CELEX: C2002/261/12
Language: en
Date: 2002-10-26 00:00:00
Title: Case C-315/02: Reference for a preliminary ruling by the Verwaltungsgerichtshof by order of that Court of 27 August 2002 in the appeal brought by Annliese Lenz against Finanzlandesdirektion für Tirol (the regional finance authority for Tyrol)

C 261/8                EN                     Official Journal of the European Communities                                      26.10.2002
Reference for a preliminary ruling by the Verwaltungs-                   Action brought on 11 September 2002 by the Com-
gerichtshof by order of that Court of 27 August 2002 in                     mission of the European Communities against Ireland
the appeal brought by Annliese Lenz against Finanzlan-
desdirektion für Tirol (the regional finance authority for
                             Tyrol)
                                                                                                  (Case C-317/02)
                        (Case C-315/02)
                                                                                                  (2002/C 261/13)
                        (2002/C 261/12)
                                                                         An action against Ireland was brought before the Court of
                                                                         Justice of the European Communities on 11 September 2002
                                                                         by the Commission of the European Communities, represented
Reference has been made to the Court of Justice of the                   by Thomas van Rijn and Keir Fitch, acting as agents, with an
European Communities by order of the Verwaltungsgerichts-                address for service at the office of Luis Escobar Guerrero,
hof (Administrative Court) of 27 August 2002, received at the            Centre Wagner C-254, Luxembourg.
Court Registry on 6 September 2002, for a preliminary ruling
in the appeal brought by Annliese Lenz against Finanzlandesdi-
rektion für Tirol (the regional finance authority for Tyrol) on
the following questions:
                                                                         The Applicant claims that the Court should:
1.    Does Article 73b(1) in conjunction with Article 73d(1)(a)          1.    declare that
      and (b) and (3) of the EC Treaty (now Article 56(1) in
      conjunction with Article 58(1)(a) and (b) and (3) EC)
      preclude a provision such as that in Paragraph 97(1) and
      (4) of the Einkommensteuergesetz 1988 (1988 Law on                       —    in not putting in place the criteria and detailed rules
      Income Tax) in conjunction with Paragraph 37(1) and (4)                       for the use of the fishing quota allocated to it,
      of the Einkommensteuergesetz 1988, under which a
      taxpayer in receipt of dividends from domestic shares
      may choose whether they should be subject to a tax rate                  —    by failing to ensure compliance with Community
      of 25 % on flat-rate and final taxation or whether they                       rules on the conservation of aquatic marine living
      should be taxed at a rate equivalent to half of the average                   resources by the monitoring of fishing activities,
      tax rate applicable to the aggregate income, whereas                          appropriate inspection of landings and the recording
      dividends from foreign shares are always taxed at the                         of catches, inspections and other controls as required
      normal rate of income tax?                                                    by the relevant Community Regulations,
2.    Is the level of taxation of the revenue of a limited                     —    by failing to prohibit provisionally fishing by vessels
      company which has its seat and head office in another                         flying its flag or registered in its territory when the
      EU Member State or a non-Member State in which shares                         quotas allocated to it were deemed to be exhausted,
      are held of relevance to the answer to the first question?                    and
3.    If the answer to the first question is in the affirmative,               —    by failing to initiate administrative or criminal
      can the situation described in Article 73b(1) of the EC                       proceedings against the masters of vessels infringing
      Treaty (now Article 56(1) EC) arise as a result of the                        the Regulations, or against such other person as was
      corporation tax paid in the countries in which they are                       responsible for such infringement, Ireland has failed
      established by companies limited by shares with seats and                     to carry out the obligations imposed on it by i)
      head offices in other EU Member States or non-Member                          article 9 (2) of Regulation (EEC) No 3760/92
      States being credited pro rata against the Austrian income                    of 20 December 1992 establishing a Community
      tax payable by the recipient of the dividends?                                system for fisheries and aquaculture (1), ii) article 2
                                                                                    of Regulation (EEC) 2847/93 of 12 October 1993
                                                                                    establishing a control system applicable to the
                                                                                    common fisheries policy (2), iii) article 21 of Regu-
                                                                                    lation 2847/93, iv) article 31 of Regulation
                                                                                    No 2847/93.