CELEX: C1997/009/01
Language: en
Date: 1997-01-11 00:00:00
Title: JUDGMENT OF THE COURT of 15 October 1996 in Case C-298/94 (reference for a preliminary ruling from the Arbeitsgericht Halberstadt): Annette Henke v. Gemeinde Schierke and Verwaltungsgemeinschaft 'Brocken' (Safeguarding of employees' rights in the event of transfers of undertakings - Transfer of certain administrative functions of a municipality to a body created for that purpose by several municipalities)

11 . 1 . 97          1 EN 1                  Official Journal of the European Communities                                      No C 9/ 1
                                                                       I
                                                                 (Information)
                                                   COURT OF JUSTICE
                                                             COURT OF JUSTICE
                  JUDGMENT OF THE COURT                                    administrative functions from a municipality to an
                         of 15 October 1996                                administrative collectivity such as the one in question in
                                                                           the main proceedings.
in Case C-298/94 (reference for a preliminary ruling from
the Arbeitsgericht Halberstadt): Annette Henke v.                          0 ) OJ No C 351 , 10 . 12. 1994. p. 10.
Gemeinde           Schierke      and      Verwaltungsgemeinschaft          (2 ) OJ No L 61 , 5 . 3 . 1977, p. 26 .
                             'Brocken' (M
 (Safeguarding of employees ' rights in the event of transfers
 of undertakings — Transfer of certain administrative
functions of a municipality to a body created for that
                 purpose by several municipalities)
                                                                                          JUDGMENT OF THE COURT
                              ( 97/C 9/01 )
                                                                                                      (Fifth Chamber)
                  (Language of the case: German)                                                    of 17 October 1996
                                                                          in Joined Cases C-283/94, C-291/94 and C-292/94
   (Provisional translation; the definitive translation will be            (references for preliminary rulings made by the
             published in the European Court Reports)                     Finanzgericht Köln): Denkavit Internationaal BV ( C-283/
                                                                          94 ), Vitic Amsterdam BV ( C-291/94 ) and Voormeer BV
In Case C-298/94 : reference to the Court pursuant to                                ( C-292/94 ) v. Bundesamt für Finanzen C1 )
Article 177 of the EC Treaty from the Arbeitsgericht                       (Harmonization of tax legislation — Taxation of company
( Labour Court) Halberstadt ( Germany) for a preliminary                           profits — Parent companies and subsidiaries)
ruling in the proceedings pending before that court
between        Annette     Henke       and   Gemeinde      Schierke,                                     .97/C 9/02 )
Verwaltungsgemeinschaft             ' Brocken'    —       on     the
interpretation of Article 1 ( 1 ) of Council Directive 77/187/                            (Language of the case: German)
EEC of 14 February 1977 on the approximation of the
laws of the Member States relating to the safeguarding of                    (Provisional translation; the definitive translation will be
employees' rights in the event of transfers of undertakings,                        published in the European Court Reports)
businesses or parts of businesses (2 ) — the Court,
composed of: G. C. Rodriguez Iglesias, President, G. F.                   In Joined Cases C-283/94, C-291 /94 and C-292/94:
Mancini, J. C. Moitinho de Almeida and J. L. Murray                       references to the Court pursuant to Article 177 of the EC
( Presidents of Chambers ), P. J. G. Kapteyn, D. A. O.                    Treaty by the Finanzgericht Köln (Finance Court,
Edward, J. -P. Puissochet ( Rapporteur ), G. Hirsch and H.                Cologne, Germany ) for preliminary rulings in the
Ragnemalm, Judges; C. O. Lenz, Advocate-General ; H. A.                   proceedings pending before that court between Denkavit
Rühl, Principal Administrator, for the Registrar, has given               Internationaal BV ( C-283/94 ), Vitic Amsterdam BV (C­
a judgment on 15 October 1996, in which it has ruled:                     291 /94 ) and Voormeer BV ( C-292/94 ) and the Bundesamt
                                                                          für Finanzen — on the interpretation of Articles 3 and 5
Article 1 (1 ) of Council Directive 77/187/EEC of                         of Council Directive 90/435/EEC of 23 July 1990 on the
14 February 1977 on the approximation of the laws of the                  common system of taxation applicable in the case of
Member States relating to the safeguarding of employees '                 parent companies and subsidiaries of different Member
rights in the event of transfers of undertakings, businesses              States (2 ) — the Court ( Fifth Chamber ), composed of: J. C.
or parts of businesses must be interpreted as meaning that                Moitinho de Almeida, President of the Chamber, L. Sevón,
the concept of a 'transfer of an undertaking, business or                 D. A. O. Edward, P. Jan ( Rapporteur ) and M. Wathelet,
part of a business ' does not apply to the transfer of                    Judges; F. G. Jacobs, Advocate-General; L. Hewlett,