Case C-466/03: Reference for a preliminary ruling by the Landgericht Baden-Baden by order of that Court of 20 October 2003 in the appeal brought by Albert Reiss Beteiligungsgesellschaft mbH against Land Baden-Württemberg
Date: 2004-01-24
Institutions: Court of Justice
Subjects: company with share capital, indirect tax, interpretation of the law, private limited company

24.1.2004

EN

Official Journal of the European Union

C 21/13

3.

transport sector it

is
Inasmuch as in the (railway)
exclusively the operation of networks that is governed by
Directive 93/38/EEC (affirmation of Question 1): Does a
review authority have to refrain from applying a national
provision in which, contrary to the wording of Directive
93/38/EEC, also the ‘provision of networks providing a
service to the public in the field of transport by railway’
is listed as a sectoral activity?

(1) OJ L 199, p. 84.

Reference for a preliminary ruling by the Bundesverga-
beamt (Wien) by order of that Court of 27 October 2003
in the case of Kostmann GesmbH against Österreichische
Bundesbahnen

(Case C-463/03)

(2004/C 21/22)

Reference has been made to the Court of Justice of the
European Communities by order of the Bundesvergabeamt
(Wien) (Federal Procurement Office, Vienna) of 27 October
2003, received at the Court Registry on 4 November 2003,
for a preliminary ruling in the case of Kostmann GesmbH
against Österreichische Bundesbahnen on the following ques-
tions:

1.

Is Article 2(2)(c) of Directive 93/38/EEC (1) to be inter-
preted as meaning that, contrary to the other factual
situations covered by Article 2(2) of the Directive, in the
area of transport ‘merely’ the operation of networks is to
be considered a sectoral activity?

2. Which activities fall within the scope of ‘the operation of
networks providing a service to the public in the field of
transport by railway’ under Article 2(2)(c) of Directive
93/38/EEC? To what extent are, in particular, measures
in the field of infrastructure to be subsumed under this
heading? To what extent are such measures in the field of
infrastructure to be classified under the heading ‘provision
of networks’?

3.

transport sector it

Inasmuch as in the (railway)
is
exclusively the operation of networks that is governed by
Directive 93/38/EEC (affirmation of Question 1): Does a
review authority have to refrain from applying a national
provision in which, contrary to the wording of Directive
93/38/EEC, also the ‘provision of networks providing a
service to the public in the field of transport by railway’
is listed as a sectoral activity?

Reference for a preliminary ruling by the Landgericht
Baden-Baden by order of that Court of 20 October 2003
in the appeal brought by Albert Reiss Beteiligungsge-
sellschaft mbH against Land Baden-Württemberg

(Case C-466/03)

(2004/C 21/23)

Reference has been made to the Court of Justice of the
European Communities by order of the Landgericht Baden-
Baden (Regional Court, Baden-Baden) of 20 October 2003,
received at the Court Registry on 6 November 2003, for a
preliminary ruling in the appeal brought by Albert Reiss
Beteiligungsgesellschaft mbH against Land Baden-Württem-
berg on the following question:

Does Article 10(c) of Council Directive 69/335/EEC of 17 July
1969 (1) concerning indirect taxes on the raising of capital, as
amended by Council Directive 85/303/EEC of 10 June 1985 (2),
also encompass charges for the notarially attested transfer of
shares in a private limited company?

(1) OJ L 249, p. 25.
(2) OJ L 156, p. 23.

Reference for a preliminary ruling by the Finanzgericht
München by order of that Court of 24 June 2003 in
the case of Ikegami Electronics (Europe) GmbH against
Oberfinanzdirektion Nürnberg

(Case C-467/03)

(2004/C 21/24)

Reference has been made to the Court of Justice of the
European Communities by order of the Finanzgericht Mün-
chen (Finance Court, Munich) of 24 June 2003, received at the
Court Registry on 6 November 2003, for a preliminary ruling
in the case of Ikegami Electronics (Europe) GmbH against
Oberfinanzdirektion Nürnberg on the following question:

Is note 5 E of the Combined Nomenclature in the version of
Annex 1 to Regulation (EC) No 2031/2001 (1) of [6 August]
2001, amending Annex I
to Council Regulation (EEC)
No 2658/87 on the tariff and statistical nomenclature and on
the Common Customs Tariff (OJ 2001 L 279) to be interpreted
as meaning that video monitoring apparatus which stores
signals from several video cameras compressed on hard disks
for reproduction on monitors performs a different function
from that of data processing?

(1) OJ L 199, p. 84.

(1) OJ L 279, p. 1.