Case C-527/06: Judgment of the Court (Third Chamber) of 16 October 2008 (reference for a preliminary ruling from the Hoge Raad der Nederlanden, Netherlands) — R.H.H. Renneberg v Staatssecretaris van Financiën (Freedom of movement for workers — Article 39 EC — Tax legislation — Income tax — Determination of the basis of assessment — National of a Member State receiving all or almost all of his income in that State — Residence in a different Member State)
Date: 2008-10-16
Institutions: Court of Justice
Subjects: interpretation of the law, tax relief, tax system, taxable income

C 313/4

EN

Official Journal of the European Union

6.12.2008

Judgment of the Court (First Chamber) of 16 October 2008
(reference for a preliminary ruling from the High Court of
Justice of England and Wales, Queen's Bench Division
(Administrative Court) (United Kingdom)) — The Queen,
on the application of: Synthon BV v Licensing Authority of
the Department of Health

relating to medicinal products for human use precludes a Member
State to which an application is made for mutual recognition of a
marketing authorisation of a medicinal product for human use
granted by another Member State under the abridged procedure
provided for in Article 10(1)(a)(iii) of that directive from refusing
that application on the ground that the medicinal product in ques-
tion is not essentially similar to the reference product;

(Case C-452/06) (1)

(Community code relating to medicinal products for human
use — Marketing authorisation — Essentially similar
medicinal products — Abridged procedure — Procedure for
mutual recognition — Grounds for refusal — Liability of a
Member State — Serious breach of Community law)

(2008/C 313/05)

Language of the case: English

Referring court

High Court of Justice of England and Wales, Queen's Bench
Division (Administrative Court)

2. The failure on the part of a Member State to recognise, pursuant to
Article 28 of Directive 2001/83, a marketing authorisation of a
medicinal product for human use granted by another Member State
under the abridged procedure provided for in Article 10(1)(a)(iii) of
that directive, on the ground that the relevant medicinal product
either is not essentially similar to the reference product or belongs
to a category of medicinal products for which the Member State
concerned has a general policy which does not allow it to be consid-
ered as essentially similar, constitutes a sufficiently serious breach of
Community law, capable of rendering that Member State liable in
damages.

(1) OJ C 326, 30.12.2006.

Parties to the main proceedings

Applicant: Synthon BV

Judgment of the Court (Third Chamber) of 16 October
2008 (reference for a preliminary ruling from the Hoge
Raad der Nederlanden, Netherlands) — R.H.H. Renneberg v
Staatssecretaris van Financiën

Defendant: Licensing Authority of the Department of Health

(Case C-527/06) (1)

Interested party: SmithKline Beecham plc

Re:

(Freedom of movement for workers — Article 39 EC — Tax
legislation — Income tax — Determination of the basis of
assessment — National of a Member State receiving all or
almost all of his income in that State — Residence in a
different Member State)

Reference for a preliminary ruling — High Court of Justice of
England and Wales, Queen's Bench Division (Administrative
Court) — Interpretation of Articles 8, 10(1)(a)(iii) and 28 of
Directive 2001/83/EC of the European Parliament and of the
Council of 6 November 2001 on the Community code relating
to medicinal products for human use (OJ 2001 L 311, p. 67) —
Abridged procedure for obtaining marketing authorisation —
Proprietary medicinal product
to an
authorised product — Refusal
to accept an application for
recognition of marketing authorisation for a medicinal product
granted by another Member State — Obligation to recognise the
authorisation granted by the reference Member State, except
where the procedure laid down by the directive for examining
whether there exists a risk to public health is invoked — Suffi-
ciently serious breach of Community law giving rise to an obli-
gation to redress the damage caused

‘essentially

similar’

Operative part of the judgment

(2008/C 313/06)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: R.H.H. Renneberg

1. Article 28 of Directive 2001/83/EC of the European Parliament
and of the Council of 6 November 2001 on the Community code

Defendant: Staatssecretaris van Financiën

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