CELEX: C1998/055/10
Language: en
Date: 1998-02-20 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 11 December 1997 in Case C-83/97: Commission of the European Community v. Federal Republic of Germany (Failure to fulfil obligations - Failure to transpose Directive 92/43/EEC)

C 55/6                EN                  Official Journal of the European Communities                                      20.2.98
EEC, must be interpreted as not precluding a tax such as                  raising of capital, as amended by Council Directive
the regional charge on vehicle registration certificates.                 73/79/EEC of 9 April 1973 varying the field of
                                                                          application of the reduced rate of capital duty
                                                                          provided for in respect of certain company
(1) OJ C 64, 2.3.1996.
                                                                          reconstruction operations by Article 7(1)(b) of the
                                                                          Directive concerning indirect taxes on the raising of
                                                                          capital, by Council Directive 73/80/EEC of 9 April
                                                                          1973 fixing common rates of capital duty, by Council
                                                                          Directive 74/553/EEC of 7 November 1974 amending
                                                                          Article 5(2) of Directive 69/335/EEC, and by Council
                                                                          Directive 85/303/EEC of 10 June 1985 amending
               JUDGMENT OF THE COURT                                      Directive 69/335/EEC, does not apply to a national
                                                                          tax on any appreciation in the value of immovable
                       (Sixth Chamber)
                                                                          property, determined at the time when such property
                    of 11 December 1997                                   was contributed to a capital company. However,
                                                                          Directive 69/335/EEC, as amended, does apply to the
in Case C-42/96 (reference for a preliminary ruling from                  registration charge, the mortgage registration fee and
the Tribunale Civile e Penale di Venezia): SocietaÁ                       the Land Register fee.
Immobiliare SIF SpA v. Amministrazione delle Finanze
                         dello Stato (1)
                                                                     2. On a proper construction, Article 12 of Directive 69/
(Directive 69/335/EEC Ð Contribution of immovable                         335/EEC, as amended, authorises Member States,
                           property)                                      notwithstanding the prohibition laid down in
                         (98/C 55/09)                                     Article 10 thereof, to charge, in connection with an
                                                                          increase in the capital of a capital company brought
                                                                          about by the contribution of immovable property,
                                                                          taxes such as the registration charge, the mortgage
                (Language of the case: Italian)
                                                                          registration fee and the Land Register fee, provided
                                                                          that such taxes do not exceed those applicable to like
                                                                          transactions in the Member State charging them.
  (Provisional translation; the definitive translation will be
         published in the European Court Reports)                    (1) OJ C 108, 13.4.1996.
In Case C-42/96: reference to the Court under Article 177
of the EC Treaty from the Tribunale Civile e Penale (Civil
and Criminal District Court), Venice (Italy), for a
preliminary ruling in the proceedings pending before that
court between SocietaÁ Immobiliare SIF SpA and                                       JUDGMENT OF THE COURT
Amministrazione delle Finanze dello Stato Ð on the                                          (Fifth Chamber)
interpretation of Council Directive 69/335/EEC of 17 July
1969 concerning indirect taxes on the raising of capital                                 of 11 December 1997
(OJ, English Special Edition 1969 (II), p. 412), as                  in    Case C-83/97: Commission of the European
amended by Council Directive 73/79/EEC of 9 April 1973                      Community v. Federal Republic of Germany (1)
varying the field of application of the reduced rate of
capital duty provided for in respect of certain company              (Failure to fulfil obligations Ð Failure to transpose
reconstruction operations by Article 7(1)(b) of the                                      Directive 92/43/EEC)
Directive concerning indirect taxes on the raising of
                                                                                              (98/C 55/10)
capital (OJ L 103, 18.4.1973, p. 13), by Council Directive
73/80/EEC of 9 April 1973 fixing common rates of capital
duty (OJ L 103, 18.4.1973, p. 15), by Council Directive                              (Language of the case: German)
74/553/EEC of 7 November 1974 amending Article 5(2)
of Directive 69/335/EEC (OJ L 303, 3.11.1974, p. 9), and
by Council Directive 85/303/EEC of 10 June 1985
                                                                       (Provisional translation; the definitive translation will be
amending Directive 69/335/EEC (OJ L 156, 15.6.1985,
                                                                               published in the European Court Reports)
p. 23) Ð the Court (Sixth Chamber), composed of: H.
Ragnemalm (Rapporteur), President of the Chamber, G. F.
