CELEX: C2007/235/18
Language: en
Date: 2007-10-06 00:00:00
Title: Case C-392/07: Action brought on 14 August 2007 — Commission of the European Communities v Kingdom of Belgium

6.10.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 235/10
            
         Action brought on 14 August 2007 — Commission of the European Communities v Kingdom of Belgium
   (Case C-392/07)
   (2007/C 235/18)
   Language of the case: Dutch
   Parties
   
      Applicant: Commission of the European Communities (represented by: R. Lyal, acting as Agent)
   
      Defendant: Kingdom of Belgium
   Form of order sought
   
               —
            
            
               Declare that, by failing to adopt the laws, regulations and administrative provisions necessary to comply with Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434/EEC on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (1) in so far as it relates to the transfer of the registered office of a European Company (SE) or a European Cooperative Society (SCE) and the inclusion of the SE and the SCE in the list of companies covered by the Directive, or in any event by not communicating such measures to the Commission, the Kingdom of Belgium has failed to fulfil its obligations under that Directive;
            
         
               —
            
            
               order the Kingdom of Belgium to pay the costs.
            
         Pleas in law and main arguments
   The period prescribed for transposing into national law the provisions of the Directive regarding the transfer of the registered office of an SE or of an SCE and the entry (a) in the Annex expired on 1 January 2006.
   
      (1)  OJ 2005 L 58, p. 19.