Order of the Court (Sixth Chamber) 21 March 2002 in Case C-264/00 (Reference for a preliminary ruling from the Amtsgericht Müllheim/Baden): Gründerzentrum-Betriebs-GmbH v Land Baden-Württemberg (Article 104(3) of the Rules of Procedure — Raising of capital — Directive 69/335/EEC — Charges for the drawing up of a notarially attested act recording the formation of a capital company)
Date: 2002-06-15
Institutions: Court of Justice
Subjects: company with share capital, interpretation of the law, notary

C 144/12

EN

Official Journal of the European Communities

15.6.2002

and

Rijksdienst

Verwayen-Boelen

ruling in the proceedings pending before that court between
Marie-Josée
voor
Arbeidsvoorziening, on the interpretation of Article 4(1) of
Regulation (EEC) No 1408/71 of the Council of 14 June 1971
on the application of social security schemes to employed
persons, to self-employed persons and to members of their
families moving within the Community, as amended and
updated by Council Regulation (EC) No 118/97 of 2 December
1996 (OJ 1997 L 28, p. 1),
(Fifth Chamber)
composed of: P.
Jann, President of the Chamber, S. von
Bahr, D. A. O. Edward, A. La Pergola (Rapporteur) and
C. W. A. Timmermans, Judges; Advocate General: P. Léger;
R. Grass, Registrar, has given a judgment on 4 March 2002, in
which it has ruled:

the Court

preliminary ruling in the proceedings pending before that court
between Gründerzentrum-Betriebs-GmbH and Land Baden-
Württemberg, on the interpretation 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 (Sixth Chamber) composed
the Chamber, N. Colneric,
of: F. Macken, President of
R. Schintgen (Rapporteur), V. Skouris and J. N. Cunha Rodri-
gues, Judges; L. A. Geelhoed, Advocate General; R. Grass,
Registrar, has given a judgment on 21 March 2002, in which
it has ruled:

Under Article 67(3) of Regulation (EEC) No 1408/71 of the
Council of 14 June 1971 on the application to employed persons, to
self-employed persons and to members of their families moving
within the Community, as amended and updated by Council
Regulation (EC) No 118/97 of 2 December 1996, the application
of the rules on the aggregation of periods of insurance or employment
laid down in Article 67(1) and (2) is, except in the cases expressly
referred to in Article 67(3), subject to the condition that the person
concerned has completed lastly periods of insurance or employment in
accordance with the provisions of the legislation under which the
unemployment benefits are claimed.

(1) OJ C 233 of 12.8.2000.

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 constitute taxes for the purposes of that directive where they
are payable for the drawing up of a notarially attested act recording
a transaction covered by Directive 69/335, as amended, under a
system where the notaries are civil servants and the charges are paid
in part to the public authority which employs them, and used for the
financing of its official business, such as the system in force in the
district of the Oberlandesgericht Karlsruhe.

ORDER OF THE COURT

(Sixth Chamber)

21 March 2002

in Case C-264/00 (Reference for a preliminary ruling from
the Amtsgericht Müllheim/Baden): Gründerzentrum-
Betriebs-GmbH v Land Baden-Württemberg (1)

(Article 104(3) of the Rules of Procedure — Raising of
capital — Directive 69/335/EEC — Charges for the drawing
up of a notarially attested act recording the formation of a
capital company)

(2002/C 144/17)

Where they amount to a tax for the purposes of Directive 69/335,
as amended, charges payable for the drawing up of a notarially
attested act recording the formation of a capital company are, in
principle, prohibited by Article 10(c) thereof.

The fact that charges payable for the drawing up of a notarially
attested act recording the formation of a capital company, which
increase directly in proportion to the nominal value of the capital
raised, cannot exceed a certain maximum, is not sufficient, by itself,
to render them duties paid by way of fees or dues within the meaning
of Directive 69/335, as amended, where the amount of
that
maximum bears no relation to the costs of the service for which the
charges constitute the consideration.

(Language of the case: German)

(1) OJ C 247 of 26.8.2000.

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

In Case C-264/00: Reference to the Court under Article 234
for a
EC by the Amtsgericht Müllheim/Baden (Germany)