CELEX: C1995/229/20
Language: en
Date: 1995-09-02 00:00:00
Title: ORDER OF THE COURT of 11 July 1995 in Case C-266/94: Commission of the European Communities v. Kingdom of Spain (Failure to fulfil obligations - Directive 92/44/EEC - Reasoned opinion - Failure to take account of observations submitted by the Member State in response to the formal notice - Inadmissibility)

2 . 9 . 95              EN                   Official Journal of the European Communities                                   No C 229/ 11
                  ORDER OF THE COURT                                    in Article 12 ( 1 ) ( e ) of Directive 69/335/EEC concerning
                           of 11 July 1995                              indirect taxes on the raising of capital ( 1 ), or are the
                                                                        individual Member States free to decide what may be
       in Case C-266/94: Commission of the European                     regarded as 'fees or dues ' for a specific service ?
            Communities v. Kingdom of Spain (')
(Failure to fulfil obligations — Directive 92/44/EEC —
Reasoned opinion — Failure to take account of                           Question 2 :
observations submitted by the Member State in response to
             the formal notice — Inadmissibility)                       May the basis for the calculation of duties charged under
                               95/C 229/20 )                            Article 12 ( 1 ) ( e ) of Directive 69/335/EEC by a Member
                                                                        State for registration of formation or increase in capital of a
                (Language of the case: Spanish)                         public limited company or a private limited company
                                                                        include the following types of costs or some of them:
(Provisional translation; the definitive translation will be
          published in the European Court Reports)                      — The cost of salaries and pension contributions for
                                                                             officials not involved in effecting the registration, such as
In Case C-266/94 : Commission of the European                                the registration authority's administrative staff or staff
Communities ( Agent: Blanca Rodriguez Galindo ) v.                           of the registration authority or other authorities who are
Kingdom of Spain ( Agents : Alberto Jose Navarro Gonzalez                    engaged on preparatory legal work in the field of
and Miguel Bravo-Ferrer Delgado, Abogado del Estado ) —                      company law.
application for a declaration that by not adopting all the
necessary measures to comply with Council Directive
92/44/EEC of 5 June 1992 on the application of open                     — The cost of effecting registration of other matters
network provision to leasedjines (2 ), the Kingdom of Spain                  relating to companies, in respect of which the Member
has failed to fulfil its obligations under that Directive — the              State has determined that no specific consideration is to
Court, composed of: G. C. Rodriguez Iglesias, President,                     be paid.
F. A. Schockweiler, P. J. G. Kapteyn, C. Gulmann, P. Jann,
Presidents of Chamber, G. F. Mancini , C. N. Kakouris, J. C.            — The cost of performing duties, other than registration,
Moitinho de Almeida, J. L. Murray, D. A. O. Edward                           required of the registration authority in pursuance of
( Rapporteur ), J. P. Puissochet, G. Hirsch and                              company legislation and legislation related thereto, such
H. Ragnemalm, Judges; M. B. Elmer, Advocate-General;                         as examination of companies' accounts and supervision
R. Grass, Registrar, made an order on 11 July 1995 , the                     of companies' book-keeping.
operative part of which is as follows :
                                                                        — Payment of interest and depreciation of all capital costs
I. the application is dismissed as inadmissible;                             which are regarded by the registration authority as
                                                                             concerning the field of company law and related fields of
2 . the Commission shall pay the costs.                                      law.
(') OJ No C 304 , 20 . 10 . 1994 .
( 2 ) OJ No L 165 , 19 . 6 . 1992 , p . 27 .                            — The cost of official journeys not connected with the
                                                                              specific work of registration .
                                                                        — The cost of the registration authority's external
                                                                              dissemination of information and guidance not
Reference for a preliminary ruling from the 0stre Landsret                   connected with the specific work of registration, such as
by order of 8 June 1995 in the case of Fantask A/S and                        lecturing, preparation of articles and brochures and
      Others v. Industrieministeriet ( Erhvervsministeriet)                   holding of meetings with trade organizations and other
                                                                              interested groups .
                          ( Case C-188/95 )
                             ( 95/C 229/21 )
                                                                        Question 3 :
Reference has been made to the Court of Justice of the
European Communities by an order of the 0stre Landsret                  ( a ) Is Article 12 ( 1 ) ( e ) of Directive 69/335/EEC to be
( Eastern Regional Court) of 8 June 1995 , which was                           interpreted as meaning that a Member State is
received at the Court Registry on 15 June 1995 , for a                         precluded from fixing standardized charges by rules
preliminary ruling in the case of Fantask A/S and Others                       valid without limitation of time ?
v. Industrieministeriet ( Erhvervsministeriet ) ( Ministry
of Industry — Ministry of Trade ) on the following
questions :
                                                                        ( b ) If not, is a Member State required to adjust its scale of
                                                                               charges every year or at other fixed intervals ?
Question 1 :
                                                                        (c ) Is it of any significance for the answer whether charges
Does Community law impose requirements upon the                                are fixed in proportion to the amount of the capital to
Member States' delimitation of the concept of ' fees or dues'                  be raised, as notified for registration ?