Judgment of the Court (Sixth Chamber) of 17 September 2002 in Case C-392/00 (Reference for a preliminary ruling from the Bundesfinanzhof): Finanzamt Hannover-Nord v Norddeutsche Gesellschaft zur Beratung und Durchführung von Entsorgungsaufgaben bei Kernkraftwerken mbH (Raising of capital — Directive 69/335/EEC — Capital duty — Interest-free loans granted by members — Profit and loss transfer agreement)
Date: 2002-11-09
Institutions: Court of Justice
Subjects: company with share capital, contract, disclosure of information, indirect tax, interpretation of the law, loan

9.11.2002

EN

Official Journal of the European Communities

C 274/13

JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Fifth Chamber)

of 12 September 2002

in Case C-351/00 (Reference for a preliminary ruling from
the vakuutusoikeus): Pirkko Niemi (1)

(Social policy — Equal treatment for men and women —
Applicability of Article 119 of the EC Treaty (Articles 117
to 120 of the EC Treaty have been replaced by Articles 136
EC to 143 EC) or Directive 79/7/EEC — Concept of ‘pay’ —
Retirement pension scheme for public servants)

(Sixth Chamber)

of 17 September 2002

in Case C-392/00 (Reference for a preliminary ruling
from the Bundesfinanzhof): Finanzamt Hannover-Nord v
Norddeutsche Gesellschaft zur Beratung und Durch-
führung von Entsorgungsaufgaben bei Kernkraftwerken
mbH (1)

(Raising of capital — Directive 69/335/EEC — Capital duty
— Interest-free loans granted by members — Profit and loss
transfer agreement)

(2002/C 274/21)

(2002/C 274/20)

(Language of the case: German)

(Language of the case: Finnish)

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

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

In Case C-351/00: Reference to the Court under Article 234
EC by the vakuutusoikeus (Finland) for a preliminary ruling in
the proceedings brought by Pirkko Niemi on the interpretation
of Article 119 of the EC Treaty (Articles 117 to 120 of the EC
Treaty have been replaced by Articles 136 EC to 143 EC) and
of Council Directive 79/7/EEC of 19 December 1978 on the
progressive implementation of the principle of equal treatment
for men and women in matters of social security (OJ 1979 L 6,
p. 24), the Court (Fifth Chamber), composed of: P. Jann,
President of the Chamber, S. von Bahr, D. A. O. Edward,
M. Wathelet and C. W. A. Timmermans (Rapporteur), Judges;
S. Alber, Advocate General; H. von Holstein, Deputy Registrar,
has given a judgment on 12 September 2002, in which it has
ruled:

A pension such as that paid under the Valtion eläkelaki (State
Pensions Law) 280/1966 as amended by Law 638/1994 falls
within the scope of Article 119 of the EC Treaty (Articles 117 to
120 of the EC Treaty have been replaced by Articles 136 EC to 143
EC).

In Case C-392/00: Reference to the Court under Article 234
EC by the Bundesfinanzhof
(Germany) for a preliminary
ruling in the proceedings pending before that court between
Finanzamt Hannover-Nord and Norddeutsche Gesellschaft zur
Beratung und Durchführung von Entsorgungsaufgaben bei
Kernkraftwerken mbH, on the interpretation of Article 4(2)(b)
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 of: F. Macken, President of
the Chamber, N. Colneric,
J.-P. Puissochet, R. Schintgen
(Rapporteur) and V. Skouris, Judges; C. Stix-Hackl, Advocate
General; H. A. Rühl, Principal Administrator, for the Registrar,
has given a judgment on 17 September 2002, in which it has
ruled:

Article 4(2)(b) of 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 not precluding the charging of capital duty on the amount of
interest saved by a company by virtue of an interest-free loan granted
to it by its members where a profit and loss transfer agreement was
entered into by the members and the company before the loan was
granted,
thereby saved has durably increased the
company’s assets. It is for the national court to determine, in the light
of all the characteristics of the transaction at issue, whether, and if so
to what extent, the interest saved has in fact had that effect.

if the interest

( 1) OJ C 335 of 25.11.2000.

(1) OJ C 372 of 23.12.2000.