Case C-427/05: Judgment of the Court (Fourth Chamber) of 25 October 2007 (reference for a preliminary ruling from the Commissione tributaria regionale di Genova (Italy)) — Agenzia delle Entrate — Ufficio di Genova 1 v Porto Antico di Genova SpA (Structural Funds — Regulation (EEC) No 4253/88 — Second subparagraph of Article 21(3) — Prohibition of deduction — Calculation of taxable income — Taking account of Community grants received)
Date: 2007-12-22
Institutions: Court of Justice
Subjects: EU financing, interpretation of the law, tax law, taxable income

22.12.2007

EN

Official Journal of the European Union

C 315/9

Re:

Re:

Annulment of the Commission decision approving a project
relating to border security in the Philippines (ASIA/2004/016-
924; budgetary line 19 10 02) adopted in implementation of
Council Regulation (EEC) No 443/92 of 25 February 1992 on
financial and technical assistance to, and economic cooperation
the developing countries in Asia and Latin America
with,
(OJ 1992 L 52, p. 1)

Operative part of the judgment

The Court :

1. Annuls the decision of the Commission of the European Commu-
nities approving a project relating to border security in the Republic
of the Philippines to be financed by budget line 19 10 02 in the
general budget of the European Communities (Philippines Border
Management Project, No ASIA/2004/016-924);

2. Orders the Commission of the European Communities to pay the

costs;

3. Orders the Kingdom of Spain to bear its own costs.

(1) OJ C 10, 14.1.2006.

for a preliminary ruling — Commissione tributaria
Request
regionale di Genova — Interpretation of Article 21(3) of
Council Regulation No 2082/93 of 20 July 1993 amending
Regulation (EEC) No 4253/88 laying down provisions for imple-
menting Regulation (EEC) No 2052/88 as regards coordination
of the activities of the different Structural Funds between them-
selves and with the operations of the European Investment Bank
and the other existing financial instruments (OJ 1993 L 193,
p. 20) — Compatibility of a national provision which takes into
account Community funds received in the assessment of taxable
income

Operative part of the judgment

The second subparagraph of Article 21(3) of Council Regulation
(EEC) No 4253/88 of 19 December 1988 laying down provisions
for implementing Regulation (EEC) No 2052/88 as regards coordina-
tion of the activities of the different Structural Funds between them-
selves and with the operations of the European Investment Bank and
the other existing financial instruments, as amended by Council Regu-
lation (EEC) No 2082/93 of 20 July 1993, must be interpreted as
meaning that it does not preclude a national tax provision such as
Article 55(3)(b) of Decree No 917 of the President of the Republic of
22 December 1986, which includes grants paid by the Community
Structural Funds in the assessment of taxable income.

(1) OJ C 36, 11.2.2006.

Judgment of the Court (Fourth Chamber) of 25 October
2007 (reference
a preliminary ruling from the
Commissione tributaria regionale di Genova (Italy)) —
Agenzia delle Entrate — Ufficio di Genova 1 v Porto
Antico di Genova SpA

for

(Case C-427/05) (1)

(Structural Funds — Regulation (EEC) No 4253/88 —
Second subparagraph of Article 21(3) — Prohibition of
deduction — Calculation of taxable income — Taking account
of Community grants received)

(2007/C 315/14)

Language of the case: Italian

Judgment of the Court (Grand Chamber) of 23 October
the European Communities v
2007 — Commission of

European Parliament

(Case C-440/05) (1)

(Action for annulment — Articles 31(1)(e) EU, 34 EU and
47 EU — Framework Decision 2005/667/JHA — Enforce-
ment of the law against ship-source pollution — Criminal
penalties — Community competence — Legal basis —
Article 80(2) EC)

(2007/C 315/15)

Language of the case: French

Referring court

Commissione tributaria regionale di Genova

Parties

Parties to the main proceedings

Applicant: Commission of the European Communities (repre-
sented by: W. Bogensberger and R. Troosters, Agents)

Applicant: Agenzia delle Entrate — Ufficio di Genova 1

Defendant: Porto Antico di Genova SpA

Intervener in support of the applicant: European Parliament (repre-
sented by: M. Gómez-Leal,
J. Rodrigues and A. Auersperger
Matić, Agents)