Art. 15.3 Reg. 1/2003: The ECJ rules that the European Commission is allowed to submit on its own initiative written observations to a national court in proceedings relating to the deductability from taxable profits of the amount of a fine imposed by the Commission (Inspecteur van de Belastingdienst/X)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. – ECJ, 11 June 2009, Inspecteur van de Belastingdienst v. X BV, case C-429/07 For the first time, the Court of Justice, seised in the context of preliminary ruling proceedings, has ruled on the question of the scope of Article 15(3) of Council Regulation No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 and 82 of the EC Treaty. This judgment provides an insight into the potential of the mechanism that has been established in favour of the European Commission to intervene in proceedings before national courts. The circumstances of the question referred for a preliminary ruling The implementation of