Case C-256/06: Judgment of the Court (Second Chamber) of 17 January 2008 (reference for a preliminary ruling from the Bundesfinanzhof (Germany)) — Theodor Jäger v Finanzamt Kusel-Landstuhl (Free movement of capital — Articles 73b and 73d of the EC Treaty (now Articles 56 EC and 58 EC) — Inheritance tax — Valuation of assets forming part of the estate — Agricultural and forestry assets in another Member State — Less favourable method of valuation of assets and calculation of the tax payable)
Date: 2008-01-17
Institutions: Court of Justice
Subjects: agricultural real estate, capital transfer tax, forestry property, interpretation of the law

C 64/8

EN

Official Journal of the European Union

8.3.2008

Parties to the main proceedings

Applicant: Josefa Velasco Navarro

Defendant: Fondo de Garantía Salarial (Fogasa)

Re:

the Member States

Reference for a preliminary ruling — Juzgado de lo Social
Único de Algeciras — Interpretation of Council Directive
80/987/EEC of 20 October 1980 on the approximation of the
laws of
relating to the protection of
employees in the event of the insolvency of their employer
(OJ 1980 L 283, p. 23), as amended by Directive 2002/74/EC
of the European Parliament and of the Council of 23 September
2002 (OJ 2002 L 270, p. 10) — Scope of the guarantee offered
by the guarantee institution — Compensation on termination of
the employment relationship — National rules under which a
such
judgment or administrative decision is
compensation — Direct effect of the directive, as amended, as
regards a state of insolvency declared between the date of entry
into force of Directive 2002/74 and the deadline for its transpo-
sition

required for

Operative part of the judgment

1. Where Directive 2002/74/EC of the European Parliament and of
the Council of 23 September 2002 amending Council Directive
80/987/EEC on the approximation of the laws of the Member
States relating to the protection of employees in the event of the
insolvency of their employer has not been transposed into national
law by 8 October 2005, the possible direct effect of the first para-
graph of Article 3 of Council Directive 80/987/EEC of 20 October
1980 on the protection of employees in the event of the insolvency
of their employer, as amended by Directive 2002/74, cannot, in
any event, be relied upon in relation to a state of insolvency which
occurred before that date.

2. Where rules of national

law fall within the scope of Directive
80/987, as amended by Directive 2002/74, the national courts
are bound, as regards a state of insolvency occurring between the
date of the entry into force of Directive 2002/74 and the deadline
for transposition of that directive into national law, to ensure that
the application of those rules of national law is consistent with the
principle of non-discrimination, as recognised by the Community
legal order.

(1) OJ C 212, 2.9.2006.

Judgment of the Court (Second Chamber) of 17 January
2008 (reference for
a preliminary ruling from the
Bundesfinanzhof (Germany)) — Theodor Jäger v Finanzamt
Kusel-Landstuhl

(Case C-256/06) (1)

(Free movement of capital — Articles 73b and 73d of the EC
Treaty (now Articles 56 EC and 58 EC) — Inheritance tax —
Valuation of assets forming part of the estate — Agricultural
and forestry assets in another Member State — Less favour-
able method of valuation of assets and calculation of the tax
payable)

(2008/C 64/10)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: Theodor Jäger

Defendant: Finanzamt Kusel-Landstuhl

Re:

Reference for a preliminary ruling — Bundesfinanzhof — Inter-
pretation of Article 56 of the EC Treaty — National inheritance
tax legislation — Application of different methods for assessing
land and forestry depending on
the value of agricultural
in another
territory or
whether
Member State and a deduction in respect of the acquisition of
land on the national territory, resulting in a fiscal charge that is
heavier where the assets include agricultural land and forestry in
another Member State than where all the assets are on the
national territory

they are on the national

Operative part of the judgment

Article 73b(1) of the EC Treaty (now Article 56(1) EC), read in
conjunction with Article 73d of the EC Treaty (now Article 58 EC),
must be interpreted as precluding legislation of a Member State which,
for the purposes of calculating the tax on an inheritance consisting of
assets situated in that State and agricultural land and forestry situated
in another Member State,

— provides that account be taken of the fair market value of the
assets in that other Member State, whereas a special valuation
procedure exists for identical domestic assets, the results of which
amount on average to only 10 % of that fair market value, and

8.3.2008

EN

Official Journal of the European Union

C 64/9

— reserves application of a tax-free amount to domestic agricultural
land and forestry in relation to those assets and takes account of
their remaining value in the amount of only 60 % thereof.

plant, and a full and detailed list of the substances used and the
substances contained in those products.

