CELEX: C2003/031/03
Language: en
Date: 2003-02-08 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 12 December 2002 in Case C-324/00 (Reference for a preliminary ruling from the Finanzgericht Münster): Lankhorst-Hohorst GmbH v Finanzamt Steinfurt (Freedom of establishment — Tax provisions — Corporation tax — Covert distribution of profits — Tax credit — Coherence of the tax system — Tax evasion)

C 31/2                  EN                           Official Journal of the European Union                                              8.2.2003
A. Dal Ferro) appeal against the judgment of the Court of First                               JUDGMENT OF THE COURT
Instance of the European Communities (Fourth Chamber) of
8 June 2000, in Joined Cases T-79/96, T-260/97 and T-117/                                              (Fifth Chamber)
98 Camar and Tico v Commission and Council [2000] ECR II-
2193, seeking to have that judgment set aside, the other parties                                   of 12 December 2002
to the proceedings being: Camar Srl, established in Florence
(Italy), (avocats: W. Viscardini Donà, M. Paolin and S. Donà),               in Case C-324/00 (Reference for a preliminary ruling from
applicant at first instance in Joined Cases T-79/96, T-260/97                the Finanzgericht Münster): Lankhorst-Hohorst GmbH v
and T-117/98, Tico Srl, established in Padua (Italy), (avocats:                                    Finanzamt Steinfurt (1)
W. Viscardini Donà, M. Paolin and S. Donà), applicant at first
instance in Case T-117/98, Council of the European Union                     (Freedom of establishment — Tax provisions — Corporation
(Agent: by F. Ruggeri Laderchi), defendant at first instance in              tax — Covert distribution of profits — Tax credit —
Case T-260/97, French Republic (Agents: C. Vasak and G. de                             Coherence of the tax system — Tax evasion)
Bergues) intervener at first instance in Joined Cases T-79/96
and T-260/97, and Italian Republic (Agent: U. Leanza, assisted                                          (2003/C 31/03)
by F. Quadri), intervener at first instance in Case T-79/96, —
the Court, composed of: G.C. Rodríguez Iglesias, President,                                     (Language of the case: German)
J.-P. Puissochet, M. Wathelet, R. Schintgen (Rapporteur) and
C.W.A. Timmermans, (Presidents of Chambers), C. Gulmann,                     (Provisional translation; the definitive translation will be published
D.A.O. Edward, A. La Pergola, P. Jann, V. Skouris, F. Macken,                                   in the European Court Reports)
N. Colneric, S. von Bahr, J.N. Cunha Rodrigues and A. Rosas,
Judges; C. Stix-Hackl, Advocate General; R. Grass, for the
                                                                             In Case C-324/00: Reference to the Court under Article 234
Registrar, has given a judgment on 10 December 2002, in
                                                                             EC by the Finanzgericht Münster (Germany) for a preliminary
which it:
                                                                             ruling in the proceedings pending before that court between
                                                                             Lankhorst-Hohorst GmbH and Finanzamt Steinfurt, on the
                                                                             interpretation of Article 43 EC, the Court (Fifth Chamber),
                                                                             composed of: M. Wathelet (Rapporteur), President of the
1.    Set aside the judgment of 8 June 2000 in the Court of First            Chamber, C.W.A. Timmermans, D.A.O. Edward, P. Jann and
      instance in Joined Cases T-79/96, T-260/97 and T-117/98                A. Rosas, Judges; J. Mischo, Advocate General; L. Hewlett,
      Camar and Tico v Commission and Council in so far as it                Principal Administrator, for the Registrar, has given a judgment
      allowed, in Case T-117/98, the application for annulment of            on 12 December 2002, in which it has ruled:
      the Decision of the Commission of the European Communities
      of 23 April 1998 rejecting the application made by Camar Srl           Article 43 EC is to be interpreted as precluding a measure such as
      and Tico Srl on the basis of Article 16(3) of Council Regulation       that contained in Paragraph 8a(1), Head 2, of the Körperschaft-
      (EEC) No 404/93 of 13 February 1993 on the common                      steuergesetz (Law on corporation tax).
      organisation of the markets in the banana sector;
                                                                             (1 ) OJ C 316 of 4.11.2000.
2.    Dismisses the remainder of the appeal;
                                                                                              JUDGMENT OF THE COURT
3.    Dismisses the application annulment in Case T-117/98 as
      inadmissible;                                                                                    (Fifth Chamber)
                                                                                                   of 12 December 2002
4.    Order Camar Srl and Tico Srl to pay the costs in Case T-117/           in Case C-385/00 (Reference for a preliminary ruling from
      98;                                                                    the Hoge Raad der Nederlanden): F. W. L. de Groot v
                                                                                            Staatssecretaris van Financiën ( 1)
5.    Orders the parties to bear their own costs in the appeal               (Free movement of workers — Tax convention — Nether-
      proceedings.                                                                   lands rules on the avoidance of double taxation)
                                                                                                        (2003/C 31/04)
                                                                                                 (Language of the case: Dutch)
( 1) OJ C 302 of 21.10.2000.
                                                                             (Provisional translation; the definitive translation will be published
                                                                                                in the European Court Reports)
                                                                             In Case C-385/00: Reference to the Court under Article 234
                                                                             EC by the Hoge Raad der Nederlanden (Netherlands) for a