Case C-450/08: Reference for a preliminary ruling from the Landgericht Tübingen (Germany) lodged on 15 October 2008 — FGK Gesellschaft für Antriebsmechanik mbH v Notar Gerhard Schwenkel
Date: 2008-10-15
Institutions: Court of Justice
Subjects: capital movement, civil servant, indirect tax, interpretation of the law

C 69/16

EN

Official Journal of the European Union

21.3.2009

Action brought on 25 September 2008 — Commission of
the European Communities v Federal Republic of Germany

Reference for a preliminary ruling from the Landgericht
Tübingen (Germany) lodged on 15 October 2008 — FGK
Gesellschaft für Antriebsmechanik mbH v Notar Gerhard
Schwenkel

(Case C-424/08)

(2009/C 69/27)

Language of the case: German

Parties

Applicant: Commission of the European Communities (repre-
sented by: B. Schima and B. Sipos, Agents)

Defendant: Federal Republic of Germany

(Case C-450/08)

(2009/C 69/28)

Language of the case: German

Referring court

Landgericht Tübingen

Parties to the main proceedings

Applicant: FGK Gesellschaft für Antriebsmechanik mbH

Defendant: Notar Gerhard Schwenkel

Party Involved: President of the Landgericht Tübingen

Form of order sought

Question referred

— declare that the Federal Republic of Germany has failed to
fulfil its obligations under Article 11(1)(c) of Council Direc-
tive 96/82/EC of 9 December 1996 on the control of
major-accident hazards
substances,
inasmuch as the competent German authorities have failed
to draw up external emergency plans for all establishments
to which Article 9 of the said Directive applies;

involving dangerous

— order the Federal Republic of Germany to pay the costs.

1. Is Council Directive 69/335/EEC of 17 July 1969 concerning
indirect taxes on the raising of capital (1)(as amended by
Council Directive 85/303/EEC of 10 June 1985) to be inter-
preted as meaning that the charges of a notary employed as
a civil servant for the drawing up of a notarially attested act
recording a transaction covered by that directive constitute
taxes for the purposes of that directive where, under the rele-
vant national legislation, even notaries who are civil servants
may be authorised to practise and are themselves owed the
charges arising from that act and the State, on the basis of a
general waiver, does not receive any portion of the charges
transactions covered by the
for
Directive?

the authentication of

Pleas in law and main arguments

(1) OJ L 249, p. 25.

Article 11(1)(c) of Directive 96/82/EC requires Member States to
ensure that, for all establishments to which Article 9 applies, the
competent authorities draw up an external emergency plan for
the measures to be taken outside the establishment. The external
emergency plans must contain not only information concerning
remedial measures on-site and off-site, but also specific informa-
tion for the public concerning the accident and the requisite
behaviour to be adopted. In addition, the information intended
for the emergency services of other Member States in the case
of a major accident which is capable of causing transboundary
effects must also appear in the external emergency plans.

The present action seeks a declaration that the Federal Republic
of Germany has
its obligations under
Article 11(1)(c) of Directive 96/82/EC, inasmuch as it has failed
to draw up external emergency plans for all establishments to
which Article 9 of the said Directive applies.

failed to fulfil

Reference for a preliminary ruling from the Hoge Raad
der Nederlanden (Netherlands) lodged on 23 October 2008
— Don Bosco Onroerend Goed BV; other party:
Staatssecretaris van Financiën

(Case C-461/08)

(2009/C 69/29)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden