Case C-406/05: Reference for a preliminary ruling from the Hoge Raad der Nederlanden by judgment of that court of  18 November 2005  in Staatssecretaris van Financiën v P. Jurriëns Beheer BV
Date: 2006-01-28
Institutions: Court of Justice
Subjects: financial management, interpretation of the law, investment transaction

C 22/8

EN

Official Journal of the European Union

28.1.2006

— The Commission considers that the content of those condi-
tions is clear and that they should have been observed by
DEI however strict they may be, so as to ensure equal treat-
ment not only of the tenderers but also of interested parties
who could have taken part in the tender procedure in ques-
tion had they known that the contracting authority would
adhere to conditions other than those which it itself had
laid down by means of the invitation to tender.

— Also, in the Commission's submission, the need for swift
award of the contracts in question, which is invoked by the
Greek authorities, does not justify the failure to observe
during
conditions which the
contracting authority itself laid down.

tender procedure

the

— The Commission considers that the Hellenic Republic has
failed to fulfil its obligations under Article 4(2) of Directive
93/38/EC and under the principles of transparency and of
equal treatment of tenderers.

(1) OJ No L 199, 9.8.1993, p. 84.

Reference for a preliminary ruling from the Hoge Raad
der Nederlanden by judgment of
that court of 18
November 2005 in Staatssecretaris van Financiën v
P. Jurriëns Beheer BV

(Case C-406/05)

(2006/C 22/14)

(Language of the case: Dutch)

Reference has been made to the Court of Justice of the Euro-
pean Communities by judgment of the Hoge Raad der Neder-
landen (Supreme Court of the Netherlands) of 18 November
2005, received at the Court Registry on 21 November 2005,
for a preliminary ruling in the proceedings between Staatssecre-
taris van Financiën and P. Jurriëns Beheer BV on the following
questions:

1. As regards the management of a collective investment fund,
is the application of Article 13B(d)(6) of the Sixth Direc-
tive (1) dependent merely on the nature of
the service
provided or is application thereof also subject to the condi-
the management services are provided by the
tion that

person who maintains a legal relationship with the partici-
pants in the fund concerned?

2. Can a service agreed with an organisation which, in regard
to its business activities, consists of the management of a
collective investment fund, be deemed to constitute manage-
ment for the purposes of the exemption mentioned under
Question 1 if the person performing the service does so in
his capacity as a director of that organisation?

(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmo-
nisation of the laws of the Member States relating to turnover taxes
– Common system of value added tax: uniform basis of assessment
(OJ 1977 L 145, p. 1).

Reference for a preliminary ruling from the Hof van
Cassatie van België by judgment of
that court of 8
November 2005 in Reyniers & Sogama bvba v (1) Belgisch
Interventie- en Restitutiebureau (2) Belgian State

(Case C-407/05)

(2006/C 22/15)

(Language of the case: Dutch)

Reference has been made to the Court of Justice of the Euro-
pean Communities by judgment of the Hof van Cassatie van
België (Belgian Court of Cassation) of 8 November 2005,
received at the Court Registry on 21 November 2005, for a
preliminary ruling in the proceedings between Reyniers &
Sogama bvba and 1. Belgisch Interventie- en Restitutiebureau
2. Belgian State on the following questions:

that procedure,

‘Are Article 11a of Commission Regulation (EEC) No
1062/87 (1) of 27 March 1987 on provisions for the imple-
mentation of the Community transit procedure and for certain
simplifications of
inserted by Article 1 of
Commission Regulation (EEC) No 1429/90 (2) of 29 May 1990
amending that regulation, Article 34 of Council Regulation
(EEC) No 2726/90 (3) of 17 September 1990 on Community
transit, and Article 49 of Commission Regulation (EEC) No
1214/92 (4) of 21 April 1992 on provisions for the implemen-
tation of the Community transit procedure and for certain
simplifications of that procedure, to be interpreted as meaning: