CELEX: C2000/247/08
Language: en
Date: 2000-08-26 00:00:00
Title: Judgment of the Court of 6 June 2000 in Case C-281/98 (reference for a preliminary ruling from the Pretore di Bolzano): Roman Angonese v Cassa di Risparmio di Bolzano SpA (Freedom of movement for persons — Access to employment — Certificate of bilingualism issued by a local authority — Article 48 of the EC Treaty (now, after amendment, Article 39 EC) — Council Regulation (EEC) No 1612/68)

26.8.2000                EN                     Official Journal of the European Communities                                            C 247/5
2.    Dismisses the remainder of the action;                               The position is not in any way changed by the fact that the taxpayer
                                                                           applying for such a tax exemption is an ordinary shareholder or an
3.    Orders the Italian Republic and the Commission of the                employee who holds shares giving rise to the payment of dividends
      European Communities to bear their own costs.                        under an employees’ savings plan.
                                                                           (1) OJ C 137 of 2.5.1998.
(1) OJ C 48 of 20.2.1999.
                                                                                            JUDGMENT OF THE COURT
                  JUDGMENT OF THE COURT                                                               of 6 June 2000
                            of 6 June 2000                                 in Case C-281/98 (reference for a preliminary ruling from
                                                                           the Pretore di Bolzano): Roman Angonese v Cassa di
                                                                                             Risparmio di Bolzano SpA (1)
in Case C-35/98 (reference for a preliminary ruling from
the Hoge Raad der Nederlanden): Staatssecretaris van                       (Freedom of movement for persons — Access to employment
               Financiën v B.G.M. Verkooijen (1)                           — Certificate of bilingualism issued by a local authority —
                                                                           Article 48 of the EC Treaty (now, after amendment,
(Free movement of capital — Direct taxation of share                         Article 39 EC) — Council Regulation (EEC) No 1612/68)
dividends — Exemption — Limitation to shares in companies
             whose seat is within national territory)                                                (2000/C 247/08)
                           (2000/C 247/07)                                                     (Language of the case: Italian)
                     (Language of the case: Dutch)                         (Provisional translation; the definitive translation will be published
                                                                                              in the European Court Reports)
(Provisional translation; the definitive translation will be published     In Case C-281/98: reference to the Court under Article 177 of
                    in the European Court Reports)                         the EC Treaty (now Article 234 EC) from the Pretore di
                                                                           Bolzano, Italy, for a preliminary ruling in the proceedings
                                                                           pending before that court between Roman Angonese and
In Case C-35/98: reference to the Court under Article 177 of               Cassa di Risparmio di Bolzano — on the interpretation of
the EC Treaty (now Article 234 EC) from the Hoge Raad der                  Article 48 of the EC Treaty (now, after amendment, Article 39
Nederlanden for a preliminary ruling in the proceedings                    EC) and Articles 3(1) and 7(1) and (4) of Regulation (EEC)
pending before that court between Staatssecretaris van Financi-            No 1612/68 of the Council of 15 October 1968 on freedom
ën and B.G.M. Verkooijen — on the interpretation of Council                of movement for workers within the Community (Official
Directive 88/361/EEC of 24 June 1988 for the implementation                Journal, English Special Edition 1968 (II), p. 475) — the Court,
of Article 67 of the Treaty (OJ 1988 L 178, p. 5) and of                   composed of: G.C. Rodrı́guez Iglesias, President, D.A.O. Ed-
Articles 6 and 52 of the EC Treaty (now, after amendment,                  ward, L. Sevón and R. Schintgen, Presidents of Chambers,
Articles 12 EC and 43 EC) — the Court, composed of:                        P.J.G. Kapteyn, C. Gulmann, J.-P. Puissochet, G. Hirsch, P. Jann,
G.C. Rodrı́guez Iglesias, President, J.C. Moitinho de Almeida,             H. Ragnemalm (Rapporteur) and M. Wathelet, Judges; N. Fen-
L. Sevón and R. Schintgen, Presidents of Chambers, P.J.G. Kap-            nelly, Advocate General; L. Hewlett, Administrator, for the
teyn, C. Gulmann, J.-P. Puissochet, P. Jann, H. Ragnemalm,                 Registrar, has given a judgment on 6 June 2000, in which it
M. Wathelet (Rapporteur) and F. Macken, Judges; A. La Pergola,             has ruled:
Advocate General; D. Louterman-Hubeau, Principal Adminis-
trator, for the Registrar, has given a judgment on 6 June 2000,            Article 48 of the EC Treaty (now, after amendment, Article 39 EC)
in which it has ruled:                                                     precludes an employer from requiring persons applying to take part
                                                                           in a recruitment competition to provide evidence of their linguistic
Article 1(1) of Council Directive 88/361/EEC of 24 June 1988 for           knowledge exclusively by means of one particular diploma issued only
the implementation of Article 67 of the Treaty precludes a legislative     in one particular province of a Member State.
provision of a Member State which, like the one at issue in the main
proceedings, makes the grant of an exemption from the income tax           (1) OJ C 278 of 5.9.1998.
payable on dividends paid to natural persons who are shareholders
subject to the condition that those dividends are paid by a company
whose seat is in that Member State.