CELEX: C2000/020/08
Language: en
Date: 2000-01-22 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 21 October 1999 in Case C-44/97: Federal Republic of Germany v Commission of the European Communities (Clearance of accounts — EAGGF — Disallowance of expenditure — 1992 and 1993)

22.1.2000               EN                      Official Journal of the European Communities                                             C 20/5
Article 13 of the Protocol on the Privileges and Immunities of the                          JUDGMENT OF THE COURT
European Communities of 8 April 1965 does not preclude a Member
State, which grants tax relief to households with a single income and
to those with two incomes, the second of which is less than the                                     (Sixth Chamber)
index-linked sum of BEF 270 000, from refusing that benefit to
households in which one spouse is an official or other servant of the
European Communities where his salary exceeds that amount.                                        of 21 October 1999
(1) OJ C 258 of 15.8.1998.                                                 in Case C-333/97 (request for a preliminary ruling from
                                                                           the Arbeitsgericht Gelsenkirchen): Susanne Lewen v
                                                                                                    Lothar Denda (1)
                                                                           (Equal pay for male and female workers — Entitlement to a
                                                                             Christmas bonus — Parental leave and maternity leave)
                 JUDGMENT OF THE COURT
                                                                                                     (2000/C 20/09)
                         (Sixth Chamber)
                       of 21 October 1999                                                     (Language of the case: German)
in Case C-44/97: Federal Republic of Germany v Com-
          mission of the European Communities (1)
                                                                           (Provisional translation; the definitive translation will be published
(Clearance of accounts — EAGGF — Disallowance of                                              in the European Court Reports)
                expenditure — 1992 and 1993)
                                                                           In Case C-333/97: Reference to the Court under Article 177 of
                          (2000/C 20/08)                                   the EC Treaty (now Article 234 EC) by the Arbeitsgericht
                                                                           Gelsenkirchen (Germany) for a preliminary ruling in the
                                                                           proceedings pending before that court between Susanne Lewen
                   (Language of the case: German)                          and Lothar Denda — on the interpretation of Article 119 of
                                                                           the EC Treaty (Articles 117 to 120 of the EC Treaty have been
                                                                           replaced by Articles 136 EC to 143 EC), of Article 11(2)(b) of
(Provisional translation; the definitive translation will be published     Council Directive 92/85/EEC of 19 October 1992 on the
                   in the European Court Reports)                          introduction of measures to encourage improvements in the
                                                                           safety and health at work of pregnant workers and workers
In Case C-44/97: Federal Republic of Germany (Agents:                      who have recently given birth or are breastfeeding (tenth
E. Röder and B. Kloke) v Commission of the European Com-                   individual Directive within the meaning of Article 16(1) of
munities (Agent: K.-D. Borchardt) — application for the partial            Directive 89/391/EEC) (OJ 1989 L 348, p. 1) and of Clause
annulment of Commission Decision 96/701/EC of 20 No-                       2(6) of the Annex to Council Directive 96/34/EC of 3 June
vember 1996, amending Decision 96/311/EC on the clearance                  1996 on the framework agreement on parental leave con-
of the accounts presented by the Member States in respect of               cluded by UNICE, CEEP and the ETUC (OJ 1996 L 145, p. 4)
the expenditure for 1992 of the Guarantee Section of the                   — the Court (Sixth Chamber), composed of: P.J.G. Kapteyn
European Agricultural Guidance and Guarantee Fund (EAGGF)                  (Rapporteur), President of the Chamber, G. Hirsch and
and in respect of certain expenditure for 1993 (OJ 1996                    R. Schintgen, Judges; D. Ruiz-Jarabo Colomer, Advocate Gen-
L 323, p. 26), inasmuch as it refused to charge to the EAGGF               eral; H.A. Rühl, Principal Administrator, for the Registrar, has
the sum of DEM 19 591 000 — the Court (Sixth Chamber),                     given a judgment on 21 October 1999, in which it held that:
composed of: P.J.G. Kapteyn (Rapporteur), acting as President
of the Sixth Chamber, G. Hirsch and H. Ragnemalm, Judges;                  1. A Christmas bonus of the kind at issue in the main proceedings
J. Mischo, Advocate General; D. Louterman, Principal Adminis-                  constitutes pay within the meaning of Article 119 of the EC
trator, for the Registrar, has given a judgment on 21 October                  Treaty (Articles 117 to 120 of the EC Treaty have been replaced
1999, in which it:                                                             by Articles 136 EC to 143 EC), even if it is paid voluntarily by
                                                                               the employer and even if it is paid mainly or exclusively as an
1. Dismisses the action.                                                       incentive for future work or loyalty to the undertaking or both.
                                                                               However, it does not fall within the concept of payment within
2. Orders the Federal Republic of Germany to pay the costs.                    the meaning of Article 11(2)(b) of Council Directive 92/85/EEC
                                                                               of 19 October 1992 on the introduction of measures to
(1) OJ C 108 of 5.4.1997.                                                      encourage improvements in the safety and health at work of
                                                                               pregnant workers and workers who have recently given birth or
                                                                               are breastfeeding (tenth individual Directive within the meaning
                                                                               of Article 16(1) of Directive 89/391/EEC).