Case C-475/07: Judgment of the Court (Third Chamber) of 12 February 2009 — Commission of the European Communities v Republic of Poland (Failure of a Member State to fulfil its obligations — Electricity tax — Directive 2003/96/EC — First subparagraph of Article 21(5) — Time at which the tax becomes chargeable)
Date: 2009-02-12
Institutions: Court of Justice
Subjects: European Commission, Poland, action for failure to fulfil an obligation, electrical energy, energy-generating product, national implementing measure, tax system

4.4.2009

EN

Official Journal of the European Union

C 82/5

Operative part of the judgment

Article 3(1) of Council Regulation (EC) No 1346/2000 of 29 May
2000 on insolvency proceedings must be interpreted as meaning that
the courts of the Member State within the territory of which insolvency
proceedings have been opened have jurisdiction to decide an action to
set a transaction aside by virtue of insolvency that is brought against a
person whose registered office is in another Member State.

undertakings, businesses or parts of undertakings or businesses must be
interpreted as meaning that that directive may also apply in a situation
where the part of the undertaking or business transferred does not
retain its organisational autonomy, provided that the functional link
between the various elements of production transferred is preserved, and
that that link enables the transferee to use those elements to pursue an
identical or analogous economic activity, a matter which it is for the
national court to determine.

(1) OJ C 269, 10.11.2007.

(1) OJ C 8, 8.12.2008.

Judgment of the Court (Fourth Chamber) of 12 February
2009 (reference for a preliminary ruling from the Landesar-
beitsgericht Düsseldorf (Germany)) — Dietmar Klarenberg
v Ferrotron Technologies GmbH

(Case C-466/07) (1)

(Social policy — Directive 2001/23/EC — Transfer of under-
takings — Safeguarding of employees' rights — Concept of
legal transfer — Legal transfer of a part of a business to
another undertaking — Organisational autonomy following
the transfer)

(2009/C 82/08)

Language of the case: German

Referring court

Landesarbeitsgericht Düsseldorf

Parties to the main proceedings

Applicant: Dietmar Klarenberg

Defendant: Ferrotron Technologies GmbH

Re:

Reference for a preliminary ruling — Landesarbeitsgericht Düsseldorf
— Interpretation of Article 1(1)(a) and (b) of Council Directive
2001/23/EC of 12 March 2001 on the approximation of the laws
of the Member States relating to the safeguarding of employees' rights
in the event of transfers of undertakings, businesses or parts of under-
takings or businesses (OJ 2001 L 82, p. 16) — Applicability of
Directive 2001/23/EC in the event of a legal transfer of a part of a
business to another undertaking which integrates,
into its organisa-
tional structure, the part of the business that has been transferred
without preserving the latter's organisational autonomy — Concept of
‘transfer’ for the purposes of Directive 2001/23/EC

Operative part of the judgment

Article 1(1)(a) and (b) of Council Directive 2001/23/EC of 12 March
2001 on the approximation of the laws of the Member States relating
to the safeguarding of employees' rights in the event of transfers of

Judgment of the Court (Third Chamber) of 12 February
the European Communities v
2009 — Commission of

Republic of Poland

(Case C-475/07) (1)

(Failure of a Member State to fulfil its obligations — Electri-
city tax — Directive 2003/96/EC — First subparagraph of
Article 21(5) — Time at which the tax becomes chargeable)

(2009/C 82/09)

Language of the case: Polish

Parties

Applicant: Commission of the European Communities (repre-
sented by: W. Mölls and K. Herrmann, Agents)

Defendant: Republic of Poland (represented by: T. Kozek, M.
Dowgielewicz, M. Jarosz and A. Rutkowska, Agents)

Re:

Failure of a Member State to fulfil its obligations — Failure to
adopt, within the prescribed time limit, the measures necessary
to comply with Article 21(5) of Council Directive 2003/96/EC
of 27 October 2003 restructuring the Community framework
for the taxation of energy products and electricity (Text with
EEA Relevance) (OJ 2003 L 283, p. 51) — Time at which the
electricity tax becomes chargeable

Operative part of the judgment

The Court:

1. Declares that, by failing to adapt, by 1 January 2006, its system
of electricity tax, with regard to the time at which the electricity tax
becomes chargeable, to the requirements of the first subparagraph
of Article 21(5) of Council Directive 2003/96/EC of 27 October
2003 restructuring the Community framework for the taxation of
energy products and electricity, as amended by Council Directive
2004/74/EC of 29 April 2004, the Republic of Poland has failed
to fulfil its obligations under that directive.

C 82/6

EN

Official Journal of the European Union

4.4.2009

2. Orders the Republic of Poland to pay the costs.

(1) OJ C 22, 26.1.2008.

States relating to turnover taxes — Common system of value added
tax: uniform basis of assessment, must be interpreted as not being
applicable to the use of goods and services allocated to the business for
the purpose of transactions other than the taxable transactions of the
taxable person, as the value added tax due in respect of the acquisition
of those goods and services, and relating to such transactions, is not
deductible.

(1) OJ C 22, 26.1.2008.

Judgment of the Court (Fourth Chamber) of 12 February
2009 (reference for a preliminary ruling from the Hoge
Raad der Nederlanden (Netherlands)) — Vereniging
v
Noordelijke

Tuinbouw Organisatie

Land-
Staatssecretaris van Financiën

en

(Case C-515/07) (1)

(Sixth VAT Directive — Goods and services forming part of
the assets of a business for use in taxable transactions and in
transactions other than taxable transactions — Right to an
immediate and full deduction of the tax paid in respect of the
acquisition of such goods and services)

Judgment of the Court (Third Chamber) of 12 February
2009 (reference for a preliminary ruling from the Bundes-
finanzhof — Germany) — Margarete Block v Finanzamt
Kaufbeuren

(Case C-67/08) (1)

(2009/C 82/10)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

(Free movement of capital — Articles 56 EC and 58 EC —
Inheritance tax — National rules not allowing inheritance tax
in respect of capital claims, paid by an heir in one Member
State,
inheritance tax payable in
another Member State where the owner of the assets was resi-
dent at the time of death — Double taxation — Restriction
— None)

to be credited against

(2009/C 82/11)

Language of the case: German

Applicant: Vereniging Noordelijke Land- en Tuinbouw Organi-
satie

Defendant: Staatssecretaris van Financiën

Referring court

Bundesfinanzhof

Re:

Reference for a preliminary ruling — Hoge Raad der Neder-
landen — Interpretation of Articles 6(2) and 17(1), (2) and (6)
of Sixth Council Directive 77/388/EEC of 17 May 1977 on the
harmonisation of the laws of the Member States relating to
turnover taxes — Common system of value added tax: uniform
(OJ 1977 L 145, p. 1) — Goods and
basis of assessment
services (not only capital goods used partly for business and
partly for private purposes) — Allocation in full
to the
taxpayer's business assets — Possibility of deducting immedi-
ately and in full the tax on the purchase of such goods and
services.

Operative part of the judgment

Articles 6(2)(a) and 17(2) of Sixth Council Directive 77/388/EEC of
17 May 1977 on the harmonisation of the laws of the Member

Parties to the main proceedings

Applicant: Margarete Block

Defendant: Finanzamt Kaufbeuren

Re:

for

a preliminary

Reference
ruling — Bundesfinanzhof
(Germany) — Interpretation of Articles 56(1) and 58(1)(a) and
(3) of the EC Treaty — National inheritance tax legislation —
Double taxation resulting from the impossibility of crediting tax
levied in another Member State against national tax where the
inherited assets situated in that other Member State are in the
form of a bank account