Case C-105/07: Judgment of the Court (Fourth Chamber) of 17 January 2008 (reference for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen, Belgium) — NV Lammers & Van Cleeff v Belgische Staat (Freedom of establishment — Free movement of capital — Tax legislation — Corporation tax — Interest paid by a subsidiary on funds lent by the parent company established in another Member State — Reclassification of the interest as taxable dividends — No such reclassification where interest payments are made to a resident company)
Date: 2008-01-17
Institutions: Court of Justice
Subjects: corporation tax, interest, interpretation of the law, tax on profits of self-employment, tax system

C 64/12

EN

Official Journal of the European Union

8.3.2008

Defendants: Groupe Danone, Société Kro beer brands SA (BKSA),
Société Evian eaux minérales d'Evian SA (SAEME)

Parties to the main proceedings

Re:

Reference for a preliminary ruling — Cour de cassation — Inter-
pretation of Article 7(2) of Council Directive 86/653/EEC of
18 December 1986 on the coordination of the laws of the
Member States relating to self-employed commercial agents
(OJ 1986 L 382, p. 17) — Termination of the agency contract
— Commission owed to a commercial agent entrusted with a
specific geographical area or group of persons — Whether there
is a right to that commission in the absence of any control,
direct or indirect, by the principal over transactions between a
third party and a customer belonging to the geographical area
entrusted to the agent

Applicant: NV Lammers & Van Cleeff

Defendant: Belgische Staat

Re:

Reference for a preliminary ruling — Rechtbank van eerste
aanleg te Antwerpen — Interpretation of Articles 12 EC, 43 EC,
46 EC, 48 EC, 56 EC and 58 EC — National fiscal legislation
reclassifying as taxable dividends interest paid by a subsidiary by
way of remuneration in respect of loans provided by the parent
company established in another Member State, but not reclassi-
fying such interest as taxable dividends when paid to a company
established in Belgium

Operative part of the judgment

Operative part of the judgment

first

The
indent of Article 7(2) of Directive 86/653/EEC of
18 December 1986 on the coordination of the laws of the Member
States relating to self-employed commercial agents must be interpreted
as meaning that a commercial agent entrusted with a specific geogra-
phical area does not have the right to a commission for transactions
concluded by customers belonging to that area without any action,
direct or indirect, on the part of the principal.

(1) OJ C 69, 24.3.2007.

Articles 43 EC and 48 EC preclude national legislation, such as that
at issue in the main proceedings, under which interest payments made
by a company resident in a Member State to a director which is a
company established in another Member State are reclassified as divi-
dends and are, on that basis, taxable, where, at the beginning of the
taxable period, the total of the interest-bearing loans is higher than
the paid-up capital plus taxed reserves, whereas, in the same circum-
stances, where those interest payments are made to a director which is
a company established in the same Member State, those payments are
not reclassified as dividends and are, on that basis, not taxable.

(1) OJ C 95, 28.4.2007.

Judgment of the Court (Fourth Chamber) of 17 January
2008 (reference
a preliminary ruling from the
Rechtbank van eerste aanleg te Antwerpen, Belgium) —
NV Lammers & Van Cleeff v Belgische Staat

for

(Case C-105/07) (1)

(Freedom of establishment — Free movement of capital —
Tax legislation — Corporation tax — Interest paid by a
subsidiary on funds lent by the parent company established in
another Member State — Reclassification of the interest as
taxable dividends — No such reclassification where interest
payments are made to a resident company)

(2008/C 64/17)

Language of the case: Dutch

Judgment of the Court (Sixth Chamber) of 17 January 2008
— Commission of the European Communities v Hellenic
Republic

(Case C-342/07) (1)

(Failure of a Member State to fulfil its obligations — Directive
2002/91/EC — Energy policy — Energy saving — Failure to
transpose within the prescribed period)

(2008/C 64/18)

Language of the case: Greek

Parties

Referring court

Applicant: Commission of the European Communities (repre-
sented by: M. Patakia and M.B. Schima, acting as Agents)

Rechtbank van eerste aanleg te Antwerpen

Defendant: Hellenic Republic (represented by: N. Dafniou, Agent)