Judgment of the Court (First Chamber) of 14 April 2005 in Case C-341/02: Commission of the European Communities v Federal Republic of Germany (Failure of a Member State to fulfil obligations — Directive 96/71/EC — Posting of workers in the framework of the provision of services — Undertakings in the construction industry — Minimum wages — Comparison between the minimum wage established by the provisions of the Member State to the territory of which a worker is posted and the remuneration actually paid by his employer established in another Member State — Failure to take into account, as constituent elements of the minimum wage, all of the allowances and supplements paid by the employer established in another Member State)
Date: 2005-06-11
Institutions: Court of Justice
Subjects: European Commission, Germany, action for failure to fulfil an obligation, building industry, labour mobility, minimum pay, provision of services, remuneration of work, transnational corporation

C 143/6

EN

Official Journal of the European Union

11.6.2005

2. Dismisses the counterclaim by Intracom SA Hellenic Telecommu-

nications & Electronic Industry;

3. Orders the Commission of the European Communities to pay the

costs.

(1) OJ C 289 of 23.11.2002.

in the

paid by employers established in other Member States to their
construction industry who are posted to
employees
the general bonus granted to
Germany, with the exception of
the Federal Republic of
workers in the construction industry,
its obligations under Article 3 of
Germany has failed to fulfil
Directive 96/71/EC of
the
Council of 16 December 1996 concerning the posting of workers
in the framework of the provision of services;

the European Parliament and of

2. Dismisses the remainder of the action;

3. Orders each party to bear its own costs.

JUDGMENT OF THE COURT

(1) OJ C 305 of 07.12.2002.

(First Chamber)

of 14 April 2005

in Case C-341/02: Commission of the European Commu-
nities v Federal Republic of Germany (1)

(Failure of a Member State to fulfil obligations — Directive
96/71/EC — Posting of workers in the framework of the
provision of services — Undertakings in the construction
industry — Minimum wages — Comparison between the
minimum wage established by the provisions of the Member
State to the territory of which a worker is posted and the
remuneration actually paid by his employer established in
another Member State — Failure to take into account, as
constituent elements of the minimum wage, all of the allow-
ances and supplements paid by the employer established in
another Member State)

(2005/C 143/04)

JUDGMENT OF THE COURT

(Grand Chamber)

of 26 April 2005

in Case C-376/02 Reference for a preliminary ruling from
the Hoge Raad der Nederlanden Stichting ‘Goed Wonen’ v
Staatssecretaris van Financiën (1)

(Turnover tax — Common system of value added tax —
Article 17 of Sixth Directive 77/388/EEC — Deduction of
input tax — Amendment of national legislation — Retroac-
tive effect — Principles of the protection of legitimate expec-
tations and legal certainty)

(Language of the case: German)

(2005/C 143/05)

In Case C-341/02, Commission of the European Communities
(Agents: J. Sack and H. Kreppel) v Federal Republic of Germany
(Agents: W.-D. Plessing and A. Tiemann) — action for failure
to fulfil obligations under Article 226 EC, brought on 25
September 2002, — the Court (First Chamber), composed of P.
Jann, President of
the Chamber, A. Rosas (Rapporteur), K.
Lenaerts, S. von Bahr and K. Schiemann, Judges; D. Ruiz-Jarabo
Colomer, Advocate General; M.-F. Contet, Principal Adminis-
trator, for the Registrar, gave a judgment on 14 April 2005, in
which it:

1. Declares that, by failing to recognise as constituent elements of the
minimum wage allowances and supplements which do not alter
the relationship between the service provided by a worker and the
consideration which that worker receives in return, and which are

(Language of the case: Dutch)

In Case C-376/02: reference for a preliminary ruling under
Article 234 EC from the Hoge Raad der Nederlanden (Nether-
lands), made by decision of 18 October 2002, received at the
Court on 21 October 2002, in the proceedings pending before
that court between Stichting ‘Goed Wonen’ and Staatssecre-
taris van Financiën — the Court (Grand Chamber), composed
of V. Skouris, President, P. Jann, C.W.A. Timmermans, A. Rosas
(Rapporteur), R. Silva de Lapuerta and A. Borg Barthet, Presi-
dents of Chambers, N. Colneric, S. von Bahr, J.N. Cunha Rodri-
gues, P. Kūris, E. Juhász, G. Arestis and M. Ilešič, Judges; A.
Tizzano, Advocate General, M.-F. Contet, Principal Adminis-
trator, for the Registrar, gave a judgment on 26 April 2005,
the operative part of which is as follows: