Joined Cases C-758/22 and C-759/22, Bayerische Ärzteversorgung and Others: Judgment of the Court (Fifth Chamber) of 28 November 2024 (requests for a preliminary ruling from the Bundesverwaltungsgericht – Germany) – Bayerische Ärzteversorgung and Others (C-758/22), Sächsische Ärzteversorgung (C-759/22) v Deutsche Bundesbank (References for a preliminary ruling – Economic and monetary policy – European system of national and regional accounts – Statistical reporting requirements applicable to pension funds – Special pension schemes for the professions – Compulsory membership and contributions)
Date: 2024-11-28
Institutions: Court of Justice
Subjects: EU statistics, economic statistics, financial accounting, financial legislation, financial statistics, pension fund, supplementary pension








C_202500363EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/363


27.1.2025






Judgment of the Court (Fifth Chamber) of 28 November 2024 (requests for a preliminary ruling from the Bundesverwaltungsgericht – Germany) – Bayerische Ärzteversorgung and Others (C-758/22), Sächsische Ärzteversorgung (C-759/22) v Deutsche Bundesbank


(Joined Cases C-758/22 and C-759/22,
                (1)
Bayerische Ärzteversorgung and Others)

(References for a preliminary ruling - Economic and monetary policy - European system of national and regional accounts - Statistical reporting requirements applicable to pension funds - Special pension schemes for the professions - Compulsory membership and contributions)
(C/2025/363)
Language of the case: German

Referring court

Bundesverwaltungsgericht

Parties to the main proceedings


Applicants: Bayerische Ärzteversorgung, Bayerische Architektenversorgung, Bayerische Apothekerversorgung, Bayerische Rechtsanwalts- und Steuerberaterversorgung, Bayerische Ingenieurversorgung-Bau m. Psychotherapeutenversorgung (C 758/22), Sächsische Ärzteversorgung (C 759/22)

Defendant: Deutsche Bundesbank

Operative part of the judgment

The provisions of Annex A to Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union
must be interpreted as meaning that mutual insurance institutions whose activities have all the following characteristics are covered by the concept of pension funds, within the meaning of paragraph 2.105 of that annex and, accordingly, must in principle be subject to the statistical reporting requirements laid down by Regulation (EU) 2018/231 of the European Central Bank of 26 January 2018 on statistical reporting requirements for pension funds:






—


those mutual insurance institutions offer benefits covering the risks of retirement, death and invalidity;










—


they enjoy management autonomy and keep a complete set of accounts;










—


the vast majority of their members are subject to a legal membership requirement on account of pursuing a particular profession, it being understood that those mutual insurance institutions are not, in principle, permitted to provide their services to other persons;










—


the level of benefits offered to members, which general government does not guarantee, depends on the amount of the contributions paid and on the performance by the mutual insurance institution concerned in managing assets.






(1)  
            OJ C 112, 27.3.2023.


ELI: http://data.europa.eu/eli/C/2025/363/oj
ISSN 1977-091X (electronic edition)