Case C-451/06: Judgment of the Court (Third Chamber) of 6 December 2007 (reference for a preliminary ruling from the Unabhängiger Finanzsenat, Außenstelle Wien (Austria)) — Gabriele Walderdorff v Finanzamt Waldviertel (Sixth VAT Directive — Article 13B(b) — Exemption — Leasing and letting of immovable property — Letting of fishing rights)
Date: 2007-12-06
Institutions: Court of Justice
Subjects: fishing rights, interpretation of the law, property leasing, real property, stagnant water, tax exemption

26.1.2008

EN

Official Journal of the European Union

C 22/11

Judgment of the Court (First Chamber) of 27 November
2007 (reference for a preliminary ruling from the Korkein
hallinto-oikeus — Finland) — C

(Case C-435/06) (1)

(Judicial cooperation in civil matters — Jurisdiction, recogni-
tion and enforcement of judgments in matrimonial matters
and the matters of parental responsibility — Regulation (EC)
No 2201/2003 — Substantive and temporal scope — Defini-
tion of ‘civil matters’ — Decision concerning the taking into
care and placement of children outside the family home —
Public law measures for child protection)

national legislation on the recognition and enforcement of adminis-
trative decisions on the taking into care and placement of persons,
adopted in the context of Nordic Cooperation, may not be applied
to a decision to take a child into care that falls within the scope of
that regulation.

3. Subject to the factual assessment which is a matter for the national
court alone, Regulation No 2201/2003, as amended by Regu-
lation No 2116/2004,
is to be interpreted as applying ratione
temporis in a case such as that in the main proceedings.

(1) OJ C 326, 30.12.2006.

(2008/C 22/20)

Language of the case: Finnish

Referring court

Korkein hallinto-oikeus

Parties to the main proceedings

Applicant: C

Re:

Reference for a preliminary ruling — Korkein hallinto-oikeus —
Interpretation of Article 1(1)(b) and (2)(d) and Article 64 of
Council Regulation (EC) No 2201/2003 of 27 November 2003
concerning jurisdiction and the recognition and enforcement of
judgments in matrimonial matters and the matters of parental
responsibility,
repealing Regulation (EC) No 1347/2000
(OJ 2003 L 338, p. 1) — Material scope — Recognition and
enforcement of an administrative decision, confirmed by a judi-
cial decision, concerning the placement of children by the
authorities outside the family home — Public law measures for
protection of children

Operative part of the judgment

responsibility,

1. Article 1(1) of Council Regulation (EC) No 2201/2003 of
27 November 2003 concerning jurisdiction and the recognition
judgments in matrimonial matters and the
and enforcement of
matters of parental
repealing Regulation (EC)
No 1347/2000, as amended by Council Regulation (EC)
No 2116/2004 of 2 December 2004, is to be interpreted to the
effect that a single decision ordering a child to be taken into care
and placed outside his original home in a foster family is covered
by the term ‘civil matters’ for the purposes of that provision, where
that decision was adopted in the context of public law rules relating
to child protection.

2. Regulation No 2201/2003,

by Regulation
No 2116/2004, is to be interpreted as meaning that harmonised

amended

as

Judgment of the Court (Third Chamber) of 6 December
a preliminary ruling from the
2007 (reference for
Unabhängiger Finanzsenat, Außenstelle Wien (Austria)) —
Gabriele Walderdorff v Finanzamt Waldviertel

(Case C-451/06) (1)

(Sixth VAT Directive — Article 13B(b) — Exemption —
Leasing and letting of immovable property — Letting of
fishing rights)

(2008/C 22/21)

Language of the case: German

Referring court

Unabhängiger Finanzsenat, Außenstelle Wien

Parties to the main proceedings

Applicant: Gabriele Walderdorff

Defendant: Finanzamt Waldviertel

Re:

a preliminary

for
Außenstelle Wien — Interpretation

ruling — Unabhängiger
REFERENCE
Finanzsenat,
of
Article 13B(b) of Directive 77/388/EEC: Sixth Council Directive
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) — Exemption from VAT —Supply of services connected
with immovable property — Letting and granting for considera-
tion of fishing rights.

