CELEX: C2003/158/16
Language: en
Date: 2003-07-05 00:00:00
Title: Case C-172/03: Reference for a preliminary ruling by the Verwaltungsgerichtshof by order of that Court of 31 March 2003 in the appeal by Dr. Wolfgang Heiser against Finanzlandesdirektion für Tirol

5.7.2003               EN                         Official Journal of the European Union                                              C 158/9
The Commission claims that the Court should:                              country (restricted tax liability) are subject to a tax at source of
                                                                          such a nature that a basic allowance or other allowance
—     declare that, by failing to bring into force a system of full       for personal circumstances is not granted, whereas persons
      protection for certain species in Annex II to Council               resident in the country are entitled to such an allowance at the
      Directive 79/409/EEC of 2 April 1979 on the conser-                 time of ordinary assessment to income tax in respect of all
      vation of wild birds (1), as amended by Council Directive           income which they receive in the Member State and abroad
      94/24/EC of 8 June 1994 ( 2), the Hellenic Republic has             (full tax liability), but where the first mentioned person’s lack
      failed to fulfil its obligations under Article 7 of the             of right to a basic allowance is taken into account, inter alia,
      directive;                                                          by means of a tax rate which is lower than the rate applicable
                                                                          for taxable persons resident in the country?
—     order the Hellenic Republic to pay the costs.
Pleas in law and main arguments
The Commission considers that the Hellenic Republic did not
correctly apply Article 7(4) of the directive, since, because late
dates were fixed for the end of the hunting season, it did not
bring into force a system of full protection for certain species          Reference for a preliminary ruling by the Verwaltungsge-
in Annex II to the directive. A percentage of those birds,                richtshof by order of that Court of 31 March 2003 in the
smaller or greater according to species, is not protected from            appeal by Dr. Wolfgang Heiser against Finanzlandesdirek-
hunting activities in the period when they move in search of a                                        tion für Tirol
mate during which their survival is particularly threatened. In
reality such a system does not ensure the full protection of
birds during the stage when they move to their rearing
                                                                                                    (Case C-172/03)
grounds, in infringement of Article 7(4) of the directive.
( 1) OJ L 103 of 25.4.1979, p. 1.                                                                   (2003/C 158/16)
( 2) OJ L 164 of 30.6.1994, p. 9.
                                                                          Reference has been made to the Court of Justice of the
                                                                          European Communities by order of the Verwaltungsgerichts-
                                                                          hof (Supreme Administrative Court) of 31 March 2003,
                                                                          received at the Court Registry on 14 April 2003, for a
Reference for a preliminary ruling by the Regeringsrätten                 preliminary ruling in the appeal by Dr. Wolfgang Heiser
by order of that Court of 10 April 2003 in the case of                    against Finanzlandesdirektion für Tirol (Regional Finance
        Florian W. Wallentin against Riksskatteverket                     Directorate for the Tyrol) (Appeal Senate I) on the following
                                                                          question:
                         (Case C-169/03)
                         (2003/C 158/15)                                  Is State aid within the meaning of Article 87 EC (formerly
                                                                          Article 92 of the EC Treaty) implied by the existence of a rule
                                                                          such as that contained in Article XIV (3) of Federal Law BGBl
                                                                          21/1995, as amended by BGBl 756/1996, whereby in the case
                                                                          of medical practitioners the conversion from turnover liable
Reference has been made to the Court of Justice of the
                                                                          to turnover tax to turnover exempt from turnover tax does
European Communities by order of the Regeringsrätten
(Supreme Administrative Court) of 10 April 2003, received at              not, in the case of goods that continue to be used in the
                                                                          business, result in input tax already deducted being reduced
the Court Registry on 14 April 2003, for a preliminary ruling
                                                                          under Article 20 of the Sixth Council Directive 77/388/EEC ( 1)?
in the case of Florian W. Walentin against Riksskatteverket on
the following question:
                                                                          (1 ) OJ L 145 of 13.6.1977, p. 1.
Is Article 39 of the EC Treaty to be interpreted as precluding a
Member State’s legislation which provides that natural persons
who are not regarded as resident in the country for tax
purposes but who receive income from employment in the