CELEX: C1996/370/21
Language: en
Date: 1996-12-07 00:00:00
Title: Reference for a preliminary ruling by the French Cour de Cassation by judgment of that court of 8 October 1996 in the case of Drouot Assurances SA against Consolidated Metallurgical Industries (CMI Industrial Sites), GIE Réunion Européenne and Protea Assurance (Case C-351/96)

7 . 12 . 96               I EN I               Official Journal of the European Communities                                            No C 370/9
Reference for a preliminary ruling by the House of Lords,                         the exemption for 'insurance [...] transactions ' to
by order of that court of 15 October 1996, in the case of                         supplies made by persons permitted to carry on
Card Protection Plan Ltd against Commissioners of                                 insurance business under the law of that Member State ?
                            Customs and Excise
                              Case C-349/96 )                              (') Council Directive 77/388/EEC of 17 May 1977 on the
                                                                                 harmonization of the laws of the Member States relating to
                               ( 96/C 370/20 )                                   turnover taxes — Common system of value added tax :
                                                                                 uniform basis of assessment ( OJ No L 145 , 13 . 6 . 1977, p. 1 ).
                                                                           ( 2 ) Council Directive 73/239/EEC of 24 July 1973 on the
                                                                                 coordination of laws, regulations and administrative provisions
                                                                                 relating to the taking-up and pursuit of the business of direct
Reference has been made to the Court of Justice of the                           insurance other than life assurance ( OJ No L 228 , 16 . 8 . 1973 ,
European Communities by an order of the House of Lords                           p. 3 ).
of 15 October 1996, which was received at the Court                        ( 3 ) Council Directive 84/641 /EEC of 10 December 1984 amending,
Registry on 21 October 1996, for a preliminary ruling in                         particularly as regards tourist assistance, the first Directive ( 73/
the case of Card Protection Plan Ltd against Commissioners                       239/EEC ) on the coordination of laws , regulations and
of Customs and Excise, on the following questions:                               administrative provisions relating to the taking-up and pursuit
                                                                                 of the business of direct insurance other than life assurance ( OJ
                                                                                 No L 339, 27. 12 . 1984, p. 21 ).
                                                                           ( 4 ) Council Directive 77/92/EEC of 13 December 1976 on
                                                                                 measures to facilitate the effective exercise of freedom of
1 . Having regard to the provisions of the sixth VAT                             establishment and freedom to provide services in respect of the
     Directive (*) and in particular to Article 2 ( 1 ) thereof,                 activities of insurance agents and brokers (ex ISIC Group 630 )
     what is the proper test to be applied in deciding                           and, in particular, transitional measures in respect of those
     whether a transaction consists for VAT purposes of a                        activities ( OJ No L 26 , 31 . 1 . 1977, p. 14 ).
     single composite supply or of two or more independent
     supplies ?
2 . Does the supply by an undertaking of a service or
     services of the kind provided by Card Protection Plan                 Reference for a preliminary ruling by the French Cour de
     Limited ( CPP ) through the card protection plan                      Cassation by judgment of that court of 8 October 1996 in
     operated by them constitute for VAT purposes a single                 the case of Drouot Assurances SA against Consolidated
     composite supply or two or more independent supplies ?                Metallurgical Industries ( CMI Industrial Sites ), GIE
     Are there any particular features of the present case,                              Reunion Europeenne and Protea Assurance
     such as the payment of a single price by the customer or                                           Case C-351 /96 )
     the involvement of Continental Assurance Company of
     London pic as well as CPP, that affect the answer to                                                 ( 96/C 370/21 )
     that question ?
                                                                           Reference has been made to the Court of Justice of the
3 . Do such supply or supplies constitute or include
                                                                         ' European Communities by judgment of the French Cour ,de
     ' insurance [...] transactions including related services
                                                                           Cassation ( Court of Cassation ) of 8 October 1996 , received
     performed by insurance [...] agents' within the meaning
     of Article 13 ( B ) ( a ) of the sixth VAT Directive ? In
                                                                           at the Court Registry on 25 October 1996 , for a
                                                                           preliminary ruling in the case of Drouot Assurances SA
     particular, for the purpose of answering that question :
                                                                           against Consolidated Metallurgical Industries ( CMI
                                                                           Industrial Sites ), GIE Reunion Europeenne and Protea
                                                                           Assurance on the following question :
     a . Does ' insurance' within the meaning of Article 13
          ( B ) ( a ) of the sixth VAT Directive include the classes
          of activity, in particular ' assistance ' activity, listed in
          the Annex to Council Directive 73/239/EEC ( 2 ) (the             With regard in particular to the independent concept of
          first Council Directive on non-life insurance ), as              ' same parties' used in Article 21 of the Convention of
          amended by Directive 84/641 /EEC ( 3 )?                          27 September 1968 on jurisdiction and the enforcement of
                                                                           judgments in civil and commercial matters, is there inter­
                                                                           State lis alibi pendens for the purposes of that provision
     b. Do the 'related services of [...] insurance agents' in             where a court of one contracting State is seised by the
          Article 13 ( B ) ( a ) of the sixth VAT Directive                insurer of a vessel that has been shipwrecked with an action
          constitute or include the activities referred to in              seeking from the owner and the insurer of the cargo on
          Article 2 of Council Directive 77/92/EEC ( 4 )?                  board partial reimbursement, by way of contribution to the
                                                                           general average, of the refloating costs, when a court of
                                                                           another contracting State has already been seised by that
                                                                           owner and insurer with an action against the owner and the
4 . Is it compatible with Article 13 ( B ) ( a ) of the sixth VAT          charterer of the vessel for a declaration that they were not
     Directive for a Member State to restrict the scope of                 obliged to contribute to the general average, and the court
 ---pagebreak--- No C 370/ 10               EN |                    Official Journal of the European Communities                                       7 . 12 . 96
seised second declines jurisdiction, despite the parties in the               Action brought on 31 October 1996 by the Commission of
two cases not being strictly identical , on the ground that the               the European Communities against the Kingdom of
procedural law aipplicable before the court seised first                                                        Belgium
' restricts the opportunity for an insurer to be party to                                                 ( Case C-357/96 )
proceedings in which the insured is involved' so that the
insurer of the vessel is in fact also involved, through the                                                 ( 96/C 370/23 )
intermediary of the insured, in the case brought first ?
                                                                              An action against the Kingdom of Belgium was brought
                                                                              before the Court of Justice of the European Communities
                                                                              on 31 October 1996 by the Commission of the European
                                                                              Communities, represented by Gotz zur Hausen, Legal
                                                                              Adviser, acting as Agent, with an address for service in
Action brought on 31 October 1996 by the Commission of                        Luxembourg at the office of Carlos Gomez de la Cruz,
the European Communities against the Kingdom of                               Wagner Centre, Kirchberg.
                                  Belgium
                            ( Case C-356/96 )                                 The Commission of the European Communities claims that
                                                                              the Court should :
                              ( 96/C 370/22 )
                                                                              — declare that, by failing to adopt the laws, regulations
An action against the Kingdom of Belgium was brought                                 and administrative measures necessary in order to
before the Court of Justice of the European Communities                              comply with Commission Directive 94/ 15/EEC of
on 31 October 1996 by the Commission of the European                                 15 April 1994 ( ] ) adapting to technical progress for the
Communities, represented by Gotz zur Hausen, Legal                                   first time Council Directive 90/220/EEC ( 2 ) on the
Adviser, acting as Agent, with an address for service in                             deliberate release into the environment of genetically
Luxembourg at the office of Carlos Gomez de la Cruz,                                 modified organisms, the Kingdom of Belgium has failed
Wagner Centre, Kirchberg.                                                            to fulfil its obligations under that Directive,
                                                                              — order the Kingdom of Belgium to pay the costs .
The Commission of the European Communities claims that
the Court should :
                                                                              Pleas in law and main arguments adduced in support:
— declare that, by failing to adopt the laws, regulations                     The pleas in law and main arguments are the same as in
      and administrative measures necessary in order to                       Case C-356/96 ( 3 ); the time limit for transposition expired
      comply with Commission Directive 91 /410/EEC of                         on 30 June 1994 .
      22 July 1991 ( ] ) adapting to technical progress for the
       14th time Council Directive 67/548/EEC ( 2 ) on the                    (!) OJ No L 103 , 22 . 4 . 1994, p . 20 .
      approximation of laws, regulations and administrative                   ( 2 ) OJNoL 117, 8 . 5 . 1990 , p . 15 .
      provisions relating to the classification, packaging and                ( 3 ) See Case C-356/96 above .
      labelling of dangerous substances, and/or by failing to
      communicate those measures, the Kingdom of Belgium
      has failed to fulfil its obligations under that Directive,
— order the Kingdom of Belgium to pay the costs.                              Action brought on 31 October 1996 by the Commission of
                                                                              the European Communities against the Kingdom of
                                                                                                                Belgium
Pleas in law and main arguments adduced in support:                                                         Case C-358/96 )
                                                                                                            ( 96/C 370/24 )
In view of the binding nature of directives, as provided for
in the third paragraph of Article 189 of the EC Treaty, and
in view of the first paragraph of Article 5 of that Treaty,                   An action against the Kingdom of Belgium was brought
Member States to whom a directive is addressed are obliged                    before the Court of Justice of the European Communities
to achieve the results pursued by it within the time limit                    on 31 October 1996 by the Commission of the European
prescribed therein, that is to say, to transpose its provisions               Communities, represented by Gotz zur Hausen, Legal
into national law in such a way that it produces its full                     Adviser, acting as Agent, with an address for service in
effect as soon as the time limit for transposition expires.                   Luxembourg at the office of Carlos Gomez de la Cruz,
That time limit expired on 1 August 1992 but the Kingdom                      Wagner Centre, Kirchberg.
of Belgium has not adopted the necessary measures .
                                                                              The Commission of the European Communities claims that
                                                                              the Court should :
f 1 ) OJ No L 228 , 17. 8 . 1991 , p . 67.
( 2 ) OJ , English Special Edition ( 1967 ), p. 234 .
                                                                              — declare that, by failing to adopt the laws, regulations
                                                                                     and administrative measures necessary in order to