CELEX: C2002/169/07
Language: en
Date: 2002-07-13 00:00:00
Title: Judgment of the Court (Second Chamber) 16 May 2002 in Case C-508/99 (Reference for a preliminary ruling from the Verwaltungsgerichtshof): Palais am Stadtpark Hotelbetriebsgesellschaft mbH & Co. KG v Finanzlandesdirektion für Wien, Niederösterreich und Burgenland (Raising of capital — Directive 69/335/EEC — Scope of application — Limited partnership — Assignment of limited partner's share to a company with limited liability — Levy, after the assignment and the entry into force of the directive, of duty directly proportional to the amount of the contribution)

13.7.2002                EN                    Official Journal of the European Communities                                             C 169/5
            of directors which they regard as contrary to the                               JUDGMENT OF THE COURT
            guidelines for the country’s energy policy, including
            the Government’s objectives concerning the coun-                                       (Second Chamber)
            try’s energy supply;
                                                                                                       16 May 2002
—     the provisions of the Royal Decree of 16 June 1994
      vesting in the State a ‘golden share’ in Distrigaz (Moniteur        in Case C-508/99 (Reference for a preliminary ruling
      belge of 28 June 1994, p. 17347), which carries the                 from the Verwaltungsgerichtshof): Palais am Stadtpark
      following rights:                                                   Hotelbetriebsgesellschaft mbH & Co. KG v Finanzlandes-
                                                                           direktion für Wien, Niederösterreich und Burgenland (1)
      a)    advance notice of any transfer, use as security or            (Raising of capital — Directive 69/335/EEC — Scope of
            change in the company’s strategic assets must be              application — Limited partnership — Assignment of limited
            given to the Minister responsible, who shall be               partner’s share to a company with limited liability — Levy,
            entitled to oppose such operations if he considers            after the assignment and the entry into force of the directive,
            that they adversely affect the national interest in the       of duty directly proportional to the amount of the contri-
            energy field;                                                                                 bution)
                                                                                                     (2002/C 169/07)
      b)    the Minister may appoint two representatives of the
            Federal Government to the board of directors of the                               (Language of the case: German)
            company. Those representatives may propose to the
            Minister the annulment of any decision of the board
                                                                          (Provisional translation; the definitive translation will be published
            of directors or of the management committee which
                                                                                              in the European Court Reports)
            they regard as contrary to the guidelines for the
            country’s energy policy,
                                                                          In Case C-508/99: Reference to the Court under Article 234
and by failing to lay down precise, objective and stable criteria         EC by the Verwaltungsgerichtshof (Austria) for a preliminary
for approval of, or opposition to, the operations referred to             ruling in the proceedings pending before that court between
above, the Kingdom of Belgium has failed to comply with its               Palais am Stadtpark Hotelbetriebsgesellschaft mbH & Co. KG
obligations under Articles 52 of the EC Treaty (now, after                and Finanzlandesdirektion für Wien, Niederösterreich und
amendment, Article 43 EC) and 73b of the EC Treaty (now                   Burgenland, on the interpretation of Council Directive 69/
Article 56 EC), the Court, composed of: G.C. Rodrı́guez                   335/EEC of 17 July 1969 concerning indirect taxes on the
Iglesias, President, P. Jann (Rapporteur), N. Colneric and S. von         raising of capital (OJ, English Special Edition 1969 (II), p. 412)
Bahr (Presidents of Chambers), C. Gulmann, D.A.O. Edward,                 as amended by the Act concerning the conditions of accession
A. La Pergola, J.-P. Puissochet, R. Schintgen, V. Skouris                 of the Kingdom of Norway, the Republic of Austria, the
and J.N. Cunha Rodrigues, Judges; D. Ruiz-Jarabo Colomer,                 Republic of Finland and the Kingdom of Sweden and the
Advocate General; H.A. Rühl, Principal Administrator, for the             adjustments to the Treaties on which the European Union is
Registrar, has given a judgment on 4 June 2002, in which it:              founded (OJ 1994 C 241, p. 21, and OJ 1995 L 1, p. 1), the
                                                                          Court (Second Chamber), composed of: N. Colneric, President
                                                                          of the Chamber, R. Schintgen (Rapporteur) and V. Skouris,
                                                                          Judges; A. Tizzano, Advocate General; R. Grass, Registrar, has
1.    Dismisses the application;                                          given a judgment on 16 May 2002, in which it has ruled:
                                                                          The provisions of Council Directive 69/335/EEC of 17 July 1969
2.    Orders the Commission of the European Communities to pay            concerning indirect taxes on the raising of capital, as amended by the
      the costs;                                                          Act concerning the conditions of Accession of the Kingdom of
                                                                          Norway, the Republic of Austria, the Republic of Finland and the
                                                                          Kingdom of Sweden and the adjustments to the Treaties on which the
                                                                          European Union is founded must be interpreted as not precluding the
3.    Orders the United Kingdom of Great Britain and Northern             levy of capital duty upon the conversion of a partnership into a capital
      Ireland to bear its own costs.                                      company within the meaning of that directive, where, before the entry
                                                                          into force of that directive, a duty such as that provided for in
                                                                          Paragraph 33, item 16(1), point 1(b), of the Gebührengesetz has
                                                                          already been levied on all the capital contributions made for the
(1) OJ C 79 of 18.3.2000.                                                 acquisition of shares in the partnership.
                                                                          (1) OJ C 79 of 18.3.2000.