CELEX: C2000/192/09
Language: en
Date: 2000-07-08 00:00:00
Title: Judgment of the Court (First Chamber) of 13 April 2000 in Case C-420/98 (reference for a preliminary ruling from the Nederlandse Raad van State): W. N. v Staatssecretaris van Financiën (Harmonisation of laws — Directive 77/799/EEC — Mutual assistance by the authorities of the Member States in the field of direct taxation — Spontaneous exchange of information)

8.7.2000                 EN                     Official Journal of the European Communities                                            C 192/5
’s-Gravenhage (Netherlands) for a preliminary ruling in the                of 19 December 1977 concerning mutual assistance by the
proceedings pending before that court between C. Baars and                 competent authorities of the Member States in the field of
Inspecteur der Belastingen Particulieren/Ondernemingen Gor-                direct taxation (OJ 1977 L 336, p. 15) — the Court (First
inchem — on the interpretation of Articles 6 and 52 of the EC              Chamber), composed of: L. Sevón, President of the Chamber,
Treaty (now, after amendment, Articles 12 EC and 43 EC) and                P. Jann (Rapporteur) and M. Wathelet, Judges; S. Alber, Advo-
Articles 73b and 73d of the EC Treaty (now Articles 56 EC                  cate General; H.A. Rühl, Principal Administrator, for the
and 58 EC) — the Court (Fifth Chamber), composed of:                       Registrar, has given a judgment on 13 April 2000, in which it
D.A.O. Edward, President of the Chamber, C. Gulmann,                       has ruled:
J.-P. Puissochet, P. Jann and M. Wathelet (Rapporteur), Judges;
S. Alber, Advocate General; D. Louterman-Hubeau, Adminis-                  Article 4(1) (a) of Council Directive 77/799/EEC of 19 December
trator, for the Registrar, has given a judgment on 13 April                1977 concerning mutual assistance by the competent authorities of
2000, in which it has ruled:                                               the Member States in the field of direct taxation must be interpreted
                                                                           as follows:
Article 52 of the EC Treaty (now, after amendment, Article 43 EC)
precludes a Member State’s tax legislation, such as that at issue in       — it is not necessary for the loss of tax referred to therein to be
the main proceedings, which, in circumstances where a holding in the            covered by an express measure on the part of the competent
capital of a company confers on the shareholder a definite influence            authority of another Member State.
over the company’s decisions and allows him to determine its
activities,                                                                — the expression a loss of tax refers to an unjustified saving in tax
                                                                                in another Member State.
— allows nationals of Member States resident on its territory an
     exemption, in whole or in part, from wealth tax in respect of the
     assets invested in shares in the company,                             (1) OJ C 48 of 20.2.1999.
— but makes that exemption subject to the condition that the
     holding be held in a company established in the Member State
     concerned, thus denying it to holders of shares in companies
     established in other Member States.
(1) OJ C 278 of 5.9.1998.                                                                    JUDGMENT OF THE COURT
                                                                                                     (Third Chamber)
                                                                                                     of 13 April 2000
                  JUDGMENT OF THE COURT                                    in Case C-123/99: Commission of the European Communi-
                                                                                               ties v Hellenic Republic (1)
                           (First Chamber)
                                                                           (Failure by a Member State to fulfil its obligations — Non-
                          of 13 April 2000                                               transposition of Directive 94/62/EC)
in Case C-420/98 (reference for a preliminary ruling from                                             (2000/C 192/10)
the Nederlandse Raad van State): W. N. v Staatssecretaris
                          van Financiën (1)
                                                                                                (Language of the case: Greek)
(Harmonisation of laws — Directive 77/799/EEC — Mutual
assistance by the authorities of the Member States in
the field of direct taxation — Spontaneous exchange of                     (Provisional translation; the definitive translation will be published
                             information)                                                      in the European Court Reports)
                           (2000/C 192/09)                                 In Case C-123/99: Commission of the European Communities
                                                                           (Agent: M. Condou-Durande) v Hellenic Republic (Agents:
                     (Language of the case: Dutch)                         N. Dafniou and D. Tsagkaraki) application for a declaration
                                                                           that, by failing to inform the Commission of the laws,
                                                                           regulations and administrative provisions necessary to comply
(Provisional translation; the definitive translation will be published     with European Parliament and Council Directive 94/62/EC of
                    in the European Court Reports)                         20 December 1994 on packaging and packaging waste (OJ
                                                                           1994 L 365, p. 10), or failing to adopt the necessary measures
In Case C-420/98: reference to the Court under Article 177 of              to comply therewith, the Hellenic Republic has failed to fulfil
the EC Treaty (now Article 234 EC) from the Nederlandse                    its obligations under the EC Treaty and that directive —
Raad van State (Netherlands Council of State) for a preliminary            the Court (Third Chamber), composed of: J.C. Moitinho de
ruling in the proceedings pending before that court between                Almeida, President of the Chamber, C. Gulmann and F. Macken
W. N. and Staatssecretaris van Financiën — on the interpret-               (Rapporteur), Judges; P. Léger, Advocate General; R. Grass,
ation of Article 4(1) and (3) of Council Directive 77/799/EEC              Registrar, has given a judgment on 13 April 2000, in which it: