CELEX: C1995/074/01
Language: en
Date: 1995-03-25 00:00:00
Title: JUDGMENT OF THE COURT (Sixth Chamber) of 9 February 1995 in Case C-412/93 (reference for a preliminary ruling from the Tribunal de Commerce de Paris): Société d'Importation Édouard Leclerc-Siplec v. TF1 Publicité SA and M6 Publicité SA (Televised advertising - Free movement of goods and services)

25 . 3 . 95           EN                    Official Journal of the European Communities                                  No C 74/1
                                                                    I
                                                             (Information)
                                                COURT OF JUSTICE
                                                          COURT OF JUSTICE
                JUDGMENT OF THE COURT                                  distribution sector by television broadcasters established on
                       ( Sixth Chamber)                                their territory.
                      of 9 February 1995                               f 1 ) OJ No C 293 , 29 . 10 . 1993 .
in Case C-412/93 ( reference for a preliminary ruling from             (2 ) OJ No L 298, 17. 10 . 1989, p. 23 .
the Tribunal de Commerce de Paris ): Société d'Importation
Édouard Leclerc-Siplec v. TF1 Publicité SA and M6
                         Publicité SA ( 1 )
(Televised advertising — Free movement of goods and
                             services)                                                JUDGMENT OF THE COURT
                          ( 95/C 74/01 )                                                     of 14 February 1995
                                                                       in Case C-279/93 ( reference for a preliminary ruling from
                 (Language of the case: French)                        the Bundesfinanzhof): Finanzamt Köln-Altstadt v. Roland
                                                                                                 Schumacker ( x )
(Provisional- translation; the definitive translation will be           (Article 48 ofthe EEC Treaty — Principle ofequal treatment
          published in the European Court Reports)                              — Taxation of the income of non-residents)
                                                                                                     95/C 74/02   '
In Case C-4 12/93 : reference to the Court under Article 177
of the EEC Treaty from the Tribunal de Commerce de Paris
( Commercial Court, Paris) for a preliminary ruling in the                             (Language of the case: German)
proceedings pending before that court between Societe
d'Importation Edouard Leclerc-Siplec and ( 1 ) TF1 Publicité           (Provisional translation; the definitive translation will be
SA (2 ) M6 Publicité SA — on the interpretation of                               published in the European Court Reports)
Articles 30, 85, 86, 5 and 3 ( f) of the EEC Treaty and
Council Directive 89/552/EEC of 3 October 1989 on the                  In Case C-279/93 : reference to the Court under Article 177
coordination of certain provisions laid down by law,                   of the EEC Treaty from the Bundesfinanzhof ( Federal
regulation or administrative action in Member States                   Finance Court) for a preliminary ruling in the proceedings
concerning the pursuit of television broadcasting                      pending before that court between Finanzamt Köln-Altstadt
activities (2 ) — the Court ( Sixth Chamber ), composed of:            and Roland Schumacker — on the interpretation of
F. A. Schockweiler, President of the Chamber, P. J. G.                 Article 48 of the EEC Treaty — the Court, composed of:
Kapteyn ( Rapporteur ), G. F. Mancini, C. N. Kakouris and              G. C. Rodriguez Iglesias, President, F. A. Schockweiler
J. L. Murray, Judges; F. G. Jacobs, Advocate General; H.               ( Rapporteur ), P. J. G. Kapteyn and C. Gulmann (Presidents
von Holstein, Deputy Registrar, gave a judgment on                     of Chambers ), G. F. Mancini, C. N. Kakouris, J. C.
9 February 1995 , the operative part of which is as                    Moitinho de Almeida, J. L. Murray, D. A. O. Edward, J.-P.
follows :                                                              Puissochet and G. Hirsch, Judges; P. Leger, Advocate
                                                                       General; H. A. Rühl, Principal Administrator, for the
on a proper construction Articles 30, 85, 86, 5 and 3 (f) of           Registrar, has given a judgment on 14 February 1995 , in
the Treaty and Council Directive 89/552/EEC of 3 October               which it rules :
 1989 on the coordination ofcertain provisions laid down by
law, regulation or administrative action in Member States               1 . Article 48 of the EEC Treaty must be interpreted as
concerning the pursuit of television broadcasting activities                 being capable of limiting the right of a Member State to
do not preclude Member States from prohibiting, by statute                   lay down conditions concerning the liability to taxation
or by regulation, the broadcasting of advertisements for the                 ofa national ofanother Member State and the manner in