Joined Cases C-11/06 and C-12/06: Judgment of the Court (Grand Chamber) of 23 October 2007 (references for a preliminary ruling from the Verwaltungsgericht Aachen (Germany)) — Rhiannon Morgan (C-11/06) v Bezirksregierung Köln, Iris Bucher (C-12/06) v Landrat des Kreises Düren (Citizenship of the Union — Articles 17 EC and 18 EC — Refusal to award an education or training grant to nationals of Member States pursuing their studies in another Member State — Requirement of continuation between studies pursued in another Member State and those pursued previously for at least one year in an establishment in the student's Member State of origin)
Date: 2007-12-22
Institutions: Court of Justice
Subjects: free movement of persons, interpretation of the law, social-security benefit, traineeship, vocational training

22.12.2007

EN

Official Journal of the European Union

C 315/11

The final sentence of the second subparagraph of Article 5(3)(b) of
Directive 75/106, as amended by that act, read in conjunction with
Article 5(3)(d) thereof is invalid in so far as it excludes the nominal
volume of 0,071 litre from the harmonised Community range of
nominal volumes appearing in column I of section 4 of Annex III to
that directive.

from that tax available for family undertakings those undertakings
which employ in the three years preceding the date of death of the
deceased at least five workers in another Member State, whereas it
grants such an exemption where the workers are employed in a region
of the first Member State.

(1) OJ C 131, 3.6.2007.

(1) OJ C 74, 25.3.2006.

Judgment of the Court (Fourth Chamber) of 25 October
a preliminary ruling from the
2007 (reference
Rechtbank van eerste aanleg te Hasselt — Belgium) —
Maria Geurts, Dennis Vogten v Administratie van de BTW,
registratie en domeinen, Belgische Staat

for

Judgment of the Court (Grand Chamber) of 23 October
for a preliminary ruling from the
2007 (references
Verwaltungsgericht Aachen (Germany)) — Rhiannon
Morgan (C-11/06) v Bezirksregierung Köln, Iris Bucher
(C-12/06) v Landrat des Kreises Düren

(Case C-464/05) (1)

(Joined Cases C-11/06 and C-12/06) (1)

(Articles 43 EC and 56 EC — National tax legislation —
Inheritance tax — Family company — Exemption — Condi-
tions — Employment of a certain number of workers in a
region of a Member State)

(2007/C 315/17)

Language of the case: Dutch

(Citizenship of the Union — Articles 17 EC and 18 EC —
Refusal to award an education or training grant to nationals
of Member States pursuing their studies in another Member
State — Requirement of continuation between studies pursued
in another Member State and those pursued previously for at
least one year in an establishment in the student's Member
State of origin)

Referring court

Rechtbank van eerste aanleg te Hasselt

Parties to the main proceedings

Applicants: Maria Geurts, Dennis Vogten

(2007/C 315/18)

Language of the case: German

Referring court

Verwaltungsgericht Aachen

Defendant: Administratie van de BTW, registratie en domeinen,
Belgische Staat

Parties to the main proceedings

Re:

Preliminary ruling — Burgerlijke Rechtbank van eerste aanleg te
Hasselt — Interpretation of Articles 43 EC and 56 EC — Inheri-
tance arising in a region of a Member State involving shares in a
family company in another Member State and claims against
that company — Provision for exemption from inheritance tax
if that company has employed at least five full-time workers in
that region during the three years prior to the death of the
deceased — Whether compatible with Articles 43 EC and 56 EC

Operative part of the judgment

In the absence of valid justification, Article 43 EC precludes inheritance
tax legislation of a Member State which excludes from the exemption

Applicants: Rhiannon Morgan (C-11/06), Iris Bucher (C-12/06)

Defendants: Bezirksregierung Köln (C-11/06), Landrat des Kreises
Düren (C 12/06)

Re:

Preliminary ruling — Verwaltungsgericht Aachen — Interpreta-
tion of Articles 17 EC and 18 EC — Refusal to award an educa-
tion or training grant (‘Ausbildungsförderung’) to a national
who is residing and pursuing studies in another Member State
on the ground that that national has not completed at least the
first year of those studies in an established situated within the
national territory

C 315/12

EN

Official Journal of the European Union

22.12.2007

Operative part of the judgment

Articles 17 EC and 18 EC preclude, in circumstances such as those in
the cases before the referring court, a condition in accordance with
which, in order to obtain an education or training grant for studies in
a Member State other than that of which the students applying for
such assistance are nationals, those studies must be a continuation of
education or training pursued for at least one year in the Member
State of origin of those students.

(1) OJ C 121, 20.5.2006.

Judgment of the Court (Fourth Chamber) of 18 October
2007 (reference for a preliminary ruling from the Tribunal
Superior de Justicia de Madrid — Spain) — Navicon SA v
Administración del Estado

(Case C-97/06) (1)

tering of sea-going vessels — Inclusion or non-inclusion of
partial chartering — Compatibility with the directive of a
national law allowing exemption only for full chartering

Operative part of the judgment

1. Article 15(5) of Sixth Council Directive 77/388/EEC of 17 May
1977 on the harmonisation of the laws of the Member States
relating to turnover taxes — Common system of value added tax:
uniform basis of assessment, as amended by Council Directive
92/111/EEC of 14 December 1992, must be interpreted as
covering both full chartering and partial chartering of vessels used
for navigation on the high seas. Consequently,
that provision
legislation, such as that at issue in the main
precludes national
proceedings, which grants the benefit of the exemption from value
added tax only in the case of full chartering of such vessels.

2. It is for the referring court to determine whether the contract in
issue in the main proceedings satisfies the conditions of a chartering
contract within the meaning of Article 15(5) of Sixth Directive
77/388, as amended by Directive 92/111.

(Sixth VAT Directive — Exemptions — Article 15(5) — The
concept of ‘chartering sea-going vessels’ — Compatibility of a
national law allowing the exemption for full chartering only)

(1) OJ C 131, 3.6.2006.

(2007/C 315/19)

Language of the case: Spanish

Judgment of the Court (Second Chamber) of 8 November
2007 (reference for
a preliminary ruling from the
Landgericht Hamburg (Germany)) — Ludwigs-Apotheke
Pharma
München

Internationale Apotheke

Juers

v

Referring court

Tribunal Superior de Justicia de Madrid

Parties to the main proceedings

Appellant: Navicon SA

Respondent: Administración del Estado

Re:

Import-Export GmbH

(Case C-143/06) (1)

(Free movement of goods — Articles 28 EC and 30 EC —
Articles 11 and 13 of the EEA Agreement — Imported medic-
inal products not authorised in the importing State — Prohi-
bition of advertising — Directive 2001/83/EC)

(2007/C 315/20)

Language of the case: German

Reference for a preliminary ruling — Tribunal Superior de
Justicia de Madrid — Interpretation of Article 15(5) of Sixth
Council Directive 77/388/EEC of 17 May 1977 on the harmoni-
sation of the laws of the Member States relating to turnover
taxes — Common system of value added tax: uniform basis of
assessment (OJ 1977 L 145, p. 1) — Exemption for the char-

Referring court

Landgericht Hamburg