Case C-294/06: Reference for a preliminary ruling from Court of Appeal (Civil Division) (England and Wales) made on 30 June 2006 — The Queen on the application of Ezgi Payir, Burhan Akyuz, Birol Ozturk v Secretary of State for the Home Department
Date: 2006-09-30
Institutions: Court of Justice
Subjects: Türkiye, association agreement (EU), interpretation of the law, labour market, migrant worker

C 237/4

EN

Official Journal of the European Union

30.9.2006

2. If Question 1 is answered in the affirmative: is it contrary to
Article 52, in conjunction with Article 58, of the EC Treaty
(now Article 43 EC, in conjunction with Article 48 EC) if
the currency loss mentioned above is to be included in the
basis for assessment of the German tax but may be deducted
as operating expenditure only in so far as no tax-free profits
are achieved by the Italian establishment?

Reference for a preliminary ruling from Court of Appeal
(Civil Division) (England and Wales) made on 30 June
2006 — The Queen on the application of Ezgi Payir,
Burhan Akyuz, Birol Ozturk v Secretary of State for the
Home Department

(Case C-294/06)

(2006/C 237/07)

Language of the case: English

Referring court

Court of Appeal (Civil Division) (England and Wales)

Parties to the main proceedings

Applicants: Ezgi Payir, Burhan Akyuz, Birol Ozturk

Defendant: Secretary of State for the Home Department

Questions referred

1. In a case in which:

a) a Turkish national was granted leave to enter the United
Kingdom for two years in order to take up a placement
in that country as an 'au pair' as defined in the United
Kingdom Immigration Rules; and

b) her leave to enter included permission to be employed in

that capacity; and

c) she was continuously employed in that capacity by the
same employer for a period exceeding one year during
her leave to enter; and

(i) a worker within the meaning of Article 6 of Decision
No 1/80 of the Association Council established by
the Association Agreement between the Community
and Turkey?

(ii) duly registered as belonging to the labour force of
the United Kingdom within the meaning of
that
Article?

2. In a case in which:

a) a Turkish national was granted leave to enter the United
Kingdom under its Immigration Rules in order to follow
a course of study in that country; and

b) his leave to enter included permission to be employed in
any occupation with a limit during term time of 20
hours work per week; and

c) he was continuously employed by the same employer for
a period exceeding one year during his leave to enter;

d) that employment was a genuine and effective economic

activity; and

e) that employment was in accordance with national laws

relating to employment and immigration;

then, was the Turkish national concerned, during that
employment:

(i) a worker within the meaning of Article 6 of Decision
No 1/80 of the Association Council established by
the Association Agreement between the Community
and Turkey?

(ii) duly registered as belonging to the labour force of
the United Kingdom within the meaning of
that
Article?

Action brought on 4 July 2006 — Commission of the
European Communities v Hellenic Republic

(Case C-298/06)

(2006/C 237/08)

Language of the case: Greek

d) that employment was a genuine and effective economic

activity; and

Parties

e) that employment was in accordance with national laws

relating to employment and immigration;

Applicant: Commission of the European Communities (repre-
sented by: E. Tserepa-Lacombe and I Khatzigiannis)

then, was the Turkish national concerned, during that
employment:

Defendant: Hellenic Republic