CELEX: C2001/150/03
Language: en
Date: 2001-05-19 00:00:00
Title: Judgment of the Court (Second Chamber) of 14 December 2000 in Case C-347/99: Commission of the European Communities v Ireland (Failure by a Member State to fulfil its obligations — Failure to transpose Directive 95/50/EC)

C 150/2                  EN                     Official Journal of the European Communities                                           19.5.2001
                 JUDGMENT OF THE COURT                                                       JUDGMENT OF THE COURT
                          (Sixth Chamber)
                                                                                                   (Second Chamber)
                       of 14 December 2000
                                                                                                  of 14 December 2000
in Case C-141/99 (reference for a preliminary ruling from
the Hof van Beroep te Gent): Algemene Maatschappij voor
Investering en Dienstverlening NV (AMID) v Belgische
                                Staat (1)                                  in Case C-347/99: Commission of the European Communi-
                                                                                                     ties v Ireland (1)
(Freedom of establishment — Tax legislation — Direct taxes
     — Deduction of business losses — Previous tax year)
                                                                           (Failure by a Member State to fulfil its obligations — Failure
                                                                                            to transpose Directive 95/50/EC)
                           (2001/C 150/02)
                                                                                                     (2001/C 150/03)
                     (Language of the case: Dutch)
(Provisional translation; the definitive translation will be published                         (Language of the case: English)
                    in the European Court Reports)
In Case C-141/99: reference to the Court under Article 177 of              In Case C-347/99: Commission of the European Communities
the EC Treaty (now Article 234 EC) from the Hof van te                     (Agent: M. Wolfcarius) v Ireland (Agent: M.A. Buckley) —
Beroep te Gent (Ghent Court of Appeal) (Belgium), for a                    application for a declaration that, by failing to adopt the laws,
preliminary ruling in the proceedings pending before that                  regulations or administrative provisions necessary to comply
court between Algemene Maatschappij voor Investering en                    with Council Directive 95/50/EC of 6 October 1995 on
Dienstverlening NV (AMID) and Belgische Staat — on the                     uniform procedures for checks on the transport of dangerous
interpretation of Article 52 of the EC Treaty (now, after                  goods by road (OJ 1995 L 249, p. 35), or in any event by
amendment, Article 43 EC) — the Court (Sixth Chamber),                     failing to inform the Commission of those measures, Ireland
composed of: C. Gulmann (Rapporteur), President of the                     has failed to fulfil its obligations under that directive — the
Chamber, V. Skouris and J.-P. Puissochet, Judges; S. Alber,                Court (Second Chamber), composed of: V. Skouris, President
Advocate General; H.A. Rühl, Principal Administrator, for the              of the Chamber, R. Schintgen (Rapporteur) and N. Colneric,
Registrar, has given a judgment on 14 December 2000, in                    Judges; F.G. Jacobs, Advocate General; R. Grass, Registrar, has
which it has ruled:                                                        given a judgment on 14 December 2000, in which it:
Article 52 of the EC Treaty (now, after amendment, Article 43 EC)          1.    Declares that, by failing to adopt, within the prescribed period,
precludes legislation of a Member State under which a company                    the laws, regulations and administrative provisions needed to
incorporated under national law, having its seat in that Member                  comply with Council Directive 95/50/EC of 6 October 1995
State, may, for the purposes of corporation tax, deduct a loss incurred          on uniform procedures for checks on the transport of dangerous
the previous year from the taxable profit for the current year only on           goods by road, Ireland has failed to fulfil its obligations under
the condition that that loss was not capable of being set off against            that directive.
the profit made during that same previous year by one of its
permanent establishments situated in another Member State, when
the loss, although set off, cannot be deducted from taxable income in      2.    Orders Ireland to pay the costs.
either of the Member States concerned, whereas it would be deductible
if the establishments of that company were situated exclusively in the
Member State in which it has its seat.
                                                                           (1) OJ C 333 of 20.11.1999.
(1) OJ C 188 of 3.7.1999.