JUDGMENT OF THE COURT

(First Chamber)

of 13 January 2005

in Case C-175/02: Reference for a preliminary ruling from the Hoge Raad der Nederlanden in F.J. Pape v Minister van Landbouw, Natuurbeheer en Visserij (1)

(State aid - Article 93(3) of the EC Treaty (now Article 88(3) EC) - Planned aid - Prohibition on the implementation of planned measures before the Commission's final decision - Tax partly earmarked for financing the aid measure - Tax imposed before approval of the aid)

(2005/C 57/06)

Language of the case: Dutch

In Case C-175/02: reference for a preliminary ruling under Article 234 EC from the Hoge Raad der Nederlanden (Netherlands), made by decision of 8 March 2002, received at the Court on 13 May 2002, in the proceedings between F.J. Pape and Minister van Landbouw, Natuurbeheer en Visserij – the Court: (First Chamber) composed of P. Jann, President of the Chamber, A. Rosas, K. Lenaerts, S. von Bahr and K. Schiemann (Rapporteur), Judges; L.A. Geelhoed, Advocate General; M.-F. Contet, Principal Administrator, for the Registrar, gave a judgment on 13 January 2005, in which it ruled:

The prohibition on implementation laid down in the last sentence of Article 93(3) of the EC Treaty (now the last sentence of Article 88(3) EC) cannot apply to a tax if that tax, or a certain part of the revenue from it, is not hypothecated to the financing of an aid measure.

(1)  OJ C 169 of 13.07.2002.