Case C-287/05: Judgment of the Court (Grand Chamber) of 11 September 2007 (reference for a preliminary ruling from the Centrale Raad van Beroep (Netherlands)) — D.P.W. Hendrix v Raad van Bestuur van het Uitvoeringsinstituut Werknemersverzekeringen (Social security for migrant workers — Articles 12 EC, 17 EC, 18 EC and 39 EC — Regulation (EEC) No 1408/71 — Article 4(2a), Article 10a and Annex IIa — Regulation (EEC) No 1612/68 — Article 7(1) — Non-contributory benefits — Netherlands benefit for disabled young people — Non-exportability)
Date: 2007-11-10
Institutions: Court of Justice
Subjects: Netherlands, disabled person, free movement of workers, interpretation of the law, legal domicile, non-contributory benefit, social security legislation

10.11.2007

EN

Official Journal of the European Union

C 269/5

Judgment of the Court (Grand Chamber) of 11 September
2007 (reference
a preliminary ruling from the
Finanzgericht Köln) — Herbert Schwarz and Marga
Gootjes-Schwarz v Finanzamt Bergisch Gladbach

for

fees to certain
reduction in income tax the payment of school
private schools
territory, but generally
excludes that possibility in relation to school fees paid to a private
school established in another Member State.

established in national

(Case C-76/05) (1)

(1) OJ C 93, 16.4.2005.

(Article 8a of
the EC Treaty (now, after amendment,
Article 18 EC) — European Citizenship — Article 59 of the
EC Treaty (now, after amendment, Article 49 EC) — Freedom
to provide services — Income tax legislation — School fees —
Tax deductibility limited to school fees paid to national private
establishments)

(2007/C 269/10)

Language of the case: German

Referring court

Finanzgericht Köln

(reference

Judgment of the Court (Grand Chamber) of 11 September
2007
from
the Centrale Raad van Beroep (Netherlands)) — D.P.
het
W.

Hendrix
van
Uitvoeringsinstituut Werknemersverzekeringen

preliminary

Bestuur

ruling

Raad

van

for

v

a

(Case C-287/05) (1)

(Social security for migrant workers — Articles 12 EC, 17 EC,
18 EC and 39 EC — Regulation (EEC) No 1408/71 —
Article 4(2a), Article 10a and Annex IIa — Regulation (EEC)
No 1612/68 — Article 7(1) — Non-contributory benefits —
people —
Netherlands

disabled

benefit

young

for

Parties to the main proceedings

Applicants: Herbert Schwarz and Marga Gootjes-Schwarz

Non-exportability)

(2007/C 269/11)

Defendant: Finanzamt Bergisch Gladbach,

Language of the case: Dutch

Re:

Compatibility with Articles 18, 39, 43 and 49 EC of national
legislation on income tax giving the benefit of a tax reduction
the children are
for children's
establishments — Children
educated in certain national
educated in establishments of other Member States

fees, provided that

school

Operative part of the judgment

1. Where taxpayers of a Member State send their children to a school
situated in another Member State the financing of which is essen-
tially from private funds, Article 49 EC must be interpreted as
precluding legislation of a Member State which allows taxpayers to
claim as special expenses conferring a right
to a reduction in
income tax the payment of school fees to certain private schools
established in national territory, but generally excludes that possibi-
lity in relation to school fees paid to a private school established in
another Member State.

Referring court

Centrale Raad van Beroep (Netherlands)

Parties to the main proceedings

Applicant: D.P.W. Hendrix

Defendant: Raad van Bestuur van het Uitvoeringsinstituut
Werknemersverzekeringen

Re:

2. Where taxpayers of a Member State send their children to a school
established in another Member State, the services of which are not
covered by Article 49 EC, Article 18 EC precludes legislation which
allows taxpayers to claim as special expenses conferring a right to a

Reference for a preliminary ruling — Centrale Raad van Beroep
— Interpretation of Articles 4(2a) and 10a of and Annex IIa to
Regulation No 1408/71 of 14 June 1971 on the application of
social security schemes to employed persons, to self-employed

C 269/6

EN

Official Journal of the European Union

10.11.2007

persons and to members of their families moving within the
Community (OJ, English Special Edition 1971(II), p. 416), as
amended by Council Regulation (EEC) No 1247/92 of 30 April
1992 (OJ 1992 L 136, p. 1) — Interpretation of Article 7(2) of
Regulation (EEC) No 1612/68 of the Council of 15 October
1968 on freedom of movement for workers within the Com-
munity (OJ, English Special Edition 1968(II), p. 475) — Inter-
pretation of Articles 12, 18 and 39 EC — Special non-contribu-
tory benefits — Coordinating scheme provided for in Article
10a of Regulation No 1408/71 — Scope — Whether or not it
includes a benefit
for disabled young people referred to in
Annex IIa to Regulation No 1408/71 — Recipients resident in
the Netherlands

Judgment of the Court (First Chamber) of 20 September
the European Communities v
2007 — Commission of

Kingdom of the Netherlands

(Case C-297/05) (1)

(Identification and compulsory roadworthiness test prior to
registration of vehicles in a Member State — Articles 28 EC
and 30 EC — Directives 96/96/EC and 1999/37/EC —
Recognition of registration certificates issued and roadworthi-
ness tests conducted in other Member States)

Operative part of the judgment

of Article 4(2a)

of Council Regulation

1. A benefit such as that provided under the Law on provision of
incapacity benefit
(Wet arbeidson-
to disabled young people
geschiktheidsvoorziening jonggehandicapten) of 24 April 1997
must be regarded as a special non-contributory benefit within the
meaning
(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, as amended by Council Regulation (EC)
No 1223/98 of 4 June 1998, with the result that only the coordi-
nating provision in Article 10a of that regulation must be applied
to persons who are in the situation of the applicant in the main
proceedings and that payment of
that benefit may validly be
reserved to persons who reside on the territory of the Member State
which provides the benefit. The fact
the person concerned
previously received a benefit for disabled young people which was
exportable is of no relevance to the application of those provisions.

that

as

amended

2. Article 39 EC and Article 7 of Regulation (EEC) No 1612/68 of
the Council of 15 October 1968 on freedom of movement for
workers within the Community must be
interpreted as not
legislation which applies Article 4(2a) and
precluding national
Article 10a of Regulation No 1408/71, as amended and updated
by Regulation No 118/97,
by Regulation
No 1223/98, and provides that a special non-contributory benefit
listed in Annex IIa to Regulation No 1408/71 may be granted
only to persons who are resident in the national territory. However,
implementation of that legislation must not entail an infringement
of the rights of a person in a situation such as that of the applicant
in the main proceedings which goes beyond what is required to
achieve the legitimate objective pursued by the national legislation.
It is for the national court, which must, so far as possible, interpret
the national legislation in conformity with Community law, to take
account, in particular, of the fact that the worker in question has
maintained all of his economic and social
links to the Member
State of origin.

(2007/C 269/12)

Language of the case: Dutch

Parties

Applicant: Commission of the European Communities (repre-
sented by: M. van Beek and D. Zijlstra, acting as Agents)

Defendant: Kingdom of
G. Sevenster and D.J.M. de Grave, acting as Agents)

the Netherlands (represented by: H.

Intervener in support of the defendant: Republic of Finland (repre-
sented by: E. Bygglin, acting as Agent)

Re:

Failure of a Member State to fulfil obligations — Breach of Arti-
cles 28 EC and 30 EC — Motor vehicles already registered in
another Member State required to undergo a technical examina-
tion prior to their registration in the Netherlands

Operative part of the judgment

The Court:

1. Declares that, by requiring vehicles which are more than three years
old and which have previously been registered in other Member
States to undergo testing as to their general condition prior to regis-
tration in the Netherlands, the Kingdom of the Netherlands has
failed to fulfil its obligations under Articles 28 EC and 30 EC;

2. Dismisses the action as to the remainder;

3. Orders

the Commission of

the
Kingdom of the Netherlands and the Republic of Finland to bear
their own respective costs.

the European Communities,

(1) OJ C 296, 26.11.2005.

(1) OJ C 296, of 26.11.2005.