Case C-267/06: Judgment of the Court (Grand Chamber) of 1 April 2008 (Reference for a preliminary ruling from the Bayerisches Verwaltungsgericht München (Germany)) — Tadao Maruko v Versorgungsanstalt der deutschen Bühnen (Equal treatment in employment and occupation — Directive 2000/78/EC — Survivors' benefits under a compulsory occupational pensions scheme — Concept of pay — Refusal because the persons concerned were not married — Same-sex partners — Discrimination based on sexual orientation)
Date: 2008-04-01
Institutions: Court of Justice
Subjects: equal treatment, interpretation of the law, social security, survivor's benefit

C 128/6

EN

Official Journal of the European Union

24.5.2008

2. Where a consignment has not been presented at the office of desti-
nation and the place of the offence or irregularity cannot be estab-
lished, it is for the office of departure alone to make the notification
required within the 11-month and 3-month time-limits laid down
by Article 379(1) and (2) of Regulation No 2454/93.

3. It is not contrary to the principle of proportionality to hold a
customs clearance agent, in his capacity as principal, liable for a
customs debt.

(1) OJ C 190, 12.8.2006.

Judgment of the Court (Third Chamber) of 10 April 2008
v
— Commission

European Communities

the

of
Portuguese Republic

(Case C-265/06) (1)

(Failure of a Member State to fulfil obligations — Free move-
ment of goods — Articles 28 EC and 30 EC — Articles 11
and 13 of the EEA Agreement — Quantitative restrictions on
imports — Measures having equivalent effect — Motor vehi-
cles — Affixing of tinted film to windows)

(2008/C 128/08)

Language of the case: Portuguese

2) Orders the Portuguese Republic to pay the costs.

(1) OJ C 212, 2.9.2006.

Judgment of the Court (Grand Chamber) of 1 April 2008
(Reference for a preliminary ruling from the Bayerisches
Verwaltungsgericht München (Germany)) — Tadao Maruko
v Versorgungsanstalt der deutschen Bühnen

(Case C-267/06) (1)

(Equal treatment in employment and occupation — Directive
2000/78/EC — Survivors' benefits under a compulsory occu-
pational pensions scheme — Concept of ‘pay’ — Refusal
because the persons concerned were not married — Same-sex
partners — Discrimination based on sexual orientation)

(2008/C 128/09)

Language of the case: German

Referring court

Bayerisches Verwaltungsgericht München

Parties

Applicant: Commission of the European Communities (repre-
sented by: A. Caeiros, P. Guerra e Andrade and M. Patakia,
Agents)

Defendant: Portuguese Republic (represented by: L. Fernandes,
Agent, and by A. Duarte de Almeida, lawyer)

Parties to the main proceedings

Applicant: Tadao Maruko

Defendant: Versorgungsanstalt der deutschen Bühnen

Re:

Re:

Failure of a Member State to fulfil obligations — Infringement
of Articles 28 EC and 30 EC — National legislation prohibiting
the affixing of tinted film to the windows of passenger or goods
vehicles

Operative part of the judgment

The Court:

Reference for a preliminary ruling — Bayerisches Verwaltungs-
gericht München — Interpretation of Articles 1, 2(2)(a), 3(1)(c)
and (3) of Council Directive 2000/78/EC of 27 November 2000
establishing a general framework for equal treatment in employ-
ment and occupation (OJ 2000 L 303, p. 16) — Meaning of
pay — Registered partner excluded from receipt of a survivor's
pension

Operative part of the judgment

1) Declares

that, by prohibiting in Article 2(1) of Decree-Law
No 40/2003 of 11 March 2003 the affixing of tinted film to the
windows of motor vehicles, the Portuguese Republic has failed to
fulfil its obligations under Articles 28 EC and 30 EC and Arti-
cles 11 and 13 of
the Agreement of 2 May 1992 on the
European Economic Area;

1) A survivor's benefit granted under an occupational pension scheme
such as that managed by the Versorgungsanstalt der deutschen
Bühnen falls within the scope of Council Directive 2000/78/EC of
27 November 2000 establishing a general framework for equal
treatment in employment and occupation;

24.5.2008

EN

Official Journal of the European Union

C 128/7

2) The

combined provisions of Articles 1 and 2 of Directive
2000/78 preclude legislation such as that at issue in the main
proceedings under which, after the death of his life partner, the
surviving partner does not receive a survivor's benefit equivalent to
that granted to a surviving spouse, even though, under national
law, life partnership places persons of the same sex in a situation
comparable to that of spouses so far as concerns that survivor's
benefit. It is for the referring court to determine whether a surviving
life partner is in a situation comparable to that of a spouse who is
entitled to the survivor's benefit provided for under the occupational
pension scheme managed by the Versorgungsanstalt der deutschen
Bühnen.

Operative part of the judgment

of Directive 2000/35/EC of

the European
Article 3(1)(c)(ii)
Parliament and of the Council of 29 June 2000 on combating late
payment in commercial transactions is to be interpreted as meaning
that it requires, in order that a payment by bank transfer may avoid or
put an end to the application of interest for late payment, that the sum
due be credited to the account of the creditor within the period for
payment.

(1) OJ C 249, 14.10.2006.

(1) OJ C 224, 16.9.2006.

Judgment of the Court (First Chamber) of 3 April 2008
(reference for a preliminary ruling from the Oberlandes-
gericht Köln, Germany) — 01051 Telecom GmbH v
Deutsche Telekom AG

(Case C-306/06) (1)

(Directive 2000/35/EC — Combating of
late payment in
commercial transactions — Article 3(1)(c)(ii) — Late payment
— Bank transfer — Date on which payment is to be regarded
as having been made)

(2008/C 128/10)

Language of the case: German

Judgment of the Court (Third Chamber) of 10 April 2008
(reference for a preliminary ruling from the House of
Lords — United Kingdom) — Marks & Spencer plc v Her
Majesty's Commissioners of Customs and Excise

(Case C-309/06) (1)

(Taxation — Sixth VAT Directive — Exemption with refund
of tax paid at the preceding stage — Erroneous taxation at
the standard rate — Right to zero rate — Entitlement to
refund — Direct effect — General principles of Community
law — Unjust enrichment)

(2008/C 128/11)

Language of the case: English

Referring court

Oberlandesgericht Köln

Parties to the main proceedings

Applicant: 01051 Telecom GmbH

Defendant: Deutsche Telekom AG

Referring court

House of Lords

Parties to the main proceedings

Applicant: Marks & Spencer plc

Defendant: Her Majesty's Commissioners of Customs and Excise

Re:

Re:

Reference for a preliminary ruling — Oberlandesgericht Köln —
Interpretation of Article 3(1)(c)(ii) of Directive 2000/35/EC of
the European Parliament and of the Council of 29 June 2000
on combating late payment in commercial transactions (OJ 2000
L 200, p. 35) — Whether a creditor may claim default interest
— ‘Receipt’ by the creditor of the amount due — National rule
under which the time of payment is considered to be the time
when the debtor gives the transfer order to the bank and not
the time when the creditor's account is credited

Reference for a preliminary ruling — House of Lords — Inter-
pretation of Article 28(2)(a) 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 (OJ 1977
L 145, p. 1) — Existence of Community law capable of being
relied on by a supplier of a product (teacakes) in respect of
which national legislation maintains an exemption with refund
tax — VAT incorrectly paid by reason of a
of

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