CELEX: C2001/348/04
Language: en
Date: 2001-12-08 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 18 October 2001 in Case C-354/99: Commission of the European Communities v Ireland (Failure to fulfil obligations — Directive 86/609/EEC — Incomplete implementation)

C 348/2                  EN                      Official Journal of the European Communities                                         8.12.2001
6 October 1997 (OJ 1997 L 290, p. 18) — the Court,                          d’arrondissement de Luxembourg (Luxembourg) for a prelimi-
composed of: P. Jann, President of the Chamber,                             nary ruling in the proceedings pending before that court
D.A.O. Edward, A. La Pergola, L. Sevón (Rapporteur) and                    between Christiane Adam, épouse Urbing and Administration
M. Wathelet, Judges; P. Léger, Advocate General; H.A. Rühl,                 de l’enregistrement et des domaines — on the interpretation
Principal Administrator, for the Registrar, has given a judgment            of Annex F(2) of the Sixth Council Directive (77/388/EEC) of
on 25 October 2001, in which it has ruled:                                  17 May 1977 on the harmonisation of the laws of the Member
                                                                            States relating to turnover taxes — Common system of value
1.    On a proper construction of Articles 2(2a) and 3a(1)(c)               added tax: uniform basis of assessment (OJ 1977 L 145, p. 1)
      of Council Directive 84/450/EEC of 10 September 1984                  — the Court (Second Chamber), composed of: N. Colneric,
      concerning misleading and comparative advertising, as amended         President of the Chamber, V. Skouris (Rapporteur) and
      by Directive 97/55/EC of the European Parliament and of the           J.N. Cunha Rodrigues, Judges; A. Tizzano, Advocate General;
      Council of 6 October 1997, the indication, in the catalogue of        R. Grass, Registrar, has given a judgment on 11 October 2001,
      a supplier of spare parts and consumable items suitable for the       in which it has ruled:
      products of an equipment manufacturer, of product numbers
      (OEM numbers) by which the equipment manufacturer desig-              It is for each Member State to determine and define the transactions
      nates the spare parts and consumable items which he himself           to which may be applied a reduced rate under Article 12(4) of the
      sells may constitute comparative advertising which objectively        Sixth Council Directive (77/388/EEC) of 17 May 1977 on the
      compares one or more material, relevant, verifiable and represen-     harmonisation of the laws of the Member States relating to turnover
      tative features of goods.                                             taxes — Common system of value added tax: uniform basis of
2.    On a proper construction of Article 3a(1) (g) of Directive            assessment, until 31 December 1992, and under Article 28(2)(e) of
      84/450/EEC as amended by Directive 97/55/EC, where                    that Directive as amended by Council Directive 92/77/EEC of
      product numbers (OEM numbers) of an equipment manufac-                19 October 1992 supplementing the common system of value added
      turer are, as such, distinguishing marks within the meaning of        tax and amending Directive 77/388/EEC (approximation of VAT
      that provision, their use in the catalogues of a competing            rates), as from 1 January 1993, subject to the necessity to respect the
      supplier enables him to take unfair advantage of the reputation       principle of neutrality of the value added tax.
      attached to those marks only if the effect of the reference to
      them is to create, in the mind of the persons at whom the             The liberal professions mentioned in Annex F(2) to the Sixth
      advertising is directed, an association between the manufacturer      Directive 77/388/EEC are activities which involve a marked intellec-
      whose products are identified and the competing supplier, in          tual character, require a high-level qualification and are usually
      that those persons associate the reputation of the manufacturer’s     subject to clear and strict professional regulation. In the exercise of
      products with the products of the competing supplier. In order        such an activity, the personal element is of special importance and
      to determine whether that condition is satisfied, account should      such exercise always involves a large measure of independence in the
      be taken of the overall presentation of the advertising at issue      accomplishment of the professional activities.
      and the type of persons for whom the advertising is intended.
(1) OJ C 188 of 3.7.1998.                                                   (1) OJ C 281 of 2.10.1999.
                  JUDGMENT OF THE COURT
                         (Second Chamber)                                                     JUDGMENT OF THE COURT
                         of 11 October 2001                                                            (Fifth Chamber)
in Case C-267/99 (reference for a preliminary ruling
                                                                                                    of 18 October 2001
from the Tribunal d’arrondissement de Luxembourg):
Christiane Adam, épouse Urbing v Administration de
               l’enregistrement et des domaines (1)                         in Case C-354/99: Commission of the European Communi-
                                                                                                       ties v Ireland (1)
(Sixth VAT directive — Concept of liberal profession —
         Managing agent of buildings in co-ownership)                       (Failure to fulfil obligations — Directive 86/609/EEC —
                                                                                               Incomplete implementation)
                           (2001/C 348/03)
                     (Language of the case: French)                                                    (2001/C 348/04)
(Provisional translation; the definitive translation will be published                          (Language of the case: English)
                    in the European Court Reports)
In Case C-267/99: reference to the Court under Article 177 of               In Case C-354/99: Commission of the European Communities
the EC Treaty (now Article 234 EC) from the Tribunal                        (Agent: R. Wainwright) v Ireland (Agents: initially M.A. Buck-
 ---pagebreak--- 8.12.2001                 EN                     Official Journal of the European Communities                                             C 348/3
ley, and subsequently L.A. Farrell) — application for a declar-             (Germany) for a preliminary ruling in the proceedings pending
ation that, by failing to take all the measures necessary to                before that court between Pensionskasse für die Angestellten
ensure the correct implementation of Articles 2(d), 11 and 12               der Barmer Ersatzkasse VVaG and Hans Menauer — the
of Council Directive 86/609/EEC of 24 November 1986 on                      interpretation of Article 119 of the EC Treaty (Articles 117 to
the approximation of the laws, regulations and administrative               120 of the EC Treaty have been replaced by Articles 136 EC
provisions of the Member States regarding the protection of                 to 143 EC) — the Court (Sixth Chamber), composed of:
animals used for experimental and other scientific purposes                 F. Macken, President of the Chamber, N. Colneric, C. Gulmann,
(OJ 1986 L 358, p. 1) and by failing to provide for an adequate             J.-P. Puissochet and V. Skouris (Rapporteur), Judges; A. Tiz-
system of penalties for non-compliance with the requirements                zano, Advocate General; R. Grass, Registrar, has given a
of Directive 86/609/EEC, Ireland has failed to comply with the              judgment on 9 October 2001, in which it has ruled:
Directive, in particular Article 25 thereof, and has failed to
fulfil its obligations under the EC Treaty, in particular Article 5         Article 119 of the EC Treaty (Articles 117 to 120 of the EC Treaty
thereof (now Article 10 EC) — the Court (Fifth Chamber),                    have been replaced by Articles 136 EC to 143 EC) must be
composed of: P. Jann, President of the Chamber, S. von Bahr,                interpreted to the effect that bodies such as German pension
D.A.O. Edward, A. La Pergola (Rapporteur) and C.W.A. Tim-                   funds (‘Pensionskassen’) entrusted with providing benefits under an
mermans, Judges; L.A. Geelhoed, Advocate General; R. Grass,                 occupational pension scheme are required to ensure equal treatment
for the Registrar, has given a judgment on 18 October 2001,                 between men and women, even if the employees discriminated against
the operative part of which is as follows:                                  on the basis of sex have, as against those directly liable, namely their
                                                                            employers in their capacity as parties to their employment contracts,
1.     By failing to adopt all the measures necessary to ensure the         a protected right in the event of insolvency that excludes all
       correct implementation of Articles 2(d), 11 and 12 of                discrimination.
       Council Directive 86/609/EEC of 24 November 1986 on the
       approximation of the laws, regulations and administrative
       provisions of the Member States regarding the protection of          (1) OJ C 366 of 18.12.1999.
       animals used for experimental and other scientific purposes,
       and by failing to provide for an adequate system of penalties for
       non-compliance with the requirements of Directive
       86/609/EEC, Ireland has failed to fulfil its obligations under
       the Directive, in particular Article 25 thereof, and under the
       EC Treaty, in particular Article 5 thereof (now Article 10 EC);
2.     Ireland is ordered to pay the costs.                                                   JUDGMENT OF THE COURT
(1) OJ C 352 of 4.12.1999.                                                                            (Sixth Chamber)
                                                                                                    of 16 October 2001
                                                                            in Joined Cases C-396/99 and C-397/99: Commission of
                   JUDGMENT OF THE COURT                                         the European Communities v Hellenic Republic (1)
                           (Sixth Chamber)
                                                                            (Failure by a Member State to fulfil its obligations —
                          of 9 October 2001                                 Directives 90/388/EEC and 96/2/EC — Market for telecom-
                                                                            munications services — Mobile and personal communi-
in Case C-379/99 (reference for a preliminary ruling                                                       cations)
from the Bundesarbeitsgericht): Pensionskasse für die
Angestellten der Barmer Ersatzkasse VVaG v Hans Menau-                                                 (2001/C 348/06)
                                  er (1)
(Equal pay for men and women — Occupational pensions                                             (Language of the case: Greek)
— Pension funds entrusted with carrying out the employer’s
obligation as regards payment of a supplementary pension —                  (Provisional translation; the definitive translation will be published
                          Survivor’s pension)                                                   in the European Court Reports)
                            (2001/C 348/05)
                     (Language of the case: German)                         In Joined Cases C-396/99 and C-397/99: Commission of the
                                                                            European Communities (Agents: B. Doherty and D. Triantafyl-
(Provisional translation; the definitive translation will be published      lou) v Hellenic Republic (Agents: N. Dafniou and S. Chala) —
                     in the European Court Reports)                         application for a declaration that, by failing to take, within the
                                                                            prescribed period, all the measures necessary to comply with
                                                                            Article 2(1) (Case C-396/99) and Article 2(2) (Case C-397/99)
In Case C-379/99: reference to the Court under Article 234                  of Commission Directive 96/2/EC of 16 January 1996
EC from the Bundesarbeitsgericht (Federal Labour Court)                     amending Directive 90/388/EEC with regard to mobile and