CELEX: C2000/047/11
Language: en
Date: 2000-02-19 00:00:00
Title: Judgment of the Court (First Chamber) of 18 November 1999 in Case C-191/98 P: Georges Tzoanos v Commission of the European Communities (Appeal — Dismissal of application for annulment of a decision ordering removal from post — Concurrent disciplinary and criminal proceedings (Fifth paragraph of Article 88 of the Staff Regulations))

19.2.2000               EN                      Official Journal of the European Communities                                               C 47/7
within the meaning of Council Regulation (EEC) No 1408/71 of                                  JUDGMENT OF THE COURT
14 June 1971 on the application of social security schemes to
employed persons, to self-employed persons and to members of their                                 of 18 November 1999
families moving within the Community, as amended by Council
Regulation (EEC) No 1248/92 of 30 April 1992.                              in Case C-200/98 (reference for a preliminary ruling from
                                                                           the Regeringsrätten): X AB and Y AB v Riksskatteverket (1)
(1) OJ C 209 of 4.7.1998.                                                  (Freedom of establishment — Payment made by a Swedish
                                                                           company to its subsidiary — Exemption from corporation
                                                                                                             tax)
                                                                                                       (2000/C 47/12)
                                                                                                (Language of the case: Swedish)
                 JUDGMENT OF THE COURT                                     (Provisional translation; the definitive translation will be published
                                                                                                in the European Court Reports)
                          (First Chamber)
                                                                           In Case C-200/98: reference to the Court under Article 177 of
                      of 18 November 1999                                  the EC Treaty (now Article 234 EC) from the Regeringsrätten
                                                                           (Supreme Administrative Court) (Sweden) for a preliminary
                                                                           ruling in the proceedings pending before that court between X
in Case C-191/98 P: Georges Tzoanos v Commission of                        AB, Y AB and Riksskatteverket — on the interpretation of
                 the European Communities (1)                              Article 52 of the EC Treaty (now, after amendment, Article 43
                                                                           EC), Article 53 of the EC Treaty (repealed by the Treaty of
(Appeal — Dismissal of application for annulment of a                      Amsterdam), Article 54 of the EC Treaty (now, after amend-
decision ordering removal from post — Concurrent disciplin-                ment, Article 44 EC), Article 55 of the EC Treaty (now
ary and criminal proceedings (Fifth paragraph of Article 88                Article 45 EC), Articles 56 and 57 of the EC Treaty (now, after
                     of the Staff Regulations))                            amendment, Articles 46 EC and 47 EC) and Articles 58, 73b
                                                                           and 73d of the EC Treaty (now Articles 48 EC, 56 EC and 58
                           (2000/C 47/11)                                  EC) — the Court, composed of: G.C. Rodrı́guez Iglesias,
                                                                           President, J.C. Moitinho de Almeida, D.A.O. Edward (Rappor-
                                                                           teur), L. Sevón, R. Schintgen (Presidents of Chambers), C. Gul-
                    (Language of the case: French)                         mann, P. Jann, H. Ragnemalm and M. Wathelet, Judges; A. Sag-
                                                                           gio, Advocate General; H. von Holstein, Deputy Registrar, for
                                                                           the Registrar, has given a judgment on 18 November 1999, in
(Provisional translation; the definitive translation will be published     which it has ruled:
                   in the European Court Reports)                          Where a Member State grants certain tax relief in respect of
                                                                           intra-group transfers made between two public limited companies
In Case C-191/98 P: Georges Tzoanos, a former official of the              established in that Member State and the second of those companies
Commission of the European Communities, residing in Athens                 is wholly owned by the first, either directly or together with
(Greece), represented by E. Boigelot, of the Brussels Bar, with
                                                                           — one or more subsidiaries which are themselves established in that
an address for service in Luxembourg at the Chambers of L.
                                                                                Member State and which it owns entirely, or
Schiltz, 2 Rue du Fort Rheinsheim — appeal against the
judgment of the Court of First Instance (Fourth Chamber) of                — one or more subsidiaries which it owns entirely and which have
19 March 1998 in Case T-74/96 Tzoanos v Commission                              their seats in another Member State with which the first Member
[1998] ECR-SC I-A-129 and II-343, seeking to have that                          State has concluded an agreement for the prevention of double
judgment set aside, the other party to the proceedings being                    taxation which contains a non-discrimination clause,
Commission of the European Communities, (Agent: G. Valses-                 Article 52 of the EC Treaty (now, after amendment, Article 43 EC),
ia, with D. Waelbroeck and O. Speltdoorn) — the Court                      Article 53 of the EC Treaty (repealed by the Treaty of Amsterdam),
(First Chamber), composed of: D.A.O. Edward (Rapporteur),                  Article 54 of the EC Treaty (now, after amendment, Article 44 EC),
President of the Fifth Chamber, acting as President of the First           Article 55 of the EC Treaty (now Article 45 EC), Articles 56 and
Chamber, P. Jann and M. Wathelet, Judges; S. Alber, Advocate               57 of the EC Treaty (now, after amendment, Articles 46 EC and 47
General; R. Grass, Registrar, has given a judgment on 18 Nov-              EC) and Article 58 of the EC Treaty (now Article 48 EC) preclude
ember 1999, in which it:                                                   that tax relief from being refused in respect of transfers made between
                                                                           two public limited companies established in that Member State,
1. Dismisses the appeal;                                                   where the second of those companies is wholly owned by the first
                                                                           together with several subsidiaries which it owns entirely and which
2. Orders Mr Tzoanos to pay the costs of this appeal.                      have their seat in various other Member States with which the first
                                                                           Member State has concluded agreements for the prevention of double
(1) OJ C 258 of 15.8.1998.                                                 taxation which contain a non-discrimination clause.
                                                                           (1) OJ C 258 of 15.8.1998.