Case C-392/07: Action brought on 14 August 2007 — Commission of the European Communities v Kingdom of Belgium
Date: 2007-10-06
Institutions: Court of Justice
Subjects: Belgium, European Commission, European company, action for failure to fulfil an obligation, capital gains tax, demerger, head office, merger, tax system

C 235/10

EN

Official Journal of the European Union

6.10.2007

Reference for a preliminary ruling from the Landgericht
Hamburg (Germany) lodged on 30 July 2007 — Turgay
Semen v Deutsche Tamoil GmbH

Parties to the main proceedings

Applicant: Sopropé — Organizações de Calçado, Lda

(Case C-348/07)

(2007/C 235/16)

Language of the case: German

Referring court

Landgericht Hamburg

Parties to the main proceedings

Applicant: Turgay Semen

Defendant: Deutsche Tamoil GmbH

Questions referred

1. Is it compatible with Article 17(2)(a) of Council Directive
86/653/EEC (1) of 18 December 1986 on the coordination
of the laws of the Member States relating to self-employed
commercial agents
the indemnity to which a
commercial agent is entitled by the amount of commission
lost as a result of the termination of the agency contract,
even though the benefits which the principal continues to
derive have to be given a higher monetary value?

to limit

2. Are benefits accruing to other companies within the group
to which the principal belongs also to be taken into consid-
eration for the purposes of the above calculation?

Defendant: Direcção Regional de Contencioso e Controlo
Aduaneiro

Question referred

1. Is the period of 8 (eight)

to 15 (fifteen) days set by
Article 60(6) of the Lei Geral Tributária (General Tax Law)
and by Article 60(2) of the Regime Complementar do Proce-
dimento de Inspecção Tributária (Supplementary Rules of
Procedure of the Tax Inspectorate), approved by Decree-Law
No 413/98 of 31 de December 1998, for the exercise by the
taxpayer either orally or in writing of the right to a hearing
compatible with the principle of respect for the rights of the
defence?

2. May a period of 13 (thirteen) days, reckoned from the notifi-
cation made by the customs authority to a Community
importer (in this case a small undertaking dealing in foot-
wear) to exercise its right to a prior hearing in 8 (eight) days
and the date of notification to pay import duties in 10 (ten)
days in relation to 52 imports of footwear from the far east
under the GSP made over a period of two-and-a-half years
(between 2000 and mid-2002), be considered reasonable for
an importer to exercise its rights of defence?

(1) OJ L 382, p. 17.

Action brought on 14 August 2007 — Commission of the
European Communities v Kingdom of Belgium

(Case C-392/07)

(2007/C 235/18)

Language of the case: Dutch

Reference for a preliminary ruling from the Supremo
Tribunal Administrativo lodged on 27 July 2007 —
Sopropé — Organizações de Calçado, Lda v Direcção
Regional de Contencioso e Controlo Aduaneiro

(Case C-349/07)

(2007/C 235/17)

Language of the case: Portuguese

Parties

Referring court

Supremo Tribunal Administrativo

Defendant: Kingdom of Belgium

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

6.10.2007

EN

Official Journal of the European Union

C 235/11

Form of order sought

— Declare that, by failing to adopt the laws, regulations and
administrative provisions necessary to comply with Council
Directive 2005/19/EC of 17 February 2005 amending
Directive 90/434/EEC on the common system of taxation
applicable to mergers, divisions,
transfers of assets and
shares concerning companies of different
exchanges of
Member States (1) in so far as it relates to the transfer of the
registered office of a European Company (SE) or a European
Cooperative Society (SCE) and the inclusion of the SE and
the SCE in the list of companies covered by the Directive, or
in any event by not communicating such measures to the
Commission, the Kingdom of Belgium has failed to fulfil its
obligations under that Directive;

— order the Kingdom of Belgium to pay the costs.

Order of the President of the Court of 21 June 2007 —
Commission of the European Communities v Grand Duchy
of Luxembourg

(Case C-76/07) (1)

(2007/C 235/19)

Language of the case: French

The President of
removed from the register.

the Court has ordered that

the case be

(1) OJ C 95, 28.4.2007.

Pleas in law and main arguments

Order of the President of the Court of 25 June 2007 —
the European Communities v Italian
Commission of

The period prescribed for transposing into national
law the
provisions of the Directive regarding the transfer of the regis-
tered office of an SE or of an SCE and the entry (a) in the
Annex expired on 1 January 2006.

Republic

(Case C-104/07) (1)

(2007/C 235/20)

Language of the case: Italian

(1) OJ 2005 L 58, p. 19.

The President of
removed from the register.

the Court has ordered that

the case be

(1) OJ C 82, 14.4.2007.