C 22/12

EN

Official Journal of the European Union

26.1.2008

Operative part of the judgment

Article 13B(b) of Sixth Council Directive 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 assess-
ment must be interpreted to mean that the grant for consideration,
under a contract of let for a period of 10 years, of the right to fish, by
the landowner in waters owned by that person, and by the holder of
fishing rights in publicly owned waters, does not constitute either a
leasing or a letting of immovable property,
inasmuch as that grant
does not confer the right to occupy the immovable property concerned
and to exclude any other person from it.

(1) OJ C 326, 30.12.2006.

Judgment of the Court (Eighth Chamber) of 6 December
2007 (reference for a preliminary ruling) from the Hof van
beroep te Antwerpen (Belgium)) — BVBA Van Landeghem
v Belgische Staat

(Case C-486/06) (1)

(Common Customs Tariff — Combined Nomenclature —
Tariff classification — Headings 8703 and 8704 — Pick-up
type motor vehicle)

(2008/C 22/22)

Language of the case: French

Referring court

Hof van beroep te Antwerpen

Parties to the main proceedings

Applicant: BVBA Van Landeghem

Defendant: Belgische Staat

Re:

Reference for a preliminary ruling — Hof van Beroep te
Antwerpen (Belgium) — Interpretation of Council Regulation
No 2658/87 of 23 July 1987 on the tariff and statistical
nomenclature and the common customs tariff (OJ 1987 L 256,
p. 1) — Headings 8703 and 8704 — Classification of a
‘pick-up’ motor vehicle with an enclosed cabin for use as a
than
passenger compartment and a load space not higher
50 cm, a luxurious interior, ABS braking system, 4 to 8 litre
petrol engine, four-wheel drive and luxurious sports rims

Operative part of the judgment

Pick-ups such as those at issue in the main proceedings which consist,
on the one hand, of an enclosed cabin for use as a passenger compart-

ment, there being, behind the driver's seat, folding or removable seats
with three-point safety belts, and, on the other hand, of a load space
which is separated from the cabin, is not higher than 50 centimetres,
can be opened only at the rear and has no facilities for attaching a
load, which have a luxurious full-option interior (including electrically
adjustable leather seats, electrically operated mirrors and windows and
a stereo with a CD player), and which are equipped with an anti-lock
braking system (ABS), an automatic, 4 to 8-litre, very high-consump-
tion petrol engine, four-wheel drive and luxurious (sports) rims, must
be classified, according to their general appearance and the entirety of
their characteristics, under heading 8703 of the Combined Nomencla-
ture as set out in Annex I to Council Regulation (EEC) No 2658/87
of 23 July 1987 on the tariff and statistical nomenclature and on the
Common Customs Tariff as amended by the annexes to Commission
Regulation (EC) No 3115/94 of 20 December 1994, Commission
Regulation (EC) No 3009/95 of 22 December 1995 and Commis-
sion Regulation (EC) No 1734/96 of 9 September 1996.

(1) OJ C 20, 27.1.2007.

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

Republic of Malta

(Case C-508/06) (1)

(Failure of a Member State to fulfil obligations — Directive
96/59/EC — Article 11 — Waste management — Disposal of
polychlorinated biphenyls and polychlorinated terphenyls —
Failure to communicate the required plans and outlines)

(2008/C 22/23)

Language of the case: English

Parties

Applicant: Commission of the European Communities (repre-
sented by: M. Konstantinidis and D. Lawunmi, Agents)

Defendant: Republic of Malta (represented by: S. Camilleri, L.
Farrugia, Agents)

Re:

Failure of a Member State to fulfil obligations — Article 11 of
Council Directive 96/59/EC of 16 September 1996 on the
disposal of polychlorinated biphenyls and polychlorinated
(OJ 1996 L 243, p. 31) — Failure to
terphenyls (PCB/PCT)
prepare and communicate to the Commission within the period
laid down the plans, outlines and summaries of
inventories
prescribed by the directive