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C 315/18 EN Official Journal of the European Union 22.12.


Operative part of the judgment plant protection product from another Member State by a
farmer solely for the needs of his own farm when that product
Article 4(1)(g) and (3)(b) of Council Directive 69/335/EEC of 17 July already has marketing authorisation in another Member State
1969 concerning indirect taxes on the raising of capital, as amended granted in accordance with Directive 91/414/EEC subject to a
by Council Directive 85/303/EEC of 10 June 1985 and by the Act simplified authorisation procedure designed to verify that the
concerning the conditions of accession of the Republic of Austria, the product meets identity conditions and subject to the payment of
Republic of Finland and the Kingdom of Sweden and the adjustments a charge of EUR 800
to the Treaties on which the European Union is founded, must be inter-
preted to the effect that the waiver by a Member State of the charging
of capital duty does not preclude a company falling within one of the
Operative part of the judgment
categories referred to in Article 3(1)(a) of that directive from being
classified as a capital company for the purposes of charging capital
duty within the meaning of Article 4(1)(g) of that directive if its effec- The Court:
tive centre of management is transferred from that Member State to
another Member State in which that duty is still levied. Nevertheless, Declares that a Member State may subject to a simplified marketing
the result of such an interpretation cannot be to encourage conduct authorisation procedure the parallel import of a plant protection
characterised by the putting in place of artificial arrangements with the product from another Member State in which it already has the benefit
sole aim of obtaining a fiscal advantage. It is for the national court to of such an authorisation, where the importation is made by a farmer
verify whether there is objective evidence of action constituting an solely for the needs of his farm, and the marketing authorisation thus
abusive practice of that kind in the circumstances of the main proceed- granted is personal to each operator. It cannot be made a condition of
ings. that authorisation that the imported product be named with the brand
name belonging to the operator concerned where he is a farmer who is
making the parallel importation solely for the needs of his own farm.
(1) OJ C 212, 2.9.2006. That authorisation cannot be subject to payment of a charge which
bears no relation to the costs incurred by the control or the administra-
tive steps needed for examination of the authorisation application. An
appraisal of such costs as a fixed sum is however permissible provided
that the principle of proportionality is observed.

(1) OJ C 212, 2.9.2006.

Judgment of the Court (Fourth Chamber) of 8 November
2007 (references for a preliminary ruling from the Cour
d'appel de Montpellier, France) — Criminal proceedings
against Daniel Escalier (C-260/06), Jean Bonnarel

(Joined Cases C-260/06 and C-261/06) (1)

Judgment of the Court (Fourth Chamber) of 25 October
(Plant protection products — Parallel imports — Marketing 2007 — J.C. Blom v Council of the European Union,
authorisation procedure — Whether permissible — Conditions Commission of the European Communities
— Observance of the principle of proportionality)
(Case C-344/06 P) (1)
(2007/C 315/29)
(Appeal — Action for damages — Non-contractual liability
Language of the case: French — Milk — Additional levy — Reference quantity — Produ-
cers who entered into a non-marketing undertaking —
SLOM 1983 producers — Failure to resume production on
expiry of the undertaking)
Referring court
(2007/C 315/30)
Cour d'appel de Montpellier, France
Language of the case: Dutch
Parties in the main criminal proceedings

Daniel Escalier (C-260/06), Jean Bonnarel (C-261/06)


Re: Appellant: J.C. Blom (represented by: E. Pijnacker Hordijk and S.

C.H Molin, advocaten)
Reference for a preliminary ruling — Cour d'appel de Montpel-
lier — Interpretation of Articles 28 and 30 of the EC Treaty and Other parties to the proceedings: Council of the European Union
of Council Directive 91/414/EEC of 15 July 1991 concerning (represented by: A.-M. Colaert, Agent), Commission of the
the placing of plant protection products on the market (OJ 1991 European Communities (represented by: T. van Rijn and M. van
L 230, p. 1) — National legislation making the importation of a Heezik, Agents)