CELEX: C2001/200/65
Language: en
Date: 2001-07-14 00:00:00
Title: Order of the Court (First Chamber) of 15 March 2001 in Joined Cases C-279/99, C-293/99, C-296/99, C-330/99 and C-336/99 (references for a preliminary ruling from the Commissione Tributaria di Primo Grado di Trento): Petrolvilla & Bortolotti SpA and Others v Direzione delle Entrate per la Provincia di Trento, Hotel Bellavista di Litterini Valter e Nadia Snc and Others v Ufficio Imposte Dirette di Tione di Trento and Centro di Servizio delle Imposte Dirette e Indirette di Trento, and Tumedei SpA v Centro di Servizio delle Imposte Dirette e Indirette di Trento (Article 104(3) of the Rules of Procedure — Answer capable of being clearly deduced from case-law)

C 200/36                EN                      Official Journal of the European Communities                                          14.7.2001
                    ORDER OF THE COURT                                     even where the tax in question is levied on that part of the net assets
                                                                           which is made up of the share capital as set out annually in the
                                                                           balance sheet.
                          (First Chamber)
                         of 15 March 2001                                  (1) OJ C 333 of 20.11.1999 (C-279/99, C-296/99, C-336/99);
                                                                               OJ C 314 of 30.10.1999 (C-293/99); OJ C 352 of 4.12.1999
                                                                               (C-330/99).
in Joined Cases C-279/99, C-293/99, C-296/99, C-330/99
and C-336/99 (references for a preliminary ruling from
the Commissione Tributaria di Primo Grado di Trento):
Petrolvilla & Bortolotti SpA and Others v Direzione delle
Entrate per la Provincia di Trento, Hotel Bellavista di
Litterini Valter e Nadia Snc and Others v Ufficio Imposte
Dirette di Tione di Trento and Centro di Servizio delle
Imposte Dirette e Indirette di Trento, and Tumedei SpA
v Centro di Servizio delle Imposte Dirette e Indirette di                                      ORDER OF THE COURT
                              Trento (1)
                                                                                                    (Sixth Chamber)
(Article 104(3) of the Rules of Procedure — Answer capable
            of being clearly deduced from case-law)
                                                                                                     of 5 April 2001
                          (2001/C 200/65)
                                                                           in Case C-518/99 (reference for a preliminary ruling from
                                                                           the Cour d’appel de Bruxelles): Richard Gaillard v Alaya
                                                                                                        Chekili (1)
                    (Language of the case: Italian)
                                                                           (Article 104(3) of the Rules of Procedure — Brussels
                                                                           Convention — Article 16(1) — Exclusive jurisdiction in
(Provisional translation: the definitive translation will be published     proceedings which have as their object rights in rem in
                   in the European Court Reports)                          immovable property — Scope — Action for rescission of a
                                                                              contract of sale of immovable property and for damages)
In Joined Cases C-279/99, C-293/99, C-296/99, C-330/99
and C-336/99: references to the Court under Article 234 EC                                           (2001/C 200/66)
from the Commissione Tributaria di Primo Grado di Trento
(Tax Court of First Instance, Trento) (Italy) for a preliminary
ruling in the proceedings pending before that court between
Petrolvilla & Bortolotti SpA and Direzione delle Entrate per la                                (Language of the case: French)
Provincia di Trento (C-279/99), between Energy Service Srl
and Direzione delle Entrate per la Provincia di Trento
(C-293/99), between Pavarini Components SpA and Direzione                  (Provisional translation; the definitive translation will be published
delle Entrate per la Provincia di Trento (C-296/99), between                                  in the European Court Reports)
Hotel Bellavista di Litterini Valter e Nadia Snc, Cattoni Hotel
Plaza di Cattoni Gian Carlo e C. Snc, Villa Luti Srl and Ufficio
Imposte Dirette di Tione di Trento, Centro di Servizio delle               In Case C-518/99: reference to the Court pursuant to the
Imposte Dirette e Indirette di Trento (C-330/99), and between              Protocol of 3 June 1971 on the interpretation by the Court of
Tumedei SpA and Centro di Servizio delle Imposte Dirette e                 Justice of the Convention of 27 September 1968 on jurisdic-
Indirette di Trento (C-336/99) on the interpretation of Council            tion and the enforcement of judgments in civil and commercial
Directive 69/335/EEC of 17 July 1969 concerning indirect                   matters from the Cour d’appel, Bruxelles (Court of Appeal,
taxes on the raising of capital (OJ, English Special Edition 1969          Brussels) for a preliminary ruling in the proceedings pending
(II), p. 412), as amended by Council Directive 85/303/EEC of               before that court between Richard Gaillard and Alaya Chekili
10 June 1985 (OJ 1985 L 156, p. 23) — the Court                            — on the interpretation of Article 16(1) of the Convention of
(First Chamber), composed of: M. Wathelet, President of                    27 September 1968 (OJ 1978 L 304, p. 36), as amended by
the Chamber, P. Jann (Rapporteur) and L. Sevón, Judges;                   the Convention of 9 October 1978 on the accession of the
L.A. Geelhoed, Advocate General; R. Grass, Registrar, has made             Kingdom of Denmark, Ireland and the United Kingdom of
an order on 15 March 2001, the operative part of which is as               Great Britain and Northern Ireland (OJ 1978 L 304, p. 1 —
follows:                                                                   see p. 77 for the amended text) and by the Convention of
                                                                           25 October 1982 on the accession of the Hellenic Republic
                                                                           (OJ 1982 L 388, p. 1) the Court (Sixth Chamber), composed
Council Directive 69/335/EEC of 17 July 1969 concerning indirect           of: C. Gulmann, President of the Chamber, V. Skouris,
taxes on the raising of capital, as amended by Council Directive           J.-P. Puissochet, R. Schintgen (Rapporteur) and N. Colneric,
85/303/EEC of 10 June 1985, does not preclude the levying on               Judges; P. Léger, Advocate General; R. Grass, Registrar, has
capital companies of a tax such as the tax on companies’ net assets,       made an order on 5 April 2001, in which it has ruled: