Case C-136/07: Judgment of the Court (Second Chamber) of 16 October 2008 — Commission of the European Communities v Kingdom of Spain (Failure of a Member State to fulfil obligations — Directives 89/48/EEC and 92/51/EEC — Recognition of diplomas and professional education and training — Profession of air traffic controller)
Date: 2008-10-16
Institutions: Court of Justice
Subjects: Spain, action for failure to fulfil an obligation, air traffic control, vocational training

6.12.2008

EN

Official Journal of the European Union

C 313/5

Re:

Preliminary ruling — Hoge Raad der Nederlanden — Interpreta-
tion of Articles 39 EC and 56 EC — Determination of the
taxable amount for purposes of income tax — National of a
Member State receiving all of his income in that State but
residing in a different Member State — National
legislation
which does not allow for deduction of negative income relating
to a house situate in another Member State

general system for the recognition of higher-education diplomas
awarded on completion of professional education and training
of at least three years' duration (OJ 1989 L 19, p. 16) and
92/51/EEC of 18 June 1992 on a second general system for the
recognition of professional education and training to supple-
ment Directive 89/48/EEC (OJ 1992 L 209, p. 25) — Taking up
the profession of air traffic controller.

Operative part of the judgment

Operative part of the judgment

The Court:

Article 39 EC must be interpreted as precluding national legislation
such as that at issue in the main proceedings, pursuant to which a
Community national who is not resident in the Member State in
which he receives all or almost all of his taxable income cannot, for the
purposes of determining the basis of assessment of that income in that
Member State, deduct negative income relating to a house owned by
him and used as a dwelling in another Member State, whereas a resi-
dent of the first Member State may deduct such negative income for
the purposes of determining the basis of assessment of taxation of his
income.

1. Declares that, by failing to adopt, in connection with the profession
of air traffic controller, the laws, regulations and administrative
provisions necessary to comply with Council Directive 89/48/EEC
of 21 December 1988 on a general system for the recognition of
higher-education diplomas awarded on completion of professional
education and training of at least three years' duration and Council
Directive 92/51/EEC of 18 June 1992 on a second general system
for the recognition of professional education and training to supple-
ment Directive 89/48, the Kingdom of Spain has failed to fulfil its
obligations under those directives;

(1) OJ C 56, 10.3.2007.

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

(1) OJ C 117, 26.5.2007.

Judgment of the Court (Second Chamber) of 16 October
the European Communities v
2008 — Commission of

Kingdom of Spain

(Case C-136/07) (1)

(Failure of a Member State to fulfil obligations — Directives
89/48/EEC and 92/51/EEC — Recognition of diplomas and
professional education and training — Profession of air traffic
controller)

(2008/C 313/07)

Language of the case: Spanish

Parties

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

Defendant: Kingdom of Spain (represented by: M Muñoz Pérez,
Agent)

Judgment of the Court (Fourth Chamber) of 23 October
2008 (reference for a preliminary ruling from the Bundes-
finanzhof — Germany) — Finanzamt für Körperschaften III
am Wannsee-
in Berlin

v Krankenheim Ruhesitz
Seniorenheimstatt GmbH

(Case C-157/07) (1)

(Freedom of establishment — European Economic Area Agree-
ment (EEA) — Tax legislation — Tax treatment of losses
incurred by a permanent establishment situated in a Member
State of the EEA and belonging to a company having its seat
in a Member State of the European Union)

(2008/C 313/08)

Language of the case: German

Referring court

Bundesfinanzhof

Re:

Failure of Member State to fulfil its obligations — Infringement
of Council Directives 89/48/EEC of 21 December 1988 on a

Applicant: Finanzamt für Körperschaften III in Berlin

Parties to the main proceedings