Source: All England Reporter
Publisher Citation: [2009] All ER (D) 110 (Sep)
Court: Court of Justice of the European Communities (Fourth Chamber)
Judge:

Judges Lenaerts (President of Chamber), von Danwitz, Juhasz (Rapporteur), Arestis and Malenovsky
Judgment Dates: 11 June 2009

Catchwords

European Community - Rules on competition - Fine imposed for infringement - Written observations submitted by Commission - National dispute concerning deductibility from tax of fine imposed by Commission decision - Whether Commission competent under relevant regulation to submit written observations to national court - Council Regulation (EC) 1/2003, art 15(3) - EC Treaty, arts 81, 82.

The Case

European Community Rules on competition. The Court of Justice for the European Communities gave a preliminary ruling relating to the interpretation of art15(3) of Council Regulation (EC) 1-2003 (on the implementation of the rules on competition laid down in arts81 and 82 of the EC Treaty) in the course of proceedings concerning the tax deductibility of fines imposed by the Commission of the European Communities for the infringement of the Community competition rules.

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