CELEX: C2003/200/20
Language: en
Date: 2003-08-23 00:00:00
Title: Case C-253/03: Reference for a preliminary ruling by the Bundesfinanzhof by order of that Court of 1 April 2003 in the proceedings between CLT-UFA S.A. and Finanzamt Köln-West

C 200/12              EN                         Official Journal of the European Union                                         23.8.2003
Reference for a preliminary ruling by the Tribunale Ammi-                Council Regulation (EEC) No 1768/92 of 18 June 1992
nistrativo Regionale per la Lombardia by order of that                   concerning the creation of a supplementary protection certifi-
Court of 13 November 2002 in the action brought by                       cate for medicinal products (1)?
Doctor Giorgio Emanuele Mauri against Ministry of Justice
                                                                         (1) OJ L 182 of 2.7.1992, p. 1.
                         (Case C-250/03)
                         (2003/C 200/18)
Reference has been made to the Court of Justice of the
European Communities by order of the Tribunale Amministra-
tivo Regionale per la Lombardia (Regional Administrative                 Reference for a preliminary ruling by the Bundesfinanzhof
Court for Lombardy) of 13 November 2002, received at the                 by order of that Court of 1 April 2003 in the proceedings
Court Registry on 11 June 2003, for a preliminary ruling in                    between CLT-UFA S.A. and Finanzamt Köln-West
the action brought by Doctor Giorgio Emanuele Mauri against
Ministry of Justice on the following question:
                                                                                                  (Case C-253/03)
Must the provisions of the Treaty enshrining, as interpreted by
the Court of Justice, the Community principles concerning
competition and non-discrimination, be interpreted as                                             (2003/C 200/20)
precluding on the ground of illegality national legislation, in
particular Article 22 of legislative decree no 1578 of
27 November 1933, which makes access to legal practice
before the courts subject to success in a prior State examina-           Reference has been made to the Court of Justice of the
tion inasmuch as, for the purposes of assessment of aptitude             European Communities by order of the Bundesfinanzhof
and professional ability, it confers far-reaching powers on the          (Federal Finance Court) of 1 April 2003, received at the Court
local management entities of the professional body to which              Registry on 13 June 2003, for a preliminary ruling in the
the practitioners already operating in the specific geographical         proceedings between CLT-UFA S.A. and Finanzamt (District Tax
territory belong.                                                        Office) Köln-West on the following questions:
                                                                         1.    Is Article 52 in conjunction with Article 58 of the EC
                                                                               Treaty to be interpreted as meaning that charging the
                                                                               profits made in 1994 by a capital company from another
                                                                               Member State through a branch in Germany to German
                                                                               corporation tax at the rate of 42 % (the ‘place of business
                                                                               tax rate’) constitutes an infringement of the right to
                                                                               freedom of establishment, given that
Reference for a preliminary ruling by the Cour Adminis-
trative by order of that Court of 3 June 2003 in the
appeal brought by the Minister for the Economy against                         —    the profits would have been charged to German
Millennium Pharmaceuticals Inc., formerly Cor Therapeu-                             corporation tax at the rate of only 33,5 % if they
                             tics Inc.                                              had been made by a company subject to unlimited
                                                                                    corporation tax in Germany which was a subsidiary
                                                                                    of a capital company from another Member State
                         (Case C-252/03)                                            and had distributed all the profits to its parent by
                                                                                    the end of 30 June 1996,
                         (2003/C 200/19)
                                                                               —    the profits would initially have been charged to
                                                                                    German corporation tax at the rate of 45 % if the
                                                                                    subsidiary had retained them until the end of
Reference has been made to the Court of Justice of the                              30 June 1996, but the liability to corporation tax
European Communities by order of the Cour Administrative                            would have been reduced retrospectively to 30 % if
(Administrative Court) of 3 June 2003, received at the Court                        the profits had been distributed in full after 30 June
Registry on 13 June 2003, for a preliminary ruling in the                           1996?
appeal brought by the Minister for the Economy against
Millennium Pharmaceuticals Inc., formerly Cor Therapeutics
Inc. on the following question:                                          2.    If the place of business tax rate infringes Article 52 in
                                                                               conjunction with Article 58 of the EC Treaty, is it
                                                                               necessary to reduce it to 30 % for the year in dispute in
Does a marketing authorisation issued by the Swiss authorities                 order to cure the infringement?
constitute the first authorisation to place a product on the
market in the Community within the meaning of Article 13 of