CELEX: C2000/335/04
Language: en
Date: 2000-11-25 00:00:00
Title: Judgment of the Court of 12 September 2000 in Joined Cases C-180/98 to C-184/98 (references for a preliminary ruling from the Kantongerecht te Nĳmegen): Pavel Pavlov and Others v Stichting Pensioenfonds Medische Specialisten (Compulsory membership of an occupational pension scheme — Compatibility with competition rules — Classification of an occupational pension fund as an undertaking)

C 335/2                 EN                      Official Journal of the European Communities                                         25.11.2000
                 JUDGMENT OF THE COURT                                                        JUDGMENT OF THE COURT
                         (Sixth Chamber)                                                            of 12 September 2000
                           of 13 July 2000                                 in Joined Cases C-180/98 to C-184/98 (references for a
                                                                           preliminary ruling from the Kantongerecht te Nijmegen):
in Case C-36/99 (reference for a preliminary ruling from                       Pavel Pavlov and Others v Stichting Pensioenfonds
the Tribunal de Première Instance de Liège): Idéal Touris-                                         Medische Specialisten (1)
                     me SA v Belgian State (1)
                                                                           (Compulsory membership of an occupational pension scheme
(VAT — Sixth Directive 77/388/EEC — Transitional pro-                      — Compatibility with competition rules — Classification of
visions — Retention of the exemption for international                             an occupational pension fund as an undertaking)
passenger transport by air — No exemption for international
passenger transport by coach — Discrimination — State                                                   (2000/C 335/04)
                                 aid)
                          (2000/C 335/03)                                                         (Language of the case: Dutch)
                    (Language of the case: French)                         (Provisional translation; the definitive translation will be published
                                                                                                 in the European Court Reports)
(Provisional translation; the definitive translation will be published     In Joined Cases C-180/98 to C-184/98: references to the Court
                   in the European Court Reports)                          under Article 177 of the EC Treaty (now Article 234 EC) from
                                                                           the Kantongerecht te Nijmegen (Cantonal Court, Nijmegen),
In Case C-36/99: reference to the Court under Article 177 of               Netherlands, for a preliminary ruling in the proceedings
the EC Treaty (now Article 234 EC) from the Tribunal de                    pending before that court between Pavel Pavlov and Others
Première Instance de Liège, Belgium, for a preliminary ruling              and Stichting Pensioenfonds Medische Specialisten — on the
in the proceedings pending before that court between Idéal                 interpretation of Articles 85, 86 and 90 of the EC Treaty (now
Tourisme SA and Belgian State — on the interpretation                      Articles 81 EC, 82 EC and 86 EC) — the Court, composed of:
of Articles 12(3) and 28(3)(b) of Sixth Council Directive                  G.C. Rodriguez Iglesias, President, J.C. Moitinho de Almeida
77/388/EEC of 17 May 1977 on the harmonisation of the                      (Rapporteur), D.A.O. Edward, L. Sevón and R. Schintgen
laws of the Member States relating to turnover taxes Common                (Presidents of Chambers), P.J.G. Kapteyn, C. Gulmann,
system of value added tax: uniform basis of assessment (OJ                 J.-P. Puissochet and M. Wathelet, Judges; F.G. Jacobs, Advocate
1977 L 145, p. 1), in the version of Council Directive 96/95/EC            General; D. Louterman-Hubeau, Principal Administrator, for
of 20 December 1996 amending, with regard to the level of                  the Registrar, has given a judgment on 12 September 2000, in
the standard rate of value added tax, Directive 77/338 (OJ                 which it has ruled:
1996 L 338, p. 89), and of Article 92 of the EC Treaty (now,
after amendment, Article 87 EC) — the Court (sixth chamber)                1.     Articles 5 and 85 of the EC Treaty (now Articles 10 EC and
composed of: J.C. Moitinho de Almeida, President of the                           81 EC) do not preclude public authorities from making
Chamber, R. Schintgen, C. Gulmann, G. Hirsch (Rapporteur)                         membership of an occupational pension fund compulsory at the
and V. Skouris, Judges; G. Cosmas, Advocate General;                              request of a profession’s representative body.
D. Louterman-Hubeau, Principal Administrator, for the Regis-
trar, has given a judgment on 13 July 2000, in which it has                2.     A pension fund, such as that in question in the main
ruled:                                                                            proceedings, which itself determines the amount of the contri-
                                                                                  butions and benefits and operates on the basis of the principle
In the present state of harmonisation of the laws of the Member                   of capitalisation, which has been made responsible for managing
States relating to the common system of value added tax, the                      a supplementary pension scheme set up by a profession’s
Community principle of equal treatment does not preclude legislation              representative body and membership of which has been made
of a Member State which on the one hand, in accordance with Article               compulsory by the public authorities for all members of that
28(3)(b) of Sixth Council Directive 77/388/EEC of 17 May 1977                     profession, is an undertaking within the meaning of Articles
on the harmonisation of the laws of the Member States relating to                 85 of the Treaty and 86 and 90 of the EC Treaty (now Articles
turnover taxes — Common system of value added tax: uniform basis                  82 EC and 86 EC).
of assessment, in the version of Council Directive 96/95/EC of
20 December 1996 amending, with regard to the level of the                 3.     Articles 86 and 90 of the Treaty do not preclude the public
standard rate of value added tax, Directive 77/388, continues to                  authorities from conferring on a pension fund the exclusive
exempt international passenger transport by air, and on the other                 right to manage a supplementary pension scheme for the
hand taxes international passenger transport by coach.                            members of a profession.
(1) OJ C 100 of 10.4.1999.                                                 (1) OJ C 209 of 4.7.1998.