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C 299/8 EN Official Journal of the European Communities 26.9.

98

court has particular difficulty in assessing the misleading conformity with Community law or to disapply the
nature of the statement or description in question, it may legislation in a situation falling outside the scope of
have recourse, under the conditions laid down by its own Community law.
national law, to a consumer research poll or an expert's
report as guidance for its judgment. (1) OJ C 269, 14.9.1996.

(1) OJ C 247, 24.8.1996.
(2) OJ L 173, 6.7.1990, p. 5.

JUDGMENT OF THE COURT
(Fifth Chamber)

JUDGMENT OF THE COURT of 16 July 1998

of 16 July 1998 in Case C-287/96 (reference for a preliminary ruling from
the Bundesfinanzhof): Kyritzer Stärke GmbH v.
in Case C-264/96 (reference for a preliminary ruling from Hauptzollamt Potsdam (1)
the House of Lords): Imperial Chemical Industries plc
(ICI) v. Kenneth Hall Colmer (Her Majesty's Inspector of (Agriculture Ð Common organisation of the markets Ð
Taxes) (1) Production refunds Ð System of securities Ð Time limits
Ð Primary requirement Ð Subordinate requirement)
(Right of establishment Ð Corporation tax Ð Surrender
by one company to another company in the same group of (98/C 299/14)
tax relief on trading losses Ð Residence requirement
imposed on group companies Ð Discrimination according (Language of the case: German)
to the place of the corporate seat Ð Obligations of the
national court)
(Provisional translation; the definitive translation will be
(98/C 299/13)
published in the European Court Reports)

(Language of the case: English) In Case C-287/96: reference to the Court under Article 177
of the EC Treaty from the Bundesfinanzhof for a
preliminary ruling in the proceedings pending before that
In Case C-264/96: reference to the Court under Article 177
court between Kyritzer Stärke GmbH and Hauptzollamt
of the EC Treaty from the House of Lords (United
Potsdam, on the interpretation of Commission Regulation
Kingdom) for a preliminary ruling in the proceedings
(EEC) No 2220/85 of 22 July 1985 laying down common
pending before that court between Imperial Chemical
detailed rules for the application of the system of
Industries plc (ICI) and Kenneth Hall Colmer (Her
securities for agricultural products (2) in conjunction with
Majesty's Inspector of Taxes), on the interpretation of
Commission Regulation (EEC) No 1722/93 of 30 June
Articles 5 and 52 of the EC Treaty Ð the Court,
1993 laying down detailed rules for the application of
composed of: G. C. Rodríguez Iglesias, President, H.
Council Regulations (EEC) No 1766/92 and (EEC)
Ragnemalm, M. Wathelet (Rapporteur) and R. Schintgen,
No 1418/76 concerning production refunds in the cereals
Presidents of Chambers, G. F. Mancini, J. C. Moitinho de
and rice sectors respectively (3) Ð the Court (Fifth
Almeida, J. L. Murray, D. A. O. Edward, P. Jann, L.
Chamber), composed of: C. Gulmann, President of
Sevón and K. M. Ioannou, Judges; G. Tesauro, Advocate
Chamber, M. Wathelet, D. A. O. Edward, P. Jann
General; L. Hewlett, Administrator, for the Registrar, has
(Rapporteur) and L. Sevón, Judges; P. LeÂger, Advocate
given a judgment on 16 July 1998, in which it has ruled:
General; L. Hewlett, Administrator, for the Registrar, has
given a judgment on 16 July 1998, in which it has ruled:
1. Article 52 of the EC Treaty precludes legislation of a
Member State which, in the case of companies Article 10(1) of Commission Regulation (EEC) No 1722/
established in that State belonging to a consortium 93 of 30 June 1993 laying down detailed rules for the
through which they control a holding company, by application of Council Regulations (EEC) No 1766/92
means of which they exercise their right to freedom of and (EEC) No 1418/76 concerning production refunds in
establishment in order to set up subsidiaries in other the cereals and rice sectors respectively is to be interpreted
Member States, makes a particular form of tax relief as follows:
subject to the requirement that the holding company's
business consists wholly or mainly in the holding of
shares in subsidiaries that are established in the Ð the use of a product falling within CN code
Member State concerned; 3505 10 50, as prescribed by that provision,
constitutes a primary requirement within the meaning
of Article 20(2) of Commission Regulation (EEC)
2. in circumstances such as those in point in the main No 2220/85 of 22 July 1985 laying down common
proceedings, Article 5 of the EC Treaty does not detailed rules for the application of the system of
require the national court to interpret its legislation in securities for agricultural products,