CELEX: C2000/047/06
Language: en
Date: 2000-02-19 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 18 November 1999 in Case C-442/97 (reference for a preliminary ruling from the Arbeidsrechtbank, Bruges): Jozef Van Coile v Rĳksdienst voor Pensioenen (Social security — Regulation (EEC) No 1408/71 (as amended by Regulation (EEC) No 1248/92)— Benefits of the same kind payable under the legislation of two or more Member States — Provision on reduction, suspension or withdrawal laid down by the legislation of a Member State — National legislation acknowledging periods in accordance with a legal presumption ("war years presumption") where no pension right payable under another scheme (including a foreign scheme) is established for them)

C 47/4                  EN                        Official Journal of the European Communities                                          19.2.2000
                 JUDGMENT OF THE COURT                                                        JUDGMENT OF THE COURT
                          (Sixth Chamber)                                                              (Fifth Chamber)
                                                                                                   of 18 November 1999
                       of 11 November 1999
                                                                             in Case C-442/97 (reference for a preliminary ruling
in Case C-350/98 (reference for a preliminary ruling from                    from the Arbeidsrechtbank, Bruges): Jozef Van Coile v
the Diikitiko Protodikio, Piraeus): Henkel Hellas ABEE v                                     Rijksdienst voor Pensioenen (1)
                           Greek State (1)
                                                                             (Social security — Regulation (EEC) No 1408/71 (as
 (Directive 69/335/EEC — Indirect taxes on the raising of                    amended by Regulation (EEC) No 1248/92) — Benefits of
capital — Tax on the capitalisation of undistributed profits)                the same kind payable under the legislation of two or more
                                                                             Member States — Provision on reduction, suspension or
                                                                             withdrawal laid down by the legislation of a Member State
                                                                             — National legislation acknowledging periods in accordance
                           (2000/C 47/05)
                                                                             with a legal presumption (‘war years presumption’) where
                                                                             no pension right payable under another scheme (including a
                                                                                         foreign scheme) is established for them)
                    (Language of the case: Greek)
                                                                                                        (2000/C 47/06)
(Provisional translation; the definitive translation will be published
                   in the European Court Reports)                                                (Language of the case: Dutch)
In Case C-350/98: reference to the Court under Article 177 of                (Provisional translation; the definitive translation will be published
the EC Treaty (now Article 234 EC) from the Diikitiko                                           in the European Court Reports)
Protodikio (Administrative Court of First Instance), Piraeus,
Greece, for a preliminary ruling in the proceedings pending
before that court between Henkel Hellas ABEE and Greek State                 In Case C-442/97: reference to the Court under Article 177 of
— on the interpretation of Articles 4 and 7 of Council                       the EC Treaty (now Article 234 EC) from the Arbeidsrechtbank
Directive 69/335/EEC of 17 July 1969 concerning indirect                     (Labour Court), Bruges, (Belgium) for a preliminary ruling in
taxes on the raising of capital (OJ, English Special Edition 1969            the proceedings pending before that court between Jozef Van
(11), p. 412), as amended by Council Directive 85/303/EEC of                 Coile and Rijksdienst voor Pensioenen — on the interpretation
10 June 1985 (OJ 1985 L 156, p. 23) — the Court (Sixth                       of Council Regulation (EEC) No 1408/71 of 14 June 1971 on
Chamber), composed of: R. Schintgen, President of the Second                 the application of social security schemes to employed persons,
Chamber, acting as President of the Sixth Chamber, G. Hirsch                 to self-employed persons and to members of their families
and H. Ragnemalm (Rapporteur), Judges; N. Fennelly, Advo-                    moving within the Community, as amended by Council
cate General; H. von Holstein, Deputy Registrar, for the                     Regulation (EEC) No 1248/92 of 30 April 1992 (OJ 1992
Registrar, has given a judgment on 11 November 1999, in                      L 136, p. 7) — the Court (Fifth Chamber), composed of:
which it has ruled:                                                          D.A.O. Edward (Rapporteur), President of the Chamber,
                                                                             J.C. Moitinho de Almeida, L. Sevón, J.-P. Puissochet and
                                                                             M. Wathelet, Judges; S. Alber, Advocate General; L. Hewlett,
Council Directive 69/335/EEC of 17 July 1969 concerning indirect             Administrator, for the Registrar, has given a judgment on
taxes on the raising of capital, as amended by Council Directive             18 November 1999, in which it has ruled:
85/303/EEC of 10 June 1985, is to be interpreted as preventing a
tax from being levied on the capitalisation by a capital company of
                                                                             A national provision such as that at issue in the main proceedings
undistributed profits, such as the tax at issue in the main proceedings.
                                                                             under which an employed person who, between 1 January 1938 and
                                                                             1 January 1945, was in employment in respect of which minimum
                                                                             contributions were paid under a social security scheme of the State
                                                                             concerned is to be deemed to have paid sufficient contributions to
(1) OJ C 358 of 21.11.1998.                                                  establish that he was normally and principally employed throughout
                                                                             the period between the date on which the period of employment
                                                                             established came to an end and 1 January 1946, but under which
                                                                             that presumption is not applicable to periods of employment for
                                                                             which the person concerned receives a pension under a scheme of
                                                                             another State, does not constitute a provision on reduction, suspension
 ---pagebreak--- 19.2.2000               EN                      Official Journal of the European Communities                                              C 47/5
or withdrawal within the meaning of Council Regulation (EEC)                                   JUDGMENT OF THE COURT
No 1408/71 of 14 June 1971 on the application of social security
schemes to employed persons, to self-employed persons and to
members of their families moving within the Community, as amended                                       (Fifth Chamber)
by Council Regulation (EEC) No 1248/92 of 30 April 1992.
                                                                                                    of 18 November 1999
(1) OJ C 55 of 20.2.1998.
                                                                           in Case C-107/98 (reference for a preliminary ruling from
                                                                           the Tribunale Amministrativo Regionale per l’Emilia-
                                                                           Romagna): Teckal Srl v Comune di Viano, Azienda Gas-
                                                                                  Acqua Consorziale (AGAC) di Reggio Emilia (1)
                 JUDGMENT OF THE COURT
                                                                           (Public service and public supply contracts — Directives
                                                                           92/50/EEC and 93/36/EEC — Award by a local authority of
                         (Sixth Chamber)                                   a contract for the supply of products and provision of
                                                                             specified services to a consortium of which it is a member)
                      of 18 November 1999
in Case C-209/97: Commission of the European Communi-                                                    (2000/C 47/08)
           ties v Council of the European Union (1)
(Regulation (EC) No 515/97 — Legal basis — Article 235                                            (Language of the case: Italian)
of the EC Treaty (now Article 308 EC) or Article 100a of the
      EC Treaty (now, after amendment, Article 95 EC))
                          (2000/C 47/07)                                   (Provisional translation; the definitive translation will be published
                                                                                                 in the European Court Reports)
                    (Language of the case: French)
                                                                           In Case C-107/98: reference to the Court under Article 177 of
                                                                           the EC Treaty (now Article 234 EC) from the Tribunale
(Provisional translation; the definitive translation will be published     Amministrativo Regionale per l’Emilia-Romagna (Regional
                   in the European Court Reports)                          Administrative Court for Emilia Romagna), Italy, for a prelimi-
                                                                           nary ruling in the proceedings pending before that court
In Case C-209/97: Commission of the European Communities                   between Teckal Srl and Comune di Viano, Azienda Gas-Acqua
(Agents: M. Nolin and P. van Nuffel), supported by the Euro-               Consorziale (AGAC) di Reggio Emilia — on the interpretation
pean Parliament, (Agents: J. Schoo and J.-L. Rufas Quintana) v             of Article 6 of Council Directive 92/50/EEC of 18 June 1992
Council of the European Union (Agents: B. Hoff-Nielsen,                    relating to the coordination of procedures for the award of
M.C. Giorgi and F. Anton), supported by the French Republic                public service contracts (OJ 1992 L 209, p. 1) — the Court
(Agents: M. Perrin de Brichambaut and F. Pascal) — application             (Fifth Chamber), composed of: D.A.O. Edward, President of the
for the annulment of Council Regulation (EC) No 515/97 of                  Chamber, L. Sevón, J.-P. Puissochet, P. Jann (Rapporteur) and
13 March 1997 on mutual assistance between the administrat-                M. Wathelet, Judges; G. Cosmas, Advocate General; H.A. Rühl,
ive authorities of the Member States and cooperation between               Principal Administrator, for the Registrar, has given a judgment
the latter and the Commission to ensure the correct application            on 18 November 1999, in which it has ruled:
of the law on customs and agricultural matters (OJ 1997 L 82,
p. 1) — the Court (Sixth Chamber), composed of: P.J.G. Kap-
teyn, acting for the President of the Sixth Chamber, G. Hirsch             Council Directive 93/36/EEC of 14 June 1993 coordinating pro-
(Rapporteur) and H. Ragnemalm, Judges; A. Saggio, Advocate                 cedures for the award of public supply contracts is applicable in the
General; R. Grass, Registrar, has given a judgment on 18 Nov-              case where a contracting authority, such as a local authority, plans to
ember 1999, in which it:                                                   conclude in writing, with an entity which is formally distinct from it
                                                                           and independent of it in regard to decision-making, a contract for
1. Dismisses the application;                                              pecuniary interest for the supply of products, whether or not that
                                                                           entity is itself a contracting authority.
2. Orders the Commission of the European Communities to pay the
    costs and the European Parliament and the French Republic to
    bear their own costs.
                                                                           (1) OJ C 209 of 4.7.1998.
(1) OJ C 228 of 26.7.1997.