CELEX: C2000/335/16
Language: en
Date: 2000-11-25 00:00:00
Title: Judgment of the Court (Fourth Chamber) of 21 September 2000 in Case C-19/99 (reference for a preliminary ruling from the Supremo Tribunal Administrativo): Modelo Continente SGPS SA v Fazenda Pública (Directive 69/335/EEC — Indirect taxes on the raising of capital — Charge for drawing up a notarially attested act recording an increase in the share capital of a capital company and an amendment to its statutes)

25.11.2000               EN                      Official Journal of the European Communities                                             C 335/9
2.    Annuls Commission Decision C (96) 1185 of 14 August                         attested acts recording a transaction covered by the directive,
      1996 reducing the assistance granted in Decision C (89) 0570                under a system where notaries are employed by the State and
      of 22 March 1989 and Commission Decision C (96) 1186 of                     the charges in question are paid in part to that State for the
      14 August 1996 reducing the assistance granted in Decision                  financing of its official business.
      C (89) 0570 of 22 March 1989;
                                                                            2.    A charge payable for drawing up a notarially attested act
3.    Orders the Commission to pay the costs of the proceedings                   recording an increase in the share capital or an amendment to
      before both the Court of First Instance and the Court of Justice.           the statutes of a capital company is, where it amounts to a tax
                                                                                  for the purposes of Directive 69/335, as amended by Directive
                                                                                  85/303, in principle prohibited under Article 10(c) thereof.
(1) OJ C 71 of 13.3.1999.
                                                                            3.    ‘Fees or dues’ within the meaning of Article 12(1)(e) of Directive
                                                                                  69/335, as amended by Directive 85/303, do not cover a
                                                                                  charge collected for drawing up a notarially attested act
                                                                                  recording an increase in the share capital or an amendment to
                                                                                  the statutes of a capital company, such as the charge at issue in
                                                                                  the main proceedings, the amount of which increases in direct
                                                                                  proportion to the share capital raised and in respect of which
                  JUDGMENT OF THE COURT                                           there is no upper limit.
                                                                            4.    Article 10 of Directive 69/335, as amended by Directive
                         (Fourth Chamber)                                         85/303, creates rights on which individuals may rely in
                                                                                  proceedings before the national courts.
                      of 21 September 2000
                                                                            (1) OJ C 86 of 27.3.1999.
in Case C-19/99 (reference for a preliminary ruling from
the Supremo Tribunal Administrativo): Modelo Continen-
                te SGPS SA v Fazenda Pública (1)
(Directive 69/335/EEC — Indirect taxes on the raising of
capital — Charge for drawing up a notarially attested act                                     JUDGMENT OF THE COURT
recording an increase in the share capital of a capital
          company and an amendment to its statutes)                                                   (Fourth Chamber)
                                                                                                   of 21 September 2000
                           (2000/C 335/16)
                                                                            in Case C-124/99 (reference for a preliminary ruling from
                                                                            the Sozialgericht, Münster): Carl Borawitz v Landesver-
                  (Language of the case: Portuguese)                                         sicherungsanstalt Westfalen (1)
                                                                            (Social security for migrant workers — Equal treatment —
(Provisional translation; the definitive translation will be published      National legislation fixing, in connection with the transfer
                    in the European Court Reports)                          abroad of retroactive pension payments, a higher minimum
                                                                                       amount than that paid within the country)
In Case C-19/99: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Supremo Tribunal                                            (2000/C 335/17)
Administrativo, Portugal, for a preliminary ruling in the
proceedings pending before that court between Modelo Conti-
                                                                                                 (Language of the case: German)
nente SGPS SA and Fazenda Pública, in the presence of
Ministério Público — on the interpretation of Articles 4(3), 10
and 12(1)(e) of Council Directive 69/335/EEC of 17 July 1969                (Provisional translation; the definitive translation will be published
concerning indirect taxes on the raising of capital (OJ, English                                 in the European Court Reports)
Special Edition 1969 (II), p. 412), as amended by Council
Directive 85/303/EEC of 10 June 1985 (OJ 1985 L 156, p. 23)                 In Case C-124/99: reference to the Court under Article 177 of
— the Court (Fourth Chamber), composed of: D.A.O. Edward,                   the EC Treaty (now Article 234 EC) from the Sozialgericht,
President of the Chamber, P.J.G. Kapteyn and H. Ragnemalm                   Münster, Germany, for a preliminary ruling in the proceedings
(Rapporteur), Judges; G. Cosmas, Advocate General; R. Grass,                pending before that court between Carl Borawitz and Landes-
Registrar, has given a judgment on 21 September 2000, in                    versicherungsanstalt Westfalen, joined party: Bundesrepublik
which it has ruled:                                                         Deutschland — on the interpretation of Community law in
                                                                            matters of social security, in particular the principle of equal
1.    Council Directive 69/335/EEC of 17 July 1969 concerning               treatment — the Court (Fourth Chamber), composed of:
      indirect taxes on the raising of capital, as amended by Council       D.A.O. Edward (Rapporteur), President of the Chamber, P.J.G.
      Directive 85/303/EEC of 10 June 1985, must be interpreted             Kapteyn and A. La Pergola, Judges; P. Léger, Advocate General;
      as meaning that charges constitute taxes for the purposes of the      R. Grass, Registrar, has given a judgment on 21 September
      directive where they are collected for drawing up notarially          2000, in which it has ruled: