CELEX: C2003/213/08
Language: en
Date: 2003-09-06 00:00:00
Title: Order of the Court (First Chamber) of 27 March 2003 in Case C-306/02 (reference for a preliminary ruling from the Commissione Tributaria di Primo Grado di Trento, Sezione No 6): Petrolvilla & Bortolotti Spa and Others v Agenzia delle Entrate per la Provincia di Trento (Article 104(3) of the Rules of Procedure — Directive 69/335/EEC — Indirect taxes on the raising of capital)

6.9.2003                 EN                          Official Journal of the European Union                                                 C 213/5
2.    The Territorio Histórico de Álava — Diputación Foral de                A tax such as the tax on companies’ net assets does not constitute a
      Álava, the Territorio Histórico de Bizkaia — Diputación Foral          tax having an economic effect equivalent to capital duty and,
      de Bizkaia, the Territorio Histórico de Gipuzkoa — Diputación          accordingly, is not incompatible with Council Directive 69/335/EEC
      Foral de Gipuzkoa y Juntas Generales de Gipuzkoa and the               concerning indirect taxes on the raising of capital (OJ, English Special
      Comunidad autónoma del País Vasco — Gobierno Vasco are                 Edition 1969, as amended by Directive 85/303/EEC of 10 June
      ordered to pay the costs.                                              1985.
( 1) OJ C 109 of 4.5.2002.                                                   (1 ) OJ 2002 C 261.
                     ORDER OF THE COURT
                                                                             Reference for a preliminary ruling by the Landgericht
                                                                             Stuttgart by order of that Court of 7 April 2003 in
                           (First Chamber)                                   the case concerning notarial costs with the following
                                                                             participants: (1) Notar Mathias Längst, (2) SABU Schuh
                                                                             & Marketing GmbH, (3) President of the Landgericht
                          of 27 March 2003                                   Stuttgart and (4) District Auditor of the Landgericht
                                                                                                           Stuttgart
in Case C-306/02 (reference for a preliminary ruling from
the Commissione Tributaria di Primo Grado di Trento,                                                   (Case C-165/03)
Sezione No 6): Petrolvilla & Bortolotti Spa and Others v
     Agenzia delle Entrate per la Provincia di Trento (1)
                                                                                                       (2003/C 213/09)
(Article 104(3) of the Rules of Procedure — Directive 69/
      335/EEC — Indirect taxes on the raising of capital)
                           (2003/C 213/08)                                   Reference has been made to the Court of Justice of the
                                                                             European Communities by order of the Landgericht Stuttgart
                                                                             (Regional Court, Stuttgart) of 7 April 2003, received at the
                     (Language of the case: Italian)                         Court Registry on 10 April 2003, for a preliminary ruling
                                                                             in the case concerning notarial costs with the following
                                                                             participants: (1) Notar Mathias Längst, (2) SABU Schuh &
                                                                             Marketing GmbH, (3) President of the Landgericht Stuttgart
(Provisional translation; the definitive translation will be published
                                                                             and (4) District Auditor of the Landgericht Stuttgart on the
                    in the European Court Reports)
                                                                             following questions:
                                                                             1)    In a legal system such as that of the Württemberg region
                                                                                   of Baden-Württemberg, where there are both notaries
In Case C-306/02: reference to the Court under Article 234 EC                      who are self-employed and notaries who are employed as
from the Commissione Tributaria di Primo Grado di Trento                           civil servants and the notary himself is always the person
(Italy) for a preliminary ruling in the proceedings pending                        to whom the fees are due, but where, if the services
before that court between Petrolvilla & Bortolotti Spa and                         concerned are carried out by a notary employed as a civil
Others and Agenzia delle Entrate per la Provincia di Trento                        servant, he must remit a — fixed — portion of the fees
— on the interpretation of Council Directive 69/335/EEC                            to the State, which is his employer and which uses those
concerning indirect taxes on the raising of capital (OJ, English                   proceeds to fund its activities, are the fees of the notary
Special Edition 1969 (II), p. 25), as amended by Directive 85/                     employed as a civil servant for the notarisation of a legal
303/EEC of 10 June 1985 (OJ 1985 L 156, p. 23) — the Court                         transaction covered by Directive 69/335, as amended, to
(First Chamber), composed of: M. Wathelet, President of the                        be regarded as tax for the purposes of that directive, in
Chamber, P. Jann (Rapporteur) and A. Rosas, Judges; P. Léger,                      contrast to the situation that gave rise to the order in
Advocate General; R. Grass, Registrar, has made an order on                        Case C-264/00 Gründerzentrum-Betriebs-GmbH (not yet
27 March 2003, in which it has ruled:                                              published in the European Court reports)?