Case C-352/08: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 31 July 2008 — Modehuis A. Zwijnenburg BV, other party: Staatssecretaris van Financiën
Date: 2008-07-31
Institutions: Court of Justice
Subjects: EU Member State, European company, Netherlands, international criminal law, interpretation of the law, legal process, tax system

C 285/18

EN

Official Journal of the European Union

8.11.2008

Form of order sought

Parties to the main proceedings

— declare that, by failing to ensure the elaboration of an
external emergency plan for all the establishments covered
by Article 9 of Council Directive 96/82/EC of 9 Decem-
ber 1996 on the
control of major-accident hazards
involving dangerous substances (1), amended by Directive
2003/105/EC of
the
Council of 16 December 2003 (2), the Kingdom of Belgium
has failed to fulfil its obligations under Article 11(1)(c) of
that directive;

the European Parliament and of

— order Kingdom of Belgium to pay the costs.

Pleas in law and main arguments

The Commission submits that the elaboration of external emer-
gency plans for measures to be taken outside the establishments
covered by Article 9 of Directive 96/82/EC is a fundamental
requirement of
that directive. The Kingdom of Belgium has
failed to fulfil its obligations under the directive in so far as it
has not drawn up such plans for 59 establishments situated on
its territory while, according to the wording of the directive,
those plans should have been drawn up at the latest 3 years
after the time-limit for transposing the directive had elapsed,
that is on 3 February 2002.

(1) OJ 1997 L 10, p. 13.
(2) Directive 2003/105/EC of

the
Council of 16 December 2003 amending Council Directive
involving
96/82/EC on the control of major-accident hazards
dangerous substances (OJ 1997 L 345, p. 97).

the European Parliament and of

Applicant: Modehuis A. Zwijnenburg BV

Other party: Staatssecretaris van Financiën

Question referred

Must Article 11(1)(a) of [Council] Directive 90/434/EEC (1) of
23 July 1990 be interpreted as meaning that the benefits of that
Directive may be withheld from a tax-payer where a series of
legal transactions is aimed at preventing the levying of a tax
other than the taxes to which the benefits set out in that Direc-
tive relate?

(1) [Council] 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 1990
L 225, p. 1).

Action brought on 30 July 2008 — Commission of the
European Communities v French Republic

(Case C-354/08)

(2008/C 285/31)

Language of the case: French

Reference for a preliminary ruling from the Hoge Raad der
Nederlanden (Netherlands)
lodged on 31 July 2008 —
Modehuis A. Zwijnenburg BV, other party: Staatssecretaris
van Financiën

Parties

Applicant: Commission of the European Communities (repre-
sented by: E. Traversa and J. Sénéchal, Agents)

(Case C-352/08)

Defendant: French Republic

(2008/C 285/30)

Language of the case: Dutch

Referring court

Form of order sought

— declare that, by providing for priority to the outgoing
licensee in the course of putting out to competitive tender
licences in respect of works using hydraulic energy, in par-
ticular by adopting the provisions of Article 29(3) of decree
No 99/225 of 22 March 1999 relating to the licence and
the declaration of public use of works using hydraulic
energy, the French Republic has failed to fulfil its obligations
under Article 43 EC;

Hoge Raad der Nederlanden

— order the French Republic to pay the costs.