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C 199/2 EN Official Journal of the European Union 25.8.





Judgment of the Court (First Chamber) of 28 June 2007 ging of notarial fees for the authentication of a transfer of shares in a
(reference for a preliminary ruling from the Landgericht company made as a contribution in the course of an increase in the
Baden-Baden (Germany)) — Albert Reiss Beteiligungsge- share capital of a capital company, in a system characterised by the fact
sellschaft mbH v Land Baden-Württemberg that notaries are employed as civil servants and that the fees are, at
least in part, paid to the State to subsidise public expenditure.
(Case C-466/03) (1)

(Directive 69/335/EEC — Indirect taxes on the raising of

(1) OJ C 21, 24.1.2004.
capital — National provisions which provide for notarial fees
to be charged for the authentication of the transfer of shares
in limited liability companies — Tax decision — Classification
as a ‘duty similar to capital duty’ — Prior formality —
Duties on the transfer of securities — Duties paid by way of
fees or dues)

(2007/C 199/02) Judgment of the Court (Second Chamber) of 28 June 2007

— Commission of the European Communities v Kingdom
Language of the case: German
of Spain

(Case C-235/04) (1)

Referring court
(Failure of a Member State to fulfil obligations — Directive
Landgericht Baden-Baden 79/409/EEC — Conservation of wild birds — Special protec-
tion areas — IBA 98 — Value — Quality of the data —
Criteria — Margin of discretion — Manifest inadequacy as to
Parties to the main proceedings
number and size of areas classified)
Applicant: Albert Reiss Beteiligungsgesellschaft mbH
(2007/C 199/03)
Defendant: Land Baden-Württemberg
Language of the case: Spanish


Reference for a preliminary ruling — Landesgericht Parties

Baden-Baden — Interpretation of Article 10(c) of Council Direc-
tive 69/335/EEC of 17 July 1969 concerning indirect taxes on Applicant: Commission of the European Communities (repre-
the raising of capital (OJ, English Special Edition 1969 (II), sented by: M. van Beek and G. Valero Jordana, acting as Agents)
p. 412), as amended by Council Directive 85/303/EEC of
10 June 1985 (OJ 1985 L 156, p. 23) — Increase in the capital Defendant: Kingdom of Spain (represented by: N. Díaz Abad,
of a private limited company by means of a contribution of Agent)
shares held in another company — Charges demanded for the
drawing up of the notarially attested act recording the share
transfer. Re:

Failure of a Member State to fulfil obligations — Infringement

Operative part of the judgment of Article 4(1) and (2) of Council Directive 79/409/EEC of
2 April 1979 on the conservation of wild birds (OJ 1979 L 103,
Article 10(c) of Council Directive 69/335/EEC of 17 July 1969 p. 1) — Failure to classify as special protection areas the areas
concerning indirect taxes on the raising of capital, as amended by most appropriate for conservation of the species listed in
Council Directive 85/303/EEC of 10 June 1985, precludes the char- Annex I to the Directive and migratory species