CELEX: C2002/274/32
Language: en
Date: 2002-11-09 00:00:00
Title: Case C-324/02: Action brought on 16 September 2002 by the Commission of the European Communities against the Kingdom of Spain

9.11.2002             EN                   Official Journal of the European Communities                                       C 274/19
received at the Court Registry on 12 September 2002, for a            Action brought on 16 September 2002 by the Com-
preliminary ruling in the appeal brought by Petri Mikael              mission of the European Communities against the
Manninen on the following questions:                                                         Kingdom of Spain
1.   Is Article 56 of the Treaty establishing the European                                     (Case C-324/02)
     Community to be interpreted as precluding a corporation
     tax credit system like the Finnish one described above, in
     which the recipient of a dividend who is generally liable                                 (2002/C 274/32)
     to tax in Finland is granted a corporation tax credit in
     respect of a dividend paid by a domestic share company,
     but not in respect of dividend income he receives from a         An action against the Kingdom of Spain was brought before
     share company registered in Sweden?                              the Court of Justice of the European Communities on 16 Sep-
                                                                      tember 2002 by the Commission of the European Communi-
2.   If the answer to the above question is in the affirmative,       ties, represented by Gregorio Valero Jordana, of its Legal
     may Article 58 EC be interpreted as meaning that the             Service, with an address for service in Luxembourg.
     provisions of Article 56 are without prejudice to Finland’s
     right to apply the relevant provisions of the Law on
     Corporation Tax Credits, since it is a condition for             The applicant claims that the Court of Justice should:
     obtaining a corporation tax credit in Finland that the
     company distributing the dividend has paid the corre-            —     declare that, by failing to adopt the laws, regulations
     sponding tax or supplementary tax in Finland, which                    and administrative provisions necessary to comply with
     does not take place with respect to a dividend paid from               Council Directive 1999/30/EC (1) of 22 April 1999
     abroad, in which case taxation is not even carried out                 relating to limit values for sulphur dioxide, nitrogen
     once?                                                                  dioxide and oxides of nitrogen, particulate matter and
                                                                            lead in ambient air or, in any event, by failing to
                                                                            communicate such provisions to the Commission, the
                                                                            Kingdom of Spain has failed to fulfil its obligations under
                                                                            that directive;
                                                                      —     order the Kingdom of Spain to pay the costs.
Reference for a preliminary ruling by the Regeringsrätten
(Sweden) by order of that Court of 10 September 2002 in               Pleas in law and main arguments
the case of Förvaltnings AB Stenholmen against Riksskat-
                            teverket
                                                                      The binding nature of the third paragraph of Article 249 EC
                                                                      and the first paragraph of Article 10 EC requires the Member
                        (Case C-320/02)                               States to adopt the measures necessary to implement the
                                                                      directives addressed to them before the expiry of the period
                                                                      prescribed for that purpose. The period in question expired on
                        (2002/C 274/31)
                                                                      19 July 2001 without Spain’s having introduced the necessary
                                                                      measures.
Reference has been made to the Court of Justice of the                (1 ) OJ L 163, 29.6.1999, p. 41.
European Communities by order of the Regeringsrätten
(Supreme Administrative Court) (Sweden) of 10 September
2002, received at the Court Registry on 13 September 2002,
for a preliminary ruling in the case of Förvaltnings AB
Stenholmen against Riksskatteverket (National Tax Board) on
the following questions:
                                                                      Action brought on 17 September 2002 by the Com-
1.   Can an animal be considered to be second-hand goods?             mission of the European Communities against the
                                                                                             Kingdom of Spain
     If that question is answered in the affirmative, the Court
     is asked to answer the following question.
                                                                                               (Case C-326/02)
2.   Is an animal which is purchased from a private individual
     (rather than a breeder) and which is sold, after training,                                (2002/C 274/33)
     for a specific purpose to be considered to be second-hand
     goods?
                                                                      An action against the Kingdom of Spain was brought before
                                                                      the Court of Justice of the European Communities on 17 Sep-