Case C-359/05: Judgment of the Court (Second Chamber) of 18 January 2007 (reference for a preliminary ruling from the Tribunal de grande instance de Brive-la-Gaillarde (France)) — Estager SA v Receveur principal de la recette des douanes de Brive (Economic and monetary policy — Regulations (EC) No 1103/97 and No 974/98 — Introduction of the euro — Conversion between the euro and national currency units — Legislation of a Member State adjusting the value in euros of certain sums expressed in national currency in the legislative texts of that State)
Date: 2007-03-10
Institutions: Court of Justice
Subjects: France, application of EU law, common wheat, euro, export tax, interpretation of the law, national currency, source of law

C 56/8

EN

Official Journal of the European Union

10.3.2007

Judgment of the Court (Second Chamber) of 18 January
2007 (reference for a preliminary ruling from the Bundes-
sozialgericht (Germany)) — Aldo Celozzi v Innungskran-
kenkasse Baden-Württemberg

(Case C-332/05) (1)

(Freedom of movement for workers — Calculation of daily
sick pay based on net income, itself determined by tax class —
Automatic placing of a migrant worker whose spouse is resi-
dent in another Member State in an unfavourable tax class —
Amendment of the tax class only on application by the
migrant worker — Failure to take into account a subsequent
amendment of the tax class on the basis of the marital status
of that worker — Principle of equal treatment — Infringe-
ment)

(2007/C 56/12)

Language of the case: German

Referring court

Bundessozialgericht (Germany)

Parties to the main proceedings

Applicant: Aldo Celozzi

Defendant: Innungskrankenkasse Baden-Württemberg

Re:

Reference for a preliminary ruling — Bundessozialgericht —
Interpretation of Article 39 EC, Articles 3(1) and 23(3) of Regu-
lation (EC) No 1408/71 of the Council of 14 June 1971 on the
application of social security schemes to employed persons and
their families moving within the Community (OJ, English special
edition 1971 (II), p. 416) and Article 7(2) of Regulation (EEC)
No 1612/68 of the Council of 15 October 1968 on freedom of
movement
for workers within the Community (OJ, English
special edition 1968 (II), p. 475) — National social security
legislation — Indirect discrimination — Calculation of the daily
rate of sick pay based on net income, itself determined by tax
class — Refusal to take into account retroactively an amend-
ment of the tax class after account was taken of the marital
status of a migrant worker whose spouse is resident in another
Member State

favourable than that of a married national worker whose spouse
resides in the Member State concerned and is not in paid employ-
ment, and

— which does not allow account to be taken retroactively, as regards
the amount of that sick pay, which is calculated according to net
income, itself determined by tax class, of a subsequent correction of
that class following an express application by the migrant worker
based on his actual marital status.

(1) OJ C 281, 12.11.2005.

Judgment of the Court (Second Chamber) of 18 January
2007 (reference for a preliminary ruling from the Tribunal
de grande instance de Brive-la-Gaillarde (France)) —
Estager SA v Receveur principal de la recette des douanes
de Brive

(Case C-359/05) (1)

(Economic and monetary policy — Regulations (EC) No 1103/
97 and No 974/98 — Introduction of the euro — Conversion
between the euro and national currency units — Legislation
of a Member State adjusting the value in euros of certain
sums expressed in national currency in the legislative texts of
that State)

(2007/C 56/13)

Language of the case: French

Referring court

Tribunal de grande instance de Brive-la-Gaillarde (France)

Parties to the main proceedings

Applicant: Estager SA

Defendant: Receveur principal de la Recette des Douanes de
Brive

Operative part of the judgment

Article 3(1) of Regulation (EEC) No 1408/71 of the Council 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, precludes
the application of a daily sick pay scheme implemented by a Member
State, such as that at issue in the main proceedings:

— under which a migrant worker, whose spouse resides in another
Member State, is automatically placed in a tax class which is less

Re:

Reference for a preliminary ruling — Tribunal de grande
instance de Brive-La-Gaillarde — Interpretation of Articles 3
and 5 of Council Regulation (EC) No 1103/97 of 17 June 1997
on certain provisions relating to the introduction of the euro
(OJ 1997 L 162, p. 1) and of Article 14 of Council Regulation
(EC) No 974/98 of 3 May 1998 on the introduction of the euro
(OJ 1998 L 139, p. 1) — National legislation rounding off the
amount of tax on the supplementary budget for agricultural
social benefits (BAPSA) following its conversion into euros

