CELEX: C1995/268/17
Language: en
Date: 1995-10-14 00:00:00
Title: JUDGMENT OF THE COURT (Sixth Chamber) of 11 August 1995 in Case C-92/94 (reference for a preliminary ruling from the Court of Appeal (Civil Division)): Secretary of State for Social Security, Chief Adjudication Officer v. Rose Graham and Others (Equality between men and women - Invalidity benefits - Link with pensionable age)

No C 268/8            EN                 Official Journal of the European Communities                                  14 . 10 . 95
              JUDGMENT OF THE COURT                                  preliminary ruling in the proceedings pending before that
                        ( Sixth Chamber)                             court between G. H. E. J. Wielockx and Inspecteur der
                                                                     Directe Belastingen — on the interpretation of Article 52 of
                      of 11 August 1995                              the EC Treaty — the Court, composed of: G. C. Rodriguez
in Case C-63/94 (reference for a preliminary ruling from the         Iglesias, President, F. A. Schockweiler, P. J. G. Kapteyn, C.
Tribunal de Commerce, Mons ): Groupement National des                Gulmann and P. Jann ( Presidents of Chambers ), G. F.
Négociants en Pommes de Terre de Belgique v. ITM                     Mancini, J. C. Moitinho de Almeida, D. A. O. Edward
               Belgium SA and Vocarex SA i 1 )                       ( Rapporteur ), G. Hirsch, H. Ragnemalm and L. Sevôn,
 (Free movement of goods — Prohibition of sales yielding             Judges; P. Léger, Advocate-General ; L. Hewlett,
                   very low profit margins)                          Administrator, for the Registrar, has given a judgment on
                                                                     11 August 1995 , in which it rules :
                          ( 95/C 268/15 )
               (Language of tbe case: Frencb)                        a rule laid down by a Member State which allows its
                                                                     residents to deduct from their taxable income business
(Provisional translation; the definitive translation will be         profits which they allocate to form a pension reserve but
         published in the European Court Reports)                    denies that benefit to Community nationals liable to pay tax
                                                                     who, although resident in another Member State, receive all
                                                                     or almost all of their income in the first State, cannot be
In Case C-63 /94 : reference to the Court under Article 177 of      justified by the fact that the periodic pension payments
the EC Treaty from the Tribunal de Commerce                          subsequently drawn out of the pension reserve by the
( Commercial Court), Mons, for a preliminary ruling in the           non-resident taxpayer are not taxed in the first State but in
proceedings pending before that court between                        the State of residence — with which the first State has
Groupement National des Négociants en Pommes de Terre                concluded a double-taxation convention — even if, under
de Belgique v. ITM Belgium SA and Vocarex SA — on the                the tax system in force in the first State, a strict
interpretation of Article 30 of the EC Treaty — the Court            correspondence between the deductibility of the amounts
( Sixth Chamber ), composed of: F. A. Schockweiler,                 added to the pension reserve and the liability to tax of the
President of the Chamber, G. F. Mancini ( Rapporteur ),             amounts drawn out of it cannot be achieved by generalizing
C. N. Kakouris, J. L. Murray and G. Hirsch , Judges; G.              the benefit. Such discrimination is therefore contrary to
Cosmas, Advocate-General; H. A. Riihl, Principal                    Article 52 of the EC Treaty.
Administrator, for the Registrar, has given a judgment on
11 August 1 995 , in which it rules :
                                                                     (') OJ No C 103 , 11 . 4 . 1994 .
Article 30 of the EC Treaty is to be interpreted as not
applying where a Member State prohibits by legislation any
sale which yields only a very low profit margin.
(') OJ No C 103 , 11 . 4 . 1994 .
                                                                                   JUDGMENT OF THE COURT
                                                                                            ( Sixth Chamber )
              JUDGMENT OF THE COURT                                                        of 11 August 1995
                      of 11 August 1995                             in Case C-92/94 ( reference for a preliminary ruling from the
in Case C-80/94 (reference for a preliminary ruling from the        Court of Appeal ( Civil Division )): Secretary of State for
Gerechtshof te 's-Hertogenbosch ): G. H. E. J. Wielockx v.          Social Security, Chief Adjudication Officer v. Rose Graham
            Inspecteur der Directe Belastingen (*)                                             and Others ( l )
(Article 52 of the EC Treaty — Requirement of equal                  (Equality between men and women — Invalidity benefits —
        treatment — Tax on non-residents ' income)                                    Link with pensionable age)
                          ( 95/C 268/16 )                                                      ( 95/C 268/17 )
               (Language of the case: Dutch)
                                                                                    (Language of the case: English)
(Provisional translation; the definitive translation will be
         published in the European Court Reports)                   In Case C-92/94 : reference to the Court under Article 177 of
                                                                    the EC Treaty by the Court of Appeal ( Civil Division ),
In Case C-80/94 : reference to the Court under Article 177 of       London, for a preliminary ruling in the proceedings pending
the EC Treaty from the Gerechtshof te 's-Hertogenbosch               before that court between Secretary of State for Social
( Regional Court of Appeal, 's-Hertogenbosch ) for a                 Security, Chief Adjudication Officer and Rose Graham,
 ---pagebreak--- 14 . 10 . 95            EN                  Official Journal of the European Communities                                No C 268/9
Mary Connell and Margaret Nicholas on the interpretation               persons and to members of their families moving within the
of Article 7 ( 1 ) ( a ) of Council Directive 79/7/EEC of              Community, as amended and updated by Council
19 December 1978 on the progressive implementation of                  Regulation ( EEC ) No 2001 /83 ( OJ No L 230, p . 6 ), and
the principle of equal treatment for men and women in                  Articles 12 ( 2 ) and 46a of that Regulation, as amended by
matters of social security ( OJ No L 6 , p . 24 ) — the Court          Council Regulation ( EEC ) No 1248/92 ( OJ No L 136 , p . 7 )
( Sixth Chamber ), composed of: F. A. Schockweiler                     — the Court ( First Chamber ), composed of: P. Jann,
( Rapporteur ), President of the Chamber, P. J. G. Kapteyn,            President of the Chamber, D. A. O. Edward ( Rapporteur )
C. N. Kakouris, J. L. Murray and H. Ragnemalm, Judges;                 and L. Sevôn, Judges; C. O. Lenz, Advocate-General; R.
