Case C-304/07: Reference for a preliminary ruling from the Bundesgerichtshof (Germany) lodged on 2 July 2007 — Directmedia Publishing GmbH v 1. Albert-Ludwigs-Universität Freiburg, 2. Professor Ulrich Knoop
Date: 2007-09-08
Institutions: Court of Justice
Subjects: consultation of information, data protection, database, interpretation of the law

8.9.2007

EN

Official Journal of the European Union

C 211/21

4. Is the answer to any of the questions affected by the Com-
munity law principles of equal treatment and fiscal neutrality,
particularly by reference to the existence,
in the United
Kingdom, of a concession by the relevant taxing authorities
allowing only certain traders to round down the VAT
amounts to be accounted for?

income tax under domestic Luxembourg tax legislation? Is it
therefore contrary to the above articles of the EC Treaty for a
SICAV resident in Luxembourg which is the recipient of a divi-
dend not to be exempt from withholding tax charged in Finland
on dividends?

(1) First Council Directive 67/227/EEC of 11 April 1967 on the harmo-
nisation of legislation of Member States concerning turnover taxes
(OJ 71, p. 1301), English special edition: Series 1, Chapter 1967,
p. 14.

(2) Sixth Council Directive 77/388/EEC OF 17 May 1977 on the harmo-
nisation of the laws of the Member States relating to turnover taxes
— Common system of value added tax: uniform basis of assessment
(OJ L 145, p. 1).

(1) Council Directive 90/435/EEC of 23 July 1990 on the common
system of taxation applicable in the case of parent companies and
subsidiaries of different Member Sates, OJ L 225, 20.8.1990. p. 6.

Reference for a preliminary ruling from the Korkein
hallinto-oikeus, Finland lodged on 29 June 2007 —
Aberdeen Property Fininvest Alpha Oy

(Case C-303/07)

(2007/C 211/39)

Language of the case: Finnish

Referring court

Korkein hallinto-oikeus, Finland

Reference for a preliminary ruling from the Bundesgericht-
shof (Germany) lodged on 2 July 2007 — Directmedia
Publishing GmbH v 1. Albert-Ludwigs-Universität Freiburg,
2. Professor Ulrich Knoop

(Case C-304/07)

(2007/C 211/40)

Language of the case: German

Referring court

Bundesgerichtshof

Parties to the main proceedings

Appellant: Directmedia Publishing GmbH

Parties to the main proceedings

Applicant: Aberdeen Property Fininvest Alpha Oy

Respondents: 1. Albert-Ludwigs-Universität Freiburg, 2. Professor
Ulrich Knoop

Other parties: Uudenmaan verovirasto and Helsingin kaupunki

Question referred

Question referred

freedoms set out

Are Articles 43 EC and 48 EC and Articles 56 EC and 58 EC to
be interpreted as meaning that, in order to safeguard the funda-
mental
therein, an osakeyhtiö (company
limited by shares) or sijoitusrahasto (investment fund) consti-
tuted under Finnish law and a SICAV constituted under
Luxembourg law are to be regarded as comparable despite the
fact that a form of company corresponding exactly to a SICAV
is not recognised in Finnish legislation, having regard, first, to
the fact that a SICAV, which is a company under Luxembourg
law, is not mentioned in the list of companies referred to in
Article 2(a) of Directive 90/435/EEC (1), with which the Finnish
withholding tax legislation applicable in the present case is
consistent, and, second, to the fact that a SICAV is exempt from

Can the adoption of data from a database protected in accord-
ance with Article 7(1) of Directive 96/9/EC of the European
Parliament and of the Council of 11 March 1996 on the legal
protection of databases (database directive) (1) and their incor-
poration in a different database constitute an extraction within
the meaning of Article 7(2)(a) of that directive even in the case
where that adoption follows individual assessments resulting
from consultation of the database, or does extraction within the
meaning of that provision presuppose the (physical) copying of
data?

(1) OJ 1996 L 77, p. 20.