CELEX: C1999/333/26
Language: en
Date: 1999-11-20 00:00:00
Title: Case C-300/99 P: Appeal brought on 10 August 1999 by Areacova S.A. and 27 others against the order made on 8 July 1999 by the Third Chamber of the Court of First Instance of the European Communities in Case T-194/95 between Areacova S.A. and 31 others and the Council of the European Union

C 333/12                EN                       Official Journal of the European Communities                                    20.11.1999
the European Communities (Agents: Hendrik van Lier and                      Instance, Trento, Sixth Chamber) of 10 June 1999, received at
Roland Tricot) — the Court, composed of: G.C. Rodrı́guez                    the Court Registry on 6 August 1999, for a preliminary ruling
Iglesias, President, P.J.G. Kapteyn, J.-P. Puissochet, G. Hirsch            in the case of Pavarini Components SpA (formerly S.C.D. Srl)
and P. Jann, Presidents of Chambers, J.C. Moitinho de Almeida,              v Direzione delle Entrate per la Provincia di Trento on the
C. Gulmann, J.L. Murray (Rapporteur), D.A.O. Edward, H. Rag-                following question:
nemalm, L. Sevón, M. Wathelet and R. Schintgen, Judges;
F.G. Jacobs, Advocate General; R. Grass, Registrar, has given a             Is it compatible with Community law, and in particular with
judgment on 8 July 1999, in which it:                                       Directive 69/335/EEC (1), to tax over a period of years at the
                                                                            rate of 0.75% per annum pursuant to Decree-Law
1. Dismisses the appeal;                                                    No 394/1992 of 30 September 1992 that part of the net assets
                                                                            consisting solely of a company’s capital disclosed annually by
2. Orders Édouard Dubois et Fils SA to pay the costs.                      the balance sheet which has already borne the initial tax on
                                                                            contributions of 1%?
(1) OJ C 166 of 30.5.1998.
                                                                            (1) OJ, English Special Edition 1969 (II), p. 412.
Reference for a preliminary ruling by the Commissione
Tributaria di Primo Grado di Trento, Sezione No 6 by                        Appeal brought on 10 August 1999 by Areacova S.A. and
order of that court of 10 June 1999 in the case of                          27 others against the order made on 8 July 1999 by the
Petrolvilla & Bortolotti SpA against Direzione delle                        Third Chamber of the Court of First Instance of the
               Entrate per la Provincia di Trento                           European Communities in Case T-194/95 between Area-
                                                                            cova S.A. and 31 others and the Council of the European
                                                                                                            Union
                          (Case C-279/99)
                                                                                                     (Case C-300/99 P)
                          (1999/C 333/24)
                                                                                                      (1999/C 333/26)
Reference has been made to the Court of Justice of the
European Communities by order of the Commissione Tributa-                   An appeal against the order made on 8 July 1999 by the Third
ria di Primo Grado di Trento, Sezione No 6 (Tax Court of First              Chamber of the Court of First Instance of the European
Instance, Trento, Sixth Chamber) of 10 June 1999, received at               Communities in Case T-194/95 between Areacova S.A. and
the Court Registry on 26 July 1999, for a preliminary ruling                31 others and the Council of the European Union was brought
in the case of Petrolvilla & Bortolotti SpA v Direzione delle               before the Court of Justice of the European Communities on
Entrate per la Provincia di Trento on the following question:               10 August 1999 by Areacova S.A. and 27 others, represented
                                                                            by Antonio Creus Carreras, of the Barcelona Bar, and Eva
Is it compatible with Community law, and in particular with                 Contreras Ynzenga and Albert Agustinoy Guilayn, of the
Directive 69/335/EEC (1), to tax over a period of years at the              Madrid Bar, with an address for service care of Cuatrecasas
rate of 0.75% per annum pursuant to Decree-Law                              Abogados, 78 Avenue d’Auderghem, B-1040 Brussels.
No 394/1992 of 30 September 1992 that part of the net assets
consisting solely of a company’s capital disclosed annually by              The appellants claim that the Court should:
the balance sheet which has already borne the initial tax on
contributions of 1%?                                                        (1) set aside the order made on 8 July 1999 by the Court of
                                                                                 First Instance in Case T-194/95 on account of all or some
                                                                                 of the defects indicated, and give effect to all the legal
(1) OJ, English Special Edition 1969 (II), p. 412.                               consequences flowing from the setting aside of that order,
                                                                                 either by expressly adjudicating on the merits of the case
                                                                                 or by referring the matter back to the Court of First
                                                                                 Instance;
                                                                            (2) order the respondent to the proceedings before the Court
                                                                                 of Justice of the European Communities to pay the costs,
Reference for a preliminary ruling by the Commissione                            and likewise, in the event that the submissions put forward
Tributaria di Primo Grado di Trento, Sezione No 6 by                             in support of the present appeal are wholly or partially
order of that court of 10 June 1999 in the case of Pavarini                      upheld, order the defendant in the proceedings at first
Components SpA (formerly S.C.D. Srl) against Direzione                           instance to pay the costs of those proceedings.
