CELEX: C2000/335/17
Language: en
Date: 2000-11-25 00:00:00
Title: Judgment of the Court (Fourth Chamber) of 21 September 2000 in Case C-124/99 (reference for a preliminary ruling from the Sozialgericht, Münster): Carl Borawitz v Landesversicherungsanstalt Westfalen (Social security for migrant workers — Equal treatment — National legislation fixing, in connection with the transfer abroad of retroactive pension payments, a higher minimum amount than that paid within the country)

25.11.2000               EN                      Official Journal of the European Communities                                             C 335/9
2.    Annuls Commission Decision C (96) 1185 of 14 August                         attested acts recording a transaction covered by the directive,
      1996 reducing the assistance granted in Decision C (89) 0570                under a system where notaries are employed by the State and
      of 22 March 1989 and Commission Decision C (96) 1186 of                     the charges in question are paid in part to that State for the
      14 August 1996 reducing the assistance granted in Decision                  financing of its official business.
      C (89) 0570 of 22 March 1989;
                                                                            2.    A charge payable for drawing up a notarially attested act
3.    Orders the Commission to pay the costs of the proceedings                   recording an increase in the share capital or an amendment to
      before both the Court of First Instance and the Court of Justice.           the statutes of a capital company is, where it amounts to a tax
                                                                                  for the purposes of Directive 69/335, as amended by Directive
                                                                                  85/303, in principle prohibited under Article 10(c) thereof.
(1) OJ C 71 of 13.3.1999.
                                                                            3.    ‘Fees or dues’ within the meaning of Article 12(1)(e) of Directive
                                                                                  69/335, as amended by Directive 85/303, do not cover a
                                                                                  charge collected for drawing up a notarially attested act
                                                                                  recording an increase in the share capital or an amendment to
                                                                                  the statutes of a capital company, such as the charge at issue in
                                                                                  the main proceedings, the amount of which increases in direct
                                                                                  proportion to the share capital raised and in respect of which
                  JUDGMENT OF THE COURT                                           there is no upper limit.
                                                                            4.    Article 10 of Directive 69/335, as amended by Directive
                         (Fourth Chamber)                                         85/303, creates rights on which individuals may rely in
                                                                                  proceedings before the national courts.
                      of 21 September 2000
                                                                            (1) OJ C 86 of 27.3.1999.
in Case C-19/99 (reference for a preliminary ruling from
the Supremo Tribunal Administrativo): Modelo Continen-
                te SGPS SA v Fazenda Pública (1)
(Directive 69/335/EEC — Indirect taxes on the raising of
capital — Charge for drawing up a notarially attested act                                     JUDGMENT OF THE COURT
recording an increase in the share capital of a capital
          company and an amendment to its statutes)                                                   (Fourth Chamber)
                                                                                                   of 21 September 2000
                           (2000/C 335/16)
                                                                            in Case C-124/99 (reference for a preliminary ruling from
                                                                            the Sozialgericht, Münster): Carl Borawitz v Landesver-
                  (Language of the case: Portuguese)                                         sicherungsanstalt Westfalen (1)
                                                                            (Social security for migrant workers — Equal treatment —
(Provisional translation; the definitive translation will be published      National legislation fixing, in connection with the transfer
                    in the European Court Reports)                          abroad of retroactive pension payments, a higher minimum
                                                                                       amount than that paid within the country)
In Case C-19/99: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Supremo Tribunal                                            (2000/C 335/17)
Administrativo, Portugal, for a preliminary ruling in the
proceedings pending before that court between Modelo Conti-
                                                                                                 (Language of the case: German)
nente SGPS SA and Fazenda Pública, in the presence of
Ministério Público — on the interpretation of Articles 4(3), 10
and 12(1)(e) of Council Directive 69/335/EEC of 17 July 1969                (Provisional translation; the definitive translation will be published
concerning indirect taxes on the raising of capital (OJ, English                                 in the European Court Reports)
Special Edition 1969 (II), p. 412), as amended by Council
Directive 85/303/EEC of 10 June 1985 (OJ 1985 L 156, p. 23)                 In Case C-124/99: reference to the Court under Article 177 of
— the Court (Fourth Chamber), composed of: D.A.O. Edward,                   the EC Treaty (now Article 234 EC) from the Sozialgericht,
President of the Chamber, P.J.G. Kapteyn and H. Ragnemalm                   Münster, Germany, for a preliminary ruling in the proceedings
(Rapporteur), Judges; G. Cosmas, Advocate General; R. Grass,                pending before that court between Carl Borawitz and Landes-
Registrar, has given a judgment on 21 September 2000, in                    versicherungsanstalt Westfalen, joined party: Bundesrepublik
which it has ruled:                                                         Deutschland — on the interpretation of Community law in
                                                                            matters of social security, in particular the principle of equal
1.    Council Directive 69/335/EEC of 17 July 1969 concerning               treatment — the Court (Fourth Chamber), composed of:
      indirect taxes on the raising of capital, as amended by Council       D.A.O. Edward (Rapporteur), President of the Chamber, P.J.G.
      Directive 85/303/EEC of 10 June 1985, must be interpreted             Kapteyn and A. La Pergola, Judges; P. Léger, Advocate General;
      as meaning that charges constitute taxes for the purposes of the      R. Grass, Registrar, has given a judgment on 21 September
      directive where they are collected for drawing up notarially          2000, in which it has ruled:
 ---pagebreak--- C 335/10                 EN                     Official Journal of the European Communities                                        25.11.2000
The principle of equal treatment, as laid down in Article 3(1) of          The Combined Nomenclature as set out in Annex 1 of Commission
Regulation (EEC) No 1408/71 of the Council of 14 June 1971 on              Regulation (EEC) No 3174/88 of 21 September 1988 amending
the application of social security schemes to employed persons, to self-   Annex I to Council Regulation (EEC) No 2658/87 on the tariff and
employed persons and to members of their families moving within            statistical nomenclature and on the Common Customs Tariff is to be
the Community, as amended by Council Regulation (EEC) No                   interpreted as meaning that a product made by adding rennet to
1945/93 of 30 June 1993, precludes national legislation which              skimmed milk and made up of 54 % water, 0,9 % fat, 5,7 %
fixes the minimum amount of a cash benefit that can be paid to a           phosphorous and 2 % salt and casein must be classified under tariff
Community national residing in another Member State at a higher            subheading 0406 90 11‘Other cheese: — For processing’.
level than that required where that payment is made within the same
Member State, in circumstances where the payment to be sent to
another Member State does not involve expenses higher than those           (1) OJ C 100 of 10.4.1999.
incurred in respect of the payment of the same benefit within the first
Member State.
(1) OJ C 174 of 19.6.1999.
                                                                                            JUDGMENT OF THE COURT
                                                                                                  of 26 September 2000
                  JUDGMENT OF THE COURT
                           (Fifth Chamber)                                 in Case C-205/98: Commission of the European Communi-
                                                                                             ties v Republic of Austria (1)
                      of 26 September 2000
                                                                           (Failure of a Member State to fulfil obligations — Directive
in Case C-42/99 (reference for a preliminary ruling from                   93/89/EEC — Tolls — Brenner motorway — Prohibition of
the Supremo Tribunal Administrativo, Portugal): Fábrica                   discrimination — Obligation to set toll rates by reference to
de Queijo Eru Portuguesa Ld.a v Tribunal Técnico                                  the costs of the infrastructure network concerned)
              Aduaneiro de Segunda Instância (1)
                                                                                                     (2000/C 335/19)
(Free movement of goods — Common Customs Tariff —
Tariff heading — Cheese or casein — Regulation (EEC) No
                               3174/88)                                                        (Language of the case: Dutch)
                           (2000/C 335/18)
                                                                           (Provisional translation; the definitive translation will be published
                  (Language of the case: Portuguese)                                          in the European Court Reports)
                                                                           In Case C-205/98: Commission of the European Communities
(Provisional translation; the definitive translation will be published     (Agents: L. Pignataro and A. Buschmann) v Republic of Austria
                    in the European Court Reports)                         (Agents: H. Dossi) — application for a declaration that, by
                                                                           raising from 1 July 1995 and from 1 February 1996 the tolls
In Case C-42/99: reference to the Court under Article 177 of               for the whole Brenner motorway, a transit route through
the EC Treaty (now Article 234 EC) from the Supremo                        Austria used predominantly by goods vehicles of over 12
Tribunal Administrativo (Supreme Administrative Court) for a               tonnes from other Member States, and by not imposing the
preliminary ruling in the proceedings pending before that                  said tolls only to cover the costs of constructing, operating
court between Fábrica de Queijo Eru Portuguesa Ld.a and                   and developing the Brenner motorway, the Republic of Austria
Tribunal Técnico Aduaneiro de Segunda Instância in the                     has failed to fulfil its obligations under Article 7(b) and Article
presence of: Ministério Público — on the interpretation of the            7(h) of Council Directive 93/89/EEC of 25 October 1993 on
Combined Nomenclature as set out in Annex I of Commission                  the application by Member States of taxes on certain vehicles
Regulation (EEC) No 3174/88 of 21 September 1988                           used for the carriage of goods by road and tolls and charges
amending Annex I to Council Regulation (EEC) No 2658/87                    for the use of certain infrastructures (OJ 1993 L 279, p. 32) —
on the tariff and statistical nomenclature and on the Common               the Court, composed of: G.C. Rodrı́guez Iglesias, President,
Customs Tariff (OJ 1988 L 298 p. 1) — the Court (Fifth                     J.C. Moitinho de Almeida (Rapporteur), L. Sevón, R. Schintgen
Chamber), composed of: D.A.O. Edward, President of the                     (Presidents of Chambers), P.J.G. Kapteyn, C. Gulmann,
Chamber, L. Sevón, P.J.G. Kapteyn, H. Ragnemalm (Rappor-                  J.-P. Puissochet, P. Jann, M. Wathelet, V. Skouris and F. Macken,
teur) and M. Wathelet, Judges; N. Fennelly, Advocate General;              Judges; A. Saggio, Advocate General; H.A. Rühl, Principal
H.A. Rühl, Principal Administrator, for the Registrar, has given           Administrator, for the Registrar, has given a judgment on
a judgment on 26 September 2000, in which it has ruled:                    26 September 2000, in which it: