Case C-392/07: Judgment of the Court (Seventh Chamber) of 8 May 2008 — Commission of the European Communities v Kingdom of Belgium (Failure of a Member State to fulfil obligations — Directive 2005/19/EC — Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States — Failure to transpose within the period prescribed)
Date: 2008-05-08
Institutions: Court of Justice
Subjects: Belgium, European Commission, European company, action for failure to fulfil an obligation, capital gains tax, demerger, head office, merger, tax system

C 158/8

EN

Official Journal of the European Union

21.6.2008

2. Orders the Portuguese Republic to pay the costs.

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

(1) OJ C 170, 21.7.2007.

(1) OJ C 235, 6.10.2007.

Judgment of the Court (Seventh Chamber) of 8 May 2008
— Commission of the European Communities v Kingdom
of Belgium

(Case C-392/07) (1)

Appeal brought on 7 March 2008 by Portela & Companhia
the judgment delivered by the Court of
SA against
First Instance (Fifth Chamber) on 11 December 2007 in
Case T-10/06, Portela & Companhia SA v Office for
Harmonisation in the Internal Market (Trade Marks and
Designs) (OHIM)

(Failure of a Member State to fulfil obligations — Directive
2005/19/EC — Common system of taxation applicable to
mergers, divisions, transfers of assets and exchanges of shares
concerning companies of different Member States — Failure
to transpose within the period prescribed)

(Case C-108/08 P)

(2008/C 158/12)

Language of the case: Portuguese

(2008/C 158/11)

Language of the case: Dutch

Parties

Parties

Appellant: Portela & Companhia (represented by J. Conceição
Pimenta, advogado)

Applicant: Commission of the European Communities (repre-
sented by: R. Lyal, acting as Agent)

Other parties to the proceedings: Office for Harmonisation in the
Juan Torrens
Internal Market
Cuadrado and Josep Gilbert Sanz

(Trade Marks and Designs),

Defendant: Kingdom of Belgium (represented by: D. Haven,
Agent)

By order of 22 April 2008 the President of the Court of Justice
ordered the removal of the case from the Court's register.

Re:

Failure of a Member State to fulfil obligations — Failure to
adopt, within the period prescribed, the provisions necessary to
comply with Council Directive 2005/19/EC of 17 February
2005 amending Directive 90/434/EEC on the common system
of taxation applicable to mergers, divisions, transfers of assets
and exchanges of shares concerning companies of different
Member States (OJ 2005 L 58, p. 19)

Operative part of the judgment

The Court:

Action brought on 11 March 2008 — Commission of the
European Communities v Republic of Austria

(Case C-110/08)

(2008/C 158/13)

Language of the case: German

1. Declares that, by failing to adopt, within the period prescribed, the
laws, regulations and administrative provisions necessary to comply
with Council Directive 2005/19/EC of 17 February 2005
amending Directive 90/434/EEC on the common system of taxa-
transfers of assets and
tion applicable
exchanges of shares concerning companies of different Member
States, the Kingdom of Belgium has failed to fulfil its obligations
under that directive;

to mergers, divisions,

Parties

Applicant: Commission of the European Communities (repre-
sented by: T. Scharf and D. Recchia, Agents)

Defendant: Republic of Austria