The EU 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

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Auteurs

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

Citation

Tristan Baumé, Sally Janssen, The EU 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 juin 2009, e-Competitions June 2009, Art. N° 27424

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