C. O. Lenz, Advocate-General; D. Louterman-Hubeau,                     Grass, Registrar, has given a judgment on 11 August 1995 ,
Administrator, for the Registrar, has given a judgment on              in which it rules :
11 August 1995 , in which it rules :
                                                                       a retirement pension granted under the legislation of one
where, pursuant to Article 7 ( 1 ) (a) of Council Directive            Member State, on the basis of periods of insurance
79/7/EEC of 19 December 1978 on the progressive                        personally completed in that State by the person concerned,
implementation of the principle of equal treatment for men             and a retirement pension obtained under the legislation of
and women in matters ofsocial security, a Member State has             another Member State by that person as a divorcee, on the
set the pensionable age for women at 60 and that for men at            basis of periods of insurance completed by that person's
65, that provision also allows it, first, to provide that the          former spouse, are not benefits of the same kind within the
rate of invalidity pension payable to persons becoming                 meaning of Article 12 (2) of Regulation (EEC) No 1408/71
incapacitated for work before they reach pensionable age is            of the Council of 14 June 1971 on the application of social
to be limited to the actual rate of retirement pension from            security schemes to employed persons, to self-employed
the age of 60 in the case of women and from the age of 65 in           persons and to members of their families moving within the
the case of men and, second, to reserve entitlement to                 Community, as amended and updated by Council
invalidity allowance, paid in addition to invalidity pension,          Regulation (EEC) No 2001 /83 of 2 June 1983, and
to those persons who are aged under 55, in the case of                 Articles 12 (2) and 46a of Regulation (EEC) No 1408/71 , as
women, and under 60, in the case of men, at the time when              amended by Council Regulation (EEC) No 1248/92 of
they first become incapacitated for work .                             30 April 1992 .
 (') OJ No C 146 , 28 . 5 . 1994 .                                     (') OJ No C 132 , 14 . 5 . 1994 .
                JUDGMENT OF THE COURT
                                                                                      JUDGMENT OF THE COURT
                         ( First Chamber)
                                                                                               ( Fifth Chamber)
                        of 11 August 1995
                                                                                             of 11 August 1995
 in Case C-98/94 ( reference for a preliminary ruling from the
 Arbeidsrechtbank Antwerpen ): Christel Schmidt v.                      in   Case   C-240/94 : Commission of the            European
                 Rijksdienst voor Pensioenen ( ] )                                        Communities v. Ireland (*)
  (Regulation (EEC) No 1408/71 — Social security —                      (Failure to fulfil obligations — Non-transposition of
 National rules against overlapping — Benefits of the same              Directives 89/336/EEC and 92/31/EEC — Electromagnetic
                                 kind)                                                            compatibility)
                            ( 95/C 268/18 )                                                       ( 95/C 268/ 19 )
                   (Language of the case: Dutch)                                        (Language of the case: English)
  In Case C-98/94 : reference to the Court under Article 177 of         In    Case   C-240/94 :      Commission    of the   European
  the EC Treaty by the Arbeidsrechtbank Antwerpen                        Communities (agents: Thomas F. Cusack and David
  ( Belgium ) for a preliminary ruling in the proceedings               Mclntyre) against Ireland ( agent: Michael A. Buckley) —
  pending before that court between Christel Schmidt and                 application for a declaration that, by omitting to bring into
  Rijksdienst voor Pensioenen on the interpretation of                   force the laws, regulations and administrative provisions
  Articles 12 ( 2 ) and 46 of Regulation ( EEC) No 1408/71 of            necessary to comply with Council Directive 89/336/EEC of
  the Council of 14 June 1971 on the application of social               3 May 1989 on the approximation of the laws of the
  security schemes to employed persons, to self-employed                 Member States relating to electromagnetic compatibility