CELEX: C2002/084/59
Language: en
Date: 2002-04-06 00:00:00
Title: Case C-416/01: Reference for a preliminary ruling by the Tribunal Supremo, Sala de lo Contencioso-Administrativo, Sección Tercera by order of 3 October 2001 in the case of Sociedad Cooperativa General Agropecuaria (ACOR) and Administración General del Estado, Azucareras Reunidas de Jaén and Azucarera Ebro Agrícolas SA

6.4.2002               EN                      Official Journal of the European Communities                                       C 84/35
Reference for a preliminary ruling by the Verwaltungs-                              2.2.1. the fact that shortly after the employment
gerichtshof by order of that court of 13 September 2001                                     relationship ended he became eligible for entry
in the case of Franca Ninni-Orsache v Bundesminister für                                    to university in the host country by virtue of
              Wissenschaft, Verkehr und Kunst                                               having completed his schooling in his country
                                                                                            of origin and/or
                         (Case C-413/01)
                                                                                    2.2.2. immediately following termination of that
                          (2002/C 84/58)                                                    employment relationship until beginning his
                                                                                            studies, he was looking for another job?
                                                                          Is it relevant to the answer to this question that the other job
Reference has been made to the Court of Justice of the
                                                                          sought by the person in question constitutes a sort of
European Communities by order of the Verwaltungsgerichts-
                                                                          continuation at a similar (low) level of the job which he was
hof (Administrative Court of Appeal) of 13 September 2001
                                                                          doing for a fixed period but which has come to an end, or a
which was received at the Court Registry on 17 October 2001,
                                                                          job which corresponds to the higher level of education
for a preliminary ruling in the case of Franca Ninni-Orsache v
                                                                          achieved in the meantime?
Bundesminister für Wissenschaft, Verkehr und Kunst on the
following questions:
1.1.     Does the fact that an EU citizen works for a short
         period (two and a half months) that is fixed from the
         outset in a Member State of which he is not a national
         confer on him the status of a worker under Article 48
         of the EC Treaty (now Article 39 EC)?
1.2.     When determining whether he is a worker in the
         above sense in such a case, are any of the following             Reference for a preliminary ruling by the Tribunal Supre-
         circumstances significant:                                       mo, Sala de lo Contencioso-Administrativo, Sección Ter-
                                                                          cera by order of 3 October 2001 in the case of Sociedad
                                                                          Cooperativa General Agropecuaria (ACOR) and Adminis-
         1.2.1.     the fact that he took up the job only some            tración General del Estado, Azucareras Reunidas de Jaén
                    years after his entry into the host State;                           and Azucarera Ebro Agrı́colas SA
         1.2.2.     the fact that shortly after the end of his short,                              (Case C-416/01)
                    fixed-term employment relationship he
                    became eligible for entry to university in the
                    host country by virtue of having completed                                      (2002/C 84/59)
                    his schooling in his country of origin;
         1.2.3.     the fact that he attempted to find a new job
                    in the period between the end of the short,
                    fixed-term employment relationship and the            Reference has been made to the Court of Justice of the
                    time when he took up his studies?                     European Communities by order of 3 October 2001 by the
                                                                          Tribunal Supremo (Supreme Court), Sala de lo Contencioso-
                                                                          Administrativo, Sección Tercera, (Chamber for Contentious
                                                                          Administrative Proceedings, Division Three), which was
2.     If he is a (migrant) worker under Question 1:                      received at the Court Registry on 22 October 2001, for a
                                                                          preliminary ruling in the case of Sociedad Cooperativa General
                                                                          Agropecuaria (ACOR) and Administración General del Estado,
2.1.    Does the termination, by expiry of time, of an employ-            Azucareras Reunidas de Jaén and Azucarera Ebro Agrı́colas SA
        ment relationship which is limited from the outset to             on the following questions:
        a fixed term constitute a voluntary termination?
2.2.    If so, in such a case, when assessing whether or not              If, in the exercise of its power of administrative review of a
        the termination of the employment relationship was                merger of undertakings, the authorities of a Member State
        voluntary or involuntary, are any of the following                deem it necessary to redistribute sugar production quotas
        circumstances significant, either in themselves or in             among undertakings situated in its territory in order to
        conjunction with the other factors referred to herein:            safeguard competition:
 ---pagebreak--- C 84/36                EN                    Official Journal of the European Communities                                       6.4.2002
(a)   Do the provisions of Council Regulation (EEC)                     under which an insurance policy issued by an insurance
      No 1785/81 of 30 June 1981 (1) and/or of Council                  company in the UK, Germany or Denmark which meets the
      Regulation (EEC) No 193/82 of 26 January 1982 (2)                 conditions laid down in Sweden for occupational pension
      preclude those authorities from stipulating that such a           insurance — apart from the condition that the policy must be
      transfer or reallocation of quotas is for value and,              issued by an insurance company operating in Sweden — is
      therefore, that the recipient undertaking or undertakings         treated as an endowment insurance policy with income tax
      must pay financial consideration?                                 effects which, depending on the circumstances in the individual
                                                                        case, may be less favourable than the tax effects of an
                                                                        occupational pension policy?
(b) Even if the answer is in the negative, do the same
      provisions nevertheless preclude the price of the quota to
      be transferred, and the distribution thereof, from being
      decided by public auction? Do those provisions preclude
      recourse to public auction even where it has been
      stipulated that, as part of the reallocation of quotas
      carried out by such a procedure, the measures required to         Reference for a preliminary ruling from the Cour de
      prevent any possible negative repercussions for national          Cassation, Grand Duchy of Luxembourg, by judgment of
      agricultural producers of sugar beet will be adopted?             that court of 8 November 2001 in the case of Design
                                                                                       Concept SA v Flanders Expo SA
(c)   Is the interpretation of Community law the same, and
      must the answers also be so, in the light of Council                                       (Case C-438/01)
      Regulation (EC) No 1260/2001 of 19 June 2001 (3) on
      the common organisation of the markets in the sugar                                         (2002/C 84/61)
      sector, which repeals the earlier regulations?
                                                                        Reference has been made to the Court of Justice of the
(1) On the common organization of the markets in the sugar sector       European Communities by a judgment of the Cour de Cas-
    (OJ 1981 L 177, p. 4).                                              sation (Court of Cassation), Grand Duchy of Luxembourg, of
(2) Laying down general rules for transfers of quotas in the sugar      8 November 2001, which was received at the Court Registry
    sector (OJ 1982 L 21, p. 3).                                        on 13 November 2001, for a preliminary ruling in the case of
 3
( ) OJ 2001 L 178, p. 1.                                                Design Concept SA v Flanders Expo SA on the following
                                                                        question:
                                                                        ‘Is Article 9(2)(e) of Sixth Council Directive 77/388/EEC of
                                                                        17 May 1977 on the harmonisation of the laws of the Member
                                                                        States relating to turnover taxes — Common system of
                                                                        value added tax: uniform basis of assessment (1), concerning
                                                                        “advertising services”, applicable to services supplied indirectly
                                                                        to the advertiser and invoiced to a third party who in turn
Reference for a preliminary ruling from the Regeringsrät-               invoices them to the advertiser, if the advertiser does not
ten (Supreme Administrative Court) of 23 October 2001                   produce goods in the price of which the cost of the services is
in the case of Försäkringsaktiebolaget Skandia and Ola                  going to be included?’
     Ramstedt v Riksskatteverket (National Tax Board)
                                                                        (1) OJ 1977 L 145, p. 1.
                         (Case C-422/01)
                          (2002/C 84/60)
                                                                        Reference for a preliminary ruling by the Bundesverwal-
Reference has been made to the Court of Justice of the                  tungsgericht by order of 18 September 2001 in the
European Communities by a decision of the Regeringsrätten               case of Stadt Villingen-Schwenningen v Ophilia Akosua
of 23 October 2001, which was received at the Court Registry                                         Owusu
on 25 October 2001, for a preliminary ruling in the case of
Försäkringsaktiebolaget Skandia and Ola Ramstedt v Riksskat-                                     (Case C-444/01)
teverket on the following question:
                                                                                                  (2002/C 84/62)
Are the provisions of Community law on freedom of move-
ment for persons, services and capital, in particular Article 49
EC, in conjunction with Article 12 EC, to be interpreted as             Reference has been made to the Court of Justice of the
meaning that they preclude application of national tax rules            European Communities by order of 18 September 2001 by