CELEX: C2002/109/24
Language: en
Date: 2002-05-04 00:00:00
Title: Order of the Court (Fourth Chamber) of 24 January 2002 in Case C-45/00 (reference for a preliminary ruling from the Supremo Tribunal Administrativo): Sonae Turismo, SGPS, SA, against Fazenda Pública (Article 104(3) of the Rules of Procedure — Directive 69/335/EEC — Mandatory recordal in a commercial register of the act relating to amendments to company statutes — Duties paid by way of fees or dues)

4.5.2002                 EN                     Official Journal of the European Communities                                             C 109/15
Treaty, the Court (Second Chamber), composed of: N. Colneric               1.   Council Directive 69/335/EEC of 17 July 1969 concerning
(Rapporteur), President of the Chamber, R. Schintgen and                        indirect taxes on the raising of capital, as amended by Council
V. Skouris, Judges; S. Alber, Advocate General; R. Grass,                       Directive 85/303/EEC of 10 June 1985, must be interpreted
Registrar, has given a judgment on 27 February 2002, in                         as meaning that charges collected in respect of the recordal in a
which it:                                                                       national commercial register of an increase in the capital of a
                                                                                capital company or of any other transaction falling within the
                                                                                scope of that directive constitute a tax within the meaning of
1.    Declares that, by failing to adopt all the measures necessary to
                                                                                that directive.
      comply with Council Directive 98/18/EC of 17 March 1998
      on safety rules and standards for passenger ships, the Kingdom
      of Belgium has failed to fulfil its obligations under that
      directive;
                                                                           2.   The charges payable in respect of recordal in a national
2.    Orders the Kingdom of Belgium to pay the costs.                           commercial register of an increase in the capital of a capital
                                                                                company or of any other transaction covered by Directive
                                                                                69/335, as amended by Directive 85/303, are, inasmuch as
(1) OJ C 161 of 2.6.2001.                                                       they constitute a tax within the meaning of the directive,
                                                                                prohibited in principle by Article 10(c) of that directive.
                                                                           3.   Charges levied in respect of the recordal in a national commercial
                                                                                register of an increase in the capital of a capital company or of
                     ORDER OF THE COURT                                         any other transaction covered by Directive 69/335, as amended
                                                                                by Directive 85/303, the amount of which increases directly
                         (Fourth Chamber)                                       and without restriction in proportion to the paid-up capital of
                                                                                the company are not duties paid by way of fees or dues.
                         of 24 January 2002
in Case C-45/00 (reference for a preliminary ruling from
                                                                           4.   Charges paid by way of fees or dues, within the meaning of
the Supremo Tribunal Administrativo): Sonae Turismo,
                                                                                Article 12(1)(e) of Directive 69/335, as amended by Directive
              SGPS, SA, against Fazenda Pública (1)
                                                                                85/303, include only those fees paid the amount of which is
                                                                                calculated on the basis of the cost of the service provided.
(Article 104(3) of the Rules of Procedure — Directive
69/335/EEC — Mandatory recordal in a commercial register
of the act relating to amendments to company statutes —
                 Duties paid by way of fees or dues)
                                                                           5.   In order to calculate the amount of such charges, a Member
                                                                                State is entitled to take into account not only the costs in
                           (2002/C 109/24)                                      materials and salary terms which are directly linked to the
                                                                                registration operations in consideration of which they are paid,
                  (Language of the case: Portuguese)                            but also the portion of the relevant general administrative costs
                                                                                which are attributable to those operations. It is permissible for
                                                                                a Member State to levy a charge only in respect of major
(Provisional translation; the definitive translation will be published          registration operations and for it to pass on to them the cost of
                    in the European Court Reports)                              minor operations carried out free of charge.
In Case C-45/00: reference to the Court under Article 234 EC
from the Supremo Tribunal Administrativo (Portugal) for a                  6.   The cost of registration in the commercial registration may be
preliminary ruling in the proceedings pending before that                       assessed at a flat rate and must be established by reasonable
court between Sonae Turismo, SGPS, SA, and Fazenda Pública,                    means taking into account, in particular, the number and the
Ministério Público, intervener — on the interpretation of                      type of agents, the time employed by those agents and the
Articles 4, 10 and 12(1)(e) of Council Directive 69/335/EEC of                  various materials necessary to the completion of that operation.
