Case C-200/04: Reference for a preliminary ruling by the Bundesfinanzhof (Germany) by order of that court of 18 March 2004 in the case of Finanzamt Heidelberg (Heidelberg Tax Office) against iSt Internationale Sprach- und Studententreisen GmbH.
Date: 2004-07-24
Institutions: Court of Justice
Subjects: educational exchange, interpretation of the law, provision of services, tax exemption, tax system, travel agency

24.7.2004

EN

Official Journal of the European Union

C 190/5

The Commission also finds that the necessary coherence of the
Danish tax system has not been established, in that Denmark
has entered into double-taxation conventions with a number of
countries, which means that the coherence of the tax system is
not attained for individual taxpayers in terms of a close connec-
tion between deductions for payments in and taxation of
payments out of the scheme.

Double-taxation conventions which follow the OECD model
ensure that payments out of pension insurance schemes are not
taxed either in the country where the insured resides or in the
country where the pension institution is established. It follows
from those conventions that payments out of pension insur-
ance schemes can be taxed only in the country where the
pension beneficiary resides. Those agreements
imply that
Denmark has waived the right to tax payments from pension
institutions established in Denmark. This is true regardless of
whether or not
the payments into the pension insurance
scheme have given rise to tax deductions in Denmark. On the
other hand, Denmark may tax all pension payments to policy-
holders resident in Denmark, even though the payments into
the scheme were made in one of the countries which is party
to the convention.

Other double-taxation conventions contain provisions which
allow policy-holders to deduct payments into foreign pension
insurance schemes. People who move to Denmark from one of
those countries can thus maintain their pension insurance
schemes in their home country and deduct the payments into
the schemes from their taxable income in Denmark. The deduc-
tion provisions in those conventions show that the Danish
rules not allowing for tax deductions for payments into foreign
pension schemes are not consistent.

(1) OJ 1977 L 336, p. 15.

Reference for a preliminary ruling by the Bundesfinanzhof
(Germany) by order of that court of 18 March 2004 in the
case of Finanzamt Heidelberg (Heidelberg Tax Office)
against iSt Internationale Sprach- und Studententreisen
GmbH.

(Case C-200/04)

(2004/C 190/07)

Finance Court) of 18 March 2004, received at
the Court
Registry on 5 May 2004, for a preliminary ruling in the case of
Finanzamt Heidelberg (Heidelberg Tax Office) against iSt Inter-
nationale Sprach- und Studententreisen GmbH, on the
following question:

Does the special scheme for travel agents set out in Article 26
of Directive 77/388/EEC (1) also apply to transactions entered
‘High School
into by an undertaking which organises
Programmes’ and ‘College Programmes’
involving periods of
three to ten months spent in a foreign country, which are
offered to participants by the undertaking in its own name and
which are provided using services performed by other taxable
persons?

(1) OJ L 145, p. 1.

Reference for a preliminary ruling by the Landgericht
Frankfurt am Main by order of that court of 28 April 2004
in the case Gebrüder Stolle GmbH & Co. KG against
Heidegold Geflügelspezialitäten GmbH

(Case C-203/04)

(2004/C 190/08)

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the Landgericht Frankfurt am
Main (Frankfurt am Main Regional Court, Germany), of 28
April 2004, which was received at the Court Registry on 7
May 2004, for a preliminary ruling in the case of Gebrüder
Stolle GmbH & Co. KG against Heidegold Geflügelspezialitäten
GmbH.

The Landgericht Frankfurt am Main asks the Court of Justice to
give a preliminary ruling on the following question:

Is Article 10(1) of Regulation (EEC) No 1538/91 of 5 June
1991 (marketing standards for poultry) (1) to be interpreted as
meaning that on labelling within the meaning of Article 1(3)(a)
of Directive 79/112/EEC the legend ‘reared under controlled
conditions’ indicates a type of farming within the meaning of
Article 10(1) of Regulation (EEC) No 1538/91?

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the (Bundesfinanzhof (Federal

(1) OJ L 143, 7.6.1991, p. 11.