Case C-226/07: Judgment of the Court (Third Chamber) of 17 July 2008 (reference for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — Flughafen Köln/Bonn GmbH v Hauptzollamt Köln (Directive 2003/96/EC — Community framework for the taxation of energy products and electricity — Article 14(1)(a) — Exemption for energy products used to produce electricity — Option to impose taxation for reasons of environmental policy — Direct effect of the exemption)
Date: 2008-07-17
Institutions: Court of Justice
Subjects: electrical energy, energy-generating product, fuel tax, interpretation of the law, tax rebate, tax system

30.8.2008

EN

Official Journal of the European Union

C 223/15

Re:

Re:

Failure of a Member State to fulfil obligations — Breach of Arti-
cles 43 EC and 56 EC — National law making the acquisition
of certain shareholdings in undertakings which carry on regu-
lated activities in the energy sector subject to prior approval of a
special commission

Operative part of the judgment

The Court:

1. Declares that, by adopting the first indent of the second paragraph
of the single article of the fourteenth function of the National
Energy Commission provided for
in Supplementary Provision
No 11, part 3, point 1 of Law 34/1998 of 7 October 1998 on
the hydrocarbon sector (Ley 3471998, del sector de hidrocarburos),
as amended by Royal Decree-Law 4/2006 of 24 February 2006
(Real Decreto-Ley 4/2006),
in order to make the acquisition of
certain shareholdings in undertakings which carry on certain regu-
lated activities in the energy sector and the acquisition of the assets
necessary to carry on such activities subject to the prior approval of
the National Energy Commission, the Kingdom of Spain has failed
to fulfil its obligations under Articles 43 EC and 56 EC;

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

Reference for a preliminary ruling — Finanzgericht Düsseldorf
— Interpretation of Article 14(1)(a) of Council Directive
2003/96/EC of 27 October 2003 restructuring the Community
framework for the taxation of energy products and electricity
(OJ 2003 L 283, p. 51) — Direct effect — National legislation
not exempting gas oil used to produce electricity from mineral
oil tax

Operative part of the judgment

Article 14(1)(a) of Council Directive 2003/96/EC of 27 October
2003 restructuring the Community framework for the taxation of
energy products and electricity, in so far as it provides for the exemp-
tion from taxation under that directive of energy products used to
produce electricity, has direct effect in the sense that it may be relied
upon by an individual before national courts — in relation to a period
of time during which the Member State concerned was in default of its
obligation to transpose that directive into its national law within the
prescribed period — in a dispute, such as that in the main proceedings,
between that individual and the customs authorities of that State, for
the purpose of having national legislation which is incompatible with
that provision disapplied and, consequently, obtaining a refund of tax
which infringed that provision.

(1) OJ C 140, 23.6.2007.

(1) OJ C 155, 7.7.2007.

Judgment of the Court (Third Chamber) of 17 July 2008
(reference for a preliminary ruling from the Finanzgericht
Düsseldorf — Germany) — Flughafen Köln/Bonn GmbH v
Hauptzollamt Köln

Judgment of the Court (Sixth Chamber) of 10 July 2008 —
Commission of the European Communities v Portuguese
Republic

(Case C-226/07) (1)

(Case C-307/07) (1)

(Directive 2003/96/EC — Community framework for the
taxation of energy products and electricity — Article 14(1)(a)
— Exemption for energy products used to produce electricity
— Option to impose taxation for reasons of environmental
policy — Direct effect of the exemption)

(Failure of a Member State to fulfil its obligations — Directive
89/48/EEC — Recognition of diplomas awarded on comple-
tion of professional education and training of at least three
years' duration — Failure to recognise diplomas which give
access to the profession of pharmacist specialising in medical
biology — Failure to transpose)

(2008/C 223/23)

Language of the case: German

Referring court

Finanzgericht Düsseldorf

Parties to the main proceedings

Applicant: Flughafen Köln/Bonn GmbH

Defendant: Hauptzollamt Köln

(2008/C 223/24)

Language of the case: Portuguese

Parties

Applicant: Commission of the European Communities (repre-
sented by: H. Støvlbæk and P. Andrade, acting as Agents)

Defendant: Portuguese Republic (represented by: L. Fernandes,
Agent)