Case C-422/01: Reference for a preliminary ruling from the Regeringsrätten (Supreme Administrative Court) of 23 October 2001 in the case of Försäkringsaktiebolaget Skandia and Ola Ramstedt v Riksskatteverket (National Tax Board)
Date: 2002-04-06
Institutions: Court of Justice
Subjects: free movement of capital, insurance, interpretation of the law, tax system

C 84/36

EN

Official Journal of the European Communities

6.4.2002

(a) Do the provisions of Council Regulation (EEC)
No 1785/81 of 30 June 1981 (1) and/or of Council
Regulation (EEC) No 193/82 of 26 January 1982 (2)
preclude those authorities from stipulating that such a
transfer or reallocation of quotas is for value and,
therefore, that the recipient undertaking or undertakings
must pay financial consideration?

(b)

Even if the answer is in the negative, do the same
provisions nevertheless preclude the price of the quota to
be transferred, and the distribution thereof, from being
decided by public auction? Do those provisions preclude
recourse to public auction even where it has been
stipulated that, as part of the reallocation of quotas
carried out by such a procedure, the measures required to
prevent any possible negative repercussions for national
agricultural producers of sugar beet will be adopted?

(c)

Is the interpretation of Community law the same, and
must the answers also be so, in the light of Council
Regulation (EC) No 1260/2001 of 19 June 2001 (3) on
the common organisation of the markets in the sugar
sector, which repeals the earlier regulations?

(1) On the common organization of the markets in the sugar sector

(OJ 1981 L 177, p. 4).

(2) Laying down general rules for transfers of quotas in the sugar

sector (OJ 1982 L 21, p. 3).

(3) OJ 2001 L 178, p. 1.

Reference for a preliminary ruling from the Regeringsrät-
ten (Supreme Administrative Court) of 23 October 2001
in the case of Försäkringsaktiebolaget Skandia and Ola
Ramstedt v Riksskatteverket (National Tax Board)

(Case C-422/01)

(2002/C 84/60)

under which an insurance policy issued by an insurance
company in the UK, Germany or Denmark which meets the
conditions laid down in Sweden for occupational pension
insurance — apart from the condition that the policy must be
issued by an insurance company operating in Sweden — is
treated as an endowment insurance policy with income tax
effects which, depending on the circumstances in the individual
case, may be less favourable than the tax effects of an
occupational pension policy?

Reference for a preliminary ruling from the Cour de
Cassation, Grand Duchy of Luxembourg, by judgment of
that court of 8 November 2001 in the case of Design
Concept SA v Flanders Expo SA

(Case C-438/01)

(2002/C 84/61)

Reference has been made to the Court of Justice of the
European Communities by a judgment of the Cour de Cas-
sation (Court of Cassation), Grand Duchy of Luxembourg, of
8 November 2001, which was received at the Court Registry
on 13 November 2001, for a preliminary ruling in the case of
Design Concept SA v Flanders Expo SA on the following
question:

‘Is Article 9(2)(e) 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), concerning
“advertising services”, applicable to services supplied indirectly
to the advertiser and invoiced to a third party who in turn
invoices them to the advertiser,
if the advertiser does not
produce goods in the price of which the cost of the services is
going to be included?’

(1) OJ 1977 L 145, p. 1.

Reference has been made to the Court of Justice of the
European Communities by a decision of the Regeringsrätten
of 23 October 2001, which was received at the Court Registry
on 25 October 2001, for a preliminary ruling in the case of
Försäkringsaktiebolaget Skandia and Ola Ramstedt v Riksskat-
teverket on the following question:

Are the provisions of Community law on freedom of move-
ment for persons, services and capital, in particular Article 49
EC, in conjunction with Article 12 EC, to be interpreted as
meaning that they preclude application of national tax rules

Reference for a preliminary ruling by the Bundesverwal-
tungsgericht by order of 18 September 2001 in the
case of Stadt Villingen-Schwenningen v Ophilia Akosua
Owusu

(Case C-444/01)

(2002/C 84/62)

Reference has been made to the Court of Justice of the
European Communities by order of 18 September 2001 by