CELEX: C2000/102/21
Language: en
Date: 2000-04-08 00:00:00
Title: Case C-27/00: Reference for a preliminary ruling by the High Court of Justice (England & Wales), Queen's Bench Division (Crown Office), by order of that court of 21 December 1999, in the case of The Queen against Secretary of State for the Environment, Transport and the Regions, ex parte: Omega Air Ltd

8.4.2000                 EN                     Official Journal of the European Communities                                           C 102/13
a) Is a direct, extraordinary, periodic tax (0.75 % per annum;             imposed by the Regulation but aeroplanes wholly re-engined
     Decree-Law No 394/92, converted into Law No 461/92,                   with engines having a by-pass ratio of less than three are
     extended by Decree-Law No 564/94, converted into Law                  subject to prohibitions, having regard in particular to:
     No 656/94 and extended by Law No 549/95) compatible
     with Community law, and in particular with Directive
     No 69/335/EEC? (1)                                                    (i) the duty to give reasons under Article 253 of the EC
                                                                                 Treaty;
b) Having regard to the teleological criterion which, EEC                  (ii) the general principle of proportionality;
     case-law shows, is to be preferred to literal and systematic
     criteria, is it lawful to levy the tax on assets upon capital,
     as defined under the heading ‘Passivo/A) Patrimonio netto/I           (iii) such rights as private parties may derive from the General
     Capitale’ in Article 2424(2) of the Civil Code, as amended                  Agreement on Tariffs and Trade and/or the Agreement on
     by Article 5 of Decree-Law No 127/91, where that capital                    Technical Barriers to Trade?
     has already been assessed to an initial tax on contributions
     in accordance with Presidential Decree No 131/86?
                                                                           (1) On the registration and operation within the Community of
                                                                                certain types of civil subsonic jet aeroplanes which have been
                                                                                modified and recertificated as meeting the standards of volume 1,
(1) Council Directive of 17 July 1969 (OJ, English Special Edition              Part II, Chapter 3 of Annex 16 to the Convention on International
    1969 (II), p. 405).                                                         Civil Aviation, third edition (July 1993) (OJ L 115 of 4.5.1999,
(2) Article 2424 of the Civil Code sets out a number of balance sheet           p. 1) and Corrigendum (OJ L 120 of 8.5.1999, p. 47).
    items.
                                                                           Reference for a preliminary ruling from the Oberster
                                                                           Gerichtshof by order of that court of 14 December 1999
                                                                           in the case of Liselotte Kauer v Pensionsversicherungsan-
                                                                                                    stalt der Angestellten
Reference for a preliminary ruling by the High Court of
Justice (England & Wales), Queen’s Bench Division
(Crown Office), by order of that court of 21 December                                                   (Case C-28/00)
1999, in the case of The Queen against Secretary of State
for the Environment, Transport and the Regions, ex parte:
                                                                                                       (2000/C 102/22)
                           Omega Air Ltd
                                                                           Reference has been made to the Court of Justice of the
                            (Case C-27/00)                                 European Communities by an order of the Oberster Gerichts-
                                                                           hof (Supreme Court), Austria, of 14 December 1999, which
                                                                           was received at the Court Registry on 1 February 2000, for a
                          (2000/C 102/21)                                  preliminary ruling in the case of Liselotte Kauer v Pensionsver-
                                                                           sicherungsanstalt der Angestellten on the following question:
Reference has been made to the Court of Justice of the
European Communities by an order of the High Court of                      Is Article 94(1) to (3) of Council Regulation (EEC) No 1408/71
Justice (England & Wales), Queen’s Bench Division (Crown                   of 14 June 1971 on the application of social security schemes
Office), of 21 December 1999, which was received at the                    to employed persons, to self-employed persons and to
Court Registry on 31 January 2000, for a preliminary ruling                members of their families moving within the Community (1),
in the case of the Queen against Secretary of State for the                as amended and updated by Council Regulation (EEC)
Environment, Transport and the Regions, ex parte: Omega Air                No 2001/83 of 2 June 1983 (2), as amended by Council
Ltd, on the following question:                                            Regulation (EEC) No 1249/92 of 30 April 1992 (3), to be
                                                                           interpreted as precluding a national provision under which,
                                                                           for the purpose of pension insurance, periods of child-rearing
                                                                           in the country are to be regarded as substitute qualifying
Is Article 2(2) of Council Regulation (EC) No 925/1999 (1)                 periods but such periods in a Member State of the EEA (in this
invalid insofar as it defines ‘recertificated civil subsonic jet           case Belgium) are to be regarded as such only where they occur
aeroplanes’ so that re-engined aeroplanes ‘with engines having             after that Agreement entered into force (1 January 1994) and,
a by-pass ratio of three or more’ are not subject to prohibitions          in addition, only on condition that entitlement to a cash benefit