CELEX: C1997/318/19
Language: en
Date: 1997-10-18 00:00:00
Title: Reference for a preliminary ruling by the High Court of Ireland, by order of that court dated 29 May 1997, in the case of Connemara Machine Turf Company against Coillte Teoranta (Case C-306/97)

18 . 10 . 97                 I EN                  Official Journal of the European Communities                                  C 318/ 11
Reference for a preliminary ruling by the High Court                          2 . Is it compatible with the applicable Community law,
of Ireland, by order of that court dated 29 May 1997, in                           and in particular with Articles 52 and 58 of the EC
the case of Connemara Machine Turf Company against                                 Treaty, read together, for the tax levied in a non­
                                Coillte Teoranta                                   member State on the profits of a subsidiary in that
                                ( Case C-306/97)                                   State of a branch establishment in Germany of a
                                                                                   company having its seat in another Member State not
                                  ( 97/C 318/19 )                                  to be credited against the German corporation tax on
                                                                                   that German branch establishment under the same
                                                                                   conditions as for a company having its seat in
Reference has been made to the Court of Justice of the                             Germany ?
European Communities by an order of the High Court of
Ireland dated 29 May 1997, which was received at the
Court Registry on 2 September 1997, for a preliminary                         3 . Is it compatible with the applicable Community law,
ruling in the case of Connemara Machine Turf Company '                             and in particular with Articles 52 and 58 of the EC
against Coillte Teoranta on the following questions:                               Treaty, read together, for a branch establishment in
                                                                                   Germany of a company having its seat in another
                                                                                   Member State not to be accorded Schachtelprivileg in
( i ) Is the Defendant a 'contracting authority' within
                                                                                   respect of capital tax under the same conditions as for
       the definition of the term 'contracting authorities'                        a company having its seat in Germany ?
       contained in Article 1 ( b) of Council Directive 77/62/
       EEC H ?
( ii ) Is the Defendant a 'contracting authority' within
       the definition of the term 'contracting authorities'
       contained in Article 1 ( b) of Council Directive 93/36/
       EEC ( 2)?                                                              Reference for a preliminary ruling by Pretura
                                                                              Circondariale di Bari, by order of that court of 19 August
(') Council        Directive      77/62/EEC   of   21  December    1976         1997, in the case of Giuseppe Manfredi v. Regione Puglia
      coordinating procedures for the award of public supply                                            ( Case C-308/97)
      contracts ( OJ L 13 , 15 . 1 . 1977, p. 1 ).
( 2 ) Council Directive 93/36/EEC of 14 June 1993 coordinating                                              97/C 318/21 )
      procedures for the award of public supply contracts ( OJ L 199,
      9 . 8 . 1993 , p. 1 ).
                                                                              Reference has been made to the Court of Justice of the
                                                                              European Communities by an order of the Pretura
                                                                              Circondariale di Bari ( Magistrate's Court, District of Bari )
                                                                              of 19 August 1997, which was received at the Court
                                                                              Registry on 3 September 1997, for a preliminary ruling
Reference for a preliminary ruling from the Finanzgericht                     in the case of Giuseppe Manfredi v. Regione Puglia
Koln by order of that court of 30 June 1997 in the case of                    concerning the extension of the prohibition of the planting
Compagnie de Saint-Gobain, German branch v. Finanzamt                         of new vines laid down in Article 6 ( 1 ) of Council
                               Aachen-Innenstadt                              Regulation ( EEC) No 822/87 ( ] ) to vines intended for the
                                                                              production of table grapes.
                                  Case C-307/97 )
                                  ( 97/C 318/20 )                             0 ) OJ L 84, 27. 3 . 1987, p . 1 .
Reference has been made to the Court of Justice of the
European Communities by an order of the Finanzgericht
Koln (Finance Court, Cologne ) of 30 June 1997, which
was received at the Court Registry on 2 September 1997,
for a preliminary ruling in the case of Compagnie de                          Appeal brought on 4 September 1997 by the Commission
Saint-Gobain, German branch v. Finanzamt Aachen­                              of the European Communities against the judgment
Innenstadt on the following questions:                                        delivered on 10 July 1997 by the Second Chamber
                                                                              ( extended composition) of the Court of First Instance of
1 . Is it compatible with the applicable Community law,                       the European Communities in Case T-227/95 between
       and in particular with Articles 52 and 58 of the EC                    AssiDoman Kraft Products AB and Others and the
       Treaty, read together, for a branch establishment in                            Commission of the European Communities
       Germany of a company having its seat in another                                                ( Case C-3 10/97 P)
       Member State not to be accorded Schachtelprivileg (a
       form of tax relief in respect of profits distributed                                               ( 97/C 318/22 )
       between parent company and subsidiary) in respect of
       dividends under a double taxation agreement with a
       non-member State under the same conditions as for a                    An appeal against the judgment delivered on 10 July 1997
       company having its seat in Germany ?                                   by the Second Chamber (extended composition) of the