Case C-503/06: Judgment of the Court (Sixth Chamber) of 15 May 2008 — Commission of the European Communities v Italian Republic (Failure of a Member State to fulfil its obligations — Directive 79/409/EEC — Conservation of wild birds — Derogations from the system of protection of wild birds — Region of Liguria)
Date: 2008-05-15
Institutions: Court of Justice
Subjects: Italy, Liguria, action for failure to fulfil an obligation, bird, derogation from EU law, hunting regulations, protection of animal life, wildlife

C 171/8

EN

Official Journal of the European Union

5.7.2008

Operative part of the judgment

2. The Italian Republic is ordered to bear the costs, including those

linked to the interlocutory proceedings.

Article 18(1) EC is to be interpreted as precluding legislation of a
Member State under which it refuses, generally and in all circum-
stances, to pay to its nationals a benefit granted to civilian victims of
war or repression solely because they are not resident in the territory of
that State throughout the period of payment of the benefit, but in the
territory of another Member State.

(1) OJ C 82, 14.4.2007.

(1) OJ C 20, 27.1.2007.

Judgment of the Court (Sixth Chamber) of 15 May 2008 —
the European Communities v Italian
Commission of

Republic

(Case C-503/06) (1)

Judgment of the Court (Third Chamber) of 22 May 2008
(reference for a preliminary ruling from the Corte Suprema
di Cassazione (Italy)) — Ampliscientifica Srl, Amplifin SpA
v Ministero dell'Economia e delle Finanze, Agenzia delle
Entrate

(Case C-162/07) (1)

(Sixth VAT directive — Taxable persons — Second sub-
paragraph of Article 4(4) — Parent companies and subsidi-
aries — Implementation by the Member State of the single
taxable person scheme — Conditions — Consequences)

(Failure of a Member State to fulfil its obligations — Directive
79/409/EEC — Conservation of wild birds — Derogations
from the system of protection of wild birds — Region of
Liguria)

(2008/C 171/14)

Language of the case: Italian

(2008/C 171/13)

Language of the case: Italian

Referring court

Corte Suprema di Cassazione

Parties

Applicant: Commission of the European Communities (repre-
sented by: D. Recchia, Agent)

Defendant: Italian Republic (represented by: I. Braguglia, Agent
and G. Fiengo, avvocato dello Stato)

Re:

Failure by a Member State to fulfil its obligations — Adoption
and application, by the region of Liguria, of legislation author-
ising derogations from the system of protection for wild birds
which fails to satisfy the conditions laid down in Article 9 of
Council Directive 79/409/EEC of 2 April 1979 concerning the
conservation of wild birds (OJ 1979 L 103, p. 1)

Operative part of the judgment

Parties to the main proceedings

Applicant: Ampliscientifica Srl, Amplifin SpA

Defendant: Ministero dell'Economia e delle Finanze, Agenzia
delle Entrate

Re:

Reference for a Preliminary Ruling — Interpretation of
the
second subparagraph of Article 4(4) of Sixth Council Directive
77/388/EEC of 17 May 1977 on the harmonisation of the laws
of the Member States relating to turnover taxes — Common
system of value added tax: uniform basis of assessment (OJ 1977
L 145, p. 1) — ‘Persons who, while legally independent, are
closely bound to one another by financial, economic and orga-
nisational
links’ — Concept sufficiently precise to enable the
Member States to apply the VAT scheme set out? — Concept of
link — National provision requiring that a link exist for a
minimum period of time in order to prevent the abuse or rights

1. By adopting and applying, for the region of Liguria,

legislation
authorising derogations from the system of protection for wild birds
which fails to satisfy the conditions laid down in Article 9 of
Council Directive 79/409/EEC of 2 April 1979 concerning the
conservation of wild birds, the Italian Republic has failed to fulfil
its obligations under that directive.

Operative part of the judgment

1. The second subparagraph of Article 4(4) of

the Sixth Council
Directive 77/388/EEC of 17 May 1977 on the harmonisation of
the laws of
the Member States relating to turnover taxes —
Common system of value added tax: uniform basis of assessment is