CELEX: C1997/357/18
Language: en
Date: 1997-11-22 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 16 October 1997 in Joined Cases C-69/96 to C-79/96 (reference for a preliminary ruling from the Consiglio di Stato): Maria Antonella Garofalo and Others v. Ministero della Sanità, Unità Sanitaria Locale (USL) No 58 di Palermo (Article 177 of the EC Treaty - Jurisdiction - Court of one of the Member States - Extraordinary petition to the President of the Italian Republic - Compulsory opinion of the Consiglio di Stato - Directives 86/457/EEC and 93/16/EEC - Specific training in general medical practice - Rights acquired before 1 January 1995)

C 357/10                  EN            Official Journal of the European Communities                                     22 . 11 . 97
Finance Court), for a preliminary ruling in the proceedings                        JUDGMENT OF THE COURT
pending before that court between Julius Fillibeck Söhne                                   (Fifth Chamber)
GmbH & Co . KG and Finanzamt Neustadt — on the
interpretation of Articles 2 ( 1 ) and 6 (2 ) of the Sixth                               of 16 October 1997
Council Directive 77/388/EEC of 17 May 1977 on the
harmonization of the laws of the Member States relating            in Joined Cases C-69/96 to C-79/96 (reference for a
to turnover taxes — Common system of value added tax:              preliminary ruling from the Consiglio di Stato): Maria
uniform basis of assessment ( OJ L 145 , 13 . 6 . 1977, p. 1 )     Antonella Garofalo and Others v. Ministero della Sanità,
— the Court ( Fifth Chamber), composed of: C. Gulmann,                   Unità Sanitaria Locale ( USL ) No 58 di Palermo (')
President of the Chamber, M. Wathelet, J. C. Moitinho de           (Article 1 77 of the EC Treaty — Jurisdiction — Court of
Almeida, P. Jann and L. Sevón ( Rapporteur ), Judges;              one of the Member States ■— Extraordinary petition to the
P. Leger, Advocate-General; H. A. Rühl, Principal                  President of the Italian Republic — Compulsory opinion
Administrator, for the Registrar, has given a judgment on          of the Consiglio di Stato — Directives 86/457/EEC and
16 October 1997, in which it has ruled:                            93/16/EEC — Specific training in general medical practice
                                                                              — Rights acquired before 1 January 1995)
                                                                                            ( 97/C 357/18 )
1 . Article 2 (1 ) of the Sixth Council Directive 77/388/
     EEC of 17 May 1977 on the harmonization of the                                  (Language of the case: Italian)
     laws of the Member States relating to turnover taxes
     — Common system of value added tax: uniform basis
     of assessment is to be interpreted as meaning that an            (Provisional translation; the definitive translation will be
     employer who provides transport for employees free of                    published in the European Court Reports)
     charge from their homes to the workplace where they
     are more than a specified distance apart, in the
     absence of any real connection either with the work           In Joined Cases C-69/96 to C-79/96 : reference to the
     performed or the wages received, does not effect a            Court under Article 177 of the EC Treaty from the Consi­
     supply of services for consideration within the               glio di Stato ( Council of State ) ( Italy ), for a preliminary
     meaning of that provision.                                    ruling in the proceedings pending before that court
                                                                   between Maria Antonella Garofalo (C-69/96 ), Giovanni
                                                                   Pagano ( C-70/96 ), Rosa Bruna Vitale ( C-71/96 ), Francesca
                                                                   Nuccio ( C-72/96 ), Giacomo Cangialosi ( C-73/96 ), Gia­
                                                                   coma D'Amico ( C-74/96 ), Giulia Lombardo ( C-75/96 ),
2 . Article 6 (2) of the Sixth Directive 77/388/EEC is to          Emanuela Giovenco (C-76/96 ), Caterina Lo Gaglio ( C-77/
     be interpreted as meaning that transport provided for          96 ), Daniela Guerrera ( C-78/96 ) and Cesare Di Marco
     employees free of charge by the employer between               ( C-79/96 ) and Ministero della Sanità, Unità Sanitaria
     their homes and the workplace in a company vehicle            Locale ( USL ) No 58 di Palermo — on the interpretation of
     serves, in principle, the employees ' private purposes        Article 177 of the EC Treaty and Article 7 of Council
     and thus serves purposes other than those of the               Directive 86/457/EEC of 15 September 1986 on specific
     business. However, that provision does not apply              training in general medical practice ( OJ L 267, 19. 9 .
     when, having regard to certain circumstances, such as          1986, p. 26 ) — the. Court ( Fifth Chamber ), composed of:
     the difficulty of finding other suitable means of              C. Gulmann, President of the Chamber, M. Wathelet, J. C.
     transport and changes in the place of work, the                Moitinho de Almeida, D. A. O. Edward ( Rapporteur) and
     requirements of the business make it necessary for the        J. -P. Puissochet, Judges; D. Ruiz-Jarabo Colomer,
     employer to provide transport for employees, in which          Advocate-General; R. Grass, Registrar, has given a
     case the supply of those transport services is not             judgment on 16 October 1997, in which it has ruled :
     effected for purposes other than those of the business.
                                                                    1 . When it issues an opinion in the context of an
                                                                         extraordinary petition, the Consiglio di Stato
                                                                         constitutes a court or tribunal for the purposes of
 3 . The answer to the second question also applies when                 Article 177 of the EC Treaty.
      the employer does not convey the employees in its
      own vehicles, but commissions one of its employees to
     provide the transport using his own private vehicle.           2 . Article 36 (2) of Council Directive 93/16/EEC of
                                                                         5 April 1993 to facilitate the free movement of
                                                                         doctors and the mutual recognition of their diplomas,
                                                                         certificates and other evidence of formal qualifications
 (') OJ C 268 , 14 . 10 . 1995 .                                         — which replaced Article 7 (2) of Council Directive
                                                                         86/457/EEC of 15 September 1986 on specific training
                                                                         in general medical practice — is to be interpreted as
                                                                         meaning that a Member State may determine the
                                                                         acquired right of practitioners of general medicine as
                                                                         regards situations prior to 1 January 1995, provided
 ---pagebreak--- 22 . 11 . 97             EN                   Official Journal of the .European Communities                                     C 357/ 11
     only that it recognizes the rights of doctors established            The anti-dumping duties imposed pursuant to Article 1 of
     in practice there, under Council Directive 75/362/EEC                Commission Decision No 2131 /88/ECSC of 18 July 1988
     of 16 June 1975 concerning the mutual recognition of                 — imposing a definitive anti-dumping duty on imports of
     diplomas, certificates and other evidence of formal                  certain sheets and plates, of iron or steel, originating in
     qualifications in medicine, including measures to                    Yugoslavia and definitively collecting the provisional anti­
     facilitate the effective exercise of the right of                    dumping duty imposed on those imports — on imports of
     establishment and freedom to provide services, before                certain steel products 'originating in Yugoslavia ' also
     1 January 1995 to practise general medicine under its                apply to products of that kind manufactured by a
     national social security scheme, even if they have no                producer/exporter who had been established in the
     specific training in general medical practice and have               Socialist Federal Republic of Yugoslavia, but was in fact
     not established a service relationship with that State 's            — by reason of the Former Yugoslav Republic of
     social security scheme.                                              Macedonia 's declaration of independence — situated in
                                                                          the FYROM at the time when the products in question
                                                                          were imported.
(') OJ C 145 , 18 . 5 . 1996 .
                                                                          (>) OJ C 233 , 10 . 8 . 1996 .
               JUDGMENT OF THE COURT
                           ( Sixth Chamber)                                              JUDGMENT OF THE COURT
                         of 16 October 1997                                                         (Fourth Chamber)
                                                                                                   of 16 October 1997
in Case C- 177/96 ( reference for a preliminary ruling from
the Rechtbank van Eerste Aanleg te Antwerpen): Belgian                    in Case C-304/96 (reference for a preliminary ruling from
State v. Banque Indosuez and Others and European                          the Tribunale Amministrativo Regionale della Liguria):
                             Community (')                                Hera SpA v. Unità Sanitaria Locale No 3 — Genovese
                                                                                     ( USL ) and Impresa Romagnoli SpA (*)
(Dumping — Sheets or plates, of iron or steel, originating
in Yugoslavia — Declaration of independence of the                        (Directive     93/37/EEC — Public procurement                —
Former Yugoslav Republic of Macedonia — Legal                                                  Abnormally low tenders)
                                certainty)
                                                                                                      ( 97/C 357/20 )
                             ( 97/C 357/ 19 )
                                                                                          (Language of the case: Italian)
                 (Language of the case: Dutch)
                                                                            (Provisional translation; the definitive translation will be
                                                                                   published in the European Court Reports)
  (Provisional translation; the definitive translation will be
          published in the European Court Reports)
                                                                          In Case C-304/96 : reference to the Court under Article 177
                                                                          of the EC Treaty from the Tribunale Amministrativo
In Case C- 177/96 : reference to the Court under Article 177              Regionale ( Regional Administrative Court), Liguria ( Italy ),
of the EC Treaty from the Rechtbank van Eerste Aanleg                     for a preliminary ruling in the proceedings pending before
( Court of First Instance ), Antwerp ( Belgium ), for a                   that court between Hera SpA and Unita Sanitaria Locale
preliminary ruling in the proceedings pending before that                 No 3 — Genovese ( USL ) and Impresa Romagnoli SpA —
court between Belgian State and Banque Indosuez and                       on the interpretation of Article 30 (4 ) of Council Directive
Others and European Community — on the interpretation                     93/37/EEC of 14 June 1993 concerning the coordination
of Commission Decision No 2131/88/ECSC of 18 July                         of procedures for the award of public works contracts ( OJ
1988 imposing a definitive anti-dumping duty on imports                   L 199, 9 . 8 . 1983 , p. 54 ) — the Court ( Fourth Chamber),
of certain sheets and plates, of iron or steel, originating in            composed of: H. Ragnemalm ( Rapporteur), President of
Yugoslavia and definitively collecting the provisional anti­              the Chamber, P. J. G. Kapteyn and J. L. Murray, Judges;
dumping duty imposed on those imports ( OJ L 188 , 19 . 7.                C. O. Lenz, Advocate-General; R. Grass, Registrar, has
1988 , p. 14 ) — the Court ( Sixth Chamber ), composed of:                given a judgment on 16 October 1997, in which it has
                                                                          ruled :
H. Ragnemalm, President of the Chamber, R. Schintgen,
G. F. Mancini, P. J. G. Kapteyn ( Rapporteur ) and G.
Hirsch, Judges; F. G. Jacobs, Advocate-General; R. Grass,
Registrar, has given a judgment on 16 October 1997, in                    Article 30 (4) of Council Directive 93/37/EEC of 14 June
which it has ruled :                                                      1993 concerning the coordination of procedures for the