CELEX: C2007/315/25
Language: en
Date: 2007-12-22 00:00:00
Title: Case C-221/06: Judgment of the Court (First Chamber) of 8 November 2007 (reference for a preliminary ruling from the Verwaltungsgerichtshof (Austria)) — Stadtgemeinde Frohnleiten, Gemeindebetriebe Frohnleiten GmbH v Bundesminister für Land- und Forstwirtschaft, Umwelt und Wasserwirtschaft (Reference for a preliminary ruling — Levy on the long-term depositing of waste at a waste disposal site — Levy payable by the operator of the waste disposal site and calculated according to the weight of the waste being deposited and the state of the waste disposal site — Exemption from the levy in respect of the deposit of waste from contaminated sites in Austria — No exemption for the deposit of waste from contaminated sites located in other Member States — Article 90 EC — Internal taxation — Discrimination)

22.12.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 315/16
            
         Judgment of the Court (First Chamber) of 8 November 2007 (reference for a preliminary ruling from the Verwaltungsgerichtshof (Austria)) — Stadtgemeinde Frohnleiten, Gemeindebetriebe Frohnleiten GmbH v Bundesminister für Land- und Forstwirtschaft, Umwelt und Wasserwirtschaft
   (Case C-221/06) (1)
   
   (Reference for a preliminary ruling - Levy on the long-term depositing of waste at a waste disposal site - Levy payable by the operator of the waste disposal site and calculated according to the weight of the waste being deposited and the state of the waste disposal site - Exemption from the levy in respect of the deposit of waste from contaminated sites in Austria - No exemption for the deposit of waste from contaminated sites located in other Member States - Article 90 EC - Internal taxation - Discrimination)
   (2007/C 315/25)
   Language of the case: German
   Referring court
   Verwaltungsgerichtshof
   Parties to the main proceedings
   
      Applicants: Stadtgemeinde Frohnleiten, Gemeindebetriebe Frohnleiten GmbH
   
      Defendant: Bundesminister für Land- und Forstwirtschaft, Umwelt und Wasserwirtschaft,
   
      Intervener: Republik Österreich
   Re:
   Reference for a preliminary ruling — Verwaltungsgerichtshof (Austria) — Interpretation of Articles 10, 12, 23, 25, 49 and 90 of the EC Treaty — Exemption from tax on the deposit of waste for waste deriving from the rehabilitation of disused hazardous sites (Altlasten) if those sites are entered in public registers — Exclusion of waste deriving from disused hazardous sites located in another Member State
   Operative part of the judgment
   The first paragraph of Article 90 EC precludes a national tax provision such as Paragraph 3(2).1 of the Law on the rehabilitation of disused hazardous sites (Altlastensanierungsgesetz) of 7 June 1989 which exempts from the levy imposed on the long-term depositing of waste at waste disposal sites in the Member State concerned deposits of waste derived from the rehabilitation or safeguarding of disused hazardous sites or suspected contaminated sites located in that Member State alone, but excludes exemption of deposits of waste derived from the rehabilitation or safeguarding of sites located in other Member States.
   
      (1)  OJ C 178, 29.7.2006.