Judgment of the Court (First Chamber) of 8 March 2001 in Case C-240/99 (reference for a preliminary ruling from the Regeringsrätten): proceedings brought by Försäkringsaktiebolaget Skandia (publ) (Sixth VAT Directive — Exemptions — Insurance and reinsurance transactions)
Date: 2001-06-30
Institutions: Court of Justice
Subjects: economic concentration, insurance company, interpretation of the law

30.6.2001

EN

Official Journal of the European Communities

C 186/1

I

(Information)

COURT OF JUSTICE

COURT OF JUSTICE

JUDGMENT OF THE COURT

(Sixth Chamber)

of 8 March 2001

in Case C-68/99: Commission of the European Communi-
ties v Federal Republic of Germany(1)

(Failure to fulfil obligations — Freedom of establishment —
Freedom to provide services — Social security — Regulation
(EEC) No 1408/71 — Funding of the social insurance scheme
for self-employed artists and journalists — Contribution
collected from undertakings which market the work of artists
and journalists, calculated on the basis of the remuneration
paid to the authors — Account taken of remuneration paid
to artists and journalists subject to the social security
legislation of another Member State)

Community as amended and updated by Council Regulation
(EC) No 118/97 of 2 December 1996 (OJ 1997 L 28, p. 1) —
the Court (Sixth Chamber), composed of: C. Gulmann, Presi-
dent of the Chamber, V. Skouris, J.-P. Puissochet (Rapporteur),
R. Schintgen and F. Macken, Judges; D. Ruiz-Jarabo Colomer,
Advocate General; R. Grass, Registrar, has given a judgment
on 8 March 2001, in which it:

1. Dismisses the application;

2. Orders the Commission of the European Communities to pay

the costs.

(1) OJ C 121 of 1.5.1999.

(2001/C 186/01)

JUDGMENT OF THE COURT

(Language of the case: German)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

In Case C-68/99: Commission of the European Communities
(Agents: P. Hillenkamp and A. Buschmann) v Federal Republic
of Germany (Agents: W.-D. Plessing and C.-D. Quassowski) —
application for a declaration that, by applying Paragraph 23 et
seq. of the Künstlersozialversicherungsgesetz (Law on social
insurance for artists) to artists and journalists who reside in
another EU Member State and normally pursue a self-employed
activity both in that other Member State and in the Federal
Republic of Germany, and who are thus exclusively subject, as
regards the social security system, to the legislation of the
Member State in the territory of which they reside, the Federal
Republic of Germany has failed to fulfil its obligations under
Articles 51, 52 and/or 59 of the EC Treaty (now, after
amendment, Articles 42 EC and 43 EC and/or 49 EC) and
Title II, specifically the first sentence of Article 14a(2) in
conjunction with Article 13(1) and (2)(b), of Council Regu-
lation No 1408/71 of 14 June 1971 on the application of
social security schemes to employed persons, to self-employed
persons and to members of their families moving within the

(First Chamber)

of 8 March 2001

in Case C-240/99 (reference for a preliminary ruling from
the Regeringsrätten): proceedings brought by Försäkring-
saktiebolaget Skandia (publ) (1)

(Sixth VAT Directive — Exemptions — Insurance and
reinsurance transactions)

(2001/C 186/02)

(Language of the case: Swedish)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

In Case C-240/99: reference to the Court under Article 234
EC from the Regeringsrätten (Supreme Administrative Court)
Sweden for a preliminary ruling in the proceedings pending
before that court brought by Försäkringsaktiebolaget Skandia
(publ) — on the interpretation of Article 13B(a) of Sixth

C 186/2

EN

Official Journal of the European Communities

30.6.2001

Council Directive 77/388/EEC of 17 May 1977 on the
harmonisation of the laws of the Member States relating to
turnover taxes — Common system of value added tax: uniform
basis of assessment (OJ 1977 L 145, p. 1) — the Court (First
Chamber), composed of: M. Wathelet (Rapporteur), President
of the Chamber, P. Jann and L. Sevo´ n, Judges; A. Saggio,
Advocate General; H. von Holstein, Deputy Registrar, for the
Registrar, has given a judgment on 8 March 2001, in which it
has ruled:

A commitment assumed by an insurance company to carry out, in
return for remuneration at market rates, the business activities of
another insurance company, which is its 100 % subsidiary and which
would continue to conclude insurance contracts in its own name, does
not constitute an insurance transaction within the meaning of
Article 13B(a) of Sixth Council Directive 77/388/EEC of 17 May
1977 on the harmonisation of the laws of the Member States
relating to turnover taxes — Common system of value added tax:
uniform basis of assessment.

(1) OJ C 246 of 28.8.1999.

Pergola, President of the Chamber, S. von Bahr (Rapporteur)
and C.W.A. Timmermans, Judges; J. Mischo, Advocate General;
R. Grass, Registrar, has given a judgment on 8 March 2001, in
which it:

1. Declares that, by failing to adopt, within the prescribed period,
the laws, regulations and administrative provisions necessary to
comply with Council Directives 96/24/EC of 29 April 1996
amending Directive 79/373/EEC on the marketing of com-
pound feedingstuffs and 96/25/EC of 29 April 1996 on the
circulation of feed materials, amending Directives 70/524/EEC,
74/63/EEC, 82/471/EEC and 93/74/EEC and repealing
Directive 77/101/EEC, the Hellenic Republic has failed to
fulfil its obligations under those directives;

2. Orders the Hellenic Republic to pay the costs.

(1) OJ C 211 of 22.7.2000.

JUDGMENT OF THE COURT

(Fourth Chamber)

of 8 March 2001

in Case C-176/00: Commission of the European Communi-
ties v Hellenic Republic (1)

(Failure by a Member State to fulfil its obligations — Failure
to transpose Directives 96/24/EC and 96/25/EC)

JUDGMENT OF THE COURT

(Fifth Chamber)

of 15 March 2001

in Case C-444/98 (reference for a preliminary ruling from
the Arrondissementsrechtbank te Roermond): R. J. de
Laat v Bestuur van het Landelijk Instituut Sociale Verzek-
eringen (1)

(Social security for migrant workers — Regulation (EEC)
No 1408/71 — Frontier worker — ‘Partially unemployed’
— Meaning)

(2001/C 186/03)

(2001/C 186/04)

(Language of the case: Greek)

(Language of the case: Dutch)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

In Case C-176/00: Commission of the European Communities
(Agent: M. Condou-Durande) v Hellenic Republic (Agents:
G. Kanellopoulos and D. Tsagkaraki) — application for a
declaration that, by failing to adopt the laws, regulations and
administrative provisions necessary to comply with Council
Directives 96/24/EC of 29 April 1996 amending Directive
79/373/EEC on the marketing of compound feedingstuffs (OJ
1996 L 125, p. 33) and 96/25/EC of 29 April 1996 on the
circulation of feed materials, amending Directives 70/524/EEC,
74/63/EEC, 82/471/EEC and 93/74/EEC and repealing Direc-
tive 77/101/EEC (OJ 1996 L 125, p. 35), the Hellenic Republic
has failed to fulfil its obligations under the EC Treaty and those
directives — the Court (Fourth Chamber), composed of: A. La

In Case C-444/98: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Arrondissements-
rechtbank te Roermond, Netherlands, for a preliminary ruling
in the proceedings pending before that court between R. J. de
Laat and Bestuur van het Landelijk Instituut Sociale Verzeker-
ingen — on the interpretation of Article 71(1)(a) of Council
Regulation (EEC) No 1408/71 of 14 June 1971 on the
application of social security schemes to employed persons, to
self-employed persons and to members of
their families
moving within the Community, as amended and updated by
Council Regulation (EEC) No 2001/83 of 2 June 1983 (OJ
1983 L 230, p. 6), — the Court (Fifth Chamber), composed of:
the Chamber, M. Wathelet,
A. La Pergola, President of