CELEX: C2004/071/27
Language: en
Date: 2004-03-20 00:00:00
Title: Case C-39/04: Reference for a preliminary ruling by the Tribunal Administratif de Dĳon (First Chamber) by order of that Court of 30 December 2003 in the case of SA Laboratoires Fournier against Direction des Vérifications nationales et internationales

C 71/16                EN                          Official Journal of the European Union                                        20.3.2004
Action brought on 30 January 2004 by the Commission                        Reference for a preliminary ruling by the Tribunal Admi-
of the European Communities against the Kingdom of the                     nistratif de Dijon (First Chamber) by order of that Court
                            Netherlands                                    of 30 December 2003 in the case of SA Laboratoires
                                                                           Fournier against Direction des Vérifications nationales et
                                                                                                   internationales
                          (Case C-38/04)
                                                                                                    (Case C-39/04)
                          (2004/C 71/26)
                                                                                                    (2004/C 71/27)
An action against the Kingdom of the Netherlands was brought               Reference has been made to the Court of Justice of the
before the Court of Justice of the European Communities                    European Communities by order of the Tribunal Administratif
on 30 January 2004 by the Commission of the European                       de Dijon (First Chamber) of 30 December 2003, received at
Communities, represented by M. van Beek, acting as Agent.                  the Court Registry on 2 February 2004, for a preliminary
                                                                           ruling in the case of SA Laboratoires Fournier against Direction
                                                                           des Vérifications nationales et internationales on the following
                                                                           questions:
The applicant claims that the Court should:
                                                                           —    Are the provisions mentioned in Article 244(c)B of the
1.    declare that, by failing to adopt the laws, regulations                   Code général des impôts and in Article 49(g)H of
      and administrative provisions necessary to comply with                    Annex III to the said code, in so far as they restrict the
      Directive 1999/45/EC of the European Parliament and of                    benefit of the tax credit for research to research activities
      the Council of 31 May 1999 concerning the approxi-                        performed in France, contrary to the provisions of
      mation of the laws, regulations and administrative pro-                   Article 49 of the Treaty of 25 March 1957 establishing
      visions of the Member States relating to the classification,              the European Economic Community?
      packaging and labelling of dangerous preparations (1) and
      Commission Directive 2001/60/EC of 7 August 2001                     —    If the answer to that question is in the affirmative, is the
      adapting to technical progress Directive 1999/45/EC of                    condition that the research activities be performed in
      the European Parliament and of the Council concerning                     France laid down by those tax provisions partaking of the
      the approximation of the laws, regulations and adminis-                   principle of coherence of corporation tax and thus
      trative provisions of the Member States relating to                       allowing restriction of the requirements of Article 49 of
      the classification, packaging and labelling of dangerous                  the Treaty?
      preparations (2), or, in any event, by failing to notify the
      Commission of those provisions, the Kingdom of the
      Netherlands has failed to fulfil its obligations under those
      directives;
2.    order the Kingdom of the Netherlands to pay the costs.
                                                                           Action brought on 6 February 2004 by the Commission
                                                                           of the European Communities against the French Republic
Pleas in law and main arguments
                                                                                                    (Case C-47/04)
The period prescribed for implementation of Directives 1999/
45/EC and 2001/60/EC expired on 30 July 2002.                                                       (2004/C 71/28)
(1) OJ 1999 L 200, p. 1.
(2) OJ 2001 L 226, p. 5.                                                   An action against the French Republic was brought before the
                                                                           Court of Justice of the European Communities on 6 February
                                                                           2004 by the Commission of the European Communities,
                                                                           represented by A. Bordes and F. Simonetti, acting as Agents,
                                                                           with an address for service in Luxembourg.