Case C-401/06: Judgment of the Court (Third Chamber) of 6 December 2007 — Commission of the European Communities v Federal Republic of Germany (Failure of a Member State to fulfil obligations — Taxation — Sixth VAT Directive — Supply of services — Executor of a will — Place where the service is performed — Article 9(1) and (2)(e))
Date: 2007-12-06
Institutions: Court of Justice
Subjects: European Commission, Germany, VAT, action for failure to fulfil an obligation, basis of tax assessment, consultancy, provision of services, tax exemption

C 22/10

EN

Official Journal of the European Union

26.1.2008

Re:

Operative part of the judgment

Reference for a preliminary ruling — Juzgado de lo Mercantil —
Interpretation of Article 4 of Council Directive 89/104/EEC of
21 December 1988 to approximate the laws of the Member
States relating to trade marks (OJ 1989 L 40, p. 1) — Meaning
of
‘well known’ — Whether knowledge and use may be
confined to a limited territory, such as an autonomous com-
munity, a region, an area or a city, depending on the goods or
services concerned and the public for whom the mark is
intended

Operative part of the judgment

of

Article 4(2)(d)
First Council Directive 89/104/EEC of
21 December 1988 to approximate the laws of the Member States
relating to trade marks is to be interpreted as meaning that the earlier
trade mark must be well known throughout
the
Member State of registration or in a substantial part of it.

the territory of

(1) OJ C 237, 30.9.2006.

The Court:

1. Dismisses the action.

2. Orders the Commission of the European Communities to pay, in
the Federal Republic of

those of

addition to its own costs,
Germany.

(1) OJ C 294, 2.12.2006.

Judgment of the Court (Third Chamber) of 29 November
2007 — Italian Republic v Commission of the European
Communities

(Case C-417/06 P) (1)

(Appeal — Admissibility — Structural Funds — Financing of
Community initiatives — Amendment of indicative allocations
— Enforcement of the final judgment)

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

Federal Republic of Germany

(Case C-401/06) (1)

Parties

(2008/C 22/19)

Language of the case: italian

(Failure of a Member State to fulfil obligations — Taxation
— Sixth VAT Directive — Supply of services — Executor of a
will — Place where the service is performed — Article 9(1)
and (2)(e))

(2008/C 22/18)

Appellant: Italian Republic (represented by: I. Braguglia, Agent,
D. Del Gaizo and G. Albenzio, avvocati dello Stato)

Other party to the proceedings: Commission of
the European
Communities (represented by: E. de March and L. Flynn, Agents,
and A. Dal Ferro, avvocato)

Language of the case: German

Re:

Parties

Applicant: Commission of the European Communities (repre-
sented by: D. Triantafyllou, Agent)

Defendant: Federal Republic of Germany (represented by: M.
Lumma, Agent)

Re:

Failure of a Member State to fulfil obligations — Infringement
of Article 9(2)(e) of Sixth Council Directive 77/388/EEC of
17 May 1977 on the harmonisation of the laws of the Member
States relating to turnover taxes — Common system of value
added tax: uniform basis of assessment (OJ 1977 L 145, p. 1)
— Services supplied by executors for customers established
outside the Community or for taxable persons established in the
Community but not in the same country as the supplier —
Place of supply of services — Characterisation of activities of
executors

the Court of First Instance
Appeal against the judgment of
(Fourth Chamber) of 13 July 2006 in Case T-225/04 Italy v
Commission dismissing the action for annulment of Commission
Decision C(2003) 3971 final of 26 November 2003 establishing
the
indicative allocations between the Member States of
commitment appropriations under Community initiatives for
the period 1994-1999 and of all related prior measures.

Operative part of the judgment

The Court:

1. Dismisses the appeal;

2. Orders the Italian Republic to pay its own costs and those of the

Commission of the European Communities.

(1) OJ C 310 of 16.12.2006.