The European Court of Justice, issuing a preliminary ruling in answer to a reference made by a Dutch Court, holds that the Commission may submit on its own initiative, on the basis of Art. 15.3 of Reg. 1/2003, written observations to national courts in proceedings relating to the deductibility from taxable profits of the amounts of a fine imposed for infringement of Art. 81 and 82 EC (X BV)

On 11 June 2009, the ECJ issued a preliminary ruling in answer to a reference made by the Court of Appeal of Amsterdam, which asked whether the Commission was competent, under Article 15(3) of Regulation n° 1/2003 [1] , to submit, on its own initiative, written observations to a national court in proceedings relating to the deductibility from taxable profits of the amount of a fine or a part thereof imposed by the European Commission for infringement of Articles 81 or 82 EC. The question was raised in a dispute between a Dutch company called X KG by the referring court (hereafter “X”) and the tax

Access to this article is restricted to subscribers

Already Subscribed? Sign-in

Access to this article is restricted to subscribers.

Read one article for free

Sign-up to read this article for free and discover our services.

 

PDF Version

Authors

  • European Commission - DG HR
  • European Court of Justice (Luxembourg)

Quotation

Tristan Baumé, Sally Janssen, The European Court of Justice, issuing a preliminary ruling in answer to a reference made by a Dutch Court, holds that the Commission may submit on its own initiative, on the basis of Art. 15.3 of Reg. 1/2003, written observations to national courts in proceedings relating to the deductibility from taxable profits of the amounts of a fine imposed for infringement of Art. 81 and 82 EC (X BV), 11 June 2009, e-Competitions Bulletin Amicus curiae, Art. N° 27424

Visites 1616

All issues

  • Latest News issue 
  • All News issues
  • Latest Special issue 
  • All Special issues