CELEX: C1996/336/06
Language: en
Date: 1996-11-09 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 27 June 1996 in Case C-240/95 (reference for a preliminary ruling from the Cour d'Appel, Metz (France)): Criminal proceedings against Rémy Schmit (Free movements of goods - Motor vehicles - National system of model-year dates - Discrimination against parallel imports)

9 . 11 . 96            EN                 Official Journal of the European Communities                                    No C 336/3
     that of taxpayers who are resident or treated as such to        — the financial years of the two companies coincide,
     justify that difference in treatment.
                                                                     — the subsidiary 's annual accounts for the financial year in
3 . Article 52 of the Treaty precludes a Member State from                 question were adopted by the general meeting before
     taking account, by means ofa higher rate of income tax,               completion of the audit of the parent company 's annual
     of the fact that, by virtue of the relevant provisions of             accounts for that year,
     Council Regulation (EEC) No 1408/71 of 14 June 1971
     on the application of social security schemes to                — the subsidiary 's annual accounts for the financial year in
     employed persons and their families moving within the                 question, as adopted by its general meeting, show that
     Community, concerning the determination of the                        on the subsidiary 's balance-sheet date — namely the last
     applicable legislation, the taxpayer is not obliged to pay            day of that financial year — the subsidiary appropriated
     contributions to its national social insurance scheme.                profits to the parent company, and
     The fact that, also by virtue of Regulation (EEC)
     No 1408/71 , the taxpayer is insured under the social           — the national court is satisfied that the subsidiary 's annual
     security scheme of the State in which he resides is                   accounts for the financial year in question give a true and
     irrelevant in that regard.                                            fair view of its assets and liabilities, financial position
                                                                           and profit or loss,
(>) OJ No C 132 , 14 . 5 . 1994 .
                                                                     it is not contrary to the rule laid down in Article 31 (1 ) (c)
                                                                     (aa) of the fourth Council Directive 78/660/EEC of 25 July
                                                                     1 978 based on Article 54 (3) (g) of the Treaty on the annual
                                                                     accounts of certain types of companies, as amended by the
                                                                     seventh Council Directive 83/349/EEC of 13 June 1983
               JUDGMENT OF THE COURT                                 based on Article 54 (3) (g) of the Treaty on consolidated
                        ( Fifth Chamber)                             accounts, for the national court to consider that the profits
                        of 27 June 1996                              in question must be entered in the parent company 's balance
                                                                     sheet for the financial year in respect of which they were
in Case C-234/94 (reference for a preliminary ruling from            appropriated by the subsidiary.
the Bundesgerichtshof): Waltraud Tomberger v. Gebriider
                  von der Wettern GmbH (')
                                                                     (') OJ No C 288 , 15 . 10 . 1994 .
(Directive 78/660/EEC — Annual accounts — Balance                    ( 2 ) OJ No L 222 , 1978 , p . 11 .
            sheet — Date at which profit is made)                    ( 3 ) OJ No L 193 , 1983 , p . 1 .
                          ( 96/C 336/05 )
                (Language of the case: German)
(Provisional translation; the definitive translation will be                         JUDGMENT OF THE COURT
          published in the European Court Reports)
                                                                                              ( Fifth Chamber )
In Case C-234/94 : reference to the Court under Article 177                                   of 27 June 1996
of the EC Treaty from the Bundesgerichtshof ( Federal Court          in Case C-240/95 ( reference for a preliminary ruling from
of Justice ) for a preliminary ruling in the proceedings             the Cour d'Appel , Metz ( France )): Criminal proceedings
pending before that court between Waltraud Tomberger v.                                   against Remy Schmit ( 1 )
Gebriider von der Wettern GmbH — on the interpretation
of Articles 31 ( 1 ) and 59 of the fourth Council Directive          (Free movements of goods — Motor vehicles — National
78/660/EEC of 25 July 1978 based on Article 54 ( 3 ) ( g) of         system of model-year dates — Discrimination against
the Treaty on the annual accounts of certain types of                                         parallel imports)
companies ( 2 ), as amended by the seventh Council Directive                                    ( 96/C 336/06 )
83/349/EEC of 13 June 1983 based on Article 54 ( 3 ) ( g ) of
the Treaty on consolidated accounts ( 3 ), the Court ( Fifth                          (Language of the case: French)
Chamber ), composed of: D. A. O. Edward ( Rapporteur ),
President of the Chamber, J. -P. Puissochet, J. C. Moitinho
                                                                     (Provisional translation; the definitive translation will be
de Almeida, C. Gulmann and M. Wathelet, Judges; G.
                                                                                published in the European Court Reports)
Tesauro, Advocate-General ; H. von Holstein, Deputy
Registrar, has given a judgment on 27 June 1996 in which it
rules :                                                              In Case C-240/95 : reference to the Court under Article 177
                                                                     of the EC Treaty by the Cour d'Appel ( Cour of Appeal ),
Where:                                                               Metz ( France ), for a preliminary ruling in the criminal
                                                                     proceedings before that court against Remy Schmit on
— one company (the parent company) is the sole                       Article 30 of the EC Treaty — the Court ( Fifth Chamber ),
    shareholder in another company (the subsidiary), and             composed of D. A. O. Edward, President of the Chamber,
    controls it,                                                    J. -P. Puissochet, C. Gulmann, P. Jann and M. Wathelet
                                                                     ( Rapporteur ), Judges, Advocate-General : M. B. Elmer,
— under national law, the parent company and the                     Registrar : L. Hewlett, Administrator, gave a judgment on
    subsidiary form a group ,                                        27 June 1996 , the operative part of which is as follows :
 ---pagebreak--- No C 336/4            EN                   Official Journal of the European Communities                                       9 . 11 . 96
Article 30 of the EC Treaty precludes national legislation                 tests have already been carried out in that other Member
concerning model-year dates for motor vehicles which                       State and their results are available to those authorities
causes the administrative authorities and traders of the                   or may at their request be placed at their disposal.
Member State in question to consider that, where two motor
vehicles of the same model and make are sold in that                  (>) OJ No C 370 , 24 . 12 . 1994 .
Member State after 30 June, only the vehicle which was the
subject of a parallel import would be prohibited from
holding itself out as being of the following model year.
(') OJ No C 229 , 2 . 9 . 1995 .
                                                                                     JUDGMENT OF THE COURT
                                                                                                of 2 July 1996
                                                                            in Case C-473/93 : Commission of the European
                                                                            Communities v. Grand Duchy of Luxembourg ( 1 )
              JUDGMENT OF THE COURT                                   (Failure of a Member State to fulfil its obligations —
                         ( First Chamber )                            Freedom of movement for persons — Employment in the
                                                                                                 public service)
                         of 27 June 1996
                                                                                                 ( 96/C 336/08 )
in Case C-293/94 ( reference for a preliminary ruling from
the Rechtbank van Eerste Aanleg, Turnhout ): criminal
        proceedings against Jacqueline Brandsma (')                                    (Language of the case: French)
(Free movement ofgoods — Derogations — Protection of
public health — Powers of the Member States —                         (Provisional translation; the definitive translation will be
                              Biocides)                                         published in the European Court Reports)
                           ( 96/C 336/07 )
                                                                      In Case C-473/93 : Commission of the European
                (Language of the case: Dutch)                         Communities ( Agent: Dimitrios Gouloussis ) v. Grand
                                                                      Duchy of Luxembourg ( Agent : Alain Lorang) —
                                                                      Application for a declaration that, by maintaining a
(Provisional translation; the definitive translation will be          nationality requirement in relation to workers who are
         published in the European Court Reports)                     nationals of other Member States as regards access to civil
                                                                      servants ' or public employees ' posts in the public sectors of
In Case C-293/94 : reference to the Court under Article 177           research , teaching, health, inland transport, posts and
of the EC Treaty by the Rechtbank van Eerste Aanleg ( First           telecommunications, and in the water, gas and electricity
Instance Court ), Turnhout ( Belgium ), for a preliminary             distribution services, the Grand Duchy of Luxembourg has
ruling in the criminal proceedings against Jacqueline                 failed to fulfil its obligations pursuant to Article 48 of the EC
Brandsma on the interpretation of Articles 30 and 36 of the           Treaty and Articles 1 and 7 of Council Regulation ( EEC )
EC Treaty, the Court ( First Chamber ) composed of:                   No 1612/68 of 15 October 1968 on freedom of movement
D. A. O. Edward, President of the Chamber, L. Sevon                   for workers within the Community ( 2 ) — the Court
( Rapporteur ) and M. Wathelet, Judges, Advocate-General :            composed of: G. C. Rodriguez Iglesias, President, C. N.
N. Fennelly, Registrar: D. Louterman-Hubeau, Principal                Kakouris , D. A. O. Edward, J. -P. Puissochet and G. Hirsch
Administrator, has given a judgment on 27 June 1996 in                ( Presidents    of    Chambers ),    G.    F. Mancini ,     F.   A.
which it rules :                                                      Schockweiler, J. C. Moitinho de Almeida , P. J. G. Kapteyn,
                                                                      C. Gulmann, J. L. Murray, P. Jann ( Rapporteur ), H.
1 . A legal provision of a Member State prohibiting                   Ragnemalm , L. Sevon and M. Wathelet, Judges;
    pesticides for non-agricultural use which have not been           Advocate-General : P. Leger, Registrar: D. Loutermann­
    previously authorized from being marketed, acquired,              Hubeau , Principal Administrator, has given a judgment on
    offered, put on display or sale, kept, prepared,                  2 July 1996 , in which it:
    transported, sold, disposed of for valuable
    consideration or free of charge, imported or used,                1 . Declares that, in not restricting the requirement of
    constitutes a measure having an effect equivalent to a                 Luxembourg nationality to access to civil servants ' and
    quantitative restriction within the meaning ofArticle 30               public employees ' posts involving direct or indirect
    of the EC Treaty.                                                      participation in the exercise of powers conferred by
                                                                           public law and duties designed to safeguard the general
2 . National legislation prohibiting the marketing of a                    interests of the State or of other public authorities in the
     biocidal product containing dangerous substances, such                public sectors of research, education, health , inland
    as the product at issue, without prior authorization from              transport, posts and telecommunications, and in the
     the competent authorities is justified pursuant to                    water, gas and electricity distribution services, the
    Article 36 of the EC Treaty, even if that product has                  Grand Duchy of Luxembourg has failed to fulfil its
    already been authorized for sale in another Member                     obligations pursuant to Article 48 of the EC Treaty and
    State. The competent authorities are not, however,                     Article 1 of Council Regulation (EEC) No 1612/68 of
    entitled unnecessarily to require technical or chemical                15 October 1 968 on freedom of movement for workers
    analyses or laboratory tests when the same analyses or                 within the Community;