Case C-403/05: Judgment of the Court (Grand Chamber) of 23 October 2007 — European Parliament v Commission of the European Communities (Action for annulment — Commission decision approving a project relating to border security in the Philippines — Decision adopted on the basis of Regulation (EEC) No 443/92 — Commission's implementing powers — Limits)
Date: 2007-12-22
Institutions: Court of Justice
Subjects: European Commission, United Kingdom, action for failure to fulfil an obligation, urban area, wastewater, water treatment

C 315/8

EN

Official Journal of the European Union

22.12.2007

Judgment of the Court (First Chamber) of 8 November
2007 (reference
a preliminary ruling from the
te Amsterdam — Netherlands) — Amurta
Gerechtshof

for

S.G.P.S v Inspecteur van de Belastingdienst

(Case C-379/05) (1)

a company established in that Member State to a company estab-
lished in another Member State, while exempting from that tax the
dividends paid to a company liable to corporation tax in the first
Member State or which has a permanent establishment in that
Member State which owns the shares in the company making the
distribution.

(Articles 56 EC to 58 EC — Free movement of capital —
National tax legislation providing for exemption of sharehold-
ings from corporation tax — Taxation of dividends — With-
holding tax — Exemption from withholding tax — Applica-
tion to companies receiving dividends with a seat or perma-
nent establishment in the Member State granting the exemp-
tion and whose shareholdings benefit from exemption from
corporation tax — Refusal to apply the exemption from with-
holding tax to dividends distributed to a recipient company
not having a seat or a permanent establishment in that
Member State)

(2007/C 315/12)

2. A Member State may not rely on the existence of a full tax credit
granted unilaterally by another Member State
to a recipient
company established in the latter Member State in order to escape
the obligation to prevent economic double taxation of dividends
resulting from the exercise of its power to tax in a situation where
the first Member State prevents economic double taxation of divi-
dends distributed to companies established in its territory. Where a
Member State relies on a convention for the avoidance of double
taxation concluded with another Member State,
the
national court to establish whether account should be taken, in the
main proceedings, of
to determine
that convention, and,
whether it enables the effects of the restriction on the free movement
of capital to be neutralised.

is for

if so,

it

Language of the case: Dutch

(1) OJ C 22, 28.1.2006.

Referring court

Gerechtshof te Amsterdam — Pays-Bas

Parties to the main proceedings

Applicant: Amurta S.G.P.S.

Defendant: Inspecteur van de Belastingdienst

Re:

Preliminary ruling — Gerechtshof te Amsterdam — Interpreta-
tion of Articles 56 EC, 57 EC and 58 EC — Corporation tax —
Exemption from tax in the case of dividends paid by a company
established in the national territory to a company also estab-
lished in that territory — Refusal to grant that exemption in the
case of dividends paid by a company established in the national
territory to a company established in the territory of another
Member State — Relevance of
in that other
Member State, of an equivalent exemption from taxation of divi-
dends in favour of the company established in that State

the existence,

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

European Communities

(Case C-403/05) (1)

(Action for annulment — Commission decision approving a
project relating to border security in the Philippines — Deci-
sion adopted on the basis of Regulation (EEC) No 443/92 —
Commission's implementing powers — Limits)

(2007/C 315/13)

Language of the case: French

Parties

Operative part of the judgment

Applicant: European Parliament (represented by: R. Passos, E.
Waldherr, K. Lindahl and G. Mazzini, Agents)

1. Articles 56 EC and 58 EC preclude legislation of a Member State
which, where the minimum threshold for the parent company's
shareholdings in the share capital of
in
Article 5(1) of Council Directive 90/435/EEC of 23 July 1990
on the common system of taxation applicable in the case of parent
companies and subsidiaries of different Member States is not
reached, provides for a withholding tax on dividends distributed by

the subsidiary set out

Defendant: Commission of the European Communities (repre-
sented by: C. Tufvesson and A. Bordes, Agents)

Intervener in support of the defendant: Kingdom of Spain (repre-
sented by J.M. Rodríguez Cárcamo, acting as Agent)

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)