En los asuntos acumulados C‑151/04 y C‑152/04

Fecha: 15-Dic-2005

Asunto C‑151/04 16El Sr. Nadin, nacional belga, reside en Bélgica pero trabaja en Luxemburgo como administrador de la sociedad Nadin-LuxSA. 17El 21 de marzo de 2002, mientras circulaba en un vehículo matriculado en el Gran Ducado de Luxemburgo y propiedad de Crédit Lease SA, sociedad con domicilio social en Luxemburgo, se vio sometido en Bélgica a ...

En los asuntos acumulados C‑394/04 y C‑395/04

Fecha: 01-Dic-2005

6A raíz de una inspección de los libros de contabilidad de Ygeia relativos a los períodos impositivos correspondientes a los años 1992 y 1993, el Dimosia Oikonomiki Ypiresia Forologias Anonymon Emborikon Etairion Athinon estimó que los ingresos percibidos por aquélla, por una parte, por la prestación de servicios telefónicos y de alquiler de aparat...

En los asuntos acumulados C‑453/03, C‑11/04, C‑12/04 y C‑194/04

Fecha: 06-Dic-2005

En el asunto C‑453/03 19Las demandantes en el procedimiento principal, que están especializadas en la fabricación de piensos compuestos, solicitan la anulación de la normativa adoptada para adaptar el Derecho interno a las disposiciones controvertidas de la Directiva 2002/2. Mediante resolución de 6 de octubre de 2003, la High Court of Justice (Eng...

(Export refunds – Condition for grant – Beef and veal – Regulation (EEC) No3665/87

Fecha: 01-Dic-2005

14Between May and June 1997 Fleisch-Winter declared five consignments of frozen beef intended, according to the export declarations, for export to Russia. It purchased the beef from a French company which, for its part, had been supplied by a Belgian company. An investigation conducted by German customs authorities uncovered evidence suggesting tha...

(Failure of a Member State to fulfil obligations – Directive 76/160/EEC – Quality of bathing waters – Designation as bathing areas – Directive 79/923

Fecha: 15-Dic-2005

11Taking the view that the Kingdom of Spain had failed to fulfil its obligations under Directives 76/160 and 79/923, the Commission initiated the procedure for failure to fulfil obligations laid down by Article 226 EC by letter of formal notice of 25 January 2001. 12Having rejected the arguments put forward by the Spanish Government in response to ...

(Failure of a Member State to fulfil obligations – Regulation (EEC) No2847/93

Fecha: 08-Dic-2005

7As the Irish authorities failed to notify the Commission by computer transmission of the statistics for 1999 and 2000 required under Articles 15(4) and 18(1) and the first and third indents of Article 19i of Regulation No2847/93, the Commission instituted the procedure under Article 226EC for failure to fulfil obligations. 8After placing Ireland o...

(Foods – Regulation (EC) No 2065/2003

Fecha: 06-Dic-2005

16By its action the United Kingdom seeks the annulment of the contested regulation and that the Parliament and the Council be ordered to pay the costs, arguing that Article 95 EC is not an appropriate legal basis for the adoption of the regulation. 17The Parliament and the Council, supported by the Commission, contend that the application should be...

In Case C-213/04

Fecha: 01-Dic-2005

10Mr Burtscher owns a parcel of built-on land in the municipality of Sonntag, which his mother transferred to him in 1995. 11In 1974 Mr Stauderer, a German national, agreed with the parents of MrBurtscher, who were then owners of that land, to buy the land for ATS250000. From that date Mr Stauderer began extensive renovation work. Since then he has...

In Case C-280/04

Fecha: 08-Dic-2005

16Jyske Finans operates a car-leasing business. In operating this business, it purchases either new or second-hand motor cars. For the latter, the purchase is made without the possibility of deducting the VAT included in the price, the vendors being unable, according to the national legislation, to declare VAT on the price of the car. 17Between 1 J...

In Case C-301/03

Fecha: 01-Dic-2005

6In 2002, the Commission, in partnership with the Member States, embarked on an exercise aimed at simplifying the procedures for use of the Structural Funds. On 24 July 2002, at the 67th meeting of the Committee for the Development and Conversion of the Regions (‘the committee’), established by Article 47 of the regulation, and then on 7 October 20...

In Case C-411/03

Fecha: 13-Dic-2005

6The merger contract concluded in 2002 between SEVIC and Security Vision provided for the dissolution without liquidation of the latter company and the transfer of the whole of its assets to SEVIC, without any change in the latter’s company name. 7The Amtsgericht Neuwied rejected the application for registration of the merger in the commercial regi...

In Case C-445/04

Fecha: 08-Dic-2005

8Fused magnesia is a product which is suitable for the production of refractory materials. The fused magnesia at issue in the main proceedings was obtained, prior to being imported into the European Union, from natural mined Australian magnesite. It is produced in two essential stages of heat treatment. It is produced at the first of these stages b...

In Case C-446/03

Fecha: 13-Dic-2005

18Marks & Spencer is a company incorporated and registered in England and Wales. It is the parent company of a number of companies established in the United Kingdom and in other States. It is one of the leading United Kingdom retailers of clothing, food, homeware and financial services. 19From 1975 Marks & Spencer began to move into other S...

In Case C-46/03

Fecha: 01-Dic-2005

4On 6 July 1992, the Commission adopted Decision C(92) 1358/8, approving Community assistance from the European Regional Development Fund (‘ERDF’) and the European Social Fund (‘ESF’) for an integrated operational programme for Manchester, Salford and Trafford, within the Community support framework for North West England under Objective 2 in the U...

In Case C-78/03

Fecha: 13-Dic-2005

5ARE is an association of groups concerned with issues relating to property ownership in the agricultural and forestry sectors, displaced and expropriated persons, victims of spoliation in the industrial, craft and commercial sectors, and small and medium-sized enterprises which had their principal place of business in the former Soviet zone of occ...

In Case C‑220/03

Fecha: 08-Dic-2005

15The ECB leases a number of buildings in Frankfurt (Germany), the city in which it has its seat. The two main buildings are: –the Eurotower building at 29 Kaiserstraße (‘Eurotower’), and –the Eurotheum building at the junction of Neue Mainzer Straße and Junghofstraße (‘Eurotheum’). 16It is common ground that, pursuant to Paragraph 4(12)(a) of the ...

In Case C‑63/04

Fecha: 15-Dic-2005

19Centralan is a wholly owned subsidiary of Centralan Holdings Ltd, which is itself wholly owned by the University of Central Lancashire Higher Education Corporation (‘the University’). Centralan opted for taxation under Article 13C(b) of the Sixth Directive. 20Inhoco 546 Ltd (‘Inhoco’) is, like Centralan, a wholly owned subsidiary of Centralan Hol...

In Case T-135/02

Fecha: 14-Dic-2005

16By application lodged at the Registry of the Court of First Instance on 25 April 2002, the applicant brought the present action in which it claimed that the Court should annul the contested decision and order the Commission to pay the costs. 17By separate document, lodged at the Registry of the Court of First Instance on 19 June 2002, the Commiss...