Case C-321/02: Reference for a preliminary ruling by the Bundesfinanzhof by order of that Court of 4 July 2002 in the proceedings between Finanzamt Rendsburg and Detlev Harbs
Date: 2002-11-23
Institutions: Court of Justice
Subjects: agricultural holding, basis of tax assessment, farm lease, interpretation of the law, tax exemption

C 289/10

EN

Official Journal of the European Communities

23.11.2002

3. Are Article 141 EC and Article 1 of Directive 75/117/
EEC and Article 5 of Directive 76/207/EEC and Clause 4
of the Framework Agreement on part-time work to be
construed as meaning that it constitutes objectively
unjustified unequal
in the case of part-
treatment if,
timers, on the assumption that the vast majority of them
are women (approximately 90 % women and 10 % men),
an employer expressly rules out an agreement on the
positioning and amount of working time, whereas in the
case of full-time workers, on the assumption that women
are not in that same majority, both the amount and, to
some extent, the allocation of working time are already
laid down by statute or collective agreement?

4. Are Article 141 EC and Article 1 of Directive 75/117/
EEC and Article 5 of Directive 76/207/EEC and Clause 4
together with Clause 1(b) (facilitation of the development
of part-time work) of the Framework Agreement on part-
time work to be construed as meaning that in order to
compensate for objectively unjustified unequal treatment
it is necessary and permissible

A with regard to the amount of working time, to
presume a definite amount and, if so, to presume

1.

normal working time, or

2.

the maximum length of weekly working time
actually worked, unless the employer can prove
that this was due to unusually high demand for
work at that particular time, or

3.

the demand ascertained at the date of con-
clusion of the contract of employment, or

4.

average weekly working time, and

B

with regard to the positioning of working time, in
order to compensate for the extra burden on the
worker caused by flexibility and for the benefit
afforded to the employer, to award the worker

1.

2.

3.

a ‘reasonable’ supplement on the hourly wage,
determined in the light of the individual cir-
cumstances in question, or

a minimum supplement equal to that paid to
full-time workers who work more than normal
working hours (eight hours a day or forty
hours a week), or

irrespective of the amount of time worked,
compensation for time not remunerated as
working time during which, under the agree-

ment, it would be possible to schedule working
time (potential working time), if the length of
prior notice of a job placement should be less
than

(a) 14 days or

(b)

a reasonable amount of time?

Reference for a preliminary ruling by the Bundesfinanz-
hof by order of that Court of 4 July 2002 in the
proceedings between Finanzamt Rendsburg and Detlev
Harbs

(Case C-321/02)

(2002/C 289/16)

Justice of the
Reference has been made to the Court of
European Communities by order of
the Bundesfinanzhof
(Federal Finance Court) of 4 July 2002, received at the Court
Registry on 13 September 2002, for a preliminary ruling in
the proceedings between Finanzamt Rendsburg and Detlev
Harbs on the following question:

Where the owner of a farm:

— gives up part of his farm (the entire dairy cow operation)
and leases the property necessary for that operation to
another farmer;

— and continues to farm on a not insignificant scale after

granting the lease,

may he treat the turnover from the lease — like the rest of his
turnover — under the flat-rate scheme for farmers (Article 25
of Directive 77/388/EEC), or is the turnover from the lease
taxable under the general rules?

Reference for a preliminary ruling by the Sozialgericht
Augsburg by order of that Court of 7 March 2002 in the
proceedings between Eva-Maria Weller and Deutsche
Angestellten-Krankenkasse

(Case C-322/02)

(2002/C 289/17)

Reference has been made to the Court of
Justice of the
European Communities by order of the Sozialgericht Augsburg
(Social Court, Augsburg) of 7 March 2002, received at the
Court Registry on 16 September 2002, for a preliminary ruling
in the proceedings between Eva-Maria Weller and Deutsche
Angestellten-Krankenkasse on the following questions: