CELEX: C1998/397/09
Language: en
Date: 1998-12-19 00:00:00
Title: JUDGMENT OF THE COURT of 27 October 1998 in Case C-411/96 (reference for a preliminary ruling from the Industrial Tribunal, Manchester): Margaret Boyle and Others v. Equal Opportunities Commission (Equal pay and equal treatment for men and women - Maternity leave - Rights of pregnant women in respect of sick leave, annual leave and the accrual of pension rights)

C 397/6              EN                  Official Journal of the European Communities                                 19.12.98
              JUDGMENT OF THE COURT                                    of maternity leave referred to by Article 8 of Directive
                                                                       92/85/EEC, of pay higher than the statutory payments
                     of 27 October 1998                                in respect of maternity leave conditional on the
                                                                       worker's undertaking to return to work after the birth
in Case C-411/96 (reference for a preliminary ruling from
                                                                       of the child for at least one month, failing which she is
the Industrial Tribunal, Manchester): Margaret Boyle and
                                                                       required to repay the difference between the amount
       Others v. Equal Opportunities Commission (1)
                                                                       of the pay she will have received during the period of
(Equal pay and equal treatment for men and women Ð                     maternity leave, on the one hand, and the amount of
Maternity leave Ð Rights of pregnant women in respect                  those payments, on the other.
of sick leave, annual leave and the accrual of pension
                            rights)
                        (98/C 397/09)                               2. Article 8 of Directive 92/85/EEC and Article 5(1) of
                                                                       Council Directive 76/207/EEC of 9 February 1976 on
                                                                       the implementation of the principle of equal treatment
                                                                       for men and women as regards access to employment,
               (Language of the case: English)                         vocational training and promotion, and working
                                                                       conditions do not preclude a clause in an employment
                                                                       contract from requiring an employee who has
                                                                       expressed her intention to commence her maternity
In Case C-411/96: reference to the Court under Article 177             leave during the six weeks preceding the expected
of the EC Treaty from the Industrial Tribunal, Manchester              week of childbirth, and is on sick leave with a
(United Kingdom) for a preliminary ruling in the                       pregnancy-related illness immediately before that date
proceedings pending before that court between Margaret                 and gives birth during the period of sick leave, to
Boyle and Others and Equal Opportunities Commission                    bring forward the date on which her paid maternity
Ð on the interpretation of Article 119 of the EC Treaty,               leave commences either to the beginning of the sixth
Council Directive 75/117/EEC of 10 February 1975 on the                week preceding the expected week of childbirth or to
approximation of the laws of the Member States relating                the beginning of the period of sick leave, whichever is
to the application of the principle of equal pay for men               the later.
and women (OJ L 45, 19.2.1975, p. 19), Council
Directive 76/207/EEC of 9 February 1976 on the
implementation of the principle of equal treatment for
men and women as regards access to employment,                      3. A clause in an employment contract which prohibits a
vocational training and promotion, and working                         woman from taking sick leave during the minimum
conditions (OJ L 39, 14.2.1976, p. 40), and Council                    period of 14 weeks' maternity leave to which a female
Directive 92/85/EEC of 19 October 1992 on the                          worker is entitled pursuant to Article 8(1) of Directive
introduction of measures to encourage improvements in                  92/85/EEC, unless she elects to return to work and
the safety and health at work of pregnant workers and                  thus terminate her maternity leave, is not compatible
workers who have recently given birth or are                           with Directive 92/85/EEC. By contrast, a clause in an
breastfeeding (tenth individual Directive within the                   employment contract which prohibits a woman from
meaning of Article 16(1) of Directive 89/391/EEC) (OJ                  taking sick leave during a period of supplementary
L 348, 28.11.1992, p. 1) Ð the Court, composed of: G. C.               maternity leave granted to her by the employer, unless
Rodríguez Iglesias, President, P. J. G. Kapteyn                        she elects to return to work and thus terminate her
(Rapporteur), J.-P. Puissochet and P. Jann (Presidents of              maternity leave, is compatible with Directives 76/207/
Chambers), C. Gulmann, J. L. Murray, D. A. O. Edward,                  EEC and 92/85/EEC.
H. Ragnemalm, L. Sevón, M. Wathelet and R. Schintgen,
Judges; D. Ruiz-Jarobo Colomer, Advocate General; L.
Hewlett, Administrator, for the Registrar, has given a
judgment on 27 October 1998, in which it has ruled:
                                                                    4. Directives 92/85/EEC and 76/207/EEC do not
                                                                       preclude a clause in an employment contract from
                                                                       limiting the period during which annual leave accrues
                                                                       to the minimum period of 14 weeks' maternity leave
1. Article 119 of the EC Treaty, Article 1 of Council
                                                                       to which female workers are entitled under Article 8
    Directive 75/117/EEC of 10 February 1975 on the
                                                                       of Directive 92/85/EEC and from providing that
    approximation of the laws of the Member States
                                                                       annual leave ceases to accrue during any period of
    relating to the application of the principle of equal pay
                                                                       supplementary maternity leave granted to them by
    for men and women and Article 11 of Council
                                                                       their employer.
