CELEX: C1996/158/20
Language: en
Date: 1996-06-01 00:00:00
Title: Reference for a preliminary ruling by the Østre Landsret by a decision of that court of 27 March 1996 in the case of Danmarks Aktive Handelsrejsende acting as Agent for Carina Mosbæk v. Lønmodtagernes Garantifond (Case C-117/96)

1 . 6 . 96             EN                   Official Journal of the European Communities                                   No C 158/9
      contrary to Article 95 of the EC Treaty, which taxes             Handelsrejsende acting as Agent for Carina Mosbsek v .
      electricity supplied from other Member States more               Lonmodtagernes Garantifond on the following question:
      heavily than domestically produced electricity ?
                                                                       In a situation where the employer is not established in the
3 . If the answer to Question 1 or 2 is in the affirmative, is         Member State in which the employee is resident and is solely
      the system described therein to be regarded as contrary          represented in the State of the employee's residence by way
      to the EC Treaty in its entirety or in some respects ?           of the said employee's work, which, inter alia, is carried out
                                                                       in office premises rented by the employer for the employee's
                                                                       use , is it the guarantee institution in the country where the
                                                                       employer is established or the guarantee institution in the
                                                                       country where the employee is resident which, on the
                                                                       employer's insolvency, according to Article 3 of Directive
Reference for a preliminary ruling by the Bundesfinanzhof
                                                                       80/987/EEC on the approximation of the laws of the
by order of 8 February 1996 in the case of Reisebiiro Binder
                                                                       Member States relating to the protection of employees in the
         GmbH v. Finanzamt Stuttgart-Kôrperschaften
                                                                       event of the insolvency of their employer ( l ) is to guarantee
                        ( Case C-1 16/96                               payment of the employee's outstanding claims resulting
                          ( 96/C 158/ 19 )                             from the employment relationship in question ?
Reference has been made to the Court of Justice of the                 (') OJ No L 283 , 28 . 10 . 1980 , p . 23 .
European Communities by order of the Bundesfinanzhof
( Federal Finance Court), Fifth Chamber, of 8 February
1996 , which was received at the Court Registry on 10 April
1996 , in the case of Reisebiiro Binder GmbH v . Finanzamt
Stuttgart-Kôrperschaften          ( Stuttgart    Tax      Office :
Corporations ), on the following questions :
                                                                       Reference for a preliminary ruling from the Lansràtten,
Is Article 9 ( 2 ) ( b ) of Directive 77/388/EEC (') to be             County of Kopparberg, by order of that court of 22 March
interpreted as meaning that for the determination of the               1996 in the case of Jessica Safir v. County of Kopparberg
taxable amount for that part of the transport which takes                                        Tax Authority
place within the country in the case of cross-frontier                                         ( Case C-l 18/96 )
transport of passengers the inclusive consideration :                                            ( 96/C 158/21 )
( a ) must always be apportioned according to the
       proportion of the distances covered, so that stopping           Reference has been made to the Court of Justice of the
       and waiting times between the portions of the                   European Communities by an order of the Lansràtten
       transport, for example with educational trips, are not          ( County Administrative Court ) Kopparberg of 22 March
       taken into account, or                                          1 996 , which was received at the Court Registry on 12 April
                                                                       1996 , for a preliminary ruling in the case of Jessica Safir
( b ) does the provision contain only a rule with regard to the        v . County of Kopparberg Tax Authority on the following
       place where the transport services are supplied , under         question :
       which that place is to be determined only according to
       the distances covered, so that the Member States are            Where in a Member State , the taxation of savings policies
       free to determine the criterion by which the inclusive          issued by domestic life assurance companies and foreign life
       consideration is to be apportioned between the taxable          assurance companies conducting insurance business in the
       and the non-taxable parts of the transport ?                    Member State through an establishment, takes the form of a
                                                                       tax on yield from insurance capital calculated in a standard
C ) OJ No L 145 , 1977, p . 1 .                                        way and levied on the insurer, is it contrary to Articles 6 , 59,
                                                                       60 or 73b and 73d of the Treaty of Rome for tax to be
                                                                       charged — with the aim of maintaining competitive
                                                                       neutrality between domestic and foreign savings policies —
                                                                       on insurance premiums paid by policyholders resident in the
                                                                       Member State under life assurance policies contracted with
Reference for a preliminary ruling by the 0stre Landsret by            insurers which are established in another Member State and
a decision of that court of 27 March 1996 in the case of               which are operating in the firstmentioned Member State in
Danmarks Aktive Handelsrejsende acting as Agent for                    accordance with the rules on corss-border insurance
       Carina Mosbaek v. Lonmodtagernes Garantifond                    activities, if the tax on the aforementioned insurance
                        ( Case C-1 17/96 )                             premiums can, upon application to the tax administration,
                           ( 96/C 158/20 )                             be reduced entirely, or by 50 % in the event that the
                                                                       insurance company established abroad is subject to income
                                                                       tax in the State in which it is domiciled that is comparable to
Reference has been made to the Court of Justice of the                 the tax charged on domestic savings policies in the other
European Communities by an order of the 0stre Landsret                 Member State ?
( Eastern Regional Court ) of 27 March 1996 , which was
received at the Court Registry on 12 April 1996 , for a
preliminary ruling in the case of Danmarks Aktive