This document is an excerpt from the EUR-Lex website
Document 62007CA0429
Case C-429/07: Judgment of the Court (Fourth Chamber) of 11 June 2009 (Reference for a preliminary ruling from the Gerechtshof te Amsterdam — The Netherlands) — Inspecteur van de Belastingdienst v X BV (Competition policy — Articles 81 EC and 82 EC — Article 15(3) of Regulation (EC) No 1/2003 — Written observations submitted by the Commission — National dispute concerning the deductibility from tax of a fine imposed by a Commission decision)
Case C-429/07: Judgment of the Court (Fourth Chamber) of 11 June 2009 (Reference for a preliminary ruling from the Gerechtshof te Amsterdam — The Netherlands) — Inspecteur van de Belastingdienst v X BV (Competition policy — Articles 81 EC and 82 EC — Article 15(3) of Regulation (EC) No 1/2003 — Written observations submitted by the Commission — National dispute concerning the deductibility from tax of a fine imposed by a Commission decision)
Case C-429/07: Judgment of the Court (Fourth Chamber) of 11 June 2009 (Reference for a preliminary ruling from the Gerechtshof te Amsterdam — The Netherlands) — Inspecteur van de Belastingdienst v X BV (Competition policy — Articles 81 EC and 82 EC — Article 15(3) of Regulation (EC) No 1/2003 — Written observations submitted by the Commission — National dispute concerning the deductibility from tax of a fine imposed by a Commission decision)
OJ C 180, 1.8.2009, p. 5–5
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
1.8.2009 |
EN |
Official Journal of the European Union |
C 180/5 |
Judgment of the Court (Fourth Chamber) of 11 June 2009 (Reference for a preliminary ruling from the Gerechtshof te Amsterdam — The Netherlands) — Inspecteur van de Belastingdienst v X BV
(Case C-429/07) (1)
(Competition policy - Articles 81 EC and 82 EC - Article 15(3) of Regulation (EC) No 1/2003 - Written observations submitted by the Commission - National dispute concerning the deductibility from tax of a fine imposed by a Commission decision)
2009/C 180/08
Language of the case: Dutch
Referring court
Gerechtshof te Amsterdam
Parties to the main proceedings
Applicant: Inspecteur van de Belastingdienst
Defendant: X BV
Re:
Reference for a preliminary ruling — Gerechtshof te Amsterdam — Interpretation of Article 15(3) of Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty (OJ 2003 L 1, p. 1) — Submission by the Commission of written observations in the course of national proceedings concerning the deductibility for tax purposes of a fine imposed by the Commission
Operative part of the judgment
The third sentence of the first subparagraph of Article 15(3) of Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty must be interpreted as meaning that it permits the Commission of the European Communities to submit on its own initiative written observations to a national court of a Member State in proceedings relating to the deductibility from taxable profits of the amount of a fine or a part thereof imposed by the Commission for infringement of Articles 81 EC or 82 EC.