CELEX: C2001/275/16
Language: en
Date: 2001-09-29 00:00:00
Title: Case C-288/01: Reference for a preliminary ruling by the Schleswig-Holsteinisches Finanzgericht by order of that court of 31 May 2001 in the case of Ulf Thomsen against Finanzamt Flensburg

C 275/8                 EN                      Official Journal of the European Communities                                           29.9.2001
Reference for a preliminary ruling from the Cour Admin-                    Is Paragraph 10(2) Nr. 2 of the Einkommensteuergesetz (EStG)
istrative d’Appel de Douai, France, by judgment of that                    as it stood in 1992, which makes the tax deductibility of
court of 12 July 2001 in the case of Isabel Burbaud v                      contributions to insurance undertakings conditional upon the
           Ministère de l’Emploi et de la Solidarité                       undertaking having its seat or its management in Germany or
                                                                           having been granted authorisation to carry on business in
                                                                           Germany, compatible with Articles 39, 43 and 49 (ex
                           (Case C-285/01)
                                                                           Articles 48, 52 and 59) of the EC Treaty?
                          (2001/C 275/15)
Reference has been made to the Court of Justice of the
European Communities by a judgment of the Cour Adminis-
trative d’Appel de Douai, (Administrative Court of Appeal,
Douai), France, of 12 July 2001, which was received at the
Court Registry on 18 July 2001, for a preliminary ruling in the
case of Isabel Burbaud v Ministère de l’Emploi et de la
Solidarité, on the following questions:
(1) Is a training course in a practical training school for                Reference for a preliminary ruling by the Tribunal de
      public servants, such as the ENSP (École Nationale de la            Grande Instance, Dax, by judgment of that court of 2 July
      Santé Publique; National School of Public Health), leading           2001 in the case of Ministère Public against Jean-Marie
      to establishment in the public service, to be treated in the                                       Perchicot
      same way as a diploma within the meaning of Council
      Directive 89/48/EEC of 21 December 1988 (1) and, if so,
      how was the equivalence of the diplomas from the                                               (Case C-289/01)
      National School of Public Health, Lisbon, and the National
      School of Public Health, Rennes, to be assessed?
                                                                                                     (2001/C 275/17)
(2) If the answer to the first question is in the affirmative,
      may the competent authority make admission to the
      public service of public servants from another Member
      State who rely on an equivalent diploma subject to                   Reference has been made to the Court of Justice of the
      conditions, and in particular subject to passing the                 European Communities by judgment of the Tribunal de
      School’s entrance examination, even for those who have               Grande Instance (Regional Court), Dax, of 2 July 2001, which
      sat a similar competition in their country of origin?                was received at the Court Registry on 20 July 2001, for a
                                                                           preliminary ruling in the case of Ministère Public against Jean-
                                                                           Marie Perchicot on the following question:
(1) Council Directive 89/48/EEC of 21 December 1988 on a general
    system for the recognition of higher-education diplomas awarded
    on completion of professional education and training of at least
    three years’ duration (OJ 1989 L 19, p. 16).
                                                                           Where a vehicle is hired without a driver as provided for by
                                                                           Article 2 of Council Directive 84/647/EEC (1) is the lessor, a
                                                                           French road haulage company, permitted:
                                                                           —     to obtain the carriage authorisations necessary within
                                                                                 French territory on behalf of the lessee, a road haulage
Reference for a preliminary ruling by the Schleswig-                             company governed by French (sic) law
Holsteinisches Finanzgericht by order of that court of
31 May 2001 in the case of Ulf Thomsen against Finanzamt
                              Flensburg                                    —     to manage on behalf of the lessee, a road haulage
                                                                                 company governed by Spanish law, the tachograph discs
                                                                                 of the drivers employed by that company?
                           (Case C-288/01)
                          (2001/C 275/16)
                                                                           (1) Council Directive 84/647/EEC of 19 December 1984 on the use
Reference has been made to the Court of Justice of the                         of vehicles hired without drivers for the carriage of goods by road
European Communities by order of the Schleswig-Holstei-                        (OJ L 335, 22.12.1984, p. 72).
nisches Finanzgericht (Finance Court, Schleswig-Holstein) of
31 May 2001, received at the Court Registry on 19 July 2001,
for a preliminary ruling in the case of Ulf Thomsen v
Finanzamt Flensburg on the following question: