Reference for a preliminary ruling by the Finanzgericht Berlin by order of that court of 28 May 2001 in the case of Arnoud Gerritse against Finanzamt Neukölln-Nord (Case C-234/O1)
Date: 2001-09-01
Institutions: Court of Justice
Subjects: EU national, Germany, interpretation of the law, self-employed person, tax on income

1.9.2001

EN

Official Journal of the European Communities

C 245/5

(3) Must the third subparagraph of Article 8(3) of Council
Directive 73/239/EEC, as amended by Article 6 of
Council Directive 92/49/EEC, be interpreted as precluding
national legislation which, for the purposes of curbing
inflation, also requires insurance undertakings,
if the
client so requests, to draw up policies the terms of which
incorporate a bonus-malus arrangement
(positive or
negative adjustment of the premium on the basis of the
claims record) subject to an excess in an amount set
between the minimum and the maximum level permitted
by law?

(4) Must the third subparagraph of Article 8(3) of Council
Directive 73/239/EEC, as amended by Article 6 of
Council Directive 92/49/EEC, be interpreted as precluding
national legislation which, for the purposes of curbing
inflation, provides that, on expiry of the period during
which premium rates were frozen, the insured person
may withdraw from the contract if, on the date for annual
renewal of the policy, an increase is applied to the
premium (not provided for under a customised arrange-
ment) higher than the scheduled rate of inflation decided
by the Government?

(1) OJ L 228 of 16.8.1973, p. 3.
(2) OJ L 228 of 11.8.1992, p. 1.

Reference for a preliminary ruling by the Finanzgericht
Berlin by order of that court of 28 May 2001 in the case
of Arnoud Gerritse against Finanzamt Neukölln-Nord

(Case C-234/O1)

(2001/C 245/09)

Reference has been made to the Court of Justice of the
European Communities by order of the Finanzgericht (Finance
Court), Berlin, of 28 May 2001, which was received at the
Court Registry on 19 June 2001, for a preliminary ruling in
the case of Arnoud Gerritse against Finanzamt (District Tax
Office) Neukölln-Nord on the following question:

taxable

Is there an infringement of Article 52 of the EC Treaty (now
Article 43 EC) where, under Paragraph 50a(4), first sentence,
point (1) and second sentence, of the Einkommensteuergesetz
(Law on Income Tax) as in force in 1996 (’EStG 1996’), a
Netherlands national who earns in the Federal Republic of
Germany
approximately
DEM 5 000 from self-employed activity in the calendar year is
subject to deduction of tax at source by the person liable to
pay his fees at the rate of 25 % his (gross) revenue of
approximately DEM 6 000 plus solidarity surcharge, where it
is not possible, by means of an application for a refund or an
application for a tax assessment, for him to recover, in whole
or in part, the taxes paid?

income

net

of

Action brought on 19 June 2001 by the Commission of
the European Communities against the Italian Republic

(Case C-235/01)

(2001/C 245/10)

An action against the Italian Republic was brought before the
Court of Justice of the European Communities on 19 June
2001 by the Commission of the European Communities,
represented by Bernard Mongin and Roberto Amorosi, acting
as Agents.

The applicant claims that the Court should:

— Declare that, by failing to adopt the laws, regulation and
administrative provisions necessary for compliance with
Council Directive 98/35/EC of 25 May 1998 amending
Directive 94/58/EC on the minimum level of training of
seafarers (1), or in any event by not forwarding those
provisions to the Commission, the Italian Republic has
failed to fulfil its obligations under that directive;

— Order the Italian Republic to pay the costs of

the

proceedings.

Pleas in law and main arguments

Article 249 EC (formerly Article 189 of the EC Treaty), which
provides that a directive is binding on each Member State to
which it is addressed as to the result to be achieved, involves
an obligation on Member States to respect the periods for
transposition laid down in directives. That period expired on
1 July 1999 without the Italian Republic having issued the
provisions necessary for compliance with the directive cited in
the forms of order sought by the Commission.

(1) OJ L 172 of 17.06.1998, p. 1.

Action brought on 21 June 2001 by the Federal Republic
of Germany against the Commission of the European
Communities

(Case C-239/01)

(2001/C 245/11)

An action against the Commission of the European Communi-
ties was brought before the Court of Justice of the European
Communities on 21 June 2001 by the Federal Republic of
Germany, represented by W.-D. Plessing and J. Sedemund,
acting as Agents.