CELEX: C2006/036/21
Language: en
Date: 2006-02-11 00:00:00
Title: Judgment of the Court (Third Chamber) of  1 December 2005  in Case C-213/04: Reference for a preliminary ruling from the Oberster Gerichtshof (Austria) Ewald Burtscher v Josef Stauderer (Free movement of capital — Article 56 EC — Declaration procedure in respect of the acquisition of built-on land — Retroactive invalidity of the transaction if declaration by the purchaser is submitted after the due date)

11.2.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 36/12
            
         
      JUDGMENT OF THE COURT
   
   (Third Chamber)
   of 1 December 2005
   in Case C-213/04: Reference for a preliminary ruling from the Oberster Gerichtshof (Austria) Ewald Burtscher v Josef Stauderer (1)
   
   (Free movement of capital - Article 56 EC - Declaration procedure in respect of the acquisition of built-on land - Retroactive invalidity of the transaction if declaration by the purchaser is submitted after the due date)
   (2006/C 36/21)
   Language of the case: German
   In Case C-213/04: reference for a preliminary ruling under Article 234 EC from the Oberster Gerichtshof (Austria), made by decision of 29 April 2004, received at the Court on 19 May 2004, in the proceedings between Ewald Burtscher and Josef Stauderer — the Court (Third Chamber), composed of A. Rosas, President of the Chamber, J. Malenovský, J. P. Puissochet (Rapporteur), S. von Bahr and U. Lõhmus, Judges; F.G. Jacobs, Advocate General; K. Sztranc, Administrator for the Registrar, gave a judgment on 1 December 2005 in which it ruled:
   Article 56(1) EC precludes the application of national legislation such as the Vorarlberg Land Transfer Law (Vorarlberger Grundverkehrsgesetz) of 23 September 1993, in its amended version, under which the mere fact that the requisite declaration of acquisition is submitted after the due date results in the retroactive invalidity of the property transaction concerned.
   
      (1)  OJ C 190 of 24.07.2004.