Case C-442/01: Reference for a preliminary ruling, by order of the Bundesfinanzhof of 27 September 2001 in the case of KapHag Renditefonds, 35 Spreecenter Berlin-Hellersdorf, 3. Tranche GbR against Finanzamt Charlottenburg
Date: 2002-03-02
Institutions: Court of Justice
Subjects: company member, interpretation of the law, partnership, provision of services, tax relief, tax system

2.3.2002

EN

Official Journal of the European Communities

C 56/3

(the Greek State), (2) Organismos Ikonomikis Anasigkrotisis
Epikhirision AE, legally represented by the liquidator, Ethniki
Kefalaiou Anonimi Etairia Diakhirisis Energitikou kai Pathiti-
kou, (3) Athinaiki Khartopiia AE, and (4) Georgios I. Tsamasfi-
ros and Others on the following question:

In view of the fact that Article 25 of the Second Council
Directive 77/91/EEC (1) of 13 December 1976 does not lay
down a penalty for any infringement of that article,
is it
compatible with the objectives pursued by that directive for a
provision of national law to declare valid shares which have
resulted from an increase, pursuant to ministerial decisions, in
the share capital of public limited companies where the
increase is invalid as contrary to Article 25 of the directive,
provided that the provision confers, in return, a right against
the State to full compensation for any harm which the pre-
existing shareholders of those public limited companies have
suffered as a consequence of the increase. In particular, may
that right to full compensation be regarded, in view inter alia
of the long time which has since passed and the successive
increases which have followed (by decisions of the general
meeting), as equivalent, under Community law, to recognition
that the shares which have resulted from the invalid increase
in the share capital are invalid?

(1) OJ L 26 of 31.1.1977, p. 1.

Reference for a preliminary ruling by the Bundesfinanz-
hof by order of that court of 17 May 2001 in the case
of Finanzamt Groß-Gerau against MKG-Kraftfahrzeuge-
Factoring GmbH

(Case C-305/01)

(2002/C 56/05)

have conferred on taxable persons a right to opt for
taxation? Which
in
listed
the
Article 13B(d) of Directive 77/388/EEC are involved?

transactions

of

(1) OJ L 145, p. 1.

Reference for a preliminary ruling, by order of the
Bundesfinanzhof of 27 September 2001 in the case of
KapHag Renditefonds, 35 Spreecenter Berlin-Hellersdorf,
3. Tranche GbR against Finanzamt Charlottenburg

(Case C-442/01)

(2002/C 56/06)

Reference has been made to the Court of Justice of the
European Communities by order of
the Bundesfinanzhof
(Federal Finance Court) of 27 September 2001, which was
received at the Court Registry on 16 November 2001, for a
preliminary ruling in the case of KapHag Renditefonds,
35 Spreecenter Berlin-Hellersdorf, 3. Tranche GbR v Finanzamt
Charlottenburg on the following questions:

1. Where a partnership assumes a partner on payment of a
capital contribution in cash, does it effect a supply to him
for consideration within the meaning of Article 2(1) of
Directive 77/388/EEC? (1)

2.

If so, is it an incidental transaction for the purposes of
Article 19(2), sentence 2, of Directive 77/388/EEC, and is
the taxable person entitled to rely on Article 19(2),
sentence 2, of Directive 77/388/EEC, according to which
such incidental transactions do not exclude a deduction?

(1) OJ L 145, p. 1.

Reference has been made to the Court of Justice of the
European Communities by order of
the Bundesfinanzhof
(Federal Finance Court) of 17 May 2001, received at the Court
Registry on 3 August 2001,
for a preliminary ruling in
the case of Finanzamt Groß-Gerau v MKG-Kraftfahrzeuge-
Factoring GmbH on the following questions:

1.

Can a factoring company which buys debts and assumes
liability for the risk of loss in relation to those debts be
said to be using goods and services received by it for the
purposes of its transactions?

2. Do such activities involve taxable transactions or trans-
actions (they involve the latter in any event) for the
purposes of Article 13B(d) of Directive 77/388/EEC (1)
which may be taxed to the extent that the Member States

Action brought on 3 December 2001 by the Commission
of the European Communities against the Federal Repub-
lic of Germany

(Case C-463/01)

(2002/C 56/07)

An action against the Federal Republic of Germany was
brought before the Court of Justice of the European Communi-
ties on 3 December 2001 by the Commission of the European
Communities, represented by Götz zur Hausen, Legal Adviser
in the Commission of the European Communities, with an
address for service in Luxembourg at the office of Luis Escobar
Guerrero, of the Commission’s Legal Service, Wagner Centre,
Kirchberg.