CELEX: C1999/160/09
Language: en
Date: 1999-06-05 00:00:00
Title: Case C-87/99: Reference for a preliminary ruling from the Tribunal Administratif of the Grand Duchy of Luxembourg (Second Chamber) by judgment of that court of 11 March 1999 in the case of Patrick Zurstrassen v. Administration des Contributions Directes

5.6.1999                EN                       Official Journal of the European Communities                                         C 160/5
Reference for a preliminary ruling from the Tribunal                        The applicant claims that the Court of Justice should:
Administratif of the Grand Duchy of Luxembourg
(Second Chamber) by judgment of that court of 11 March                      — declare that, by failing to adopt the laws, regulations and
1999 in the case of Patrick Zurstrassen v. Administration                        administrative provisions necessary to comply fully and
                  des Contributions Directes                                     correctly with Commission Directive 96/4/EC (1), Euratom
                                                                                 of 16 February 1996 amending Directive 91/321/EEC on
                                                                                 infant formulae and follow-on formulae, the Portuguese
                           (Case C-87/99)                                        Republic has failed to fulfil its obligations under the third
                                                                                 paragraph of Article 189 of the EC Treaty and Article 2 of
                                                                                 Directive 96/4/EC,
                          (1999/C 160/09)
                                                                            — in the alternative, declare that by failing to inform the
Reference has been made to the Court of Justice of the                           Commission forthwith of such measures, the Portuguese
European Communities by a judgment of the Tribunal Admini-                       Republic has failed to fulfil its obligations under the same
                                                                                 provisions;
stratif (Administrative court) of the Grand Duchy of Luxem-
bourg (Second Chamber) of 11 March 1999, which was
received at the Court Registry on 12 March 1999, for a                      — order the Portuguese Republic to pay the costs.
preliminary ruling in the case of Patrick Zurstrassen v.
Administration des Contributions Directes on the following
question:                                                                   Contentions and principal arguments adduced in support
— Do Article 48 of the Treaty on European Union and Article                 The contentions and principal arguments adduced in support
    1(1) of Regulation (EEC) No 1612/68 (1) of the Council on               are similar to those in Case C-78/99 (2), the period for
    freedom of movement for workers within the Community,                   implementing the directive expired on 31 March 1997.
    of 15 October 1968 preclude national rules which subject
    the joint assessment to tax of two spouses and their
    classification in tax bracket II, which allows the spouses a            (1) OJ L 49, 22.2.1996, p. 12.
    lighter tax burden under certain circumstances than that                (2) See p. 3 of this Official Journal.
    imposed on them if taxed individually, to the condition
    that the two spouses — who are not separated either de
    facto or by virtue of a judicial decision — must have their
    respective residences for tax purposes in the same State,
    and which thereby exclude from that tax regime a spouse
    who establishes himself in one Member State, leaving the
    rest of his family in another Member State?
                                                                            Action brought on 17 March 1999 by the Commission
(1) OJ, English Special Edition 1968 (II), p. 475.                          of the European Communities against the Portuguese
                                                                                                            Republic
                                                                                                        (Case C-91/99)
                                                                                                       (1999/C 160/11)
                                                                            An action against the Portuguese Republic was brought before
                                                                            the Court of Justice on 17 March 1999 by the Commission of
Action brought on 16 March 1999 by the Commission                           the European Communities, represented by Ana Maria Alves
of the European Communities against the Portuguese                          Vieira, of its Legal Service, acting as Agent, with an address for
                              Republic                                      service in Luxembourg at the office of Carlos Gómez de la
                                                                            Cruz, also of its Legal Service, Wagner Centre, Kirchberg.
                           (Case C-90/99)
                                                                            The applicant claims that the Court of Justice should:
                          (1999/C 160/10)                                   — declare that, by failing to adopt within the prescribed
                                                                                 period all the measures needed to comply fully with
                                                                                 Council Directive 96/43/EC (1) of 26 June 1996 amending
An action against the Portuguese Republic was brought before                     and consolidating Directive 85/73/EEC (2) and amending
the Court of Justice on 16 March 1999 by the Commission of                       Directives 90/675/EEC (3) and 91/496/EEC (4), the Portu-
the European Communities, represented by Francisco de Sousa                      guese Republic has failed to fulfil its obligations under the
Fialho, of its Legal Service, acting as Agent, with an address for               Treaty,
service in Luxembourg at the office of Carlos Gómez de la
Cruz, also of its Legal Service, Wagner Centre, Kirchberg.                  — order the Portuguese Republic to pay the costs.