Case C-393/05: Judgment of the Court (First Chamber) of 29 November 2007 — Commission of the European Communities v Republic of Austria (Regulation (EEC) No 2092/91 — Organic production of agricultural products — Private inspection bodies — Requirement of an establishment or permanent infrastructure in the Member State where the services are provided — Justifications — Connection with the exercise of official authority — Article 55 EC — Consumer protection)
Date: 2007-11-29
Institutions: Court of Justice
Subjects: Austria, European Commission, action for failure to fulfil an obligation, freedom to provide services, health control, organic farming, private sector, right of establishment

26.1.2008

EN

Official Journal of the European Union

C 22/3

Defendant: Italian Republic (represented by: I.M. Braguglia, acting
as Agent, and D. Del Gaizo, lawyer)

Parties to the main proceedings

Re:

Failure of a Member State to fulfil obligations — Infringement
of Articles 2, 3 and 4 of Commission Decision 2004/800/EC of
30 March 2004 declaring incompatible with the common
market the aid scheme put into effect by Italy providing for
urgent measures to assist employment in firms in financial diffi-
least
culty,
1 000 employees (Aid No CR 62/2003, ex NN 7/2003 — Italy)
(OJ 2004 L 352, p. 10) — Failure to adopt, within the
prescribed period, the measures necessary to recover the aid
declared incompatible with the common market

administration,

having

special

and

in

at

Operative part of the judgment

The Court:

1. Declares that, by failing to adopt, within the prescribed period, the
measures necessary to recover from the beneficiaries the aid declared
unlawful and incompatible with the common market by Commis-
sion Decision 2004/800/EC of 30 March 2004 on the State aid
scheme put into effect by Italy providing for urgent measures to
assist employment, the Italian Republic has failed to fulfil its obli-
gations under Articles 2 and 3 of that decision;

Applicant: Columbus Container Services BVBA & Co.

Defendant: Finanzamt Bielefeld-Innenstadt

Re:

Reference for a preliminary ruling — Finanzgericht Münster —
Interpretation of Articles 43 EC, 56 EC, 57 EC and 58 EC —
Freedom of establishment and free movement of capital —
Controlled-foreign-corporation income which is the designated
passive income of a foreign permanent establishment of a party
with unlimited liability to tax in Germany — National legisla-
tion offsetting the foreign tax on that income against national
tax, contrary to the provisions of the double taxation conven-
tion with Belgium, which provides for use of the method of
exemption from taxation

Operative part of the judgment

Articles 43 EC and 56 EC must be interpreted as not precluding tax
legislation of a Member State under which the income of a resident
national derived from capital invested in an establishment which has
its registered office in another Member State is, notwithstanding the
existence of a double taxation convention concluded with the Member
State in which the establishment has its registered office, not exempted
from national income tax but is subject to national taxation against
which the tax levied in the other Member State is set off.

2. orders the Italian Republic to pay the costs.

(1) OJ C 271, 29.10.2005.

(1) OJ C 229, 17.9.2005.

Judgment of the Court (First Chamber) of 6 December
a preliminary ruling from the
2007 (reference
Finanzgericht Münster (Germany)) — Columbus Container
Services BVBA & Co. v Finanzamt Bielefeld-Innenstadt

for

(Case C-298/05) (1)

(Articles 43 EC and 56 EC — Taxes on revenue and wealth
— Conditions for taxing the profits of an establishment situ-
ated in another Member State — Double taxation convention
— Methods of exempting or offsetting tax)

(2008/C 22/04)

Language of the case: German

Referring court

Finanzgericht Münster

Judgment of the Court (First Chamber) of 29 November
the European Communities v
2007 — Commission of

Republic of Austria

(Case C-393/05) (1)

(Regulation (EEC) No 2092/91 — Organic production of
agricultural products — Private inspection bodies — Require-
ment of an establishment or permanent infrastructure in the
Member State where the services are provided — Justifications
— Connection with the exercise of official authority —
Article 55 EC — Consumer protection)

(2008/C 22/05)

Language of the case: German

Parties

Applicant: Commission of the European Communities (repre-
sented by: E. Traversa and G. Braun, acting as Agents)

Defendant: Republic of Austria (represented by: C. Pesendorfer,
Agent)

C 22/4

EN

Official Journal of the European Union

26.1.2008

Re:

Failure of a Member State to fulfil obligations — Infringement
of Article 49 EC — Freedom to provide services — Requirement
for inspection bodies in the field of organic production of agri-
cultural products which are approved in another Member State
to have a place of business or permanent
infrastructure in
Austria

Operative part of the judgment

The Court:

1. Declares that, by requiring of private inspection bodies of organi-
cally-farmed products approved in another Member State that they
maintain an establishment in Austria in order to be able to provide
inspection services there, the Republic of Austria has failed to fulfil
its obligations under Article 49 EC;

for inspection bodies in the field of organic production of agri-
cultural products which are approved in another Member State
to have a place of business or permanent
infrastructure in
Germany

Operative part of the judgment

The Court:

1. Declares that, by requiring of private inspection bodies of organi-
cally-farmed products approved in another Member State that they
maintain an establishment in Germany in order to be able to
provide inspection services there, the Federal Republic of Germany
has failed to fulfil its obligations under Article 49 EC;

2. Orders the Federal Republic of Germany to pay the costs.

2. Orders the Republic of Austria to pay the costs.

(1) OJ C 10 of 14.1.2006.

(1) OJ C 10, 14.1.2006.

Judgment of the Court (First Chamber) of 29 November
the European Communities v
2007 — Commission of

Federal Republic of Germany

(Case C-456/05) (1)

Judgment of the Court (Third Chamber) of 6 December
the European Communities v
2007 — Commission of

Federal Republic of Germany

(Case C-404/05) (1)

(Regulation (EEC) No 2092/91 — Organic production of
agricultural products — Private inspection bodies — Require-
ment of an establishment or permanent infrastructure in the
Member State where the services are provided — Justifications
— Connection with the exercise of official authority —
Article 55 EC — Consumer protection)

of a Member State

(Failure
obligations —
Article 43 EC — Psychotherapists admitted to practise —
System of quotas — Derogating transitional rules — Propor-
tionality — Admissibility)

fulfil

to

(2008/C 22/07)

Language of the case: German

(2008/C 22/06)

Language of the case: German

Parties

Parties

Applicant: Commission of the European Communities (repre-
sented by: H. Støvlbæk and S. Grünheid, Agents

Applicant: Commission of the European Communities (repre-
sented by: E. Traversa and G. Braun, Agents)

Defendant: Federal Republic of Germany (represented by: M.
Lumma and U. Forsthoff, Agents)

Defendant: Federal Republic of Germany (represented by: M.
Lumma and C.Schulze-Bahr, Agents)

Re:

Re:

Failure of a Member State to fulfil obligations — Infringement
of Article 49 EC — Freedom to provide services — Requirement

Failure of a Member State to fulfil obligations — Infringement
of Article 43 EC — Transitional rules concerning the authorisa-
tion of psychotherapists which require previous activities carried
out under the national sickness insurance scheme in order for
authorisation to be obtained