(1) OJ C 224, 16.9.2006.

(1) OJ C 212, 2.9.2006.

Judgment of the Court (Second Chamber) of 24 January
2008 (reference for a preliminary ruling from the Corte
suprema di cassazione (Italy)) — Roby Profumi Srl v
Comune di Parma

Judgment of the Court (Grand Chamber) of 29 January
2008 (Reference for a preliminary ruling from the Juzgado
de lo Mercantil No 5 de Madrid — Spain) — Productores
de Música de España (Promusicae) v Telefónica de España
SAU

(Case C-257/06) (1)

(Case C-275/06) (1)

(Article 28 EC — Directive 76/768/EEC — Protection of
products — Importation —
health — Cosmetic
Communication of information on cosmetic products to the
authorities of the State of importation)

(2008/C 64/11)

Language of the case: Italian

(Information society — Obligations of providers of services —
Retention and disclosure of certain traffic data — Obligation
of disclosure — Limits — Protection of the confidentiality of
electronic communications — Compatibility with the protec-
tion of copyright and related rights — Right to effective
protection of intellectual property)

(2008/C 64/12)

Language of the case: Spanish

Referring court

Corte suprema di cassazione

Referring court

Parties to the main proceedings

Appellant: Roby Profumi Srl

Respondent: Comune di Parma

Re:

Juzgado de lo Mercantil No 5 de Madrid

Parties to the main proceedings

Applicant: Productores de Música de España (Promusicae)

Defendant: Telefónica de España SAU

Reference for a preliminary ruling — Corte suprema di cassa-
zione — Interpretation of Article 28 EC and Article 7 of
Council Directive 76/768/EEC of 27 July 1976 on the approxi-
mation of the laws of the Member States relating to cosmetic
products (OJ 1976 L 262, p. 169), as amended by Council
Directive 93/35/EEC of 14 June 1993 (OJ 1993 L 151, p. 32)
— Ready-for-sale products imported from other Member States
— National provisions requiring importers to communicate a
full and detailed list of the substances contained in the product

Operative part of the judgment

Article 7 of Council Directive 76/768/EEC of 27 July 1976 on the
approximation of the laws of the Member States relating to cosmetic
products, as amended by Council Directive 93/35/EEC of 14 June
1993, does not preclude a national provision which, in the interests of
prompt and appropriate medical treatment in the event of difficulties,
requires the importer of cosmetic products to communicate to the
Ministry of Health and to the Region the name or the corporate name
its registered office and that of the manufacturing
of the business,

Re:

in particular electronic commerce,

Reference for a preliminary ruling — Juzgado de lo Mercantil
no 5, Madrid, Spain — Interpretation of Articles 15(2) and 18
of Directive 2001/31/EC of the European Parliament and of the
Council of 8 June 2000 on certain legal aspects of information
society services,
in the
Internal Market (OJ 2000 L 178, p. 1), Article 8 (1) and (2) of
Directive 2001/29/EC of the European Parliament and of the
Council of 22 May 2001 on the harmonisation of certain
aspects of copyright and related rights in the information
society (OJ 2001 L 167, p. 10) and Article 8 of Directive
2004/48/EC of the European Parliament and the Council of
29 April 2004 on the enforcement of
intellectual property
rights (OJ 2004 L 157, p. 45) — Treatment of data generated
by communications made in the context of the supply of an
information society service — Duty of operators of electronic
communications networks and services, providers of telecom-
munications network access and providers of data storage
services to retain and make available such data — Not where
civil proceedings are concerned.