holstein to conform to those Community rules.

(Law on the implementation of

laws) of

— order the Federal Republic of Germany to pay the costs.

Pleas in law and main arguments

Under Article 1(1) of Directive 85/73/EEC, the Member States
are to ensure that fees are collected for the costs occasioned by
the health controls and inspections of meat provided for under
the various directives. The detailed rules for the calculation and
collection of those Community fees, which are to replace any
other charge or fee for health inspections and controls that is
collected by the State, regional or local authorities of
the
Member States, are set out in the annexes to the Directive.
Article 5(1) of Directive 85/73 provides that the Community
fees are to be set at a level which covers the costs borne by the
competent authority in carrying out the controls and inspec-
tions. According to Article 5(3), the Member States are to be
authorised to charge a greater amount, provided that the total
fees charged by each Member State do not exceed the actual
cost of inspection. In its judgment in Joined Cases C-284/00
and C-288/00 Stratmann, the Court has already determined that
it is clear from the wording and purpose of Directives 85/73
and 64/433 that the costs of bacteriological examinations are
covered by the Community fee. The legal position remains
substantially unchanged following the replacement of Directive
85/73 by Regulation No 882/2004 with effect from 1 January
2007.

the provisions of

the
The Commission takes the view that
Ausführungsgesetz (Law on Implementation) of
the Land
Schleswig-Holstein, which provide for the collection of fees for
bacteriological examinations in addition to the flat-rate fees for
meat inspections, do not comply with those Community law
provisions and fail to take account of the Court's interpretation
of those provisions in Stratmann.

In particular, it should be noted that bacteriological examina-
tions are included in the health inspections and controls
provided for in Regulation No 854/2004, the costs of which are
to be covered by the Community fee. Although the Member
States can collect a greater fee than is laid down in the annex to
Directive 85/73/EEC, provided that the total fees charged by
each Member State do not exceed the actual cost of inspection,
every increase imposed by a Member State must apply to the
flat-rate fee itself. Special fees exceeding the level of the Com-
munity fee must cover all of the costs actually incurred. That
provision for higher costs cannot be said to apply to a rule of
domestic law which provides for the costs of bacteriological
examinations to be charged in addition to the flat-rate fees, as
that is not a general increase in the flat-rate Community fee,
which incorporates all of the costs actually incurred.

A provision such as the rule of the Ausführungsgesetz of the
Land Schleswig-Holstein in the present case also runs counter to
the relevant Community rules' practical effectiveness. These
harmonised provisions are, after all, intended to eliminate the
distortion of competition in the financing of health inspections
and controls of fresh meat which is to be expected where there
are differences between the Member States in that area. The
Court of Justice took the view also that this objective might not
be achieved if certain inspections laid down by Community law

25.8.2007

EN

Official Journal of the European Union

C 199/21

could fall outside that harmonised system of Community finan-
cing and instead be subject to special national fees.

— order the Italian Republic to pay the costs.

(1) OJ 1985 L 32, p. 14.
(2) OJ 2004 L 165, p. 1.

Action brought on 8 June 2007 — Commission of the
European Communities v Italian Republic

(Case C-275/07)

(2007/C 199/32)

Language of the case: Italian

Parties

Pleas in law and main arguments

two decisions of

The Commission challenges
the Italian
Republic. The first is its refusal to pay the Commission default
interest of EUR 847.06 in respect of delay in entering customs
entitlements in the accounts and having refused to bring
national provisions
into line with the Community rules
concerning entry in the accounts of uncontested customs opera-
tions covered by comprehensive security in respect of a Com-
munity transit operation. The second is its refusal to pay the
Commission default interest totalling EUR 3 322 concerning
failure to comply within the time limits prescribed by Com-
munity rules in respect of entry in ‘A’ accounts of customs enti-
tlements in the field of transit operations as provided for in the
TIR convention.

In support of the action, the applicant submits that the Italian
Republic, in addition to having infringed Articles 8 and 11 of
Regulation No 1552/89, has failed to fulfil its obligations under
Article 6(2)(a), replaced as from 31 May 2000 by Regulation
No 1150/2000 implementing Decision 94/728/EC, Euratom on
the system of the Communities' own resources and, in particu-
lar, Article 6(3)(a) thereof.

Applicant: Commission of the European Communities (repre-
sented by: G. Wilms and M. Velardo, Agents)

(1) OJ L 155 of 7.6.1989, p. 1.
(2) OJ L 130 of 31.5.2000, p. 1.

Defendant: Italian Republic

Form of order sought

The applicant claims that the Court should:

— declare that, by

— having refused to pay the Commission default interest
totalling EUR 847.06 in respect of delay in entering
customs entitlements in the accounts and having refused
to bring national provisions into line with Community
rules concerning entry in the accounts of uncontested
customs operations covered by comprehensive security
in respect of a Community transit operation, and

— having refused to pay the Commission default interest
totalling EUR 3 322 concerning failure to comply within
the time limits prescribed by Community rules
in
respect of entry in ‘A’ accounts of customs entitlements
in the field of transit operations as provided for in the
TIR convention,

the Italian Republic has failed to fulfil its obligations under
Council Regulation (EEC, Euratom) No 1552/89 of 29 May
1989 implementing Decision 88/376/EEC, Euratom on the
system of the Communities' own resources (1) and, in par-
ticular, Article 6(2)(a) thereof, replaced as from 31 May
2000 by Council Regulation (EC, Euratom) No 1150/2000
of 22 May 2000 implementing Decision 94/728/EC,
Euratom on the
the Communities' own
system of
resources (2) and, in particular, Article 6(3)(a) thereof.

Reference for a preliminary ruling from the Cour d'appel
de Liège (Belgium) lodged on 13 June 2007 — Belgian State
v Truck Center SA

(Case C-282/07)

(2007/C 199/33)

Language of the case: French

Referring court

Cour d'appel de Liège

Parties to the main proceedings

Appellant: Belgian State

Respondent: Truck Center SA