Case C-318/05: Judgment of the Court (Grand Chamber) of 11 September 2007 — Commission of the European Communities v Federal Republic of Germany (Failure by a Member State to fulfil its obligations — Articles 18 EC, 39 EC, 43 EC and 49 EC — Income tax legislation — School fees — Tax deductibility limited to school fees paid to national private establishments)
Date: 2007-11-10
Institutions: Court of Justice
Subjects: European Commission, Germany, action for failure to fulfil an obligation, free movement of persons, freedom to provide services, private education, school fees, tax relief

C 269/8

EN

Official Journal of the European Union

10.11.2007

Operative part of the judgment

Operative part of the judgment

framework agreement on fixed-term work,

1. The concept of ‘employment conditions’ referred to in clause 4(1) of
the
concluded on
18 March 1999, and which is set out in the Annex to Council
Directive 1999/70/EC of 28 June 1999 concerning the framework
agreement on fixed-term work concluded by ETUC, UNICE and
CEEP must be interpreted as meaning that it can act as a basis for
a claim such as that at issue in the main proceedings, which seeks
the grant to a fixed-term worker of a length-of-service allowance
which is reserved under national law solely to permanent staff.

2. Clause 4(1) of the framework agreement must be interpreted as
meaning that it precludes the introduction of a difference in treat-
ment between fixed-term workers and permanent workers which is
justified solely on the basis that it is provided for by a provision of
statute or secondary legislation of a Member State or by a collective
agreement concluded between the staff union representatives and the
relevant employer.

(1) OJ C 257, 15.12.2005.

Judgment of the Court (Grand Chamber) of 11 September
the European Communities v
2007 — Commission of

Federal Republic of Germany

(Case C-318/05) (1)

(Failure by a Member State to fulfil
its obligations —
Articles 18 EC, 39 EC, 43 EC and 49 EC — Income tax legis-
lation — School fees — Tax deductibility limited to school
fees paid to national private establishments)

1) By generally excluding school fees for attending a school situated in
another Member State from the tax deduction for special expenses
under Article 10(1)(9) of the Law on Income Tax (Einkommen-
steuergesetz) in the version published on 19 October 2002, the
Federal Republic of Germany has failed to fulfil
its obligations
under Articles 18 EC, 39 EC, 43 EC and 49 EC.

2) The remainder of the action is dismissed.

3) The Federal Republic of Germany is ordered to pay the costs.

(1) OJ C 257, 15.10.2005.

Judgment of the Court (Second Chamber) of 20 September
the European Communities v
2007 — Commission of

Italian Republic

(Case C-388/05) (1)

(Failure of a Member State to fulfil obligations — Conserva-
tion of natural habitats — Wild fauna and flora — Special
Protection Area ‘Valloni e steppe pedegarganiche’)

(2007/C 269/16)

Language of the case: Italian

(2007/C 269/15)

Language of the case: German

Parties

Parties

Applicant: Commission of the European Communities (repre-
sented by: A. Aresu and D. Recchiqa, Agents,)

Defendant:. (represented by: I. Braguglia, Agent, and G. Fiengo,
Lawyer)

Applicant: Commission of the European Communities (repre-
sented by: K. Gross and R. Lyal, Agents)

Defendant:
M. Lumma and U. Forsthoff, Agents)

Federal Republic of Germany (represented by:

Re:

Re:

Failure of a Member State to fulfil obligations — Infringement
of Articles 18, 39, 43 and 49 EC — National income tax legis-
lation which excludes without exception the possibility to
deduct
fees of children who are
receiving education abroad.

tax in respect of school

Failure of a Member State to fulfil obligations — Breach of
Article 4(4) of Council Directive 79/409/EEC of 2 April 1979
on the conservation of wild birds (OJ 1979 L 103, p. 1) and of
Article 6(2),
(3) and (4) and Article 7 of Council Directive
92/43/EEC of 21 May 1992 on the conservation of natural
habitats and of wild fauna and flora (OJ 1992 L 206, p. 7) —
Obligation to take appropriate steps to avoid deterioration of
natural habitats and species habitats within special areas of
conservation — Industrial developments affecting the Gargano
National Park