Case C-491/04: Judgment of the Court (Second Chamber) of  23 February 2006  (reference for a preliminary ruling from the VAT and Duties Tribunal, Manchester) — Dolland & Aitchison Ltd v Commissioners of Customs & Excise (Community Customs Code — Customs value — Customs import duties — Delivery of goods by a company established in Jersey and supplies of services effected in the United Kingdom)
Date: 2006-06-03
Institutions: Court of Justice
Subjects: CCT duties, Channel Islands, VAT, customs regulations, customs territory (EU), import tax, interpretation of the law

C 131/20

EN

Official Journal of the European Union

3.6.2006

Operative part of the judgment

Re:

1. Article 19 of Council Directive 86/653/EEC of 18 December
1986 on the coordination of the laws of
the Member States
relating to self-employed commercial agents must be interpreted as
meaning that the indemnity for termination of contract which
results from the application of Article 17(2) of
the directive
cannot be replaced, pursuant to a collective agreement, by an
indemnity determined in accordance with criteria other than those
prescribed by Article 17, unless it is established that the applica-
tion of such an agreement guarantees the commercial agent, in
every case, an indemnity equal to or greater than that which
results from the application of Article 17.

2. Within the framework prescribed by Article 17(2) of Directive
86/653, the Member States enjoy a margin of discretion which
in relation to the criterion of
they may exercise,
equity.

in particular,

(1) OJ C 31 of 05.02.2005.

Judgment of the Court (First Chamber) of 23 February
2006 (reference for a preliminary ruling from the Bundes-
finanzhof) — Finanzamt Offenbach am Main-Land v Keller
Holding GmbH

Preliminary ruling — Bundesfinanzhof — Interpretation of
Article 52 of the EC Treaty (now, after amendment, Article
43 EC), Article 58 and Article 73b of the EC Treaty (now
Article 48EC and 56 EC) — Corporation tax — Non-deduct-
ibility of expenditure having a direct economic link to tax-free
profits — Expenditure incurred by a parent company estab-
lished in a Member State linked to its shareholding in a
subsidiary established in the same Member State, in connection
with dividends distributed by a second-tier subsidiary which are
exempted from tax by virtue of
this latter
company is established in another Member State

the fact

that

Operative part of the judgment

Article 52 of the EC Treaty (now, after amendment, Article 43 EC)
and Article 31 of the Agreement on the European Economic Area of
2 May 1992 must be interpreted as precluding legislation of a
Member State which excludes the possibility of deducting for tax
purposes financing costs incurred by a parent company subject to
unlimited tax liability in that State in order to acquire holdings in a
subsidiary where those costs relate to dividends which are exempt from
tax because they are derived from an indirect subsidiary established in
another Member State or in a State which is party to the Agreement,
whereas such costs may be deducted where they relate to dividends
paid by an indirect subsidiary established in the same Member State
as that of the place of the registered office of the parent company and
which, in reality, also benefit from a tax exemption.

(Case C-471/04) (1)

(1) OJ C 19, 22.01.2005.

(Freedom of establishment — Corporation tax — Right of a
parent company to deduct costs relating to its shareholdings
— Non-deductible financing costs having an economic link
with dividends exempt from tax — Dividends distributed by
an indirect subsidiary established in a Member State other
than that in which the parent company has its seat)

(2006/C 131/35)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Judgment of the Court (Second Chamber) of 23 February
2006 (reference for a preliminary ruling from the VAT
and Duties Tribunal, Manchester) — Dolland & Aitchison
Ltd v Commissioners of Customs & Excise

(Case C-491/04) (1)

(Community Customs Code — Customs value — Customs
import duties — Delivery of goods by a company established
in Jersey and supplies of services effected in the United
Kingdom)

(2006/C 131/36)

Language of the case: English

Applicant: Finanzamt Offenbach am Main-Land

Referring court

Defendant: Keller Holding GmbH

VAT and Duties Tribunal, Manchester

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)