CELEX: C2001/173/17
Language: en
Date: 2001-06-16 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 22 February 2001 in Joined Cases C-52/99 and C-53/99 (reference for a preliminary ruling from the Cour du Travail de Liège (Belgium)): Office National des Pensions (ONP) v Gioconda Camarotto (C-52/99), Giuseppina Vignone (C-53/99) (Council Regulation (EEC) No 1408/71, as amended by Regulation (EEC) No 1248/92 — Social security Insurance relating to old age and death — Calculation of benefits — Changes to the rules governing calculation of benefits)

16.6.2001                 EN                        Official Journal of the European Communities                                            C 173/11
services acquired by the transferor in order to effect the transfer have       1.    Article 95a of Regulation (EEC) No 1408/71 of the Council
a direct and immediate link with a clearly defined part of his economic              of 14 June 1971 on the application of social security schemes
activities, so that the costs of those services form part of the overheads           to employed persons, to self-employed persons and to members
of that part of the business, and all the transactions relating to that              of their families moving within the Community, as amended by
part of the business are subject to value added tax, he may deduct all               Council Regulation (EEC) No 1248/92 of 30 April 1992,
the value added tax charged on his costs of acquiring those services.                laying down transitional provisions for application of Regu-
                                                                                     lation No 1248/92, applies to recipients of pensions who,
                                                                                     before the date of entry into force of the amendments introduced
(1) OJ C 1 of 4.1.1999.                                                              by the latter regulation, had already brought proceedings before
                                                                                     a national court seeking to obtain the right to the pension
                                                                                     by contesting the application of the national rules against
                                                                                     overlapping, even if a final decision in those proceedings had
                                                                                     not yet been given at the time of the entry into force of the new
                                                                                     provisions.
                                                                               2.    It is for the national court to determine, first, whether its
                                                                                     national law requires an application for review to be made
                   JUDGMENT OF THE COURT                                             either to the competent social security institution within the
                                                                                     period prescribed and in accordance with the relevant formal
                                                                                     requirements, or to the court itself according to the applicable
                            (Fifth Chamber)                                          rules of procedure. Second, it is for that court to ensure that
                                                                                     those requirements are not less favourable than those governing
                         of 22 February 2001                                         similar situations under domestic law and that they are not
                                                                                     such as to render impossible in practice or excessively difficult
                                                                                     the exercise of the rights conferred on claimants by Regulation
in Joined Cases C-52/99 and C-53/99 (reference for a                                 No 1408/71, as amended by Regulation No 1248/92.
preliminary ruling from the Cour du Travail de Liège
(Belgium)): Office National des Pensions (ONP) v Giocon-
da Camarotto (C-52/99), Giuseppina Vignone (C-53/99) (1)                       (1) OJ C 100 of 10.4.1999.
(Council Regulation (EEC) No 1408/71, as amended by
Regulation (EEC) No 1248/92 — Social security Insurance
relating to old age and death — Calculation of benefits —
    Changes to the rules governing calculation of benefits)
                            (2001/C 173/17)                                                      JUDGMENT OF THE COURT
                                                                                                        (Second Chamber)
                      (Language of the case: French)
                                                                                                       of 22 February 2001
(Provisional translation; the definitive translation will be published         in Case C-187/99 (reference for a preliminary ruling from
                     in the European Court Reports)                            the Supremo Tribunal Administrativo): Fazenda Pública v
                                                                                           Fábrica de Queijo Eru Portuguesa Lda (1)
In Joined Cases C-52/99 and C-53/99: reference to the Court
under Article 177 of the EC Treaty (now Article 234 EC) from                   (Inward processing relief arrangements — Regulation (EEC)
the Cour du Travail de Liège (Higher Labour Court, Liège) for                  No 1999/85 — Rate of yield of the processing operation —
a preliminary ruling in the proceedings pending before that                    Authorisation issued by the competent customs authority —
court between Office National des Pensions (ONP) and Giocon-                   Power of that authority unilaterally to alter the rate of yield)
da Camarotto (C-52/99), Giuseppina Vignone (C-53/99) — on
the interpretation of Article 95a of Council Regulation (EEC)                                             (2001/C 173/18)
No 1408/71 of 14 June 1971 on the application of social
security schemes to employed persons, to self-employed
persons and to members of their families moving within the
                                                                                                 (Language of the case: Portuguese)
Community (OJ, English Special Edition 1971 (II), p. 416), as
amended by Council Regulation (EEC) No 1248/92 of 30 April
1992 (OJ 1992 L 136, p. 7) — the Court (Fifth Chamber),
composed of: A. La Pergola, President of the Chamber,                          (Provisional translation; the definitive translation will be published
D.A.O. Edward (Rapporteur) and P. Jann, Judges; S. Alber,                                          in the European Court Reports)
Advocate General; H. von Holstein, Deputy Registrar, for the
Registrar, has given a judgment on 22 February 2001, in                        In Case C-187/99: reference to the Court under Article 177 of
which it has ruled:                                                            the EC Treaty (now Article 234 EC) from the the Supremo