CELEX: C2000/020/07
Language: en
Date: 2000-01-22 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 14 October 1999 in Case C-229/98 (reference for a preliminary ruling from the Cour d'Appel, Brussels): Georges Vander Zwalmen, Elisabeth Massart v Belgian State (Officials and other servants of the European Communities — Personal income tax — Taxation of the spouse of a Community official)

C 20/4                    EN                    Official Journal of the European Communities                                          22.1.2000
                   JUDGMENT OF THE COURT                                   2. Dismisses the action for damages brought by Atlanta AG;
                            (Fifth Chamber)                                3. Upholds Points 2 and 3 of the operative part of the judgment of
                                                                               the Court of First Instance in Case T-521/93 Atlanta AC and
                         of 14 October 1999                                    Others v European Community;
in Case C-104/97 P, Atlanta AG v European Community,                       4. Orders Atlanta AG to pay the costs incurred in the appeal;
represented by (1) Council of the European Union and
      (2) Commission of the European Communities (1)                       5. Orders the French Republic to bear its own costs incurred in the
                                                                               appeal.
(Appeal — Action for damages — Common organisation of
       the markets — Bananas — Import arrangements)
                                                                           (1) OJ C 142 of 10.5.1997.
                             (2000/C 20/06)
                    (Language of the case: German)
(Provisional translation; the definitive translation will be published
                     in the European Court Reports)
In Case C-104/97: — appeal by Atlanta AG, a company                                         JUDGMENT OF THE COURT
incorporated under German law, established in Bremen, Ger-
many, represented by E.A. Undritz and G. Schohe, Rechtsan-
wälte, Hamburg, with an address for service in Luxembourg at                                        (Sixth Chamber)
the chambers of M. Baden, 34B Rue Philipppe II, against the
judgment delivered on 11 December 1996 by the Fourth
                                                                                                  of 14 October 1999
Chamber (Extended Composition) of the Court of First Instance
of the European Communities in Case T-521/93 Atlanta AG
and Others v European Community [1996] ECR 11-1707,                        in Case C-229/98 (reference for a preliminary ruling from
seeking to have that judgment set aside, the other parties to              the Cour d’Appel, Brussels): Georges Vander Zwalmen,
the proceedings being: the European Community, represented                               Elisabeth Massart v Belgian State (1)
by (1) the Council of the European Union (Agent: J. Huber)
and (2) the Commission of the European Communities (Agent:
K.-D. Borchardt); Atlanta Handelsgesellschaft Harder & Co.                 (Officials and other servants of the European Communities
GmbH, a company incorporated under German law, estab-                      — Personal income tax — Taxation of the spouse of a
lished in Bremen, Afrikanische Frucht-Companie GmbH, a                                            Community official)
company incorporated under German law, established in
Hamburg (Germany), Cobana Bananeneinkaufsgesellschaft                                                (2000/C 20/07)
mbH & Co. KG, a company incorporated under German
law, established in Hamburg, Edeka Fruchtkontor GmbH, a
company incorporated under German law, established in
Hamburg, Internationale Fruchtimport Gesellschaft Weichert                                     (Language of the case: French)
& Co., a company incorporated under German law, established
in Hamburg, Pacific Fruchtimport GmbH, a company incor-
porated under German law, established at Hamburg, the                      (Provisional translation; the definitive translation will be published
French Republic (Agents: K. Rispal-Bellinger and G. Mignot)                                   in the European Court Reports)
and the United Kingdom of Great Britain and Northern Ireland
— the Court (Fifth Chamber), composed of J.C. Moitinho de
Almeida (Rapporteur), President of the Sixth Chamber, acting               In Case C-229/98: reference to the Court under Article 177 of
as President of the Fifth Chamber, L. Sevón, C. Gulmann,                  the EC Treaty (now Article 234 EC) from the Cour d’Appel,
J.-P. Puissochet and M. Wathelet, Judges; J. Mischo, Advocate              Brussels, for a preliminary ruling in the proceedings pending
General; H.A. Rühl, Principal Administrator, for the Registrar,            before that court between Georges Vander Zwalmen, Élisabeth
has given a judgment on 14 October 1999, in which it:                      Massart and Belgian State — on the interpretation of Article 13
                                                                           of the Protocol on the Privileges and Immunities of the
1. Sets aside the judgment delivered on 11 December 1996 by the            European Communities of 8 April 1965 — the Court (Sixth
     Court of First Instance of the European Communities in Case           Chamber), composed of: R. Schintgen, President of the Second
     T-521/93 Atlanta AG and Others v European Community                   Chamber, acting for the President of the Sixth Chamber,
     [1996] ECR II-1707, in so far as that court dismissed the             P.J.G. Kapteyn (Rapporteur), and G. Hirsch, Judges; D. Ruiz-
     action for damages brought by Atlanta AG without dealing with         Jarabo Colomer, Advocate General; D. Louterman-Hubeau,
     the allegation that there had been an unlawful delegation of          Principal Administrator, for the Registrar, has given a judgment
     legislative power to the Commission;                                  on 14 October 1999, in which it has ruled:
 ---pagebreak--- 22.1.2000               EN                      Official Journal of the European Communities                                             C 20/5
Article 13 of the Protocol on the Privileges and Immunities of the                          JUDGMENT OF THE COURT
European Communities of 8 April 1965 does not preclude a Member
State, which grants tax relief to households with a single income and
to those with two incomes, the second of which is less than the                                     (Sixth Chamber)
index-linked sum of BEF 270 000, from refusing that benefit to
households in which one spouse is an official or other servant of the
European Communities where his salary exceeds that amount.                                        of 21 October 1999
(1) OJ C 258 of 15.8.1998.                                                 in Case C-333/97 (request for a preliminary ruling from
                                                                           the Arbeitsgericht Gelsenkirchen): Susanne Lewen v
                                                                                                    Lothar Denda (1)
                                                                           (Equal pay for male and female workers — Entitlement to a
                                                                             Christmas bonus — Parental leave and maternity leave)
                 JUDGMENT OF THE COURT
                                                                                                     (2000/C 20/09)
                         (Sixth Chamber)
                       of 21 October 1999                                                     (Language of the case: German)
in Case C-44/97: Federal Republic of Germany v Com-
          mission of the European Communities (1)
                                                                           (Provisional translation; the definitive translation will be published
(Clearance of accounts — EAGGF — Disallowance of                                              in the European Court Reports)
                expenditure — 1992 and 1993)
                                                                           In Case C-333/97: Reference to the Court under Article 177 of
                          (2000/C 20/08)                                   the EC Treaty (now Article 234 EC) by the Arbeitsgericht
                                                                           Gelsenkirchen (Germany) for a preliminary ruling in the
                                                                           proceedings pending before that court between Susanne Lewen
                   (Language of the case: German)                          and Lothar Denda — on the interpretation of Article 119 of
                                                                           the EC Treaty (Articles 117 to 120 of the EC Treaty have been
                                                                           replaced by Articles 136 EC to 143 EC), of Article 11(2)(b) of
(Provisional translation; the definitive translation will be published     Council Directive 92/85/EEC of 19 October 1992 on the
                   in the European Court Reports)                          introduction of measures to encourage improvements in the
                                                                           safety and health at work of pregnant workers and workers
In Case C-44/97: Federal Republic of Germany (Agents:                      who have recently given birth or are breastfeeding (tenth
E. Röder and B. Kloke) v Commission of the European Com-                   individual Directive within the meaning of Article 16(1) of
munities (Agent: K.-D. Borchardt) — application for the partial            Directive 89/391/EEC) (OJ 1989 L 348, p. 1) and of Clause
annulment of Commission Decision 96/701/EC of 20 No-                       2(6) of the Annex to Council Directive 96/34/EC of 3 June
vember 1996, amending Decision 96/311/EC on the clearance                  1996 on the framework agreement on parental leave con-
of the accounts presented by the Member States in respect of               cluded by UNICE, CEEP and the ETUC (OJ 1996 L 145, p. 4)
the expenditure for 1992 of the Guarantee Section of the                   — the Court (Sixth Chamber), composed of: P.J.G. Kapteyn
European Agricultural Guidance and Guarantee Fund (EAGGF)                  (Rapporteur), President of the Chamber, G. Hirsch and
and in respect of certain expenditure for 1993 (OJ 1996                    R. Schintgen, Judges; D. Ruiz-Jarabo Colomer, Advocate Gen-
L 323, p. 26), inasmuch as it refused to charge to the EAGGF               eral; H.A. Rühl, Principal Administrator, for the Registrar, has
the sum of DEM 19 591 000 — the Court (Sixth Chamber),                     given a judgment on 21 October 1999, in which it held that:
composed of: P.J.G. Kapteyn (Rapporteur), acting as President
of the Sixth Chamber, G. Hirsch and H. Ragnemalm, Judges;                  1. A Christmas bonus of the kind at issue in the main proceedings
J. Mischo, Advocate General; D. Louterman, Principal Adminis-                  constitutes pay within the meaning of Article 119 of the EC
trator, for the Registrar, has given a judgment on 21 October                  Treaty (Articles 117 to 120 of the EC Treaty have been replaced
1999, in which it:                                                             by Articles 136 EC to 143 EC), even if it is paid voluntarily by
                                                                               the employer and even if it is paid mainly or exclusively as an
1. Dismisses the action.                                                       incentive for future work or loyalty to the undertaking or both.
                                                                               However, it does not fall within the concept of payment within
2. Orders the Federal Republic of Germany to pay the costs.                    the meaning of Article 11(2)(b) of Council Directive 92/85/EEC
                                                                               of 19 October 1992 on the introduction of measures to
(1) OJ C 108 of 5.4.1997.                                                      encourage improvements in the safety and health at work of
                                                                               pregnant workers and workers who have recently given birth or
                                                                               are breastfeeding (tenth individual Directive within the meaning
                                                                               of Article 16(1) of Directive 89/391/EEC).