Case C-248/06: Judgment of the Court (Third Chamber) of 13 March 2008 — Commission of the European Communities v Kingdom of Spain (Failure of a Member State to fulfil its obligations — Freedom of establishment — Freedom to provide services — Restrictions — Research and development — Rules for the deduction of costs incurred abroad)
Date: 2008-03-13
Institutions: Court of Justice
Subjects: European Commission, Spain, action for failure to fulfil an obligation, corporation tax, freedom to provide services, research and development, right of establishment, tax relief

9.5.2008

EN

Official Journal of the European Union

C 116/5

Operative part of the judgment

2. Orders the Kingdom of Spain to pay the costs.

The Court:

that, by encouraging economic operators wishing to
1. Declares
market
in Belgium construction products lawfully manufactured
and/or marketed in another Member State to obtain Belgian marks
of conformity, the Kingdom of Belgium has failed to fulfil its obli-
gations under Articles 28 EC and 30 EC.

2. Orders the Kingdom of Belgium to pay the costs.

(1) OJ C 165, 15.7.2006.

Judgment of the Court (Third Chamber) of 13 March 2008
— Commission of the European Communities v Kingdom
of Spain

(Case C-248/06) (1)

(Failure of a Member State to fulfil its obligations — Freedom
of establishment — Freedom to provide services — Restric-
tions — Research and development — Rules for the deduction
of costs incurred abroad)

(2008/C 116/08)

Language of the case: Spanish

(1) OJ C 178, 29.7.2006.

Judgment of the Court (Fourth Chamber) of 13 March
a preliminary ruling from the
2008 (reference for
Bundesverwaltungsgericht — Germany) — Heinrich Stefan
Schneider v Land Rheinland-Pfalz

(Case C-285/06) (1)

(Agriculture — Regulations (EC) No 1493/1999 and (EC)
No 753/2002 — Common organisation of the market in wine
— Description, designation, presentation and protection of
certain wine sector products — Protection of traditional terms
— Translation into another language — Use for wines from
another producing Member State)

(2008/C 116/09)

Language of the case: German

Referring court

Bundesverwaltungsgericht

Parties

Applicant: Commission of the European Communities (repre-
sented by: R. Lyal and L. Escobar Guerrero, acting as Agents)

Parties to the main proceedings

Defendant: Kingdom of Spain (represented by: M. Muñoz Pérez,
acting as Agent)

Applicant: Heinrich Stefan Schneider

Defendant: Land Rheinland-Pfalz

Re:

Failure of a Member State to fulfil its obligations — Infringe-
ment of Articles 43 EC, 48 EC and 49 EC and Articles 31 EEA
and 36 EEA — Rules for deducting costs for research and devel-
innovation incurred abroad more
opment and technological
rigorous than those applicable to costs incurred in Spain

Operative part of the judgment

The Court:

1. Declares that, by maintaining in force rules for the deduction of
costs relating to research and development and technological inno-
vation which are less favourable in respect of costs incurred abroad
than costs incurred in Spain — such rules deriving from Article 35
of the Law on corporation tax, as amended by Royal Legislative
Decree 4/2004 of 5 March 2004 — the Kingdom of Spain has
failed to fulfil its obligations under Articles 43 EC and 49 EC on
freedom of establishment and freedom to provide services, and the
corresponding articles in the Agreement on the European Economic
Area of 2 May 1992, namely Articles 31 and 36 of that Agree-
ment;

Intervening
Bundesverwaltungsgericht

party: Vertreterin

des

Bundesinteresses

beim

Re:

as

1),

amended

by Commission Regulation

Reference for a preliminary ruling — Bundesverwaltungsgericht
(Germany) — Interpretation of Article 47(2)(b) and (c) and the
fifth indent of point (B)(1)(b) and point (B)(3) of Annex VII to
Council Regulation (EC) No 1493/1999 of 17 May 1999 on the
common organisation of the market in wine (OJ 1999 L 179,
p.
(EC)
No 1512/2005 of 15 September 2005 amending Regulation
(EC) No 753/2002 laying down certain rules for applying
Council Regulation (EC) No 1493/1999 as regards the descrip-
tion, designation, presentation and protection of certain wine
sector products (OJ 2005 L 241, p. 15), and of Articles 23 and
24 of Commission Regulation (EC) No 753/2002 of 29 April
2002 laying down certain rules for applying Council Regulation
(EC) No 1493/1999 as regards the description, designation,
presentation and protection of certain wine sector products
(OJ 2002 L 118, p. 1) — Prohibition against imitation or