CELEX: C1995/137/25
Language: en
Date: 1995-06-03 00:00:00
Title: Reference for a preliminary ruling by the Hoge Raad der Nederlanden by decision of that court of 24 March 1995 in the case of Saueressig GmbH & Co. v. Forbo-Krommenie BV (Case C-99/95)

No C 137/ 12            EN                   Official Journal of the European Communities                                     3 . 6 . 95
2 . Does the term 'hold ' within the meaning of                             ( persons having such an entitlement in any other
     Article 18 ( 1 ) ( a ) of the Sixth Directive 77/388/EEC               Member State being precluded from receiving such
     signify that the taxable person must at all times be in a              allowance ) contrary to Articles 48 ( 2 ) and 51 of the EC
     position to present the invoice to the tax authorities ?               Treaty ?
3 . Is the exercise of the right to deduct input tax precluded
     by virtue of Article 18 ( 1 ) ( a ) of the Sixth Directive
     77/388/EEC where the taxable person no longer ' holds'
     an invoice ?
( ) OJ No L 145 , 13 . 6 . 1977, p. 1 .                                 Reference for a preliminary ruling from the Tribunale di
                                                                        Genova, Sezione Prima Civile, by order of that court of
                                                                        13 March 1995 in the case of: Nuova Castelli SpA
                                                                                v. Amministrazione delle Finanze dello Stato
                                                                                                ( Case C-92/95 )
                                                                                                  ( 95/C 137/24 )
Reference for a preliminary ruling by Juzgado de lo Social
No 2 , Santiago de Compostela, by order of that court of                Reference has been made to the Court of Justice of the
9 March 1995 in the case of Bernardina Martinez Losada                  European Communities by order of the Tribunale di
                                                                        Genova, Sezione Prima Civile ( District Court, Genoa , First
v. Instituto Nacional de Empleo and Instituto Nacional de
                          Seguridad Social                              Civil Section) of 13 March 1995 , which was received at the
                                                                        Court Registry on 24 March 1995 , for a preliminary ruling
                           ( Case C-88/95 )                             on the same questions as in Cases C-47/95 , C-48/95 ,
                             ( 95/C 137/23 )                            C-49/95 , C-50/95 , C-60/95 and C-81 /95 (*).
Reference has been made to the Court of Justice of the                  (!) OJ No C 119 , 13 . 5 . 1995 .
European Communities by an order of Juzgado de lo Social
( Social Court ) No 2, Santiago de Compostela, of 9 March
 1995 , which was received at the Court Registry on
23 March 1995 , for a preliminary ruling in the case of
Bernardina Martinez Losada against Instituto Nacional de
Empleo ( National Employment Institute ) and Instituto
Nacional de Seguridad Social (National Social Security
Institute ) on the following questions :                                Reference for a preliminary ruling by the Hoge Raad der
                                                                        Nederlanden by decision of that court of 24 March 1995 in
                                                                        the case of Saueressig GmbH 8c Co. v. Forbo-Krommenie
 1 . Must Article 67 ( 1 ) of Regulation ( EEC ) No 1408/71 ( in                                        BV
     its present version ) be interpreted , as regards the
     particular facts to which it is to be applied , as meaning                                 ( Case C-99/95 )
     that periods of insurance or of employment completed                                         ( 95/C 137/25
     under the legislation of any other Member State must be
     taken into account for the purposes of obtaining the
     unemployment allowance for persons over 52 years of                Reference has been made to the Court of Justice of the
     age, provided for by Article 215 ( 3 ) of Real Decreto             European Communities by decision of the Hoge Raad der
     Legislativo ( Royal Legislative Decree ) 1 /1994 of 20 June        Nederlanden ( Supreme Court of the Netherlands ) of
     1994, which approves the consolidated version of the               24 March 1995 , which was received at the Court Registry
     Ley General de la Seguridad Social ( General Law on                on 30 March 1995 , for a preliminary ruling in the case of
     Social Security ), to the extent to which the right to a           Saueressig GmbH & Co . v. Forbo-Krommenie BV on the
     retirement pension may be obtained on the basis of such            following questions :
     contributions, subject to age requirements , in a Member
     State other than that of the competent institution ?               1 . Does the procedure of 'preliminary examination of
                                                                            witnesses prior to the institution of proceedings' set out
2 . Can that be the case even though the worker has not                     in Article 214 et seq. of the Netherlands Code of Civil
     paid contributions in Spain or has paid contributions for              Procedure come within the scope of the Brussels
     less than one year, provided that he is entitled to a                  Convention ?
     retirement pension in any Member State ?
                                                                        2 . If the answer to Question 1 is yes : can that procedure
3 . Is the requirement that, for migrant workers to receive                 also constitute a measure within the meaning of
     the unemployment allowance available for persons of                    Article 24 of the Brussels Convention ?
     more than 52 years of age, it must be shown that, subject
     to age requirements, they are entitled to a retirement
     pension payable by the Spanish social security scheme