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Fecha: 07-Jul-2005
7On 9 November 1999 the Commission sent to the Republic of Austria a letter of formal notice by which it claimed that Paragraph 36 of the UniStG infringes Articles 12 EC, 149 EC and 150 EC. It requested the Republic of Austria to submit its observations within two months. 8By letter of 3 January 2000 the Republic of Austria replied to that letter o...
Fecha: 07-Jul-2005
12MsWeide worked in Luxembourg from October 1993 until May 1998, whilst continuing to reside in Germany with her husband and first child. Following a period of maternity leave after the birth of her second child on 11 May 1998 and a brief period of unpaid leave, she decided to stay at home to look after her second child from 1 October 1998 until 15...
Fecha: 14-Jul-2005
12Lagardère is a broadcasting company established in France. Its programmes are created in its Paris studios and are then transmitted to a satellite. The signals return to earth where they are received by repeater stations in French territory, which broadcast the programmes to the public on the frequency modulated (FM) band. 13Since FM broadcasts d...
Fecha: 21-Jul-2005
14According to the decision making the reference, Mr Vergani brought an action before the Commissione tributaria provinciale di Novara (Provincial Tax Court, Novara) against the notice by which the tax authorities refused to refund him amounts he had paid as personal income tax (imposta sul reddito delle persone fisiche, ‘IRPEF’). 15Mr Vergani main...
Fecha: 07-Jul-2005
15It is clear from the case-file before the Court that the dispute giving rise to the action before the Court of First Instance arises from the conviction of the appellant by the French courts and from the consequences which, in French law, such a conviction entails for the holding of elective office and, in particular, that of representative in th...
Fecha: 21-Jul-2005
4Coname had concluded with the Comune di Cingia de’ Botti a contract for the award of the service covering the maintenance, operation and monitoring of the methane gas network for the period from 1 January 1999 to 31 December 2000. 5By letter of 30 December 1999, that municipality informed Coname that, by decision of 21 December 1999, the municipal...
Fecha: 12-Jul-2005
10In the judgment in Case C-64/88 Commission v France, the Court declared: ‘by failing to carry out between 1984 and 1987 controls ensuring compliance with technical Community measures for the conservation of fishery resources, laid down by [Regulation No 171/83] and by [Regulation No 3094/86], the French Republic has failed to fulfil its obligatio...
Fecha: 05-Jul-2005
15Mr D. resides in Germany. As at 1 January 1998, 10% of his wealth consisted of real property situated in the Netherlands, while the remainder was held in Germany. In accordance with Article 1 of the Wet VB, he was liable to wealth tax, as a non-resident taxpayer, for 1998. 16Although he did not hold 90% of his wealth in the Netherlands, Mr D. app...
Fecha: 14-Jul-2005
16The facts giving rise to the dispute, as set out in the contested judgment, are as follows: ‘15 The appellant was appointed a probationary official of the Commission of the European Communities on 1 June 1982 and was employed in Luxembourg as an administrator in grade A6. 16 He was established by decision of 25 February 1983 with effect from 1Mar...
Fecha: 14-Jul-2005
7According to the order for reference, Mr Charles and Mrs Charles-Tijmens jointly purchased a holiday bungalow in the Netherlands in March 1997. It was intended both for letting and for private use, and during the period at issue in the main proceedings, namely from 1 April to 30 June 1997 inclusive, the bungalow was so used, to the extent of 87.5%...
Fecha: 14-Jul-2005
13Newman operates a tax warehouse in Antwerp, in which manufactured tobacco products produced and packaged in Belgium by BATI, the owner of the goods, were stored. No tax stamps had been placed on them. 14Cigarettes were stolen from the warehouse on 4 December 1995 and 29 January 1996 and in the night from 14 to 15 June 1998. The thefts were report...
Fecha: 07-Jul-2005
Specific adjustment of 3% Arguments of the parties 23The Greek Government challenges the specific adjustment of 3% corresponding to the deduction of insurance contributions by the producer organisations, notwithstanding Article 15(2) of Regulation No 1169/97. All the national provisions and circulars show that Greek legislation does not permit any ...
Fecha: 21-Jul-2005
14Eichsfelder exported 20134 kilograms of boneless beef to Poland. The import into Poland of the goods, which were sold to Appelt GmbH, gave rise to the payment of customs duties. Eichsfelder applied to the Hauptzollamt for an export refund in respect of those goods, producing as evidence of release for free circulation in Poland a photocopy of a c...
Fecha: 14-Jul-2005
14By application lodged at the Registry of the Court of First Instance on 13 March 1998, Acerinox brought an action for annulment of the contested decision in so far as it concerned the applicant and, in the alternative, for a substantial reduction of the fine imposed on it by that decision. 15By the contested judgment, the Court of First Instance ...
Fecha: 12-Jul-2005
7Following his divorce, Mr Schempp, a German national resident in Germany, pays maintenance to his former spouse resident in Austria. 8In his tax declarations for the tax years 1994 to 1997, Mr Schempp sought to deduct the maintenance payments, in accordance with the first and second sentences of Paragraph 1a(1)(1) of the EStG. However, in his inco...
Fecha: 06-Jul-2005
6By framework contract 98/16/IX.D.1/1 dated 13 January 1999, the company Belgium International Travel was entrusted by the Commission with the management of the travel agency services for its Brussels staff. That contract was concluded for an initial two-year period, with the possibility of renewal for three one‑year periods, that is, for the perio...
Fecha: 13-Jul-2005
22By judgment of 8 June 2000 in Joined Cases T‑79/96, T‑260/97 and T‑117/98 Camar and Tico v Commission and Council [2000] ECR II‑2193, hereinafter ‘the judgment of 8 June 2000’, which, inter alia, was handed down in the present case, the Court of First Instance annulled the Commission’s decision of 17 July 1997 rejecting the application by the app...
Fecha: 22-Jul-2005
12On 24 February 2004, the Commission submitted to the Council a proposal for the adoption of the draft decision of the Joint Committee amending AnnexII to the EEA Agreement. The Council stated its agreement to that proposal on 1April 2004. That draft common position amends the text relating to Directive 67/548 and set out in ChapterXV of AnnexII t...
Fecha: 11-Jul-2005
6By application lodged at the Court Registry on 6 February 2004, the applicants brought the present action. 7By separate documents lodged at the Court Registry on 7 and 30 April respectively, the Parliament and the Council raised objections of inadmissibility under Article 114(1) of the Rules of Procedure of the Court of First Instance. 8The applic...
Fecha: 21-Jul-2005