Order of the Court (Fourth Chamber) of 24 January 2002 in Case C-45/00 (reference for a preliminary ruling from the Supremo Tribunal Administrativo): Sonae Turismo, SGPS, SA, against Fazenda Pública (Article 104(3) of the Rules of Procedure — Directive 69/335/EEC — Mandatory recordal in a commercial register of the act relating to amendments to company statutes — Duties paid by way of fees or dues)
Date: 2002-05-04
Institutions: Court of Justice
Subjects: company with share capital, direct tax, interpretation of the law, overheads

4.5.2002

EN

Official Journal of the European Communities

C 109/15

Treaty, the Court (Second Chamber), composed of: N. Colneric
(Rapporteur), President of the Chamber, R. Schintgen and
Judges; S. Alber, Advocate General; R. Grass,
V. Skouris,
Registrar, has given a judgment on 27 February 2002, in
which it:

1. Declares that, by failing to adopt all the measures necessary to
comply with Council Directive 98/18/EC of 17 March 1998
on safety rules and standards for passenger ships, the Kingdom
of Belgium has failed to fulfil
its obligations under that
directive;

2. Orders the Kingdom of Belgium to pay the costs.

(1) OJ C 161 of 2.6.2001.

ORDER OF THE COURT

(Fourth Chamber)

of 24 January 2002

in Case C-45/00 (reference for a preliminary ruling from
the Supremo Tribunal Administrativo): Sonae Turismo,
SGPS, SA, against Fazenda Pu´ blica (1)

(Article 104(3) of the Rules of Procedure — Directive
69/335/EEC — Mandatory recordal in a commercial register
of the act relating to amendments to company statutes —
Duties paid by way of fees or dues)

(2002/C 109/24)

(Language of the case: Portuguese)

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

In Case C-45/00: reference to the Court under Article 234 EC
from the Supremo Tribunal Administrativo (Portugal) for a
preliminary ruling in the proceedings pending before that
court between Sonae Turismo, SGPS, SA, and Fazenda Pu´ blica,
Ministério Pu´ blico,
intervener — on the interpretation of
Articles 4, 10 and 12(1)(e) of Council Directive 69/335/EEC of
17 July 1969 concerning indirect taxes on the raising of capital
(OJ English Special Edition, 1969(II) p. 412), as amended by
Council Directive 85/303/EEC of 10 June 1985 (OJ 1985
L 156, p. 23) — the Court (Fourth Chamber), composed of:
D.A.O. Edward (Rapporteur), acting as President of the Fourth
Chamber, and A. La Pergola and C.W.A. Timmermans, Judges;
L.A. Geelhoed, Advocate General; R. Grass, Registrar, has made
an order on 24 January 2002, in which it has ruled:

1.

2.

3.

4.

5.

6.

Council Directive 69/335/EEC of 17 July 1969 concerning
indirect taxes on the raising of capital, as amended by Council
Directive 85/303/EEC of 10 June 1985, must be interpreted
as meaning that charges collected in respect of the recordal in a
national commercial register of an increase in the capital of a
capital company or of any other transaction falling within the
scope of that directive constitute a tax within the meaning of
that directive.

in a national
The charges payable in respect of recordal
commercial register of an increase in the capital of a capital
company or of any other transaction covered by Directive
69/335, as amended by Directive 85/303, are, inasmuch as
they constitute a tax within the meaning of the directive,
prohibited in principle by Article 10(c) of that directive.

Charges levied in respect of the recordal in a national commercial
register of an increase in the capital of a capital company or of
any other transaction covered by Directive 69/335, as amended
by Directive 85/303, the amount of which increases directly
and without restriction in proportion to the paid-up capital of
the company are not duties paid by way of fees or dues.

Charges paid by way of fees or dues, within the meaning of
Article 12(1)(e) of Directive 69/335, as amended by Directive
85/303, include only those fees paid the amount of which is
calculated on the basis of the cost of the service provided.

In order to calculate the amount of such charges, a Member
State is entitled to take into account not only the costs in
materials and salary terms which are directly linked to the
registration operations in consideration of which they are paid,
but also the portion of the relevant general administrative costs
which are attributable to those operations. It is permissible for
a Member State to levy a charge only in respect of major
registration operations and for it to pass on to them the cost of
minor operations carried out free of charge.

