CELEX: C2000/233/19
Language: en
Date: 2000-08-12 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 25 May 2000 in Case C-50/99 (reference for a preliminary ruling from the Tribunal de Grande Instance, Paris): Jean-Marie Podesta v Caisse de Retraite par répartition des Ingénieurs Cadres & Assimilés (CRICA) and Others (Social policy — Equal pay for men and women — Private, inter-occupational, supplementary retirement pension scheme based on defined contributions and run on a "pay-as-you-go" basis— Survivors' pensions for which the age conditions for grant vary according to sex)

C 233/10                 EN                      Official Journal of the European Communities                                      12.8.2000
The first sentence of Article 3a(3) of Council Regulation (EEC)             Article 119 of the EC Treaty (Articles 117 to 120 of the EC Treaty
No 857/84 of 31 March 1984 adopting general rules for the                   have been replaced by Articles 136 EC to 143 EC) applies to
application of the levy referred to in Article 5c of Regulation (EEC)       supplementary retirement pension schemes, such as that at issue in
No 804/68 in the milk and milk products sector, as amended by               the main proceedings, and precludes those schemes from discrimina-
Council Regulation (EEC) No 1639/91 of 13 June 1991, must be                ting, as from 17 May 1990, between men and women in respect of
interpreted in the light of the principles governing the system for the     the age at which their spouse is entitled to a survivor’s pension
grant of a special reference quantity as meaning that a producer            following the death of those employees.
holding an original reference quantity who provisionally receives a
special reference quantity in addition may not be definitively allocated
that special reference quantity, regardless of the other conditions
                                                                            (1) OJ C 100 of 10.4.1999.
required, when he himself has not used it in order to increase current
milk production on his holding. That is the case where such a
producer leases out his original reference quantity and produces on
his holding only his provisional special reference quantity of milk.
(1) OJ C 278 of 5.9.1998.
                                                                                             JUDGMENT OF THE COURT
                                                                                                    (Second Chamber)
                  JUDGMENT OF THE COURT
                                                                                                      of 8 June 2000
                           (Fifth Chamber)
                                                                            in Case C-98/98 (reference for a preliminary ruling from
                           of 25 May 2000                                   the High Court of Justice (England &Wales), Queen’s
                                                                            Bench Division (Divisional Court)): Commissioners of
in Case C-50/99 (reference for a preliminary ruling from                               Customs & Excise v Midland Bank plc (1)
the Tribunal de Grande Instance, Paris): Jean-Marie
Podesta v Caisse de Retraite par répartition des Ingénieurs                 (Value added tax — First and Sixth VAT Directives —
          Cadres & Assimilés (CRICA) and Others (1)                         Deduction of input tax — Taxable person carrying out both
                                                                            taxable and exempt transactions — Attribution of input
(Social policy — Equal pay for men and women — Private,                     services to output transactions — Need for a direct and
inter-occupational, supplementary retirement pension sche-                                            immediate link)
me based on defined contributions and run on a ‘pay-as-you-
go’ basis— Survivors’ pensions for which the age conditions
                  for grant vary according to sex)                                                   (2000/C 233/20)
                           (2000/C 233/19)
                                                                                               (Language of the case: English)
                     (Language of the case: French)                         In Case C-98/98: reference to the Court under Article 177 of
                                                                            the EC Treaty (now Article 234 EC) from the High Court of
                                                                            Justice (England & Wales), Queen’s Bench Division (Divisional
(Provisional translation; the definitive translation will be published      Court), United Kingdom, for a preliminary ruling in the
                    in the European Court Reports)                          proceedings pending before that court between Commissio-
                                                                            ners of Customs & Excise plc and Midland Bank plc — on the
In Case C-50/99: reference to the Court under Article 177 of                interpretation of Article 2 of the First Council Directive
the EC Treaty (now Article 234 EC) from the Tribunal                        67/227/EEC of 11 April 1967 on the harmonisation of
de Grande Instance, Paris, for a preliminary ruling in the                  legislation of Member States concerning turnover taxes (OJ,
proceedings pending before that court between Jean-Marie                    English Special Edition 1967, p. 14) and Article 17(2), (3) and
Podesta and Caisse de Retraite par répartition des Ingénieurs               (5) of the Sixth Council Directive 77/388/EEC of 17 May 1977
Cadres & Assimilés (CRICA) and Others — on the interpreta-                  on the harmonisation of the laws of the Member States relating
tion of Article 119 of the EC Treaty (Articles 117 to 120 of                to turnover taxes — Common system of value added tax:
the EC Treaty have been replaced by Articles 136 EC to 143 EC)              uniform basis of assessment (OJ 1977 L 145, p. 1)— the Court
— the Court (Fifth Chamber), composed of: D.A.O. Edward,                    (Second Chamber), composed of: R. Schintgen, President of
President of the Chamber, L. Sevón, P.J.G. Kapteyn (Rappor-                the Chamber, G. Hirsch (Rapporteur) and H. Ragnemalm,
teur), P. Jann and M. Wathelet, Judges; J. Mischo, Advocate                 Judges; A. Saggio, Advocate General; L. Hewlett, Principal
General; L. Hewlett, Administrator, for the Registrar, has given            Administrator, for the Registrar, has given a judgment on
a judgment on 25 May 2000, in which it has ruled:                           8 June 2000, in which it has ruled: