CELEX: C1997/295/27
Language: en
Date: 1997-09-27 00:00:00
Title: Reference for a preliminary ruling by the Finanzgericht Köln by order of that court of 16 July 1997 in the case of DE + ES Bauunternehmung GmbH against Finanzamt Bergheim (Case C-275/97)

C 295/ 18                   EN                Official Journal of the European Communities                                        27 . 9 . 97
4. Is the policy adopted by a Member State of excluding                          incurred, or certain to be incurred but uncertain as
     all women during peace time and/or in preparation for                       to amount or as to the date on which they will
     war, from service as interoperable marines capable of                       arise ( Article 20 ( 1 )),
     being excluded from the ambit of Council Directive
     76/207/EEC by virtue of the operation of Article 224 ?                  — provisions are not to be used to adjust the values
     If so, what guidelines or criteria should be applied in                     of assets ( Article 20 ( 3 )),
     order to determine whether the said policy may
     properly be so excluded from the ambit of Directive
                                                                             — account is to be taken of all foreseeable liabilities
     76/207/EEC by reason of Article 224 ?
                                                                                 and potential losses arising in the course of the
                                                                                 financial year concerned or of a previous one, even
5. Is the policy adopted by a Member State of excluding                          if such liabilities or losses become apparent only
                                                                                 between the date of the balance sheet and the date
     all women during peace time and/or in preparation for
     war from service as interoperable marines capable of                        on which it is drawn up ( Article 31 ( 1 ) (c ) ( bb )),
     being justified under Article 2 ( 2 ) of Council Directive
     76/207/EEC ?                                                            — the components of asset and liability items are to
                                                                                 be valued separately (Article 31 ( 1 ) ( e ) ) ,
6. If so, what is the test to be applied by a national                       — provisions are not to exceed in amount the sums
     tribunal when considering whether or not the                                which are necessary ( first paragraph of Article 42 ),
     application of the policy is justified ?
                                                                             where a building construction undertaking, which uses
(') Council Directive 76/207/EEC of 9 February 1976 on the
    implementation of the principle of equal treatment for men               subcontractors in addition to its own employees to
    and women as regards access to employment, vocational                    perform its contracts, does not make individual
    training and promotion, and working conditions ( OJ L 39,                provision, taking into account the individual liabilities
    14 . 2 . 1976 , p. 40 ).                                                 under warranties inherent in particular contracts, for
                                                                             indemnity liabilities not arising until after the date of
                                                                             the balance sheet, but makes global provision therefor
                                                                             by way of a fixed percentage of the turnover subject to
                                                                             warranties ?
                                                                         2 . If Question 1 is answered in the affirmative :
Reference for a preliminary ruling by the Finanzgericht
Koln by order of that court of 16 July 1997 in the case of
DE + ES Bauunternehmung GmbH against Finanzamt                               Subject to what preconditions, in accordance with
                                 Bergheim                                    what valuation criteria and in what percentage,
                             Case C-2 75/97 )                                possibly assessed by the business itself, may such
                                                                             global provision be made, regard also being had to
                              ( 97/C 295/27 )                                any rights of recourse against employees of the
                                                                             business and subcontractors, which are enforceable
                                                                             only to a limited extent, and, in the event of doubts as
                                                                             to the amount of the provision needed, who bears the
Reference has been made to the Court of Justice of the
                                                                             disadvantage of the fact that the matter is not
European Communities by order of the Thirteenth                              susceptible of proof?
Chamber of the Finanzgericht Koln ( Finance Court,
Cologne ) of 16 July 1997, received at the Court Registry
on 30 July 1997, for a preliminary ruling in the case of
DE + ES Bauunternehmung GmbH against Finanzamt
( Tax Office ) Bergheim on the following questions:
                                                                         Action brought on 30 July 1997 by the Commission of the
1 . Is there compliance with the accounting rules laid                       European Communities against the French Republic
     down by the Fourth Council Directive 78/660/EEC of
     25 July 1978 on annual accounts ( OJ L 222, 14 . 8 .                                        ( Case C-276/97 )
     1978 , p. 11 ), under which :                                                                 ( 97/C 295/28 )
     — the annual accounts are to give a true and fair
          view of the company's assets, liabilities, financial           An action against the French Republic was brought before
          position and profit or loss ( Article 2 ( 3 )),                the Court of Justice of the European Communities on
                                                                         30 July 1997 by the Commission of the European
                                                                         Communities, represented by Helene Michard and Enrico
     — provisions are intended to cover losses or debts the              Traversa , acting as Agents, with an address for service in
          nature of which is clearly defined and which at the            Luxembourg at the office of Carlos Gomez de la Cruz,
          date of the balance sheet are either likely to be              Wagner Centre, Kirchberg .