Case C-360/06: Judgment of the Court (Second Chamber) of 2 October 2008 (reference for a preliminary ruling from the Finanzgericht Hamburg — Germany) — Heinrich Bauer Verlag Beteiligungs GmbH v Finanzamt für Großunternehmen in Hamburg (Freedom of establishment — Tax legislation — Corporation tax — Valuation of unlisted shares in limited companies)
Date: 2008-10-02
Institutions: Court of Justice
Subjects: company with share capital, interpretation of the law, partnership, shareholding

22.11.2008

EN

Official Journal of the European Union

C 301/5

V

(Announcements)

COURT PROCEEDINGS

COURT OF JUSTICE

Judgment of the Court (Second Chamber) of 2 October
the European Communities v
2008 — Commission of

Italian Republic

(Case C-157/06) (1)

Italian Republic has failed to fulfil
its obligations under Council
Directive 93/36/EEC of 14 June 1993 coordinating procedures for
the award of public supply contracts, and in particular under Arti-
cles 2(1)(b), 6 and 9 thereof;

2. Orders the Italian Republic to pay the costs.

(Failure of a Member State to fulfil obligations — Public
supply contracts — Directive 93/36/EEC — Award of public
contracts without prior publication of a notice — Light heli-
copters for the police and the national fire service)

(1) OJ C 131, 3.6.2006.

(2008/C 301/08)

Language of the case: Italian

Parties

Applicant: Commission of the European Communities (repre-
sented by: X. Lewis and D. Recchia, acting as Agents)

Defendant: Italian Republic (represented by: I.M. Braguglia, acting
as Agent, and by G. Fiengo, lawyer)

Re:

Failure of a Member State to fulfil obligations — Council Direc-
tive 93/36/EEC of 14 June 1993 coordinating procedures for
the award of public supply contracts (OJ 1993 L 199, p. 1) —
Failure to establish the existence of grounds capable of allowing
a contracting authority to have recourse to the negotiated proce-
dure without prior publication of a tender notice — Light heli-
copters acquired for the use of the police and fire service

Operative part of the judgment

The Court:

Judgment of the Court (Second Chamber) of 2 October
2008 (reference for a preliminary ruling from the Finanz-
gericht Hamburg — Germany) — Heinrich Bauer Verlag
Beteiligungs GmbH v Finanzamt für Großunternehmen in
Hamburg

(Case C-360/06) (1)

(Freedom of establishment — Tax legislation — Corporation
tax — Valuation of unlisted shares in limited companies)

(2008/C 301/09)

Language of the case: German

Referring court

Finanzgericht Hamburg

Parties to the main proceedings

1. Declares that by adopting Decree No 558/A/04/03/RR of the
Minister for the Interior of 11 July 2003, authorising the deroga-
tion from the Community rules on public supply contracts in
respect of the purchase of
light helicopters for the use of police
forces and the national fire service, without any of the conditions
the
capable of

justifying that derogation having been satisfied,

Applicant: Heinrich Bauer Verlag BeteiligungsGmbH

Defendant: Finanzamt für Großunternehmen in Hamburg

Intervener: Heinrich Bauer Verlag KG

C 301/6

EN

Official Journal of the European Union

22.11.2008

Re:

Reference for a preliminary ruling — Finanzgericht Hamburg —
Interpretation of Article 52 of the EC Treaty (now, after amend-
ment, Article 43 EC) and Article 58 of the EC Treaty (now
Article 48 EC) — Valuation of unlisted shares in limited compa-
nies — Difference between the valuation of a share in a national
partnership and a share in a partnership established in another
Member State

Operative part of the judgment

In the absence of valid justification, Articles 52 of the EEC Treaty
(subsequently Article 52 of the EC Treaty, and now, after amendment,
Article 43 EC) and 58 of the EEC Treaty (subsequently Article 58 of
the EC Treaty, and now Article 48 EC) preclude the application of tax
legislation of a Member State which, for the purposes of valuing the
unlisted shares of a company in circumstances such as those in the
main proceedings, causes that company's holding in a partnership
established in another Member State, subject to the condition that such
a holding is capable of allowing it a definite influence on the decisions
of the partnership established in the other Member State and enabling
it to determine its activities, to be assigned a greater value than its
holding in a partnership established in the Member State concerned.

ground of age in Article 13 EC and Council Directive
2000/78/EC of 27 November 2000 establishing a general
framework for equal treatment in employment and occupation
(OJ 2000 L 303, p. 16) — Occupational pension scheme
(betriebliche Altersversorgung) excluding a right to retirement
pension (Ruhegeld) for a surviving spouse 15 years younger
than the deceased former employee — Application of the prin-
ciple of no discrimination on the ground of age in the absence
of a link to a situation envisaged by other provisions of Com-
munity law

Operative part of the judgment

The application, which the courts of Member States must ensure, of
the prohibition under Community law of discrimination on the ground
of age is not mandatory where the allegedly discriminatory treatment
contains no link with Community law. No such link arises either from
Article 13 EC, or, in circumstances such as those at issue in the main
proceedings,
from Council Directive 2000/78/EC of 27 November
2000, establishing a general framework for equal treatment in employ-
ment and occupation, before the time-limit allowed to the Member
State concerned for its transposition has expired.

(1) OJ C 310, 16.12.2006.

(1) OJ C 326, 30.12.2006.

Judgment of the Court (Grand Chamber) of 23 September
2008 (reference for a preliminary ruling from the Bundes-
arbeitsgericht — Germany) — Birgit Bartsch v Bosch und
Siemens Hausgeräte (BSH) Altersfürsorge GmbH

(Case C-427/06) (1)

in

and

treatment

occupation —
employment
(Equal
Article 13 EC — Directive 2000/78/EC — Occupational
pension scheme excluding the right to a pension of a spouse
more than 15 years younger
than the deceased former
employee — Age discrimination — Link with Community
law)

(2008/C 301/10)

Language of the case: German

Referring court

Bundesarbeitsgericht

Parties to the main proceedings

Applicant: Birgit Bartsch

Judgment of the Court (Grand Chamber) of 16 September
2008 (reference for a preliminary ruling from the Efetio
Athinon — Greece) — Sot. Lelos kai Sia EE (C-468/06),
Farmakemporiki AE Emporias kai Dianomis Farmakeftikon
Proionton (C-469/06), Konstantinos Xidias kai Sia OE
(C-470/06), Farmakemporiki AE Emporias kai Dianomis
Farmakeftikon Proionton (C-471/06), Ionas Stroumsas EPE
(C-472/06),
(C-473/06),
Stroumsas
Farmakapothiki Farma-Group Messinias AE (C-474/06), K.P.
Marinopoulos AE Emporias kai Dianomis Farmakeftikon
Proionton (C-475/06), K.P. Marinopoulos AE Emporias kai
Dianomis Farmakeftikon Proionton (C-476/06), Kokkoris
D. Tsanas K. EPE and Others (C-477/06), Kokkoris D.
Tsanas K. EPE and Others (C-478/06) v GlaxoSmithKline
AEVE Farmakeftikon Proionton, formerly Glaxowellcome
AEVE

Ionas

EPE

(Joined Cases C-468/06 to C-478/06) (1)

(Article 82 EC — Abuse of dominant position — Pharmaceu-
tical products — Refusal to supply wholesalers engaging in
parallel exports — Ordinary orders)

(2008/C 301/11)

Language of the case: Greek

Defendant: Bosch und Siemens Hausgeräte (BSH) Altersfürsorge
GmbH

Re:

Reference for a preliminary ruling — Bundesarbeitsgericht —
the principle of no discrimination on the
Interpretation of

Referring court

Efetio Athinon