           delle Entrate per la Provincia di Trento
                          (Case C-296/99)                                   Pleas in law and main arguments
                                                                            — Infringement of Community law, consisting of the misap-
                          (1999/C 333/25)                                        plication and misinterpretation of Article 230 (formerly
                                                                                 Article 173) of the EC Treaty, inasmuch as the order treats
Reference has been made to the Court of Justice of the                           the contested regulation as a measure of general application
European Communities by order of the Commissione Tributa-                        and ignores the fact that it is applicable only to a wholly
ria di Primo Grado di Trento, Sezione No 6 (Tax Court of First                   individualised and identified group of economic operators;
 ---pagebreak--- 20.11.1999              EN                      Official Journal of the European Communities                                            C 333/13
— Infringement of Community law, inasmuch as the contest-                  1. Is Article 11(1) of Italian Law No 448 of 23 December
     ed order denied the appellants a form of effective legal                  1998 (G.U.R.I. No 302 of 29 December 1998, ordinary
     protection, contrary to the provisions of Article 6 of the                supplement) compatible with Community law, in particu-
     European Convention for the Protection of Human Rights                    lar with Articles 10 and 12 of Council Directi-
     in conjunction with Article 6(2) of the Treaty on European                ve 69/335/EEC (1) of 17 July 1969 concerning indirect
     Union, by wrongly regarding the preliminary ruling pro-                   taxes on the raising of capital, inasmuch as it provides that
     cedure as an obligatory means of legal protection of the                  the administrative charge is payable at a flat annual rate
     interests of individuals.                                                 for registration of ‘other company documents’ for each of
                                                                               the years from 1985 to 1992, equal to the sum of the
                                                                               sum of ITL 750 000 for public limited companies and
                                                                               partnerships limited by shares and ITL 400 000 for private
                                                                               limited companies and ITL 90 000 for other companies?
                                                                           2. Is Article 11(3) of Law No 448/98 compatible with Com-
Reference for a preliminary ruling by the Tribunale di                         munity law, inasmuch as it provides that interest on the
Brescia, Terza Sezione Civile, (District Court, Brescia,                       sums to be reimbursed in so far as they exceed the
Third Civil Chamber) by order of 30 July 1999 in the                           sum provided for by Article 11(1) should be calculated
cases of (1) Markfactor SpA and (2) F. Apollonio & C. SpA                      according to the legal rate in force at the date on which
                 against Ministero delle Finanze                               that Law entered into force (2.5% per annum) and not
                                                                               according to the rate provided for by Article 5 with
                 (Cases C-303/99 and C-304/99)                                 respect to Article 1 of Law No 29 of 26 January 1961, as
                                                                               subsequently amended?
                          (1999/C 333/27)
                                                                           (1) OJ, English Special Edition 1969 (11), p. 412.
Reference has been made to the Court of Justice of the
European Communities by order of the Tribunale di Brescia,
Terza Sezione Civile, of 30 July 1999, received at the Court
Registry on 12 August 1999, for a preliminary ruling in the
cases of (1) Markfactor SpA and (2) F. Apollonio & C. SpA
against Ministero delle Finanze on the following question:
Is Article 11(1) of Italian Law No 448 of 23 December 1998                 Reference for a preliminary ruling from the Finanzgericht
(G.U.R.I. No 302 of 29 December 1998, ordinary supplement)                 Hamburg by order of that court of 29 April 1999 in the
compatible with Community law, in particular with Articles 10              case of Banque Internationale pour l’Afrique Occidentale
and 12 of Council Directive 69/335/EEC (1) of 17 July 1969                 S.A. (BIAO) in liquidation v Finanzamt für Großunterneh-
concerning indirect taxes on the raising of capital, inasmuch                                       men in Hamburg
as it provides that the administrative charge is payable at a flat
annual rate for registration of ‘other company documents’ for                                        (Case C-306/99)
each of the years from 1985 to 1992, equal to the sum of
the sum of ITL 750 000 for public limited companies and
partnerships limited by shares and ITL 400 000 for private                                           (1999/C 333/29)
limited companies and ITL 90 000 for other companies?
                                                                           Reference has been made to the Court of Justice of the
(1) OJ, English Special Edition 1969 (11), p. 412.                         European Communities by an order of the Finanzgericht
                                                                           Hamburg (Finance Court, Hamburg) of 29 April 1999, which
                                                                           was received at the Court Registry on 13 August 1999, for a
                                                                           preliminary ruling in the case of Banque Internationale pour
                                                                           l’Afrique Occidentale S.A. (BIAO) in liquidation v Finanzamt
                                                                           für Großunternehmen in Hamburg on the following questions:
Reference for a preliminary ruling by the Tribunale di
Brescia, Terza Sezione Civile, (District Court, Brescia,                   I. Jurisdiction of the Court of Justice to give a preliminary ruling
Third Civil Chamber) by order of 30 July 1999 in the case
      of Leglerdata SpA against Ministero delle Finanze
                                                                           Does the Court of Justice have jurisdiction in the procedure
                                                                           for preliminary rulings under Article 177 of the EC Treaty (old
                          (Case C-305/99)                                  version) (Article 234 EC in the version in force from 1 May
                                                                           1999 under the Treaty of Amsterdam of 2 October 1997 (new
                          (1999/C 333/28)                                  version)) to interpret the Fourth Council Directive 78/660/EEC
                                                                           of 25 July 1978 on the annual accounts of certain types of
Reference has been made to the Court of Justice of the                     companies (OJ 1978 L 222, p. 11, ‘the Directive’) not only
European Communities by order of the Tribunale di Brescia,                 where there is doubt as to the application in conformity with
Jerza Sezione Civile, of 30 July 1999, received at the Court               the Directive of the national commercial law on accounts of
Registry on 12 August 1999, for a preliminary ruling in the                capital companies [in this case, Paragraph 264 et seq. of the
case of Leglerdata SpA against Ministero delle Finanze on the              German Handelsgesetzbuch (Commercial Code, ‘the HGB’)],
following questions:                                                       but also: