CELEX: C2004/021/29
Language: en
Date: 2004-01-24 00:00:00
Title: Case C-475/03: Reference for a preliminary ruling by the Commissione Tributaria Provinciale di Cremona, Sezione 02 by order of that Court of 9 October 2003 in the case of Banca Popolare di Cremona Soc. Coop.a.r.l. against Agenzia Entrate Ufficio Cremona

C 21/16                EN                          Official Journal of the European Union                                         24.1.2004
—     Does Article 2621 of the Codice Civile (as amended by                Action brought on 17 November 2003 by the Com-
      Legislative Decree No 61 of 11 April 2002), which                    mission of the European Communities against the Repub-
      provides for a sentence of imprisonment of up to                                                 lic of Austria
      18 months and consequently a maximum limitation
      period from the time when the offence is committed of                                          (Case C-476/03)
      four and a half years, satisfy those requirements? That
      occurs in a legal system which provides, after the
      investigating judge completes his investigation and the                                         (2004/C 21/30)
      public prosecutor brings criminal proceedings, for review
      by the investigating judge to ascertain that there is
      sufficient evidence to commit the accused for trial and
      for the possibility of three tiers of courts before judgment         An action against the Republic of Austria was brought
      is definitive and thus, in the case of a conviction, the             before the Court of Justice of the European Communities on
      penalty is actually imposed. In addition, account must be            17 November 2003 by the Commission of the European
      taken of the complexity of the findings required under               Communities, represented by Dr Claudia Schmidt and Dr
      Article 2621 of the Codice Civile, given the thresholds              Wouter Wils, with an address for service in Luxembourg.
      of criminal relevance set by Articles 2621, paragraphs 3
      and 4.
                                                                           The applicant claims that the Court should:
(1) OJ L 65 of 14.3.1968, p. 8; English Special Edition: Series-I I        1.    declare that, by failing to adopt the laws, regulations of
    Chapter 1968(I), p. 41.                                                      administrative provisions necessary to transpose Directive
                                                                                 2001/12/EC of the European Parliament and of the
                                                                                 Council of 26 February 2001 amending Council Directive
                                                                                 91/440/EEC on the development of the Community’s
                                                                                 railways (1) or, at any rate, by failing to inform the
                                                                                 Commission thereof, the Republic of Austria has failed to
                                                                                 fulfil its obligations under that directive;
                                                                           2.    declare that, by failing to adopt the laws, regulations of
Reference for a preliminary ruling by the Commissione                            administrative provisions necessary to transpose Directive
Tributaria Provinciale di Cremona, Sezione 02 by order                           2001/13/EC of the European Parliament and of the
of that Court of 9 October 2003 in the case of Banca                             Council of 26 February 2001 amending Council Directive
Popolare di Cremona Soc. Coop.a.r.l. against Agenzia                             95/18/EC on the licensing of railway undertakings (2) or,
                    Entrate Ufficio Cremona                                      at any rate, by failing to inform the Commission thereof,
                                                                                 the Republic of Austria has failed to fulfil its obligations
                                                                                 under that directive;
                         (Case C-475/03)
                                                                           3.    declare that, by failing to adopt the laws, regulations of
                          (2004/C 21/29)                                         administrative provisions necessary to transpose Directive
                                                                                 2001/14/EC of the European Parliament and of the
                                                                                 Council of 26 February 2001 on the allocation of railway
                                                                                 infrastructure capacity and the levying of charges for the
                                                                                 use of railway infrastructure and safety certification (3) or,
Reference has been made to the Court of Justice of the                           at any rate, by failing to inform the Commission thereof,
European Communities by order of the Commissione Tribu-                          the Republic of Austria has failed to fulfil its obligations
taria Provinciale di Cremona, Sezione 02 (Cremona Tax Court,                     under that directive;
Second Chamber) of 9 October 2003, received at the Court
Registry on 17 November 2003, for a preliminary ruling in                  4.    order the Republic of Austria to pay the costs of the
the case of Banca Popolare di Cremona Soc. Coop.a.r.l. against                   proceedings.
Agenzia Entrate Ufficio Cremona on the following question:
Must Article 33 of Directive 77/388/EEC (1) (as amended by                 Pleas in law and main arguments
Directive 91/680/EEC (2)) be interpreted as meaning that it
prohibits a charge to IRAP of the net value of production
deriving from the regular exercise of independent activity to              The period for transposition of those directives expired on
produce or exchange goods or to provide services?                          15 March 2003.
                                                                           (1) OJ No L 75, 15.03.2001, p. 1.
(1) OJ L 145 of 3.6.1977, p. 1.
                                                                           (2) OJ No L 75, 15.03.2001, p. 26.
(2) OJ L 376 of 31.12.1991, p. 1.
                                                                           (3) OJ No L 75, 15.03.2001, p. 29.