CELEX: C2003/031/05
Language: en
Date: 2003-02-08 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 12 December 2002 in Case C-281/01: Commission of the European Communities v Council of the European Union (International agreements — Community competence — Legal basis — Articles 133 EC and 175(1) EC — Energy Star Agreement — Energy-efficient labelling programmes for office equipment)

8.2.2003                 EN                            Official Journal of the European Union                                                 C 31/3
preliminary ruling in the proceedings pending before that                      cation for annulment of Council Decision 2001/469/EC of
court between F. W. L. de Groot and Staatssecretaris van                       14 May 2001 concerning the conclusion on behalf of the
Financiën, on the interpretation of Article 48 of the EC Treaty                European Community of the Agreement between the Govern-
(now, after amendment, Article 39 EC) and Article 7 of                         ment of the United States of America and the European
Regulation (EEC) No 1612/68 of the Council of 15 October                       Community on the coordination of energy-efficient labelling
1968 on freedom of movement for workers within the                             programs for office equipment (OJ 2001 L 172, p. 1), the Court
Community (OJ, English Special Edition 1968 (II), p. 475), the                 (Fifth Chamber), composed of: M. Wathelet (Rapporteur),
Court (Fifth Chamber), composed of: M. Wathelet (Rappor-                       President of the Chamber, D.A.O. Edward, A. La Pergola,
teur), President of the Chamber, C.W.A. Timmermans,                            P. Jann and S. von Bahr, Judges; S. Alber, Advocate General;
D.A.O. Edward, P. Jann and A. Rosas, Judges; P. Léger,                         H.A. Rühl, Principal Administrator, for the Registrar, has given
Advocate General; M.-F. Contet, Administrator, for the Regis-                  a judgment on 12 December 2002, in which it:
trar, has given a judgment on 12 December 2002, in which it
has ruled:
                                                                               1.    Annuls Council Decision 2001/469/EC of 14 May 2001
1.    Article 48 of the EC Treaty (now, after amendment, Article 39                  concerning the conclusion on behalf of the European Community
      EC) precludes rules such as those at issue in the main                         of the Agreement between the Government of the United States
      proceedings — irrespective of whether or not they are laid down                of America and the European Community on the coordination
      in a convention for the avoidance of double taxation — whereby                 of energy-efficient labelling programs for office equipment;
      a taxpayer forfeits, in the calculation of the income tax payable
      by him in his State of residence, part of the tax-free amount of         2.    Orders the Council of the European Union to pay the costs.
      that income and of his personal tax advantages because, during
      the year in question, he also received income in another Member
      State which was taxed in that State without his personal and             (1 ) OJ C 275 of 29.9.2001.
      family circumstances being taken into account.
2.    Community law contains no specific requirement with regard to
      the way in which the State of residence must take into account
      the personal and family circumstances of a worker who, during
      a particular tax year, received income in that State and in
      another Member State, except that the conditions governing the
      way in which the State of residence takes those circumstances
      into account must not constitute discrimination, either direct or
      indirect, on grounds of nationality, or an obstacle to the exercise                       JUDGMENT OF THE COURT
      of a fundamental freedom guaranteed by the EC Treaty.
                                                                                                      of 10 December 2002
( 1) OJ C 372 of 23.12.2000.
                                                                               in Case C-491/01 (Reference for a preliminary ruling from
                                                                               the High Court of Justice (England & Wales), Queen’s
                                                                               Bench Division (Administrative Court): The Queen v
                                                                               Secretary of State for Health, ex parte: British American
                  JUDGMENT OF THE COURT                                        Tobacco (Investments) Ltd and Imperial Tobacco Ltd,
                                                                               supported by Japan Tobacco Inc. and JT International
                           (Fifth Chamber)                                                                       SA (1)
                       of 12 December 2002                                     (Directive 2001/37/EC — Manufacture, presentation and
                                                                               sale of tobacco products — Validity — Legal basis —
in Case C-281/01: Commission of the European Communi-                          Articles 95 EC and 133 EC — Interpretation — Applicability
            ties v Council of the European Union ( 1)                          to tobacco products manufactured in the Community and
                                                                                        intended for export to non-member countries)
(International agreements — Community competence —
Legal basis — Articles 133 EC and 175(1) EC — Energy
Star Agreement — Energy-efficient labelling programmes                                                     (2003/C 31/06)
                        for office equipment)
                            (2003/C 31/05)                                                         (Language of the case: English)
                    (Language of the case: English)
                                                                               In Case C-491/01: Reference to the Court under Article 234
In Case C-281/01, Commission of the European Communities                       EC by the High Court of Justice (England and Wales), Queen’s
(Agents: H. van Lier and B. Martenczuk) v Council of the                       Bench Division (Administrative Court) (United Kingdom) for a
European Union (Agents: J.-P. Jacqué and E. Karlsson): Appli-                  preliminary ruling in the proceedings pending before that