Case C-180/04: Judgment of the Court (Second Chamber) of 7 September 2006 (reference for a preliminary ruling from the Tribunale di Genova — Italy) — Andrea Vassallo v Azienda Ospedaliera Ospedale San Martino di Genova e Cliniche Universitarie Convenzionate (Directive 1999/70/EC — Clauses 1(b) and 5 of the framework agreement on fixed-term work — Establishment of employment relationships of indefinite duration resulting from infringement of the rules governing successive fixed-term contracts — Possible derogation in respect of employment contracts in the public sector)
Date: 2006-10-28
Institutions: Court of Justice
Subjects: EU law - national law, interpretation of the law, labour law, personnel administration, public administration, temporary employment, work contract, working time

28.10.2006

EN

Official Journal of the European Union

C 261/1

I

(Information)

COURT OF JUSTICE

COURT OF JUSTICE

Judgment of the Court (Grand Chamber) of 6 September
2006 — Portuguese Republic v Commission of the Euro-
pean Communities

(Case C-88/03) (1)

Operative part of the judgment

The Court:

1. Dismisses the action;

for

annulment — State

(Action
aid — Decision
2003/442/EC — Tax measures adopted by a regional or local
authority — Reductions on the rate of income tax for natural
and legal persons having their tax residence in the Azores —
Classification as State aid — Selective nature — Justification
by the nature and overall structure of the tax system — Obli-
gation to state reasons — Compatibility with the common
market)

2. Orders the Portuguese Republic to pay the costs;

3. Orders

the United Kingdom of Great Britain and Northern

Ireland and the Kingdom of Spain to bear their own costs.

(1) OJ C 112, 10.5.2003.

(2006/C 261/01)

Language of the case: Portuguese

Parties

Applicant: Portuguese Republic (represented by: L. Fernandes,
Agent, and J. da Cruz Vilaça and L. Romão, advogados)

Defendant: Commission of the European Communities (repre-
sented by: V. Di Bucci and F. de Sousa Fialho, Agents)

Interveners in support of the applicant: Kingdom of Spain (Agent:
N. Díaz Abad), United Kingdom of Great Britain and Northern
Ireland (R. Caudwell, Agent, and D. Anderson QC)

Re:

Annulment of Commission Decision C(2002) 4487 final in so
far as it considers State aid incompatible with the common
market the reduction of the rate of income tax for natural and
legal persons having their tax residence on the Azores and
pursuing certain financial activities (Section J, codes 65, 66 and
67 and Section K, code 74, of the Statistical Classification of
Economic Activities in the European Community — NACE
REV1.1)

Judgment of the Court (Second Chamber) of 7 September
2006 (reference for a preliminary ruling from the Tribu-
nale di Genova — Italy) — Andrea Vassallo v Azienda
Ospedaliera Ospedale San Martino di Genova e Cliniche
Universitarie Convenzionate

(Case C-180/04) (1)

(Directive 1999/70/EC — Clauses 1(b) and 5 of the frame-
work agreement on fixed-term work — Establishment of
employment relationships of indefinite duration resulting
from infringement of the rules governing successive fixed-
term contracts — Possible derogation in respect of employ-
ment contracts in the public sector)

(2006/C 261/02)

Language of the case: Italian

Referring court

Tribunale di Genova

Parties to the main proceedings

Applicant: Andrea Vassallo

Defendant: Azienda Ospedaliera Ospedale San Martino di
Genova e Cliniche Universitarie Convenzionate

C 261/2

EN

Official Journal of the European Union

28.10.2006

Re:

Reference for a preliminary ruling — Tribunale di Genova —
Interpretation of Council Directive 1999/70/EC of 28 June
1999 concerning the framework agreement on fixed-term
work concluded by ETUC, UNICE and CEEP (OJ 1999 L 175,
p. 43) — Establishment of employment relationships of indefi-
rules
nite duration resulting from infringement of
governing successive fixed-term contracts — Possible deroga-
tion in respect of employment contracts in the public sector

the

Operative part of the judgment

The framework agreement on fixed-term work concluded on 18
March 1999, which is annexed to Council Directive 1999/70/EC of
28 June 1999 concerning the framework agreement on fixed-term
work concluded by ETUC, UNICE and CEEP, must be interpreted as
not in principle precluding national legislation which, where there is
abuse arising from the use of successive fixed-term employment
contracts or relationships by a public-sector employer, precludes their
being converted into contracts of indeterminate duration, even though
such conversion is provided for in respect of employment contracts and
relationships with a private-sector employer, where that legislation
includes another effective measure to prevent and, where relevant,
punish the abuse of successive fixed-term contracts by a public-sector
employer.

(1) OJ C 156, 12.6.2004.

Parties to the main proceedings

Appellant: Fazenda Pública

Respondent: Organon Portuguesa — Produtos Químicos e Farm-
acêuticos Lda

Re:

Reference for a preliminary ruling — Supremo Tribunal
Administrativo — Interpretation of Articles 4(3), 10(c) and
12(1)(e) of Council Directive 69/335/EEC of 17 July 1969
concerning indirect taxes on the raising of capital (OJ, English
Special Edition, 1969(II), p. 412), as amended by Council Direc-
tive 85/303/EEC of 10 June 1985 (OJ 1985 L 156, p. 23) —
Compatibility with those provisions of fees payable for the
drawing-up of a notarially attested share transfer

Operative part of the judgment

Council Directive 69/335/EEC of 17 July 1969 concerning indirect
taxes on the raising of capital, as amended by Council Directive
85/303/EEC of 10 June 1985, does not preclude national legislation
which provides,
the drawing-up of a notarial act
recording a disposal of shares which is not linked to an increase in
capital, for the charging of fees which are fixed by reference to a flat
rate and/or the value of the shares being disposed of.

in respect of

(1) OJ C 156, 12.6.2004.

Judgment of the Court (First Chamber) of 7 September
2006 (reference for
a preliminary ruling from the
Supremo Tribunal Administrativo — Portugal) — Fazenda
Pública v Organon Portuguesa — Produtos Químicos e
Farmacêuticos Lda

Judgment of the Court (First Chamber) of 7 September
2006 (reference for a preliminary ruling from the Gerecht-
shof te Arnhem (Netherlands)) — N v Inspecteur van de
Belastingdienst Oost/kantoor Almelo

(Case C-193/04) (1)

(Case C-470/04) (1)

(Indirect

taxes on the

raising of

capital — Directive

69/335/EEC — Disposal of shares of a limited company)

(2006/C 261/03)

Language of the case: Portuguese

(Freedom of movement for persons — Article 18 EC —
Freedom of establishment — Article 43 EC — Direct taxa-
tion — Taxation of notional increases in value of substantial
shareholdings where tax residence transferred to another
Member State)

(2006/C 261/04)

Language of the case: Dutch

Referring court

Referring court

Supremo Tribunal Administrativo — Portugal

Gerechtshof te Arnhem (Netherlands)