CELEX: C1999/048/11
Language: en
Date: 1999-02-20 00:00:00
Title: JUDGMENT OF THE COURT (Sixth Chamber) of 17 December 1998 in Case C-236/97 (reference for a preliminary ruling from the Østre Landsret): Skatteministeriet v. Aktieselskabet Forsikringsselskabet Codan (Directive 69/335/EEC - Indirect taxes on the raising of capital - Tax on transfer of shares not listed on a Stock Exchange)

C 48/6               EN                   Official Journal of the European Communities                                    20.2.1999
of the Kingdom of Spain and the Portuguese Republic and              English Special Edition 1969 (II), p. 412) Ð the Court
the adjustments to the Treaties (OJ L 302, 15.11.1985,               (Sixth Chamber), composed of: P. J. G. Kapteyn, President
p. 23) and as subsequently amended by Council                        of the Chamber, J. L. Murray, H. Ragnemalm
Regulation (EEC) No 1248/92 (OJ L 136, 19.5.1992, p. 7),             (Rapporteur), R. Schintgen and K. M. Ioannou, Judges; S.
and on the interpretation of that regulation Ð the Court             Alber, Advocate-General; H. von Holstein, Deputy
(Fifth Chamber), composed of: J.-P. Puissochet                       Registrar, for the Registrar, has given a judgment on
(Rapporteur), President of the Chamber, J. C. Moitinho de            17 December 1998, in which it has ruled:
Almeida, C. Gulmann, D. A. O. Edward and M. Wathelet,
Judges; A. La Pergola, Advocate-General; L. Hewlett,
Administrator, for the Registrar, has given a judgment on            Article 12(1)(a) of Directive 69/335/EEC of the Council of
17 December 1998, in which it has ruled:                             17 July 1969 concerning indirect taxes on the raising of
                                                                     capital must be interpreted as allowing a tax to be
                                                                     charged in the event of a transfer of shares irrespective,
Consideration of the questions referred for a preliminary            first, of whether the company issuing the shares is listed
ruling has revealed nothing of such a kind as to affect the          on a Stock Exchange and, secondly, of whether the shares
validity of heading D, paragraph 4, of Annex VI to                   are transferred on the Stock Exchange or directly from the
Council Regulation (EEC) No 1408/71 of 14 June 1971                  transferor to the transferee.
on the application of social security schemes to employed
persons, to self-employed persons and to members of their
                                                                     (1) OJ C 252, 16.8.1997.
families moving within the Community, as amended and
updated by Regulation (EEC) No 2001/83, as adapted by
part VIII of Annex I to the Act concerning the conditions
of accession of the Kingdom of Spain and the Portuguese
Republic and the adjustments to the Treaties and as
subsequently amended by Council Regulation (EEC)
No 1248/92.
                                                                                    JUDGMENT OF THE COURT
(1) OJ C 181, 14.6.1997.                                                                    (Sixth Chamber)
                                                                                         of 17 December 1998
                                                                     in Case C-244/97 (request for a preliminary ruling from
                                                                     the Hof van Cassatie): Rijksdienst voor Pensioenen v.
                                                                                           Gerdina Lustig (1)
                                                                     (Regulation (EEC) No 1408/71 Ð Old-age benefits Ð
              JUDGMENT OF THE COURT                                  Articles 45 and 49 Ð Calculation of benefits where the
                       (Sixth Chamber)                               person concerned does not simultaneously fulfil the
                                                                     conditions laid down by all the legislations under which
                    of 17 December 1998                                    periods of insurance or residence were completed)
in Case C-236/97 (reference for a preliminary ruling from                                    (1999/C 48/12)
the éstre Landsret): Skatteministeriet v. Aktieselskabet
                Forsikringsselskabet Codan (1)
(Directive 69/335/EEC Ð Indirect taxes on the raising of                             (Language of the case: Dutch)
capital Ð Tax on transfer of shares not listed on a Stock
                          Exchange)
                        (1999/C 48/11)                                 (Provisional translation; the definitive translation will be
                                                                               published in the European Court Reports)
               (Language of the case: Danish)
                                                                     In Case C-244/97: Reference to the Court under
                                                                     Article 177 of the EC Treaty by the Hof van Cassatie
                                                                     (Belgium) for a preliminary ruling in the proceedings
  (Provisional translation; the definitive translation will be       pending before that court between Rijksdienst voor
         published in the European Court Reports)                    Pensioenen v. Gerdina Lustig Ð on the interpretation of
                                                                     Articles 45 and 49 of Council Regulation (EEC)
                                                                     No 1408/71 of 14 June 1971 on the application of social
In Case C-236/97: reference to the Court under Article 177           security schemes to employed persons, to self-employed
of the EC Treaty from the éstre Landsret (Eastern                    persons and to members of their families moving within
Regional Court) (Denmark) for a preliminary ruling in the            the Community, in the version amended and updated by
proceedings pending before that court between                        Regulation (EEC) No 2001/83 (OJ L 230, 22.8.1984, p. 6),
Skatteministeriet and Aktieselskabet Forsikringsselskabet            as amended by Regulation (EEC) No 1248/92 (OJ L 136,
Codan Ð on the interpretation of Article 12(1)(a) of                 19.5.1992, p. 7) and Regulation (EC) No 3096/95 (OJ
Directive 69/335/EEC of the Council of 17 July 1969                  L 335, 30.12.1995, p. 10) Ð the Court (Sixth Chamber),
concerning indirect taxes on the raising of capital (OJ,             composed of: P. J. G. Kapteyn, President of the Chamber,