Order of the Court (First Chamber) of 15 March 2001 in Joined Cases C-279/99, C-293/99, C-296/99, C-330/99 and C-336/99 (references for a preliminary ruling from the Commissione Tributaria di Primo Grado di Trento): Petrolvilla & Bortolotti SpA and Others v Direzione delle Entrate per la Provincia di Trento, Hotel Bellavista di Litterini Valter e Nadia Snc and Others v Ufficio Imposte Dirette di Tione di Trento and Centro di Servizio delle Imposte Dirette e Indirette di Trento, and Tumedei SpA v Centro di Servizio delle Imposte Dirette e Indirette di Trento (Article 104(3) of the Rules of Procedure — Answer capable of being clearly deduced from case-law)
Date: 2001-07-14
Institutions: Court of Justice
Subjects: EU legal system, balance sheet, interpretation of the law, organisation, share capital, tax system

C 200/36

EN

Official Journal of the European Communities

14.7.2001

ORDER OF THE COURT

(First Chamber)

of 15 March 2001

even where the tax in question is levied on that part of the net assets
which is made up of the share capital as set out annually in the
balance sheet.

(1) OJ C 333 of 20.11.1999 (C-279/99, C-296/99, C-336/99);
OJ C 314 of 30.10.1999 (C-293/99); OJ C 352 of 4.12.1999
(C-330/99).

in Joined Cases C-279/99, C-293/99, C-296/99, C-330/99
and C-336/99 (references for a preliminary ruling from
the Commissione Tributaria di Primo Grado di Trento):
Petrolvilla & Bortolotti SpA and Others v Direzione delle
Entrate per la Provincia di Trento, Hotel Bellavista di
Litterini Valter e Nadia Snc and Others v Ufficio Imposte
Dirette di Tione di Trento and Centro di Servizio delle
Imposte Dirette e Indirette di Trento, and Tumedei SpA
v Centro di Servizio delle Imposte Dirette e Indirette di
Trento (1)

(Article 104(3) of the Rules of Procedure — Answer capable
of being clearly deduced from case-law)

(2001/C 200/65)

(Language of the case: Italian)

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

In Joined Cases C-279/99, C-293/99, C-296/99, C-330/99
and C-336/99: references to the Court under Article 234 EC
from the Commissione Tributaria di Primo Grado di Trento
(Tax Court of First Instance, Trento) (Italy) for a preliminary
ruling in the proceedings pending before that court between
Petrolvilla & Bortolotti SpA and Direzione delle Entrate per la
Provincia di Trento (C-279/99), between Energy Service Srl
and Direzione delle Entrate per
la Provincia di Trento
(C-293/99), between Pavarini Components SpA and Direzione
delle Entrate per la Provincia di Trento (C-296/99), between
Hotel Bellavista di Litterini Valter e Nadia Snc, Cattoni Hotel
Plaza di Cattoni Gian Carlo e C. Snc, Villa Luti Srl and Ufficio
Imposte Dirette di Tione di Trento, Centro di Servizio delle
Imposte Dirette e Indirette di Trento (C-330/99), and between
Tumedei SpA and Centro di Servizio delle Imposte Dirette e
Indirette di Trento (C-336/99) on the interpretation of Council
Directive 69/335/EEC of 17 July 1969 concerning indirect
taxes on the raising of capital (OJ, English Special Edition 1969
(II), p. 412), as amended by Council Directive 85/303/EEC of
10 June 1985 (OJ 1985 L 156, p. 23) — the Court
(First Chamber), composed of: M. Wathelet, President of
the Chamber, P.
Judges;
L.A. Geelhoed, Advocate General; R. Grass, Registrar, has made
an order on 15 March 2001, the operative part of which is as
follows:

Jann (Rapporteur) and L. Sevo´ n,

Council Directive 69/335/EEC of 17 July 1969 concerning indirect
taxes on the raising of capital, as amended by Council Directive
85/303/EEC of 10 June 1985, does not preclude the levying on
capital companies of a tax such as the tax on companies’ net assets,

ORDER OF THE COURT

(Sixth Chamber)

of 5 April 2001

in Case C-518/99 (reference for a preliminary ruling from
the Cour d’appel de Bruxelles): Richard Gaillard v Alaya
Chekili (1)

(Article 104(3) of the Rules of Procedure — Brussels
Convention — Article 16(1) — Exclusive jurisdiction in
proceedings which have as their object rights in rem in
immovable property — Scope — Action for rescission of a
contract of sale of immovable property and for damages)

(2001/C 200/66)

(Language of the case: French)

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

In Case C-518/99: reference to the Court pursuant to the
Protocol of 3 June 1971 on the interpretation by the Court of
Justice of the Convention of 27 September 1968 on jurisdic-
tion and the enforcement of judgments in civil and commercial
matters from the Cour d’appel, Bruxelles (Court of Appeal,
Brussels) for a preliminary ruling in the proceedings pending
before that court between Richard Gaillard and Alaya Chekili
— on the interpretation of Article 16(1) of the Convention of
27 September 1968 (OJ 1978 L 304, p. 36), as amended by
the Convention of 9 October 1978 on the accession of the
Kingdom of Denmark, Ireland and the United Kingdom of
Great Britain and Northern Ireland (OJ 1978 L 304, p. 1 —
see p. 77 for the amended text) and by the Convention of
25 October 1982 on the accession of the Hellenic Republic
(OJ 1982 L 388, p. 1) the Court (Sixth Chamber), composed
of: C. Gulmann, President of
the Chamber, V. Skouris,
J.-P. Puissochet, R. Schintgen (Rapporteur) and N. Colneric,
Judges; P. Léger, Advocate General; R. Grass, Registrar, has
made an order on 5 April 2001, in which it has ruled: