CELEX: C1999/366/13
Language: en
Date: 1999-12-18 00:00:00
Title: Judgment of the Court of 21 September 1999 in Case C-219/97 (reference for a preliminary ruling from the Hoge Raad der Nederlanden): Maatschappij Drijvende Bokken BV v Stichting Pensioenfonds voor de Vervoer- en Havenbedrijven (Compulsory affiliation to a sectoral pension scheme - Compatibility with competition rules - Classification of a sectoral pension fund as an undertaking)

C 366/8                 EN                       Official Journal of the European Communities                                        18.12.1999
                 JUDGMENT OF THE COURT                                      2. Consideration of the requirements laid down in Chapter III of
                                                                                Directive 92/46, particularly in Article 23 thereof, in the light
                                                                                of Article 132(1) of the EC Treaty (now Article 183(1) EC) and
                      of 21 September 1999                                      Articles 102 and 103 of Council Decision 91/482/EEC of
                                                                                25 July 1991 on the association of the overseas countries and
                                                                                territories with the European Economic Community, has disclosed
in Case C-106/97 (reference for a preliminary-ruling from                       no factor affecting its validity.
the College van Beroep voor het Bedrijfsleven): Dutch
Antillian Dairy Industry Inc., Verenigde Douane-Agenten
   BV v Rijksdienst voor de keuring van Vee en Vlees (1)                    3. Article 23 of Directive 92/46 must be interpreted as applying
                                                                                to imports from the overseas countries and territories, even where
                                                                                the arrangements provided for by that Directive for trade between
(Association of the overseas countries and territories —                        Member States have not already been implemented and the lists
Importation of butter originating in the Dutch Antilles —                       of approved exporting countries and establishments have not
Health rules relating to milk-based products — Article 131                      been drawn up in accordance with the method laid down in that
of the EC Treaty (now, after amendment, Article 182 EC),                        provision; given that such lists have not been validly established
Article 132 of the EC Treaty (now Article 183 EC),                              in accordance with the method laid down in that provision,
Articles 136 and 227 of the EC Treaty (now, after amend-                        Commission Decision 94/70/EC of 31 January 1994 drawing
ment, Articles 187 EC and 299 EC) — Directive 92/46/EEC                         up a provisional list of third countries from which Member States
                      — Decision 94/70/EC)                                      authorise imports of raw milk, heat treated milk and milk based
                                                                                products is invalid.
                          (1999/C 366/12)
                                                                            (1) OJ No C 142 of 10.5.1997.
                    (Language of the case: Dutch)
(Provisional translation; the definitive translation will be published
                   in the European Court Reports)
                                                                                              JUDGMENT OF THE COURT
In Case C-106/97: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the College van
Beroep voor het Bedrijfsleven, Netherlands, for a preliminary                                      of 21 September 1999
ruling in the proceedings pending before that court between
Dutch Antillian Dairy Industry Inc., Verenigde Douane-
Agenten BV and Rijksdienst voor de keuring van Vee en Vlees,                in Case C-219/97 (reference for a preliminary ruling from
with Nederlandse Antillen — on the interpretation and validity              the Hoge Raad der Nederlanden): Maatschappij Drijvende
of Chapter III of Council Directive 92/46/EEC of 16 June 1992               Bokken BV v Stichting Pensioenfonds voor de Vervoer-
laying down the health rules for the production and placing                                        en Havenbedrijven (1)
on the market of raw milk, heat-treated milk and milk-based
products (OJ 1992 L 268, p. 1), in particular Article 23 thereof,           (Compulsory affiliation to a sectoral pension scheme —
and on the validity of Commission Decision 94/70/EC of                      Compatibility with competition rules — Classification of a
31 January 1994 drawing up a provisional list of third                                  sectoral pension fund as an undertaking)
countries from which Member States authorise imports of raw
milk, heat treated milk and milk-based products (OJ 1994
L 36, p. 5) — the Court, composed of: G.C. Rodrı́guez Iglesias,                                        (1999/C 366/13)
President, P.J.G. Kapteyn, President of Chamber, J.C. Moitinho
de Almeida, C. Gulmann, J.L. Murray, D.A.O. Edward, H. Rag-
nemalm, L. Sevón (Rapporteur) and M. Wathelet, Judges; A. La                                    (Language of the case: Dutch)
Pergola, Advocate General; D. Louterman-Hubeau, Principal
Administrator, for the Registrar, gave a judgment on 21 Sep-
tember 1999, the operative part of which is as follows:
                                                                            (Provisional translation; the definitive translation will be published
                                                                                                in the European Court Reports)
1. The provisions of Chapter III of Council Directive 92/46/EEC of
    16 June 1992 laying down the health rules for the production
    and placing on the market of raw milk, heat-treated milk and            In Case C-219/97: reference to the Court under Article 177 of
    milk-based products, which require that imports of milk-based           the EC Treaty (now Article 234 EC) from the Hoge Raad der
    products from third countries comply with certain health rules,         Nederlanden, Netherlands, for a preliminary ruling in the
    must be interpreted as applying to the placing on the Community         proceedings pending before that court between Maatschappij
    market of such products, where these are exported from the              Drijvende Bokken BV and Stichting Pensioenfonds voor de
    overseas countries and territories, such as the Dutch Antilles.         Vervoer- en Havenbedrijven — on the interpretation of
 ---pagebreak--- 18.12.1999              EN                       Official Journal of the European Communities                                            C 366/9
