Case C-492/04: Reference for a preliminary ruling by the Finanzgericht Baden-Württemberg by decision of that court of 14 October 2004 in the case of Lasertec Gesellschaft für Stanzformen mbH (formerly Riess Laser Bandstahlschnitte GmbH) against Finanzamt Emmendingen
Date: 2005-02-05
Institutions: Court of Justice
Subjects: EU Member State, free movement of capital, industrial credit, interest, interpretation of the law, restrictive trade practice, tax, third country

5.2.2005

EN

Official Journal of the European Union

C 31/11

Is Community law to be interpreted as meaning that a tax,
such as the tax to support the trade and craft sectors intro-
duced by the Law of 13 July 1972, which is assessed on the
basis of the sales area of retail stores in excess of 400 square
metres and the proceeds of which are paid into special
accounts of the old-age insurance funds of those in trade and
crafts for the purpose of paying special compensation aid,
which became cessation payments under Law No 81-1160 of
30 December 1981, must be classified as State aid, since it is
borne only by establishments with a sales area exceeding 400
square metres or a turnover in excess of EUR 460 000, and it
secures for the prospective recipient of the payment a reduc-
tion in charges as a result of the possibility of reducing any
payments he might make to a supplementary retirement
scheme?

2. Is Article 56(1) EC in conjunction with Article 58 EC to be
interpreted as meaning that the – partial – taxation as a
distribution of profits of payments of interest by a capital
company resident in a Member State to a loan provider in a
third country who is at the same time a shareholder in the
capital company is thereby prohibited because this is arbi-
trary discrimination or a disguised restriction of the free
movement of capital between a Member State and a third
country?

Reference for a preliminary ruling by the Gerechtshof te
's-Hertogenbosch by decision of that court of 9 June 2004
in the case of L.H. Piatkowski against Belastingsdienst
Grote ondernemingen Eindhoven

Reference for a preliminary ruling by the Finanzgericht
that court of 14
Baden-Württemberg by decision of
October 2004 in the case of Lasertec Gesellschaft für
Stanzformen mbH (formerly Riess Laser Bandstahlschnitte
GmbH) against Finanzamt Emmendingen

(Case C-493/04)

(2005/C 31/22)

(Language of the case: Dutch)

(Case C-492/04)

(2005/C 31/21)

(Language of the case: German)

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the Gerechtshof 's-Hertogen-
'S-Hertogenbosch) (Nether-
bosch (Regional Court of Appeal,
lands) of 9 June 2004, received at
the Court Registry on
1 December 2004, for a preliminary ruling in the case of L.H.
Piatkowski against Belastingsdienst Grote ondernemingen Eind-
hoven on the following question:

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the Finanzgericht Baden-Würt-
temberg (Baden-Württemberg Finance Court)
(Germany) of
14 October 2004,
the Court Registry on 1
December 2004, for a preliminary ruling in the case of Lasertec
Gesellschaft für Stanzformen mbH (formerly Riess Laser Band-
stahlschnitte GmbH) against Finanzamt Emmendingen on the
following questions:

received at

in particular the right to freedom of
Does Community law,
movement and Article 14c(b) of Regulation No 1408/71 (1)
(version applicable in 1998), preclude the Netherlands from
levying national
insurance contributions on interest income
paid by a company established in the Netherlands to a Belgian
in conjunction with
resident to whom under Article 14c(b),
Annex VII to Regulation No 1408/71, both Netherlands and
Belgian social security legislation are applicable?

1. Is Article 57(1) EC to be interpreted as meaning that the
restrictions of the movement of capital to or from third
countries which ‘exist’ on 31 December 1993 are those for
which the legislative process has already been completed by
the national legislature on that date, or those which under
the national legislation are already applicable on that date to
existing factual situations?

(1) Regulation (EEC) No 1408/71 of the Council of 14 June 1971 on
the application of social security schemes to employed persons, self-
employed persons and to members of their families moving within
the Community