Case C-288/01: Reference for a preliminary ruling by the Schleswig-Holsteinisches Finanzgericht by order of that court of 31 May 2001 in the case of Ulf Thomsen against Finanzamt Flensburg
Date: 2001-09-29
Institutions: Court of Justice
Subjects: business location, head office, insurance company, interpretation of the law, tax on income, tax relief

C 275/8

EN

Official Journal of the European Communities

29.9.2001

Reference for a preliminary ruling from the Cour Admin-
istrative d’Appel de Douai, France, by judgment of that
court of 12 July 2001 in the case of Isabel Burbaud v
Ministère de l’Emploi et de la Solidarité

(Case C-285/01)

(2001/C 275/15)

Reference has been made to the Court of Justice of the
European Communities by a judgment of the Cour Adminis-
trative d’Appel de Douai, (Administrative Court of Appeal,
Douai), France, of 12 July 2001, which was received at the
Court Registry on 18 July 2001, for a preliminary ruling in the
case of
Isabel Burbaud v Ministère de l’Emploi et de la
Solidarité, on the following questions:

(1)

(2)

Is a training course in a practical training school for
public servants, such as the ENSP (E´ cole Nationale de la
Santé Publique; National School of Public Health), leading
to establishment in the public service, to be treated in the
same way as a diploma within the meaning of Council
Directive 89/48/EEC of 21 December 1988 (1) and, if so,
how was the equivalence of the diplomas from the
National School of Public Health, Lisbon, and the National
School of Public Health, Rennes, to be assessed?

If the answer to the first question is in the affirmative,
may the competent authority make admission to the
public service of public servants from another Member
State who rely on an equivalent diploma subject to
conditions, and in particular subject
to passing the
School’s entrance examination, even for those who have
sat a similar competition in their country of origin?

(1) Council Directive 89/48/EEC of 21 December 1988 on a general
system for the recognition of higher-education diplomas awarded
on completion of professional education and training of at least
three years’ duration (OJ 1989 L 19, p. 16).

Reference for a preliminary ruling by the Schleswig-
Holsteinisches Finanzgericht by order of that court of
31 May 2001 in the case of Ulf Thomsen against Finanzamt
Flensburg

(Case C-288/01)

(2001/C 275/16)

Reference has been made to the Court of Justice of the
European Communities by order of the Schleswig-Holstei-
nisches Finanzgericht (Finance Court, Schleswig-Holstein) of
31 May 2001, received at the Court Registry on 19 July 2001,
for a preliminary ruling in the case of Ulf Thomsen v
Finanzamt Flensburg on the following question:

Is Paragraph 10(2) Nr. 2 of the Einkommensteuergesetz (EStG)
as it stood in 1992, which makes the tax deductibility of
contributions to insurance undertakings conditional upon the
undertaking having its seat or its management in Germany or
having been granted authorisation to carry on business in
Germany, compatible with Articles 39, 43 and 49 (ex
Articles 48, 52 and 59) of the EC Treaty?

Reference for a preliminary ruling by the Tribunal de
Grande Instance, Dax, by judgment of that court of 2 July
2001 in the case of Ministère Public against Jean-Marie
Perchicot

(Case C-289/01)

(2001/C 275/17)

Reference has been made to the Court of Justice of the
European Communities by judgment of
the Tribunal de
Grande Instance (Regional Court), Dax, of 2 July 2001, which
was received at the Court Registry on 20 July 2001, for a
preliminary ruling in the case of Ministère Public against Jean-
Marie Perchicot on the following question:

Where a vehicle is hired without a driver as provided for by
Article 2 of Council Directive 84/647/EEC (1) is the lessor, a
French road haulage company, permitted:

— to obtain the carriage authorisations necessary within
French territory on behalf of the lessee, a road haulage
company governed by French (sic) law

— to manage on behalf of

the lessee, a road haulage
company governed by Spanish law, the tachograph discs
of the drivers employed by that company?

(1) Council Directive 84/647/EEC of 19 December 1984 on the use
of vehicles hired without drivers for the carriage of goods by road
(OJ L 335, 22.12.1984, p. 72).