Case C-193/04: 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 (Indirect taxes on the raising of capital — Directive 69/335/EEC — Disposal of shares of a limited company)
Date: 2006-10-28
Institutions: Court of Justice
Subjects: capital transfer, company with share capital, corporation tax, interpretation of the law, notary, profit, share capital

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)