This document is an excerpt from the EUR-Lex website
Document C2006/326/23
Case C-199/05: Judgment of the Court (Grand Chamber) of 26 October 2006 (reference for a preliminary ruling from the Cour d'appel de Bruxelles (Belgium)) — European Community v Belgian State (Protocol on the Privileges and Immunities of the European Communities — Article 3 — Indirect taxes — Decisions of national courts and tribunals — Registration duties)
Case C-199/05: Judgment of the Court (Grand Chamber) of 26 October 2006 (reference for a preliminary ruling from the Cour d'appel de Bruxelles (Belgium)) — European Community v Belgian State (Protocol on the Privileges and Immunities of the European Communities — Article 3 — Indirect taxes — Decisions of national courts and tribunals — Registration duties)
Case C-199/05: Judgment of the Court (Grand Chamber) of 26 October 2006 (reference for a preliminary ruling from the Cour d'appel de Bruxelles (Belgium)) — European Community v Belgian State (Protocol on the Privileges and Immunities of the European Communities — Article 3 — Indirect taxes — Decisions of national courts and tribunals — Registration duties)
OJ C 326, 30.12.2006, p. 11–11
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
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30.12.2006 |
EN |
Official Journal of the European Union |
C 326/11 |
Judgment of the Court (Grand Chamber) of 26 October 2006 (reference for a preliminary ruling from the Cour d'appel de Bruxelles (Belgium)) — European Community v Belgian State
(Case C-199/05) (1)
(Protocol on the Privileges and Immunities of the European Communities - Article 3 - Indirect taxes - Decisions of national courts and tribunals - Registration duties)
(2006/C 326/23)
Language of the case: French
Referring court
Cour d'appel de Bruxelles (Belgium)
Parties to the main proceedings
Applicant: European Community
Defendant: Belgian State
Re:
Request for a preliminary ruling — Cour d'appel de Bruxelles — Interpretation of the second and third paragraphs of Article 3 of the Protocol on the Privileges and Immunities of the European Communities of 8 April 1965 — National legislation introducing a duty in respect of decisions of courts and tribunals concerning orders to pay amounts of money or securities and calculation of amounts of money or securities payable
Operative part of the judgment
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1) |
Duties such as the registration duties which must be paid following decisions of national courts and tribunals ordering payment of money or liquidation of securities do not amount merely to charges for public utility services within the meaning of the third paragraph of Article 3 of the Protocol on the Privileges and Immunities of the European Communities. |
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2) |
The second paragraph of Article 3 of that Protocol is to be interpreted as meaning that duties such as the registration duties which must be paid following decisions of national courts and tribunals ordering payment of money or liquidation of securities do not fall within the scope of that provision. |