Mancini and G. Hirsch, Judges; G. Cosmas, Advocate-                  In Case C-83/97: Commission of the European
General; L. Hewlett, Administrator, for the Registrar, has           Communities (Agent: Götz zur Hausen) v. Federal
given a judgment on 11 December 1997, in which it has                Republic of Germany (Agents: Ernst Röder and Bernd
ruled:                                                               Kloke) Ð application for a declaration that, by failing to
                                                                     adopt within the prescribed period the laws, regulations
                                                                     and administrative provisions necessary to comply with
1. On a proper construction, Council Directive 69/335/               Council Directive 92/43/EEC of 21 May 1992 on the
     EEC of 17 July 1969 concerning indirect taxes on the            conservation of natural habitats and of wild fauna and
 ---pagebreak--- 20.2.98               EN                  Official Journal of the European Communities                                       C 55/7
flora (OJ L 206, 22.7.1992, p. 7), the Federal Republic of           Chamber), composed of: C. Gulmann (Rapporteur),
Germany has failed to fulfil its obligations under the EC            President of the Chamber, J. C. Moitinho de Almeida,
Treaty, Ð the Court (Fifth Chamber) composed of: C.                  D. A. O. Edward, J.-P. Puissochet and L. Sevón, Judges;
Gulmann (Rapporteur) President of the Chamber, M.                    N. Fennelly, Advocate-General; R. Grass, Registrar, has
Wathelet, J. C. Moitinho de Almeida, J.-P. Puissochet and            given a judgment on 11 December 1997, in which it:
L. Sevón, Judges; Advocate-General: N. Fennelly,
Registrar: R. Grass, has given a judgment on 11 December             1. declares that, by failing to adopt within the periods
1997, the operative part of which is as follows:                          prescribed all the laws, regulations and administrative
                                                                          provisions necessary to comply with
1. By failing to adopt within the prescribed period the
                                                                          Ð Commission Directive 93/72/EEC of 1 September
     laws, regulations and administrative provisions
                                                                              1993 adapting to technical progress for the 19th
     necessary to comply with Council Directive 92/43/
                                                                              time Council Directive 67/548/EEC on the
     EEC of 21 May 1992 on the conservation of natural
                                                                              approximation of the laws, regulations and
     habitats and of wild fauna and flora, the Federal
                                                                              administrative      provisions   relating    to    the
     Republic of Germany has failed to fulfil its obligations
                                                                              classification, packaging and labelling of
     under Article 23 of that Directive.
                                                                              dangerous substances, and
2. The Federal Republic of Germany is ordered to pay                      Ð Commission Directive 93/101/EC of 11 November
     the costs.                                                               1993 adapting Directive 67/548/EEC to technical
                                                                              progress for the 20th time,
(1) OJ C 108, 5.4.1997.
                                                                          the Kingdom of Belgium has failed to fulfil its
                                                                          obligations under Article 2(1) of those Directives;
                                                                     2. orders the Kingdom of Belgium to pay the costs.
                                                                     (1) OJ C 199, 28.6.1997.
                JUDGMENT OF THE COURT
                        (Fifth Chamber)
                     of 11 December 1997
in    Case   C-190/97: Commission of the European
           Communities v. Kingdom of Belgium (1)                                     JUDGMENT OF THE COURT
                                                                                              (Sixth Chamber)
(Failure to fulfil obligations Ð Failure to transpose
           Directives 93/72/EEC and 93/101/EC)                                             of 16 December 1997
                          (98/C 55/11)                               in    Case   C-316/96: Commission of the             European
                                                                                   Communities v. Italian Republic (1)
                                                                     (Failure of a Member State to fulfil obligations Ð
                 (Language of the case: French)
                                                                     Directives 93/53/EEC, 93/54/EEC, 93/113/EC and
                                                                     93/114/EC Ð Failure to transpose within the prescribed
                                                                                                   periods)
  (Provisional translation; the definitive translation will be
          published in the European Court Reports)                                              (98/C 55/12)
                                                                                      (Language of the case: Italian)
In Case C-190/97: Commission of the European
Communities (Agent: Götz zur Hausen) v. Kingdom of
Belgium (Agent: Jan Devadder) Ð application for a                      (Provisional translation; the definitive translation will be
declaration that, by failing to adopt all the laws,                            published in the European Court Reports)
regulations and administrative provisions necessary to
comply with Commission Directive 93/72/EEC of                        In Case C-316/96: Commission of the European
1 September 1993 adopting to technical progress for the              Communities (Agent: Paolo Ziotti) v. Italian Republic
19th time Council Directive 67/548/EEC on the                        (Agent: Professor Umberto Leanza, assisted by Oscar
approximation of the laws, regulations and administrative            Fiumara) Ð application for a declaration that, by failing
provisions relating to the classification, packaging and             to bring into force within the prescribed periods the laws,
labelling of dangerous substances (OJ L 258, 16.10.1993,             regulations and administrative provisions necessary to
p. 29), and Commission Directive 93/101/EC of                        comply with Council Directive 93/53/EEC of 24 June
11 November 1993 adapting Directive 67/548/EEC to                    1993 introducing minimum Community measures for the
technical progress for the 20th time (OJ L 13, 15.1.1994,            control of certain fish diseases (OJ L 175, 19.7.1993,
p. 1), the Kingdom of Belgium has failed to fulfil its               p. 23), Council Directive 93/54/EEC of 24 June 1993
obligations under those Directives Ð the Court (Fifth                amending Directive 91/67/EEC concerning the animal