Case C-495/04: Judgment of the Court (Fourth Chamber) of  30 March 2006  (reference for a preliminary ruling from the Hoge Raad der Nederlanden) — A.C. Smits-Koolhoven v Staatssecretaris van Financiën (Directive 95/59 — Tax on the consumption of manufactured tobacco — Herbal cigarettes — Used exclusively for medical purposes)
Date: 2006-06-17
Institutions: Court of Justice
Subjects: excise duty, interpretation of the law, medical plant, tobacco, tobacco industry

C 143/16

EN

Official Journal of the European Union

17.6.2006

Re:

Reference for a preliminary ruling — Gerechtshof te 's-Herto-
genbosch — Interpretation of Article 14c(b) of Council Regu-
lation (EEC) No 1408/71 of 14 June 1971 on the application
of social security schemes to employed persons,
to self-
employed persons and to members of their families moving
within the Community, as amended and updated by Council
Regulation (EC) No 118/97 of 2 December 1996 (OJ 1997
L 28, p. 1), and of Council Regulation (EEC) No 574/72 of 21
March 1972 fixing the procedure for implementing Regulation
No 1408/71, as amended and updated by Regulation No
118/97 — Application of Article 14c(b) in conjunction with
Annex VII, point 1 — Social security — Person simultaneously
subject to the legislation of two Member States

Operative part of the judgment

Articles 48 and 52 of the EC Treaty (now, after amendment, Articles
39 and 43 EC) concerning, respectively, freedom of movement for
workers and freedom of establishment, and Article 14c(b) of Council
Regulation (EEC) No 1408/71 of 14 June 1971 on the application
of social security schemes to employed persons,
to self-employed
persons and to members of their families moving within the Com-
munity, as amended and updated by Council Regulation (EC)
No 118/97 of 2 December 1996, as amended by Council Regulation
(EC) No 1606/98 of 29 June 1998, must be interpreted as not
precluding Netherlands legislation which includes,
in the basis for
calculating social security contributions, interest such as that paid, in
the case in the main proceedings, by a company established in the
Netherlands to a Netherlands national resident in Belgium who is
subject, under that regulation and taking into account the nature of
his occupational activities, to the social security legislation of both
those Member States.

(1) OJ C 31, 05.02.2005.

Judgment of the Court (Fourth Chamber) of 30 March
2006 (reference for a preliminary ruling from the Hoge
Raad der Nederlanden) — A.C. Smits-Koolhoven v Staats-
secretaris van Financiën

(Case C-495/04) (1)

(Directive 95/59 — Tax on the consumption of manufactured
tobacco — Herbal cigarettes — Used exclusively for medical
purposes)

(2006/C 143/28)

Language of the case: Dutch

Parties to the main proceedings

Applicant: A.C. Smits-Koolhoven

Defendant: Staatssecretaris van Financiën

Re:

Reference for a preliminary ruling — Hoge Raad der Neder-
landen — Interpretation of Art. 7(2) of Council Directive
95/59/EC of 27 November 1995 on taxes other than turnover
taxes which affect the consumption of manufactured tobacco
(OJ 1995 L 291, p. 40 — Medicinal cigarettes — Exclusively
medical purpose — Therapeutic or prophylactic purposes

Operative part of the judgment

Article 7(2) of Council Directive 95/59/EC of 27 November 1995
on taxes other than turnover taxes which affect the consumption of
manufactured tobacco must be interpreted as meaning that cigarettes
without tobacco which do not contain substances having a medical
effect but which are presented and marketed as an aid to giving up
smoking are not ‘used exclusively for medical purposes’ within the
meaning of the second subparagraph of that provision.

(1) OJ C 31, 5.2.2005.

Judgment of the Court (Second Chamber) of 16 February
2006 (reference for a preliminary ruling from the Bundes-
verwaltungsgericht — Ergün Torun v Stadt Augsburg)

(Case C-502/04) (1)

(EEC-Turkey Association — Freedom of movement
for
workers — Article 7, second paragraph, of Decision No 1/80
of the Association Council — Child of a Turkish worker who
has reached the age of majority and completed a course of
vocational training in the host Member State — Criminal
conviction — Effect on right of residence)

(2006/C 143/29)

Language of the case: German

Referring court

Referring court

Hoge Raad der Nederlanden

Bundesverwaltungsgericht (Germany)