Case C-514/08: Reference for a preliminary ruling from the Tribunal de première instance de Namur (Belgium) lodged on 26 November 2008 — Atenor Group SA v Belgian State — SPF Finances
Date: 2008-11-26
Institutions: Court of Justice
Subjects: interpretation of the law, national law, parent company, subsidiary, tax on profits of self-employment, tax system

C 32/20

EN

Official Journal of the European Union

7.2.2009

Reference for a preliminary ruling from the Tribunal de
première
lodged on
26 November 2008 — Atenor Group SA v Belgian State —
SPF Finances

instance de Namur

(Belgium)

(Case C-514/08)

(2009/C 32/32)

Language of the case: French

Referring court

Tribunal de première instance de Namur

Parties to the main proceedings

Applicant: Atenor Group SA

Defendant: Belgian State — SPF Finances

Question referred

the first

Does
indent of Article 4 of Council Directive
90/435/EEC of 23 July 1990 on the common system of taxa-
tion applicable in the case of parent companies and subsidiaries
of different Member States (1) preclude national
legislation
making the deduction of dividends received as definitively taxed
income subject to the existence of a taxable profit of the parent
company?

(1) OJ 1990 L 225, p. 6.

not informing the Commission of the adoption of those
provisions, the Republic of Poland has failed to fulfil its obli-
gations under that directive;

— order the Republic of Poland to pay the costs.

Pleas in law and main arguments

The period for transposition of Directive 2006/70/EC expired
on 15 December 2007.

(1) OJ L 214 of 4.8.2006, p. 29.

Reference for a preliminary ruling from the Tribunal de
grande instance de Paris (France) lodged on 27 November
2008 — Fundació Gala-Salvador Dalí, Visual Entidad de
Gestión de Artistas Plásticos v Société des Auteurs dans
les arts graphiques et plastiques,
Juan-Leonardo Bonet
Domenech, Eulalia-María Bas Dalí, María Del Carmen
Domenech Biosca, Antonio Domenech Biosca, Ana-María
Busquets Bonet, Mónica Busquets Bonet

(Case C-518/08)

(2009/C 32/34)

Language of the case: French

Referring court

Tribunal de grande instance de Paris

Action brought on 25 November 2008 — Commission of
the European Communities v Republic of Poland

Parties to the main proceedings

(Case C-516/08)

(2009/C 32/33)

Language of the case: Polish

Parties

Applicants: Fundació Gala-Salvador Dalí, Visual Entidad de
Gestión de Artistas Plásticos

Defendants: Société des Auteurs dans les arts graphiques et plas-
tiques, Juan-Leonardo Bonet Domenech, Eulalia-María Bas Dalí,
María del Carmen Domenech Biosca, Antonio Domenech
Biosca, Ana-María Busquets Bonet, Mónica Busquets Bonet

Applicant: Commission of the European Communities (repre-
sented by: M. Kaduczak and P. Dejmek, acting as Agents)

Questions referred

Defendant: Republic of Poland

Form of order sought

— declare that, by not adopting the laws, regulations and
administrative provisions necessary to implement Commis-
sion Directive 2006/70/EC of 1 August 2006 laying down
implementing measures for Directive 2005/60/EC of
the
European Parliament and of the Council as regards the defi-
nition of politically exposed person and the technical criteria
for simplified customer due diligence procedures and for
exemption on grounds of a financial activity conducted on
an occasional or very limited basis (1), and in any event by

1. Can France,

subsequent

to [Directive 2001/84/EC] of
27 September 2001 (1), retain a resale right allowed only to
the heirs to the exclusion of legatees or successors in title?

2. Do the transitional provisions of Article 8(2) and (3) of
[Directive 2001/84/EC] of 27 September 2001 allow France
to have a derogation?

(1) Directive 2001/84/EC of

the
Council of 27 September 2001 on the resale right for the benefit of
the author of an original work of art (OJ L 272, p. 32).

the European Parliament and of