10.3.2007

EN

Official Journal of the European Union

C 56/9

Operative part of the judgment

Council Regulation (EC) No 1103/97 of 17 June 1997 on certain
provisions relating to the introduction of the euro and Council Regu-
lation (EC) No 974/98 of 3 May 1998 on the introduction of the
euro must be interpreted as precluding national legislation which, on
effecting the conversion into euros of an amount of a tax on flour,
meal and groats of common wheat supplied or used for human
consumption, such as that at issue in the main proceedings, raised it to
an amount higher than that which would have resulted from applica-
tion of the rules of conversion provided for in those regulations, unless
such an increase meets the requirements of legal certainty and transpar-
ency guaranteed by those regulations, which presupposes that the legis-
lative texts at issue make it possible to distinguish clearly the decision
of the authorities of a Member State to increase that amount from the
operation of conversion of that amount into euros. It is for the referring
court to determine whether that is so in the proceedings before it.

(1) OJ C 315, 10.12.2005.

Judgment of the Court (Third Chamber) of 25 January
2007 (reference for a preliminary ruling from the Vestre
Landsret — Denmark) — Criminal proceedings against
Uwe Kay Festersen

(Case C-370/05) (1)

(Freedom of establishment — Free movement of capital —
Articles 43 EC and 56 EC — Restrictions on the acquisition
of agricultural property — Requirement that the acquirer take
up fixed residence on the agricultural property)

(2007/C 56/14)

Language of the case: Danish

Referring court

Vestre Landsret

Party to the main criminal proceedings

Uwe Kay Festersen

Re:

Reference for a preliminary ruling — Vestre Landsret — Inter-
pretation of Articles 43 EC and 56 EC — National legislation
under which the acquisition of an agricultural holding is condi-
tional on taking up residence there

Operative part of the judgment

1) Article 56 EC precludes national legislation such as that at issue in
the main proceedings from laying down as a condition for acquiring
an agricultural property the requirement that the acquirer take up
fixed residence on that property.

2) That interpretation of Article 56 EC would not be different where
the agricultural property acquired did not constitute a viable farm
and the residential building was situated in an urban zone.

(1) OJ C 315, 10.12.2005.

Judgment of the Court (Second Chamber) of 18 January
2007 (reference for a preliminary ruling from the Conseil
d'Etat (France)) — Confédération générale du travail, CFDT
— Confédération française démocratique du travail,
Confédération française de l'encadrement (CGC), Conféd-
ération française des travailleurs chrétiens (CFTC), Conféd-
ération générale du travail — Force ouvrière v Premier
ministre, Ministre de l'Emploi, de la Cohésion sociale et du
Logement

(Case C-385/05) (1)

(Social policy — Directives 98/59/EC and 2002/14/EC —
Collective redundancies — Information and consultation of
employees — Method for calculating the thresholds of workers
employed — Member States' powers — Exclusion of
employees belonging to a certain age group)

(2007/C 56/15)

Language of the case: French

Referring court

Conseil d'Etat

Parties to the main proceedings

Applicants: Confédération générale du travail, CFDT — Conféd-
ération française démocratique du travail, Confédération fran-
çaise de l'encadrement
(CGC), Confédération française des
travailleurs chrétiens (CFTC), Confédération générale du travail
— Force ouvrière

Defendants: Premier ministre, Ministre de l'Emploi, de la Cohé-
sion sociale et du Logement

Re:

Reference for a preliminary ruling — Conseil d'Etat (France) —
Interpretation of Article 3(1) of Directive 2002/14/EC of the
European Parliament and of the Council of 11 March 2002
establishing a general framework for informing and consulting
employees in the European Community (OJ 2002 L 80, p. 29),
and of Article 1 of Council Directive 98/59/EC of 20 July 1998
on the approximation of the laws of the Member States relating
to collective redundancies (OJ 1998 L 225, p. 16) — Obligation
on undertakings to inform and consult employees where the
number of
their employees exceeds a certain threshold —
legislation excluding from the calculation of staff
National
numbers employees aged under 26