Judgment of the Court (First Chamber) 15 January 2002 in Case C-182/00 (Reference for a preliminary ruling from the Landesgericht Wels): Lutz GmbH and Others (Reference for a preliminary ruling — Disclosure of annual accounts and annual report — Maintenance of a register of companies — Lack of jurisdiction of the Court)
Date: 2002-04-06
Institutions: Court of Justice
Subjects: Germany, company law, company with share capital, interpretation of the law, right of establishment

C 84/26

EN

Official Journal of the European Communities

6.4.2002

1.

2.

3.

The Commission of the European Communities was competent,
under Article 149(1) of the Act concerning the conditions of
accession of the Republic of Austria, the Republic of Finland
and the Kingdom of Sweden and the adjustments to the Treaties
on which the European Union is founded, to adopt the measures
provided for in Article 4 of Commission Regulation (EC)
No 3108/94 of 19 December 1994 on transitional measures
to be adopted on account of the accession of Austria, Finland
and Sweden in respect of trade in agricultural products.

Examination of the second question has disclosed no factor of
such a kind as to affect the validity of Article 4 of Regulation
No 3108/94 in the light of the principle of proportionality
and the principle of the protection of legitimate expectations.

The term ‘holder’ of surplus stock, within the meaning of
Article 4 of Regulation No 3108/94, refers to a person who
has authority to place the stored products on the market and
thereby realise a profit.

4. Article 4(3) of Regulation No 3108/94 must be interpreted as
meaning that, in the case of imports of Tunisian olive oil, the
‘import charge’ applicable in the Community of Twelve on
31 December 1994 is the one provided for in Annex I to
Commission Regulation (EC) No 3307/94 of 29 December
1994 fixing the minimum levies on the importation of olive oil
and levies on the importation of other olive oil sector products.

5.

Examination of the fifth question has disclosed no factor of
such a kind as to affect the validity of Article 4(3) of Regulation
No 3108/94 in the light of the principle of equal treatment.

(1) OJ C 211 of 22.7.2000.

the application brought before that court by Lutz GmbH and
others on the validity of Article 2(1)(f) of First Council Directive
68/151/EEC of 9 March 1968 on co-ordination of safeguards
which, for the protection of the interests of members and
others, are required by Member States of companies within the
meaning of the second paragraph of Article 58 of the Treaty,
with a view to making such safeguards equivalent throughout
the Community (OJ, English Special Edition 1968 (I), p. 41)
and Article 47 of Fourth Council Directive 78/660/EEC of
25 July 1978 based on Article 54(3)(g) of the Treaty on the
annual accounts of certain types of companies (OJ 1978 L 222,
p. 11),the Court
Jann,
President of the Chamber, L. Sevo´ n and M. Wathelet (Rappor-
teur),
Judges, Advocate General: L.A. Geelhoed, Registrar:
H.A. Rühl, Principal Administrator, has given a judgment on
15 January 2002, in which it has ruled:

(First Chamber), composed of: P.

The Court of Justice of the European Communities has no jurisdiction
to answer the questions submitted by the Landesgericht Wels in its
decision of 9 May 2000.

(1) OJ C 233 of 12.8.2000.

JUDGMENT OF THE COURT

(Fifth Chamber)

22 January 2002

JUDGMENT OF THE COURT

(First Chamber)

15 January 2002

in Case C-182/00 (Reference for a preliminary ruling from
the Landesgericht Wels): Lutz GmbH and Others (1)

(Reference for a preliminary ruling — Disclosure of annual
accounts and annual report — Maintenance of a register of
companies — Lack of jurisdiction of the Court)

(2002/C 84/41)

(Language of the case: German)

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

in Case C-218/00 (Reference for a preliminary ruling from
the Tribunale di Vicenza): Cisal di Battistello Venanzio &
C. Sas v Istituto nazionale per l’assicurazione contro gli
infortuni sul lavoro (INAIL)(1)

(Articles 85, 86 and 90 of the EC Treaty (now Articles 81
EC, 82 EC and 86 EC) — Compulsory affiliation to a body
providing insurance against accidents at work — Whether
such a body is to be treated as an undertaking)

(2002/C 84/42)

(Language of the case: Italian)

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

In Case C-182/00: reference to the Court under Article 234 EC
by the Landesgericht Wels (Austria) for a preliminary ruling in

In Case C-218/00: Reference to the Court under Article 234
EC by the Tribunale di Vicenza (Italy) for a preliminary ruling
in the proceedings pending before that court between Cisal di