Case C-499/04: Judgment of the Court (Third Chamber) of  9 March 2006  (reference for a preliminary ruling from the Landesarbeitsgericht Düsseldorf) — Hans Werhof v Freeway Traffic Systems GmbH & Co. KG (Transfer of undertakings — Directive 77/187/EEC — Safeguarding of employees' rights — Collective agreement applicable to the transferor and the employee at the time of the transfer)
Date: 2006-06-03
Institutions: Court of Justice
Subjects: approximation of laws, collective agreement, interpretation of the law, labour law, transfer of businesses

3.6.2006

EN

Official Journal of the European Union

C 131/21

Parties to the main proceedings

Parties to the main proceedings

Applicant: Dolland & Aitchison Ltd

Defendant: Commissioners of Customs & Excise

Applicant: Hans Werhof

Defendant: Freeway Traffic Systems GmbH & Co. KG

Re:

Reference for a preliminary ruling — VAT and Duties Tribunal,
Manchester — Interpretation of Articles 29 and 30 of Council
Regulation (EEC) No 2913/92 of 12 October 1992 establishing
the Community Customs Code (OJ 1992 L 302, p. 1) —
Customs value of imported goods — Contact lenses delivered
by post by a company established in a third territory (the
Island of
Jersey) belonging to a company established in a
Member State supplying examination, consultation and after-
care services for contact lenses

Operative part of the judgment

1. Article 29 of Council Regulation (EEC) No 2913/92 of 12
October 1992 establishing the Community Customs Code must
be interpreted as meaning that, in circumstances such as those of
the main proceedings, payment for the supply of specified services,
such as examination, consultation or aftercare required in connec-
tion with contact lenses, and for specified goods, consisting of
those lenses, the cleaning solutions and the soaking cases, consti-
tutes as a whole the ‘transaction value’ within the meaning of
Article 29 of the Customs Code and is, therefore, dutiable.

2. The principles laid down in the CCP judgment (Case C-349/96)
of 25 February 1999 cannot be used directly to determine the
elements of
for the
purposes of applying Article 29 of the Customs Code.

the transaction to be taken into account

Re:

Reference for a preliminary ruling — Landesarbeitsgericht
Düsseldorf — Interpretation of Article 3(1) of Council Directive
98/50/EC of 29 June 1998 amending Directive 77/187/EEC on
the approximation of the laws of the Member States relating to
the safeguarding of employees' rights in the event of transfers
of undertakings, businesses or parts of businesses (OJ 1998 L
201, p. 88) — Obligations of the transferee with regard to
retention of more favourable pay conditions resulting from a
collective agreement applicable to the transferor and the
employee at the time of the transfer

Operative part of the judgment

Article 3(1) of Council Directive 77/187/EEC of 14 February 1977
on the approximation of the laws of the Member States relating to
the safeguarding of employees' rights in the event of
transfers of
undertakings, businesses or parts of businesses must be interpreted as
not precluding, in a situation where the contract of employment refers
to a collective agreement binding the transferor, that the transferee,
who is not party to such an agreement, is not bound by collective
agreements subsequent to the one which was in force at the time of
the transfer of the business.

(1) OJ C 45, 19.02.2005.

(1) OJ C 31 of 05.02.2005.

Judgment of the Court (Third Chamber) of 9 March 2006
(reference for a preliminary ruling from the Landesarbeits-
gericht Düsseldorf) — Hans Werhof v Freeway Traffic
Systems GmbH & Co. KG

Judgment of the Court (Sixth Chamber) of 16 February
2006 (reference for a preliminary ruling from the Finanz-
gericht Düsseldorf) — Proxxon GmbH v Oberfinanzdirek-
tion Köln

(Case C-499/04) (1)

(Case C-500/04) (1)

(Transfer of undertakings — Directive 77/187/EEC — Safe-
guarding of employees' rights — Collective agreement applic-
able to the transferor and the employee at the time of the
transfer)

(2006/C 131/37)

Language of the case: German

(Tariff

classification — Hand-operated

spanners

and

wrenches and interchangeable spanner sockets)

(2006/C 131/38)

Language of the case: German

Referring court

Referring court

Landesarbeitsgericht Düsseldorf

Finanzgericht Düsseldorf (Germany)