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22.12.

2007 EN Official Journal of the European Union C 315/9

Re: Re:

Annulment of the Commission decision approving a project Request for a preliminary ruling — Commissione tributaria
relating to border security in the Philippines (ASIA/2004/016- regionale di Genova — Interpretation of Article 21(3) of
924; budgetary line 19 10 02) adopted in implementation of Council Regulation No 2082/93 of 20 July 1993 amending
Council Regulation (EEC) No 443/92 of 25 February 1992 on Regulation (EEC) No 4253/88 laying down provisions for imple-
financial and technical assistance to, and economic cooperation menting Regulation (EEC) No 2052/88 as regards coordination
with, the developing countries in Asia and Latin America of the activities of the different Structural Funds between them-
(OJ 1992 L 52, p. 1) selves and with the operations of the European Investment Bank
and the other existing financial instruments (OJ 1993 L 193,
p. 20) — Compatibility of a national provision which takes into
Operative part of the judgment account Community funds received in the assessment of taxable
income
The Court :

1. Annuls the decision of the Commission of the European Commu- Operative part of the judgment
nities approving a project relating to border security in the Republic
of the Philippines to be financed by budget line 19 10 02 in the The second subparagraph of Article 21(3) of Council Regulation
general budget of the European Communities (Philippines Border (EEC) No 4253/88 of 19 December 1988 laying down provisions
Management Project, No ASIA/2004/016-924); for implementing Regulation (EEC) No 2052/88 as regards coordina-
tion of the activities of the different Structural Funds between them-
2. Orders the Commission of the European Communities to pay the selves and with the operations of the European Investment Bank and
costs; the other existing financial instruments, as amended by Council Regu-
lation (EEC) No 2082/93 of 20 July 1993, must be interpreted as
3. Orders the Kingdom of Spain to bear its own costs. meaning that it does not preclude a national tax provision such as
Article 55(3)(b) of Decree No 917 of the President of the Republic of
22 December 1986, which includes grants paid by the Community
Structural Funds in the assessment of taxable income.
(1) OJ C 10, 14.1.2006.

(1) OJ C 36, 11.2.2006.

Judgment of the Court (Fourth Chamber) of 25 October


2007 (reference for a preliminary ruling from the
Commissione tributaria regionale di Genova (Italy)) —
Agenzia delle Entrate — Ufficio di Genova 1 v Porto Judgment of the Court (Grand Chamber) of 23 October
Antico di Genova SpA 2007 — Commission of the European Communities v
European Parliament
(Case C-427/05) (1)
(Case C-440/05) (1)
(Structural Funds — Regulation (EEC) No 4253/88 —
Second subparagraph of Article 21(3) — Prohibition of (Action for annulment — Articles 31(1)(e) EU, 34 EU and
deduction — Calculation of taxable income — Taking account 47 EU — Framework Decision 2005/667/JHA — Enforce-
of Community grants received) ment of the law against ship-source pollution — Criminal
penalties — Community competence — Legal basis —
(2007/C 315/14) Article 80(2) EC)

Language of the case: Italian (2007/C 315/15)

Language of the case: French

Referring court

Commissione tributaria regionale di Genova Parties

Applicant: Commission of the European Communities (repre-


Parties to the main proceedings sented by: W. Bogensberger and R. Troosters, Agents)

Applicant: Agenzia delle Entrate — Ufficio di Genova 1 Intervener in support of the applicant: European Parliament (repre-
sented by: M. Gómez-Leal, J. Rodrigues and A. Auersperger
Defendant: Porto Antico di Genova SpA Matić, Agents)
C 315/10 EN Official Journal of the European Union 22.12.2007

Defendant: Council of the European Union (represented by: J.-C. Judgment of the Court (Fourth Chamber) of 4 October
Piris and J. Schutte, and by K. Michoel, Agents) 2007 (reference for a preliminary ruling from the
Landgericht Wiesbaden — Germany) — Schutzverband der
Spirituosen-Industrie eV v Diageo Deutschland GmbH
Interveners in support of the defendant: Kingdom of Belgium (repre-
sented by M. Wimmer, Agent), Czech Republic (represented by
T. Boček, Agent), Kingdom of Denmark (represented by J. (Case C-457/05) (1)
Molde, Agent), Republic of Estonia (represented by L. Uibo,
Agent), Hellenic Republic (represented by S. Chala and A. (Free movement of goods — Directive 75/106/EEC —
Samoni-Rantou, Agents), French Republic (represented by E. Approximation of the laws of the Member States — Liquids
Belliard, G. de Bergues and S. Gasri, Agents), Ireland (represented in prepackages — Making up by volume — Article 5(3)(b)
by D. O'Hagan, E. Fitzsimons and N. Hyland, Agents), Republic and (d) — Baileys Minis — Marketing in prepackages with a
of Latvia (represented by E. Balode-Buraka and E. Broks, nominal volume of 0,071 litre)
Agents), Republic of Lithuania (represented by D. Kriaučiūnas,
Agent), Republic of Hungary (represented by P. Gottfried,
(2007/C 315/16)
Agent), Republic of Malta (represented by S. Camilleri, Agent,
and P. Grech, Deputy Attorney General), Kingdom of the
Netherlands (represented by H.G. Sevenster and M. de Grave, Language of the case: German
Agents), Republic of Austria (represented by C. Pesendorfer,
Agent), Republic of Poland (represented by E Ośniecka-Tamecka,
Agent), Portuguese Republic (represented by L. Fernandes and
M.L. Duarte, Agents), Slovak Republic (represented by R.
Referring court
Procházka, Agent), Republic of Finland (represented by E.
Bygglin, Agent), Kingdom of Sweden (represented by K.
Wistrand, Agent), United Kingdom of Great Britain and Landgericht Wiesbaden
Northern Ireland (represented by E. O'Neill, D.J. Rhee and D.
Anderson, Agents),
Parties to the main proceedings

Re: Applicant: Schutzverband der Spirituosen-Industrie eV

Defendant: Diageo Deutschland GmbH


Annulment of Council Framework Decision 2005/667/JHA of
12 July 2005 to strengthen the criminal-law framework for the
enforcement of the law against ship source pollution (OJ 2005
L 255, p. 164) Re:

Preliminary ruling — Landgericht Wiesbaden — Interpretation


of Articles 28 EC and 30 EC — Validity of the second sentence
Operative part of the judgment of the second paragraph of Article 5(3)(b), in conjunction with
Article 5(3)(d) and Annex III, section 4, of Council Directive
The Court: 75/106/EEC of 19 December 1974 on the approximation of
the laws of the Member States relating to the making-up by
volume of certain prepackaged liquids (OJ 1975 L 42, p. 1), as
1) Annuls Council Framework Decision 2005/667/JHA of 12 July amended — Prohibition on the marketing in other Member
2005 to strengthen the criminal-law framework for the enforce- States of alcoholic drinks in packaging with a volume of
ment of the law against ship-source pollution; 0,071 litre which are lawfully manufactured and marketed in
Ireland or the United Kingdom — Baileys Minis
2) Orders the Council of the European Union to pay the costs;

Operative part of the judgment


3) Orders the Kingdom of Belgium, the Czech Republic, the Kingdom
of Denmark, the Republic of Estonia, the Hellenic Republic, the
French Republic, Ireland, the Republic of Latvia, the Republic of On a proper construction of Article 5(3)(b) of Council Directive
Lithuania, the Republic of Hungary, the Republic of Malta, the 75/106/EEC of 19 December 1974 on the approximation of the
Kingdom of the Netherlands, the Republic of Austria, the Republic laws of the Member States relating to the making-up by volume of
of Poland, the Portuguese Republic, the Slovak Republic, the certain prepackaged liquids, as amended by the Act concerning the
Republic of Finland, the Kingdom of Sweden, and the United conditions of accession of the Czech Republic, the Republic of Estonia,
Kingdom of Great Britain and Northern Ireland and also the the Republic of Cyprus, the Republic of Latvia, the Republic of
European Parliament to bear their own costs. Lithuania, the Republic of Hungary, the Republic of Malta, the
Republic of Poland, the Republic of Slovenia and the Slovak Republic
and the adjustments to the Treaties on which the European Union is
(1) OJ 2006 C 22.
founded, prepackages with a nominal volume of 0,071 litre which
contain one of the products listed in section 4 of Annex III to that
directive and which are lawfully manufactured and marketed in Ireland
or the United Kingdom may also be marketed in the other EC Member
States.