CELEX: C2002/274/21
Language: en
Date: 2002-11-09 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 17 September 2002 in Case C-392/00 (Reference for a preliminary ruling from the Bundesfinanzhof): Finanzamt Hannover-Nord v Norddeutsche Gesellschaft zur Beratung und Durchführung von Entsorgungsaufgaben bei Kernkraftwerken mbH (Raising of capital — Directive 69/335/EEC — Capital duty — Interest-free loans granted by members — Profit and loss transfer agreement)

9.11.2002               EN                       Official Journal of the European Communities                                             C 274/13
                 JUDGMENT OF THE COURT                                                        JUDGMENT OF THE COURT
                                                                                                        (Sixth Chamber)
                          (Fifth Chamber)
                                                                                                   of 17 September 2002
                      of 12 September 2002
                                                                            in Case C-392/00 (Reference for a preliminary ruling
                                                                            from the Bundesfinanzhof): Finanzamt Hannover-Nord v
in Case C-351/00 (Reference for a preliminary ruling from                   Norddeutsche Gesellschaft zur Beratung und Durch-
            the vakuutusoikeus): Pirkko Niemi (1)                           führung von Entsorgungsaufgaben bei Kernkraftwerken
                                                                                                             mbH (1)
(Social policy — Equal treatment for men and women —                        (Raising of capital — Directive 69/335/EEC — Capital duty
Applicability of Article 119 of the EC Treaty (Articles 117                 — Interest-free loans granted by members — Profit and loss
to 120 of the EC Treaty have been replaced by Articles 136                                            transfer agreement)
EC to 143 EC) or Directive 79/7/EEC — Concept of ‘pay’ —
        Retirement pension scheme for public servants)
                                                                                                        (2002/C 274/21)
                          (2002/C 274/20)                                                       (Language of the case: German)
                                                                            (Provisional translation; the definitive translation will be published
                   (Language of the case: Finnish)                                              in the European Court Reports)
(Provisional translation; the definitive translation will be published
                   in the European Court Reports)                           In Case C-392/00: Reference to the Court under Article 234
                                                                            EC by the Bundesfinanzhof (Germany) for a preliminary
                                                                            ruling in the proceedings pending before that court between
                                                                            Finanzamt Hannover-Nord and Norddeutsche Gesellschaft zur
                                                                            Beratung und Durchführung von Entsorgungsaufgaben bei
                                                                            Kernkraftwerken mbH, on the interpretation of Article 4(2)(b)
In Case C-351/00: Reference to the Court under Article 234
                                                                            of Council Directive 69/335/EEC of 17 July 1969 concerning
EC by the vakuutusoikeus (Finland) for a preliminary ruling in
                                                                            indirect taxes on the raising of capital (OJ, English Special
the proceedings brought by Pirkko Niemi on the interpretation
                                                                            Edition 1969 (II), p. 412), as amended by Council Directive
of Article 119 of the EC Treaty (Articles 117 to 120 of the EC
Treaty have been replaced by Articles 136 EC to 143 EC) and                 85/303/EEC of 10 June 1985 (OJ 1985 L 156, p. 23), the
                                                                            Court (Sixth Chamber), composed of: F. Macken, President of
of Council Directive 79/7/EEC of 19 December 1978 on the
                                                                            the Chamber, N. Colneric, J.-P. Puissochet, R. Schintgen
progressive implementation of the principle of equal treatment
                                                                            (Rapporteur) and V. Skouris, Judges; C. Stix-Hackl, Advocate
for men and women in matters of social security (OJ 1979 L 6,
                                                                            General; H. A. Rühl, Principal Administrator, for the Registrar,
p. 24), the Court (Fifth Chamber), composed of: P. Jann,
President of the Chamber, S. von Bahr, D. A. O. Edward,                     has given a judgment on 17 September 2002, in which it has
                                                                            ruled:
M. Wathelet and C. W. A. Timmermans (Rapporteur), Judges;
S. Alber, Advocate General; H. von Holstein, Deputy Registrar,
has given a judgment on 12 September 2002, in which it has                  Article 4(2)(b) of Council Directive 69/335/EEC of 17 July 1969
ruled:                                                                      concerning indirect taxes on the raising of capital, as amended by
                                                                            Council Directive 85/303/EEC of 10 June 1985, must be interpreted
                                                                            as not precluding the charging of capital duty on the amount of
A pension such as that paid under the Valtion eläkelaki (State              interest saved by a company by virtue of an interest-free loan granted
Pensions Law) 280/1966 as amended by Law 638/1994 falls                     to it by its members where a profit and loss transfer agreement was
within the scope of Article 119 of the EC Treaty (Articles 117 to           entered into by the members and the company before the loan was
120 of the EC Treaty have been replaced by Articles 136 EC to 143           granted, if the interest thereby saved has durably increased the
EC).                                                                        company’s assets. It is for the national court to determine, in the light
                                                                            of all the characteristics of the transaction at issue, whether, and if so
                                                                            to what extent, the interest saved has in fact had that effect.
( 1) OJ C 335 of 25.11.2000.
                                                                            (1 ) OJ C 372 of 23.12.2000.