17 July 1969 concerning indirect taxes on the raising of capital                However, a Member State is entitled to fix in advance, on the
(OJ English Special Edition, 1969(II) p. 412), as amended by                    basis of the average foreseeable registration costs, standard
Council Directive 85/303/EEC of 10 June 1985 (OJ 1985                           charges for the completion of the formalities for registering
L 156, p. 23) — the Court (Fourth Chamber), composed of:                        capital companies. There is nothing to prevent the amount of
D.A.O. Edward (Rapporteur), acting as President of the Fourth                   those charges being established for an indeterminate period
Chamber, and A. La Pergola and C.W.A. Timmermans, Judges;                       provided that the Member State satisfies itself, at regular
L.A. Geelhoed, Advocate General; R. Grass, Registrar, has made                  intervals, for instance every year, that they continue not to
an order on 24 January 2002, in which it has ruled:                             exceed its registration costs.
 ---pagebreak--- C 109/16                EN                      Official Journal of the European Communities                                           4.5.2002
7.    Article 10 of Directive 69/335, as amended by Directive              2.    Orders Royal Olympic Cruises Ltd, Valentine Oceanic Trading
      85/303, gives rise to rights on which individuals may rely                 Inc., Caroline Shipping Inc., Simpson Navigation Ltd, Solar
      before national courts.                                                    Navigation Corporation, Ocean Quest Sea Carriers Ltd, Athena
                                                                                 2004 SA, Freewind Shipping Co. and Elliniki Etaireia
                                                                                 Diipeirotikon Grammon AE to pay the costs.
(1) OJ 2000 C 122.
                                                                           (1) OJ C 108 of 7.4.2002.
                    ORDER OF THE COURT
                                                                                               ORDER OF THE COURT
                          (First Chamber)
                                                                                                     (Fifth Chamber)
                        of 15 January 2002
                                                                                                   of 31 January 2002
in Case C-49/01 P: Royal Olympic Cruises Ltd and Others
v Council of the European Union and Commission of the
                   European Communities (1)                                in Case C-161/01 P: Franco Campoli v Commission of the
                                                                                              European Communities (1)
(Appeal — Non-contractual liability of the Community —
Harm caused by armed intervention in the Federal Republic                  (Appeal — Application for annulment of a decision transfer-
       of Yugoslavia — Appeal manifestly unfounded)                        ring an official and appointing a different official to the
                                                                           vacant post — Disguised disciplinary measure — Rights of
                                                                                      defence — Appeal manifestly inadmissible)
                          (2002/C 109/25)
                                                                                                     (2002/C 109/26)
                    (Language of the case: Greek)
                                                                                               (Language of the case: French)
(Provisional translation; the definitive translation will be published
                   in the European Court Reports)
                                                                           (Provisional translation; the definitive translation will be published
                                                                                              in the European Court Reports)
In Case C-49/01 P: Royal Olympic Cruises Ltd, established in
Monrovia (Liberia), Valentine Oceanic Trading Inc., established
in Monrovia, Caroline Shipping Inc., established in Monrovia,              In Case C-161/01 P: Franco Campoli, residing in Brussels
Simpson Navigation Ltd, established in Monrovia, Solar Navi-               (Belgium), represented by S. Diana, avocat, — appeal against
gation Corporation, established in Monrovia, Ocean Quest Sea               the judgment of the Court of First Instance of the European
Carriers Ltd, established in Monrovia, Athena 2004 SA,                     Communities (Fifth Chamber) of 6 March 2001 in Case
established in Monrovia, Freewind Shipping Co., established in             T-100/00 Campoli v Commission [2001] ECR FP I-A-71 and
Monrovia, and Elliniki Etaireia Diipeirotikon Grammon AE,                  II-347, seeking to have that judgment set aside, the other
established in Pireus (Greece), represented by N. Skandamis                party to the proceedings being Commission of the European
and A. Potamianos, dikigoroi — appeal against the order of                 Communities (Agents: J. Currall and D. Waelbroeck) — the
the Court of First Instance of the European Communities                    Court (Fifth Chamber), composed of P. Jann, President of the
(Second Chamber) of 12 December 2000 in Case T-201/99                      Chamber, S. von Bahr, D.A.O. Edward (Rapporteur), A. La
Royal Olympic Cruises and Others v Council and Commission                  Pergola and C.W.A: Timmermans, Judges; L.A. Geelhoed,
[2000] ECR II-4005, seeking to have that order set aside, the              Advocate General; R. Grass, Registrar, has made an order on
other parties to the proceedings being Council of the European             31 January 2002, in which it:
Union (Agents: M. Vitsentzatos and S. Kyriakopolou) and
Commission of the European Communities (Agents: T. Chris-                  1.    Dismisses the appeal;
toforou and A. van Solinge) — the Court (First Chamber),
composed of: P. Jann (Rapporteur), President of the Chamber,               2.    Orders Mr. Campoli to pay the costs.
L. Sevón and M. Wathelet, Judges; A. Tizzano, Advocate
General; R. Grass, Registrar, has made an order on 15 January
2002, in which it:                                                         (1) OJ C 200 of 14.7.2001.
1.    Dismisses the appeal;