CELEX: C1999/333/14
Language: en
Date: 1999-11-20 00:00:00
Title: Judgment of the Court of 8 July 1999 in Case C-254/97 (reference for a preliminary ruling from the Conseil d'État): Société Baxter and Others v Premier Ministre and Others (Internal taxation - Tax deduction - Expenditure on research - Proprietary medicinal products)

20.11.1999              EN                      Official Journal of the European Communities                                            C 333/7
                 JUDGMENT OF THE COURT                                     of the European Union (Agents: Jean-Paul Jacqué, John Carbery
                                                                           and Félix van Craeyenest), supported by the Kingdom of Spain
                         (Sixth Chamber)                                   (Agent: Rosario Silva de Lapuerta) — application for the
                                                                           annulment of Council Regulation (EC) No 408/97 of 24 Febru-
                           of 8 July 1999                                  ary 1997 on the conclusion of an Agreement on cooperation
                                                                           in the sea fisheries sector between the European Community
in Case C-5/93 P: DSM NV v Commission of the European                      and the Islamic Republic of Mauritania and laying down
                          Communities (1)                                  provisions for its implementation (OJ 1997 L 62, p. 1) —
                                                                           the Court, composed of: G.C. Rodriguez Iglesias, President,
    (Appeal — Application for revision — Admissibility)                    P.J.G. Kapteyn, J.-P. Puissochet (Rapporteur), G. Hirsch and
                                                                           P. Jann, Presidents of Chambers, J.C. Moitinho de Almeida,
                          (1999/C 333/12)                                  C. Gulmann, J.L. Murray, D.A.O. Edward, H. Ragnemalm,
                                                                           L. Sevón, M. Wathelet and R. Schintgen, Judges; J. Mischo,
                                                                           Advocate General; L. Hewlett, Administrator, for the Registrar,
                    (Language of the case: Dutch)                          has given a judgment on 8 July 1999, in which it:
                                                                           1. Dismisses the application;
(Provisional translation; the definitive translation will be published
                   in the European Court Reports)                          2. Orders the European Parliament to pay the costs;
In Case C-5/93 P: DSM NV, whose registered office is in                    3. Orders the Kingdom of Spain to bear its own costs.
Heerlen, Netherlands, represented by I.G.F. Cath, of The Hague
Bar, with an address for service in Luxembourg at the
                                                                           (1) OJ No C 212 of 12.7.1997.
Chambers of L. Dupong, 14a Rue des Bains — appeal against
the judgment of the Court of First Instance of the European
Communities (First Chamber) of 4 November 1992 in Case T-
8/89 REV DSM v Commission [1992] ECR II-2399, seeking to
have that judgment set aside, the other party to the proceedings
being the Commission of the European Communities (Agent:
B.J. Drijber) — the Court (Sixth Chamber), composed of:
P.J.G. Kapteyn, President of the Chamber, G. Hirsch, G.F. Man-                              JUDGMENT OF THE COURT
cini (Rapporteur), J.L. Murray and H. Ragnemalm, Judges;
G. Cosmas, Advocate General; H. von Holstein, Deputy Regis-                                           of 8 July 1999
trar, and D. Louterman-Hubeau, Principal Administrator, for
the Registrar, has given a judgment on 8 July 1999, in which               in Case C-254/97 (reference for a preliminary ruling from
it:                                                                        the Conseil d’État): Société Baxter and Others v Premier
                                                                                                 Ministre and Others (1)
1. Dismisses the appeal;
                                                                           (Internal taxation — Tax deduction — Expenditure on
2. Orders DSM NV to pay the costs.
                                                                                     research — Proprietary medicinal products)
(1) OJ No C 76 of 18.3.1993.                                                                         (1999/C 333/14)
                                                                                               (Language of the case: French)
                                                                           (Provisional translation; the definitive translation will be published
                 JUDGMENT OF THE COURT                                                        in the European Court Reports)
                           of 8 July 1999                                  In Case C-254/97: reference to the Court under Article 177 of
                                                                           the EC Treaty (now Article 234 EC) from the Conseil d’État
in Case C-189/97: European Parliament v Council of the                     (France) for a preliminary ruling in the proceedings pending
                        European Union (1)                                 before that court between Société Baxter, B. Braun Médical SA,
                                                                           Société Fresenius France, Laboratoires Bristol-Myers-Squibb
(EC/Mauritania fisheries agreement — Agreements with                       SA and Premier Ministre, Ministère du Travail et des Affaires
    important budgetary implications for the Community)                    Sociales, Ministère de l’Économie et des Finances, Ministère de
                                                                           l’Agriculture, de la Pêche et de l’Alimentation — on the
                          (1999/C 333/13)                                  interpretation of Articles 52 of the EC Treaty (now, after
                                                                           amendment, Article 43 EC), 58 of the EC Treaty (now
                    (Language of the case: French)                         Article 48 EC), 92 and 95 of the EC Treaty (now, after
                                                                           amendment, Articles 87 EC and 90 EC) — the Court, compo-
                                                                           sed of: G.C. Rodriguez Iglesias, President, P.J.G. Kapteyn,
(Provisional translation; the definitive translation will be published     G. Hirsch and P. Jann, Presidents of Chambers, C. Gulmann
                   in the European Court Reports)                          (Rapporteur), J.L. Murray, D.A.O. Edward, H. Ragnemalm and
                                                                           L. Sevón, Judges; A. Saggio, Advocate General; D. Louterman-
In Case C-189/97: European Parliament (Agents: Gregorio                    Hubeau, Principal Administrator, for the Registrar, has given a
Garzón Clariana, Christian Pennera and Hans Krück) v Council              judgment on 8 July 1999, in which it has ruled:
 ---pagebreak--- C 333/8                  EN                        Official Journal of the European Communities                                         20.11.1999
Articles 52 of the EC Treaty (now, after amendment, Article 43 EC)            2. Orders the French Republic to pay the costs.
and 58 of the EC Treaty (now Article 48 EC) preclude a Member
State’s legislation under which undertakings established in that State
and exploiting proprietary medicinal products there are charged a             (1) OJ No C 209 of 4.7.1998.
special levy on their pre-tax turnover in certain of those proprietary
medicinal products during the lest tax year before the enactment of
that legislation and are allowed to deduct from the amount payable
only expenditure incurred during the same tax year on research carried
out in the levying State, when it applies to Community undertakings
operating in that State through a secondary place of business.
                                                                                                JUDGMENT OF THE COURT
(1) OJ No C 252 of 16.8.1997.
                                                                                                         (First Chamber)
                                                                                                          of 8 July 1999
                                                                              in Case C-186/98 (reference for a preliminary ruling from
                                                                              the Tribunal de Cı́rculo do Porto): criminal proceedings
                  JUDGMENT OF THE COURT                                           against Maria Amélia Nunes, Evangelina de Matos (1)
                                                                              (Financial assistance granted from the European Social Fund
                           (Fifth Chamber)
                                                                              — Improper use of funds — Penalties under Community law
                                                                                                        and national law)
                            of 8 July 1999
                                                                                                         (1999/C 333/16)
in Case C-178/98: Commission of the European Communi-
                      ties v French Republic (1)
                                                                                                (Language of the case: Portuguese)
(Failure to fulfil obligations — Directive 91/157/EEC on
batteries and accumulators containing certain dangerous
substances — Failure of a Member State to adopt the                           (Provisional translation; the definitive translation will be published
    programmes provided for by Article 6 of the Directive)                                        in the European Court Reports)
                                                                              In Case C-186/98: reference to the Court under Article 177 of
                           (1999/C 333/15)                                    the EC Treaty (now Article 234 EC) from the Tribunal de
                                                                              Cı́rculo (District Court), Oporto (Portugal), for a preliminary
                                                                              ruling in the criminal proceedings pending before that court
                     (Language of the case: French)                           against Maria Amélia Nunes, Evangelina de Matos — on the
                                                                              interpretation of the provisions of Community law governing
                                                                              the improper use of financial assistance granted from the
(Provisional translation; the definitive translation will be published        European Social Fund — the Court (First Chamber), composed
                    in the European Court Reports)                            of: P. Jann (Rapporteur), President of the Chamber, D.A.O. Ed-
                                                                              ward and L. Sevón, Judges; F.G. Jacobs, Advocate General;
                                                                              R. Grass, Registrar, has given a judgment on 8 July 1999, in
In Case C-178/98: Commission of the European Communities                      which it has ruled:
(Agents: Götz zur Hausen and Olivier Couvert-Castéra) v
French Republic (Agents: Kareen Rispal-Bellanger and Romain                   1. Community legislation does not classify the improper use of
Nadal) — application for a declaration that, by failing to adopt                   European Social Fund assistance as a criminal offence.
and/or communicate all the measures necessary to comply
with Council Directive 91/157/EEC of 18 March 1991 on                         2. Article 5 of the EC Treaty (now Article 10 EC) requires the
batteries and accumulators containing certain dangerous sub-                       Member States to take all effective measures to sanction conduct
stances (OJ 1991 L 78, p. 38), the French Republic has failed                      which affects the financial interests of the Community. Such
to fulfil its obligations under that directive — the Court                         measures may include criminal penalties even where the Com-
(Fifth Chamber), composed of: J.-P. Puissochet, President of                       munity legislation only provides for civil sanctions. The sanction
Chamber, P. Jann, C. Gulmann (Rapporteur), D.A.O. Edward                           provided for must be analogous to those applicable to infringe-
and L. Sevón, Judges; G. Cosmas, Advocate General; R. Grass,                      ments of national law of similar nature and importance, and
Registrar, has given a judgment on 8 July 1999, in which it:                       must be effective, proportionate and dissuasive.
1. Declares that, by failing to adopt, within the prescribed period,
     all the measures necessary to comply with Article 6 of Council           (1) OJ No C 209 of 4.7.1998.
     Directive 91/157/EEC of 18 March 1991 on batteries and
     accumulators containing certain dangerous substances, the French
     Republic has failed to fulfil its obligations under that article;