Articles 85, 86 and 90 of the EC Treaty (now Articles 81 EC,                                  JUDGMENT OF THE COURT
82 EC and 86 EC) — the Court, composed of: G.C. Rodrı́guez
Iglesias, President, J.-P. Puissochet, G. Hirsch and P. Jann, Presi-                              of 21 September 1999
dents of the Chambers, J.C. Moitinho de Almeida (Rapporteur),
C. Gulmann, J.L. Murray, D.A.O. Edward, H. Ragnemalm,                       in Case C-307/97 (reference for a preliminary ruling from
L. Sevón and M. Wathelet, Judges; F.G. Jacobs, Advocate Gen-               the Finanzgericht Köln): Compagnie de Saint-Gobain,
eral; D. Louterman-Hubeau, Principal Administrator, for the                 Zweigniederlassung Deutschland v Finanzamt Aachen-
Registrar, has given a judgment on 21 September 1999, in                                                 Innenstadt (1)
which it has ruled:
                                                                            (Freedom of establishment — Taxes on companies’ income
                                                                                                     — Tax concessions)
1. A decision taken by organisations representing employers and                                        (1999/C 366/14)
    workers in a given sector, in the context of a collective agreement,
    to set up in that sector a single pension fund responsible for
    managing a supplementary pension scheme and to request the                                  (Language of the case: German)
    public authorities to make affiliation to that fund compulsory for
    all workers in that sector does not fall within the scope of
    Article 85 of the EC Treaty (now Article 81 EC).                        (Provisional translation; the definitive translation will be published
                                                                                                in the European Court Reports)
                                                                            In Case C-307/97: reference to the Court under Article 177 of
                                                                            the EC Treaty (now Article 234 EC) from the Finanzgericht
2. Article 3(g) of the EC Treaty (now, after amendment,                     Köln, Germany, for a preliminary ruling in the proceedings
    Article 3(1)(g) EC), Article 5 of the EC Treaty (now Article 10         pending before that court between Compagnie de Saint-
    EC) and Article 85 of the Treaty do not prohibit a decision by          Gobain, Zweigniederlassung Deutschland and Finanzamt
    the public authorities to make affiliation to a sectoral pension        Aachen-Innenstadt — on the interpretation of Article 52 of
    fund compulsory at the request of organisations representing            the EC Treaty (now, after amendment, Article 43 EC) and
    employers and workers in a given sector.                                Article 58 of the EC Treaty (now Article 48 EC) — the Court,
                                                                            composed of: G.C. Rodrı́guez Iglesias, President, P.J.G. Kapteyn
                                                                            and G. Hirsch, Presidents of the Chambers, J.C. Moitinho de
                                                                            Almeida, C. Gulmann, J.L. Murray, D.A.O. Edward, H. Ragne-
                                                                            malm, L. Sevón, M. Wathelet (Rapporteur) and R. Schintgen,
3. A pension fund charged with the management of a supplementary
                                                                            Judges; J. Mischo, Advocate General; L. Hewlett, Administrator,
    pension scheme set up by a collective agreement concluded
                                                                            for the Registrar, has given a judgment on 21 September
    between organisations representing employers and workers in a
                                                                            1999, in which it has ruled:
    given sector, to which affiliation has been made compulsory by
    the public authorities for all workers in that sector, is an
    undertaking within the meaning of Article 85 et seq. of the             Article 52 of the EC Treaty (now, after amendment, Article 43 EC)
    Treaty.                                                                 and Article 58 of the EC Treaty (now Article 48 EC) preclude the
                                                                            exclusion of a permanent establishment in Germany of a company
                                                                            limited by shares having its seat in another Member State from
                                                                            enjoyment, on the same conditions as those applicable to companies
                                                                            limited by shares having their seat in Germany, of tax concessions
4. Articles 86 and 90 of the EC Treaty (now Articles 82 EC and              taking the form of:
    86 EC) do not preclude the public authorities from conferring on
    a pension fund the exclusive right to manage a supplementary            — an exemption from corporation tax for dividends received from
    pension scheme in a given sector.                                           companies established in non-member countries (corporation tax
                                                                                relief for international groups), provided for by a treaty for the
                                                                                avoidance of double taxation concluded with a non-member
                                                                                country,
                                                                            — the crediting, against German corporation tax, of the corporation
                                                                                tax levied in a State other than the Federal Republic of Germany
(1) OJ No C 228 of 26.7.1997.                                                   on the profits of a subsidiary established there, provided for by
                                                                                German legislation, and
                                                                            — an exemption from capital tax for shareholdings in companies
                                                                                established in non-member countries (capital tax relief for
                                                                                international groups), also provided for by German legislation.
                                                                            (1) OJ No C 318 of 18.10.1997.