    Directive 92/85/EEC of 19 October 1992 on the
    introduction of measures to encourage improvements
    in the safety and health at work of pregnant workers
    and workers who have recently given birth or are
    breastfeeding (tenth individual Directive within the            5. Directive 92/85/EEC precludes a clause in an
    meaning of Article 16(1) of Council Directive 89/391/              emplyoment contract from limiting, in the context of
    EEC) do not preclude a clause in an employment                     an occupational scheme wholly financed by the
    contract which makes the payment, during the period                employer, the accrual of pension rights during the
 ---pagebreak--- 19.12.98               EN                 Official Journal of the European Communities                                      C 397/7
     period of maternity leave referred to by Article 8 of                         JUDGMENT OF THE COURT
     that directive to the period during which the woman
     receives the pay provided for by that contract or                                      (Sixth Chamber)
     national legislation.
                                                                                          of 27 October 1998
(1) OJ C 54, 22.2.1997.                                              in Joined Cases C-31/97 and C-32/97 (references for a
                                                                     preliminary ruling from the Tribunal Superior de Justicia
                                                                     de Catalunya): Fuerzas EleÂctricas de Catalunya SA
                                                                     (FECSA) and Autopistas Concesionaria EspanÄola SA v.
                                                                     Departament d'Economía i Finances de la Generalitat de
                                                                                              Catalunya (1)
                                                                     (Directive 69/335/EEC Ð Indirect taxes on the raising of
               JUDGMENT OF THE COURT                                 capital Ð Duty on notarial deeds recording the repayment
                        (Sixth Chamber)                                                   of debenture loans)
                      of 27 October 1998                                                     (98/C 397/11)
in Case C-4/97 (reference for a preliminary ruling from
the Commissione Tributaria Provinciale di Firenze):
Manifattura Italiana Nonwoven SpA v. Direzione
                                                                                    (Language of the case: Spanish)
           Regionale delle Entrate per la Toscana (1)
(Directive 69/335/EEC Ð Taxes on the raising of capital
               Ð Tax on companies' net assets)
                         (98/C 397/10)                                 (Provisional translation; the definitive translation will be
                                                                              published in the European Court Reports)
                (Language of the case: Italian)
                                                                     In Joined Cases C-31/97 anbd C-32/97: references to the
  (Provisional translation; the definitive translation will be       Court under Article 177 of the EC Treaty from the
          published in the European Court Reports)                   Tribunal de Justicia de Catalunya, Spain, for a preliminary
                                                                     ruling in the proceedings pending before that court
                                                                     between Fuerzas EleÂctricas de Catalunya SA (FECSA)
                                                                     (C-31/97), Autopistas Concesionaria EspanÄola SA (C-32/
In Case C-4/97: reference to the Court under Article 177
                                                                     97) and Departament d'Economía i Finances de la
of the EC Treaty from the Commissione Tributaria
                                                                     Generalitat de Catalunya Ð on the interpretation of
Provinciale di Firenze (Provincial Tax Court, Florence)
                                                                     Articles 11(b) and 12 of Council Directive 69/335/EEC of
(Italy), for a preliminary ruling in the proceedings pending
                                                                     17 July 1969 concerning indirect taxes on the raising of
before that court between Manifattura Italiana Nonwoven
                                                                     capital (OJ, English Special Edition 1969 (II), p. 412) Ð
SpA and Direzione Regionale delle Entrate per la Toscana
                                                                     the Court (Sixth Chamber), composed of: G. Hirsch,
Ð on the interpretation of Council Directive 69/335/EEC
                                                                     President of the Second Chamber, acting as President of
of 17 July 1969 concerning indirect taxes on the raising of
                                                                     the Sixth Chamber, G. F. Mancini, H. Ragnemalm
capital (OJ, English Special Edition 1969 (II), p. 412), as
                                                                     (Rapporteur), R. Schintgen and K. M. Ioannou, Judges; N.
amended by Council Directive 85/303/EEC of 10 June
                                                                     Fennelly, Advocate-General; H. von Holstein, Deputy
1985 (OJ L 156, 15.6.1985, p. 23) Ð the Court (Sixth
                                                                     Registrar, for the Registrar, has given a judgment on
Chamber), composed of: P. J. G. Kapteyn, President of the
                                                                     27 October 1998, in which it has ruled:
Chamber, G. F. Mancini, J. L. Murray, H. Ragnemalm
(Rapporteur) and K. M. Ioannou, Judges; N. Fennelly,
Advocate-General; H. A. Rühl, Principal Administrator,
for the Registrar, has given a judgment on 27 October
1998, in which it has ruled:                                         Article 11(b) of Council Directive 69/335/EEC of 17 July
                                                                     1969 concerning indirect taxes on the raising of capital
                                                                     must be interpreted as meaning that the prohibition of
                                                                     taxation on debenture loans applies to the duty on
Council Directive 69/335/EEC of 17 July 1969 concerning
                                                                     notarial deeds recording the repayment of loans. Such a
indirect taxes on the raising of capital, as amended by
                                                                     duty cannot come within the derogation provided for in
Council Directive 85/303/EEC of 10 June 1985, does not
                                                                     Article 12(1)(d) of the said directive.
preclude the levying on capital companies of a tax such as
the tax on companies' net assets.
                                                                     (1) OJ C 94, 22.3.1997.
( ) OJ C 94, 22.3.1997.
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