The cost of registration in the commercial registration may be
assessed at a flat rate and must be established by reasonable
means taking into account, in particular, the number and the
type of agents, the time employed by those agents and the
various materials necessary to the completion of that operation.
However, a Member State is entitled to fix in advance, on the
basis of the average foreseeable registration costs, standard
charges for the completion of the formalities for registering
capital companies. There is nothing to prevent the amount of
those charges being established for an indeterminate period
provided that the Member State satisfies itself, at regular
intervals, for instance every year, that they continue not to
exceed its registration costs.

C 109/16

EN

Official Journal of the European Communities

4.5.2002

7. Article 10 of Directive 69/335, as amended by Directive
85/303, gives rise to rights on which individuals may rely
before national courts.

(1) OJ 2000 C 122.

2. Orders Royal Olympic Cruises Ltd, Valentine Oceanic Trading
Inc., Caroline Shipping Inc., Simpson Navigation Ltd, Solar
Navigation Corporation, Ocean Quest Sea Carriers Ltd, Athena
2004 SA, Freewind Shipping Co. and Elliniki Etaireia
Diipeirotikon Grammon AE to pay the costs.

(1) OJ C 108 of 7.4.2002.

ORDER OF THE COURT

(First Chamber)

of 15 January 2002

in Case C-49/01 P: Royal Olympic Cruises Ltd and Others
v Council of the European Union and Commission of the
European Communities (1)

(Appeal — Non-contractual liability of the Community —
Harm caused by armed intervention in the Federal Republic
of Yugoslavia — Appeal manifestly unfounded)

(2002/C 109/25)

(Language of the case: Greek)

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

In Case C-49/01 P: Royal Olympic Cruises Ltd, established in
Monrovia (Liberia), Valentine Oceanic Trading Inc., established
in Monrovia, Caroline Shipping Inc., established in Monrovia,
Simpson Navigation Ltd, established in Monrovia, Solar Navi-
gation Corporation, established in Monrovia, Ocean Quest Sea
Carriers Ltd, established in Monrovia, Athena 2004 SA,
established in Monrovia, Freewind Shipping Co., established in
Monrovia, and Elliniki Etaireia Diipeirotikon Grammon AE,
established in Pireus (Greece), represented by N. Skandamis
and A. Potamianos, dikigoroi — appeal against the order of
the Court of First Instance of the European Communities
(Second Chamber) of 12 December 2000 in Case T-201/99
Royal Olympic Cruises and Others v Council and Commission
[2000] ECR II-4005, seeking to have that order set aside, the
other parties to the proceedings being Council of the European
Union (Agents: M. Vitsentzatos and S. Kyriakopolou) and
Commission of the European Communities (Agents: T. Chris-
toforou and A. van Solinge) — the Court (First Chamber),
composed of: P. Jann (Rapporteur), President of the Chamber,
L. Sevo´ n and M. Wathelet,
Judges; A. Tizzano, Advocate
General; R. Grass, Registrar, has made an order on 15 January
2002, in which it:

1. Dismisses the appeal;

ORDER OF THE COURT

(Fifth Chamber)

of 31 January 2002

in Case C-161/01 P: Franco Campoli v Commission of the
European Communities (1)

(Appeal — Application for annulment of a decision transfer-
ring an official and appointing a different official to the
vacant post — Disguised disciplinary measure — Rights of
defence — Appeal manifestly inadmissible)

(2002/C 109/26)

(Language of the case: French)

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

In Case C-161/01 P: Franco Campoli, residing in Brussels
(Belgium), represented by S. Diana, avocat, — appeal against
the judgment of the Court of First Instance of the European
Communities (Fifth Chamber) of 6 March 2001 in Case
T-100/00 Campoli v Commission [2001] ECR FP I-A-71 and
II-347, seeking to have that judgment set aside, the other
party to the proceedings being Commission of the European
Communities (Agents: J. Currall and D. Waelbroeck) — the
Court (Fifth Chamber), composed of P. Jann, President of the
Chamber, S. von Bahr, D.A.O. Edward (Rapporteur), A. La
Pergola and C.W.A: Timmermans,
Judges; L.A. Geelhoed,
Advocate General; R. Grass, Registrar, has made an order on
31 January 2002, in which it:

1. Dismisses the appeal;

2. Orders Mr. Campoli to pay the costs.

(1) OJ C 200 of 14.7.2001.