CELEX: C1995/074/13
Language: en
Date: 1995-03-25 00:00:00
Title: Action brought on 8 February 1995 by Société Commerciale des Potasses et de l'Azote and by Enterprise Minière et Chimique against the Commission of the European Communities (Case C-30/95)

No C 74/8               EN                  Official Journal of the European Communities                                   25 . 3 . 95
the future reutilization of such ground residue has not been                     permanently in a single unit from a financial and
established.                                                                     economic point of view ?
(!) OJ No L 78 , 26 . 3 . 1991 , p . 32 .                                  2.5 . Is an exchange of shares which is carried out in
(2 ) OJ No L 377, 31 . 12 . 1991 , p . 20 .                                      order to bring about a horizontal setting-off of tax
(3 ) OJ No L 30, 6 . 2 . 1993 , p . 1 .                                          losses between the participant undertakings
                                                                                 within a fiscal unit as referred to in Article 15 of
                                                                                 the Wet op de Vennootschapsbelasting ( Law on
                                                                                 CorporationTax) 1969 a valid commercial reason
                                                                                 for the exchange for the purposes of Article 1 1 of
                                                                                 the Directive ?
Reference for a preliminary ruling from the Gerechtshof te
Amsterdam, by judgment of that court of 26 January 1995
in the case of A. Leur-Bloem v. Inspecteur der
        Belastingdienst/Ondernemingen Amsterdam 2
                          ( Case C-28/95 )                             Action brought on 8 February 1995 by Société Commerciale
                             95/C 74/12 )                              des Potasses et de l'Azote and by Enterprise Minière et
                                                                       Chimique against the Commission of the European
                                                                                                Communities
Reference has been made to the Court of Justice of the
                                                                                              ( Case C-30/95 )
European Communities by a judgment of the Gerechtshof
(Regional Court of Appeal ), Amsterdam, of 26 January                                             95/C 74/13 )
1995, which was received at the Court Registry
on 6 February 1995 , for a preliminary ruling in                      An action originally brought before the Court of First
the case of A. Leur-Bloem v. Inspecteur der                           Instance by Societe Commerciale des Potasses et de l'Azote
Belastingdienst/Ondernemingen Amsterdam 2 on the                       and by Enterprise Miniere et Chimique was referred to the
following questions:                                                   Court of Justice of the European Communities on
                                                                       8 February 1995 . The Cour^of First Instance made an order
1 . May questions be referred to the Court of Justice                 declining jurisdiction and transferred the action, originally
     concerning the interpretation of the provisions and              registered as Case T-88/94, to the Court of Justice for a
     scope of a directive of the Council of the European              ruling on the application for annulment.
     Communities even where the directive is not directly
     applicable to the specific circumstances of the case but it      The pleas in law and main arguments were published in a
     is the national legislature's intention that those               notice in Official Journal No C 103 of 11 April 1994,
     circumstances are to be treated in the same manner as a          p. 13 .
     situation to which the directive does apply?
2. If Question 1 above is answered in the affirmative:
     2.1 . Can there Be an exchange of shares within the
           meaning of Article 2 (d ) of Council Directive             Reference for a preliminary ruling from the Tribunal de
           90/434/EEC of 23 July 1990 if the acquiring                Grande Instance, Saint Nazaire, by judgment of that court
           company within the meaning of Article 2 (h) does           of 19 December 1994 in the case of Sari Polypieces v.
           not itself carry on a business ?                                Directeur des Services Fiscaux de Loire-Atlantique
                                                                                             (Case C-33/95 )
     2.2 . Is an exchange of shares within the meaning of
           Article 2 (d) precluded by the fact that the same                                    ( 95/C 74/14 )
           natural person who was the sole shareholder in,
           and director of, the acquired company before the           Reference has been made to the Court of Justice of the
           exchange is the director of, and sole shareholder          European Communities by a judgment of the Tribunal de
           in, the acquiring company after the exchange ?             Grande Instance ( Regional Court), Saint Nazaire, of
                                                                      19 December 1994, which was received at the Court
     2.3 . Is there an exchange of shares within the meaning          Registry on 13 February 1995 .
           of Article 2 ( d ) only if its effect is to merge the
           business of the acquiring company and that of
           another permanently in a single unit from a                The Regional Court asks the Court ofJustice to give a ruling
           financial and economic point of view?                      on the following question:
     2.4. Is there an exchange of shares within the meaning           is the present system for taxing motor vehicles under Article
           of Article 2 (d ) only if its effect is to merge the       1599 G of the French General Tax Code compatible with
           businesses of two or more acquired companies               Article 95 of the EEC Treaty, in that it provides for the