CELEX: C1999/188/39
Language: en
Date: 1999-07-03 00:00:00
Title: Case C-139/99: Action brought on 19 April 1999 by the Commission of the European Communities against Ireland

3.7.1999              EN                    Official Journal of the European Communities                                        C 188/17
Communities, represented by Frank Benyon, Legal Adviser,               (2) order Ireland to pay the costs.
acting as Agent, with an address for service in Luxembourg at
the office of Carlos Gómez de la Cruz, Wagner Centre,
Kirchberg.                                                             Pleas in law and main arguments
The Commission of the European Communities claims that                 The Commission considers that Ireland’s legislation, by
the Court should:                                                      imposing excise duty on carriers in respect of every passenger
                                                                       ticket on services from Ireland to other Member States (with
(1) declare that, by failing to adopt the laws, regulations and        the exception of flights to Northern Ireland) and not upon
    administrative measures necessary in order to comply               flights within Ireland (and to Northern Ireland), is incompatable
    with Council Directive 94/56/EC of 21 November 1994                with the principle of freedom to provide services as stated in
    establishing the fundamental principles governing the              Articles 59 and 62 of the Treaty and in the rules laid down in
    investigation of civil aviation accidents and incidents (1),       Article 3(1) of Regulation 2408/92 of 23 July 1992 on access
    the Grand Duchy of Luxembourg has failed to fulfil its             for Community air carriers to intra-Community air routes.
    obligations under that directive;
                                                                       With regard to Ireland’s contention that there is no infringe-
(2) order the Grand Duchy of Luxembourg to pay the costs.              ment of Regulation 2408/92 because the excise duty is
                                                                       non-discriminatory on grounds of nationality, the Commission
                                                                       is of the view that the principles governing the freedom to
Pleas in law and main arguments                                        provide services go beyond the mere prohibition of any
                                                                       discrimination on grounds of nationality. Even if national
                                                                       measures restricting that freedom apply without distinction to
Article 12 of the abovementioned directive provides that the           national providers of services and to those of other Member
Member States are to bring into force the laws, regulations            States, they are still unacceptable if they are not warranted by
and administrative provisions necessary to comply with the             mandatory requirements in the public interest, or if the
directive not later than 21 November 1996, and that they are           same result can be obtained by less restrictive rules (the
to inform the Commission thereof.                                      proportionality principle).
Although the Grand Duchy of Luxembourg indicated, in its               (1) OJ L 240, 24.08.1992, p. 8.
response to the formal notice and to the reasoned opinion,
that the necessary measures were in the course of preparation,
the Commission has not to date received any information
regarding the adoption of those measures.
(1) OJ L 319 of 12.12.1994, p. 14.
                                                                       Reference for a preliminary ruling from the Hof van
                                                                       Beroep te Gent by judgment of that court of 13 April
                                                                       1999 in the case of NV Algemene Maatschappij van
                                                                       Verzekeringen en Grondkrediet, now known as NV
                                                                       Algemene Maatschappij voor Investering en Dienstverl-
                                                                                  ening (AMID), against the Belgian State
Action brought on 19 April 1999 by the Commission of                                            (Case C-141/99)
         the European Communities against Ireland
                                                                                                (1999/C 188/40)
                        (Case C-139/99)
                                                                       Reference has been made to the Court of Justice of the
                        (1999/C 188/39)                                European Communities by judgment of the Hof van Beroep te
                                                                       Gent (Ghent Court of Appeal) of 13 April 1999, received at
                                                                       the Court Registry on 21 April 1999, for a preliminary ruling
An action against Ireland was brought before the Court of              in the case of NV Algemene Maatschappij van Verzekeringen
Justice of the European Communities on 19 April 1999 by the            en Grondkrediet, now known as NV Algemene Maatschappij
Commission of the European Communities, represented by                 voor Investering en Dienstverlening (AMID), against the
Frank Benyon, Legal Adviser, acting as agent, with an address          Belgian State, on the following question:
for service in Luxembourg at the office of Carlos Gómez de la
Cruz, member of the Legal Service of the Commission, Centre            Does Article 52 of the Treaty of 25 March 1957 establishing
Wagner.                                                                the European Community preclude the application of national
                                                                       legislation of a Member State under which, for the purposes of
The Applicant claims that the Court should:                            assessment to corporation tax, a business loss incurred in that
                                                                       Member State during an earlier taxable period by a company
(1) declare that by providing in Section 65 of the Finance Act         established in that State can be offset against the profits made
    1982 (as amended) that flights from Ireland to other               by that company during a later taxable period only to the
    Member States (with the exception of Northern Ireland)             extent to which that loss cannot be attributed to the profit
    are subject to a higher tax rate than flights within Ireland,      made by a permanent establishment of that company in
    Ireland has failed to comply with Article 3(1) of Council          another Member State during that earlier taxable period, with
    Regulation (EEC) No 2408/92 (1);                                   the result that the loss thus attributed cannot be offset, in