Case C-67/08: Judgment of the Court (Third Chamber) of 12 February 2009 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Margarete Block v Finanzamt Kaufbeuren (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, to be credited against inheritance tax payable in another Member State where the owner of the assets was resident at the time of death — Double taxation — Restriction — None)
Date: 2009-02-12
Institutions: Court of Justice
Subjects: capital transfer tax, claim, double taxation, interpretation of the law, law of succession

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

en

Land-
Staatssecretaris van Financiën

(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

4.4.2009

EN

Official Journal of the European Union

C 82/7

Operative part of the judgment

Articles 56 EC and 58 EC must be interpreted as not precluding legis-
lation of a Member State, such as that at issue in the main proceed-
ings, which — as regards the assessment of inheritance tax payable by
an heir who is resident in that Member State in respect of capital
claims against a financial institution in another Member State — does
not provide for inheritance tax paid in that other Member State to be
credited against inheritance tax payable in the first Member State
where the person whose estate is being administered was, at the time of
death, resident in the first Member State.

certain intellectual property rights and the measures to be taken
against goods found to have infringed such rights, does not deprive the
competent national authorities of the power to impose, on the parties
responsible for importing those goods into the Community customs
territory, a ‘penalty’, within the meaning of Article 18 of that regu-
lation, such as an administrative fine.

(1) OJ C 128, 24.5.2008.

(1) OJ C 107, 26.4.2008.

Judgment of the Court (Second Chamber) of 12 February
a preliminary ruling from the
2009 (reference
Augstākās tiesas Senāta (Republic of Latvia)) — Schenker
SIA v Valsts ieņēmumu dienests

for

(Case C-93/08) (1)

(Reference for a preliminary ruling — Regulation (EC)
No 1383/2003 — Article 11 — Simplified procedure of aban-
doning goods for destruction — Prior determination whether
an intellectual property right has been infringed — Adminis-
trative penalty)

Parties

Judgment of the Court (Eighth Chamber) of 10 February
the European Communities v
2009 — Commission of

French Republic

(Case C-224/08) (1)

(Failure of a Member State to fulfil obligations — Directive
2006/100/EC — Failure to transpose within the period
prescribed)

(2009/C 82/13)

Language of the case: French

(2009/C 82/12)

Language of the case: Latvian

Referring court

Augstākās tiesas Senāts

Parties to the main proceedings

Applicant: Schenker SIA

Defendant: Valsts ieņēmumu dienests

Re:

of

Council

of Article

Reference for a preliminary ruling — Augstākās tiesas Senāts —
Interpretation
Regulation
11
No 1383/2003 of 22 July 2003 concerning customs action
against goods suspected of infringing certain intellectual prop-
erty rights and the measures to be taken against goods found to
have infringed such rights (OJ 2003 L 196, p. 7) — Simplified
procedure of abandoning goods for destruction without first
determining whether there has been an infringement of an intel-
lectual property right under
legislation
providing that an administrative penalty be imposed where the
goods declared infringe an intellectual property right

law — National

Applicant: Commission of the European Communities (repre-
sented by: C. Huvelin, V. Peere and H. Stølvbæk, acting as
Agents)

Defendant: French Republic (represented by: G. de Bergues and
B. Messmer, Agents)

Re:

Failure of a Member State to fulfil its obligations — Failure to
adopt or notify, within the period prescribed,
the measures
necessary to comply with Council Directive 2006/100/EC of
20 November 2006 adapting certain Directives in the field of
freedom of movement of persons, by reason of the accession of
Bulgaria and Romania (OJ 2006 L 363, p. 141)

Operative part of the judgment

The Court:

1. Declares that, by failing to adopt, within the period prescribed, all
the laws, regulations and administrative provisions necessary to
comply with Council Directive 2006/100/EC of 20 November
2006 adapting certain Directives in the field of freedom of move-
ment of persons, by reason of
the accession of Bulgaria and
Romania, the French Republic has failed to comply with its obliga-
tions under Article 2 of that directive;

2. Orders the French Republic to pay the costs.

Operative part of the judgment

The initiation, with the agreement of an intellectual property right-
holder and of the importer, of the simplified procedure laid down in
Article 11 of Council Regulation (EC) No 1383/2003 of 22 July
2003 concerning customs action against goods suspected of infringing

(1) OJ C 171, 5.7.2008.