CELEX: C2001/303/13
Language: en
Date: 2001-10-27 00:00:00
Title: Case C-316/01: Reference for a preliminary ruling by the Unabhängiger Verwaltungssenat Wien by order of that court of 25 July 2001 in the case of Dr Eva Glawischnig against Bundeskanzler

C 303/8               EN                     Official Journal of the European Communities                                    27.10.2001
Reference for a preliminary ruling by the VAT and Duties                3.   Is Article 87(1) EC to be interpreted so that an aid is to
Tribunals, London Tribunal Centre, by direction of that                      be held to affect trade between Member States only if it
court of 24 July 2001, in the case of 1) Gil Insurance Ltd,                  has, or is capable of having, an appreciable effect on trade
2) UK Consumer Electronics Ltd, 3) Consumer Electronics                      between Member States? If so, what are the criteria for
Insurance Company Ltd, 4) Direct Vision Rentals Ltd,                         determining whether or not a measure has such an effect?
5) Homecare Insurance Ltd, 6) Pinnacle Insurance plc
      against Commissioners of Customs and Excise
                                                                        4.   Is Article 87(1) EC to be interpreted so that an aid is to
                                                                             be held to affect trade between Member States if as a
                                                                             result of that aid (1) traders in one Member State reduce
                                                                             the volumes of the goods they import from other Member
                        (Case C-308/01)                                      States; or (2) a trader who rents domestic appliances to
                                                                             customers in one Member State has a number of its rental
                                                                             contracts discontinued and disposes of those appliances
                                                                             in another Member State; or (3) insurance companies in
                                                                             one Member State, which provide insurance connected
                        (2001/C 303/12)                                      with the sales of domestic appliances, are placed at a
                                                                             competitive disadvantage with companies which sell
                                                                             direct insurance some of which are subsidiaries of
                                                                             companies in other Member States?
Reference has been made to the Court of Justice of the
European Communities by a direction of the VAT and Duties               5.   If, in the light of the answers to Questions 3 and 4, the
Tribunals of 24 July 2001, which was received at the Court                   higher rate of insurance premium tax constitutes a state
Registry on 6 August 2001, for a preliminary ruling in the                   aid within the meaning of Article 87(1) EC, is Article 88
case of 1) Gil Insurance Ltd, 2) UK Consumer Electronics Ltd,                EC to be interpreted so that, where the Commission is
3) Consumer Electronics Insurance Company Ltd, 4) Direct                     not informed of any plans to grant such aid, the legislative
Vision Rentals Ltd, 5) Homecare Insurance Ltd, 6) Pinnacle                   measures introducing the aid should be dis-applied and
Insurance plc against Commissioners of Customs and Excise,                   any tax paid under those measures should be repaid?
on the following questions:
                                                                        (1) OJ L 145, 13.6.1977, p. 1.
1.   Is Article 27 of the Sixth Council Directive of 17 May
     1977 on the harmonisation of the laws of the Member
     States relating to turnover taxes — common system of
     value added tax: uniform basis of assessment
     (77/388/EEC) (1) to be interpreted so that the prior
     authorisation of the Council was required before the
     introduction of a higher rate of tax on insurance pre-
     miums, which tax was designed to nullify the exemption
     for insurance services in Article 13 of the Directive; which
     was at a rate identical to the standard rate of value added        Reference for a preliminary ruling by the Unabhängiger
     tax; which was administered in the same way as value               Verwaltungssenat Wien by order of that court of 25 July
     added tax; which was intended with value added tax to              2001 in the case of Dr Eva Glawischnig against Bundes-
     form part of an inseparable whole; and where there was                                           kanzler
     no tax evasion or tax avoidance?
                                                                                                 (Case C-316/01)
2.   Is Article 33 of the Sixth Council Directive of 17 May
     1977 on the harmonisation of the laws of the Member                                        (2001/C 303/13)
     States relating to turnover taxes — common system of
     value added tax: uniform basis of assessment
     (77/388/EEC) to be interpreted so as to prevent a Member           Reference has been made to the Court of Justice of the
     State from introducing a tax on insurance premiums                 European Communities by order of the Unabhängiger Verwal-
     which is calculated by reference to the services supplied;         tungssenat Wien (Independent Administrative Chamber, Vien-
     which is proportional to the price of the services supplied;       na) of 25 July 2001, received at the Court Registry on
     which is charged at the final stage of sale to the consumer;       13 August 2001, for a preliminary ruling in the case of Dr Eva
     which is passed on to the final consumer in a manner               Glawischnig v Bundeskanzler on the following questions:
     characteristic of value added tax so that the burden of tax
     rests on the final consumer; which applies to the whole
     territory of the United kingdom; but which does not                1.   Can the name of the manufacturer of foodstuffs and their
     apply generally to all transactions relating to goods and               product description, in respect of which a complaint has
     services?                                                               been made in the context of the monitoring by the
 ---pagebreak--- 27.10.2001             EN                   Official Journal of the European Communities                                         C 303/9
      administrative authorities of instances of incorrect label-      2.    Is Article 13 of Decision No 1/80 of the Association
      ling, pursuant to Council Regulation (EC) No 1139/98 (1)               Council of 19 September 1980 on the development
      of 26 May 1998 concerning the compulsory indication                    of the Association between the European Economic
      of the labelling of certain foodstuffs produced from                   Community and Turkey also to be applied to workers
      genetically modified organisms of particulars other than               employed in Turkey, who, as long-distance lorry drivers
      those provided for in Directive 79/112/EEC (2), constitute             engaged in international haulage, regularly pass through
      ‘information relating to the environment’ within the                   a Member State of the Community without belonging to
      meaning of Article 2(a) of Council Directive                           the legitimate labour force of that Member State?
      90/313/EEC (3) of 7 June 1990 on the freedom of access
      to information on the environment?
                                                                       3.    Is Article 41(1) of the Additional Protocol of 23 Novem-
2.    Does information contained in administrative documents                 ber 1970 to the Agreement establishing an Association
      revealing the frequency with which administrative penal-               between the European Economic Community and Turkey
      ties have been imposed for infringement of Regulation                  to be interpreted as meaning that
      (EC) No 1139/98 constitute ‘information relating to the
      environment’ within the meaning of Article 2(a) of                     (a)   a Turkish worker is entitled to plead a restriction on
      Council Directive 90/313/EEC of 7 June 1990 on the                           the freedom to provide services which is contrary to
      freedom of access to information on the environment?                         the Additional Protocol and, if so, that
3.    Does information contained in administrative documents
      revealing the manufacturers and products to which                      (b) a new restriction on the freedom to provide services
      administrative penalties for infringement of Regulation                      also exists where a Member State of the Community,
      (EC) No 1139/98 relate constitute ‘information relating                      from the entry into force of the Additional Protocol,
      to the environment’ within the meaning of Article 2(a) of                    restricts the access of Turkish workers to the
      Council Directive 90/131/EEC of 7 June 1990 on the                           employment market and thereby impedes the free-
      freedom of access to information on the environment?                         dom to provide services of businessmen employing
                                                                                   the workers?
(1) OJ 1998 L 159, p. 4.
(2) OJ 1979 L 33, p. 1.
(3) OJ 1990 L 158, p. 56.
Reference for a preliminary ruling by the Bundessozial-
                                                                       Reference for a preliminary ruling by the Commissione
gericht by order of that court of 20 June 2001 in the case
                                                                       Tributaria Provinciale di Roma by order of that court of
of 1. Eran Abatay, 2. Abdulgam Balikci, 3. Ismail Birer and
                                                                       27 February 2001 in the case of Informatica e Telecomu-
          4. Rafik Günes v Bundesanstalt für Arbeit
                                                                       nicazioni I & T SpA against Direzione Regionale delle
                                                                                               Entrate per il Lazio
                         (Case C-317/01)
                         (2001/C 303/14)                                                        (Case C-318/01)
Reference has been made to the Court of Justice of the
European Communities by order of the Bundessozialgericht                                        (2001/C 303/15)
(Federal Social Court) of 20 June 2001, received at the Court
Registry on 13 August 2001, for a preliminary ruling in the
case of 1. Eran Abatay, 2. Abdulgam Balikci, 3. Ismail Birer           Reference has been made to the Court of Justice of the
and 4. Rafik Günes v Bundesanstalt für Arbeit (Federal Labour          European Communities by order of the Commissione Tributa-
Office) on the following questions:                                    ria Provinciale di Roma of 27 February 2001, which was
                                                                       received at the Court Registry on 14 August 2001, for a
1.    Is Article 13 of Decision No 1/80 of the Association             preliminary ruling in the case of Informatica e Telecomunica-
      Council of 19 September 1980 on the development                  zioni I & T SpA against Direzione Regionale delle Entrate per
      of the Association between the European Economic                 il Lazio on the following question:
      Community and Turkey to be interpreted as prohibiting
      a Member State of the Community from introducing
      national provisions which, in comparison with the pos-           Is a legislative measure imposing a charge on the net assets of
      ition under national law on 1 December 1980, lay down            a company having effects equivalent to an indirect charge on
      new restrictions on access to the employment market for          transfers compatible with Community law and in particular
      Turkish workers generally, or does the prohibition on            with Directive 69/335/EEC?
      introducing new restrictions under Article 13 of Decision
      No 1/80 relate only to the time when a worker is first
      legally resident and employed?