CELEX: C1998/055/24
Language: en
Date: 1998-02-20 00:00:00
Title: JUDGMENT OF THE COURT of 15 January 1998 in Case C-15/96 (reference for a preliminary ruling from the Arbeitsgericht Hamburg): Kalliope Schöning-Kougebetopoulou v. Freie und Hansestadt Hamburg (Freedom of movement for persons - Collective agreement applicable to public sector employees - Promotion on grounds of seniority - Professional experience acquired in another Member State)

20.2.98              EN                   Official Journal of the European Communities                                      C 55/13
interpretation of Article 17 of the Sixth Council Directive          freedom of movement for workers within the Community
77/388/EEC of 17 May 1977 on the harmonisation of the                (OJ, English Special Edition 1968 (II), p. 475) Ð the
laws of the Member States relating to turnover taxes Ð               Court, composed of: C. Gulmann, President of the Third
Common system of value added tax: uniform basis of                   and Fifth Chambers, acting for the President, H.
assessment (OJ L 145, 13.6. 1977, p. 1) Ð the Court                  Ragnemalm, M. Wathelet and R. Schintgen (Presidents of
(Second Chamber), composed of: H. Ragnemalm,                         Chambers), G. F. Mancini, J. C. Moitinho de Almeida,
President of the Sixth Chamber, acting as president of the           P. J. G. Kapteyn, J. L. Murray, D. A. O. Edward
Second Chamber, G. F. Mancini (Rapporteur) and G.                    (Rapporteur), J.-P. Puissochet, G. Hirsch, P. Jann and L.
Hirsch, Judges; D. Ruiz-Jarabo Colomer, Advocate-                    Sevón, Judges; F. G. Jacobs, Advocate-General; L.
General; H. A. Rühl, Principal Administrator, for the                Hewlett, Administrator, for the Registrar, has given a
Registrar, has given a judgment on 15 January 1998, in               judgment on 15 January 1998, in which it has ruled:
which it has ruled:
                                                                     1. Article 48 of the EC Treaty and Article 7(1) and (4) of
Article 17 of the Sixth Council Directive 77/388/EEC of                   Regulation (EEC) No 1612/68 of the Council of
17 May 1977 on the harmonisation of the laws of the                       15 October 1968 on freedom of movement for
Member States relating to turnover taxes Ð Common                         workers within the Community preclude a clause in a
system of value added tax: uniform basis of assessment                    collective agreement applicable to the public service of
must be construed as allowing a taxable person acting as                  a Member State which provides for promotion on
such to deduct the VAT payable by him on goods or                         grounds of seniority for employees of that service after
services supplied to him for the purpose of investment                    eight years' employment in a salary group determined
work intended to be used in connection with taxable                       by that agreement without taking any account of
transactions. The right to deduct remains acquired where,                 previous periods of comparable employment
by reason of circumstances beyond his control, the taxable                completed in the public service of another Member
person has never made use of those goods or services for                  State.
the purpose of carrying out taxable transactions. A supply
of investment goods during the adjustment period, where
such occurs, may give rise to an adjustment of the                   2. A clause in a collective agreement entailing
deduction under the conditions set out in Article 20(3) of                discrimination contrary to Article 48 of the Treaty and
Directive 77/388/EEC.                                                     to Article 7(1) of Regulation (EEC) No 1612/68 is
                                                                          null and void by virtue of Article 7(4) of that
                                                                          Regulation. Without requiring or waiting for that
(1) OJ C 101, 22.4.1995.
                                                                          clause to be abolished by collective negotiation or by
                                                                          some other procedure, the national court must
                                                                          therefore apply the same rules to the members of the
                                                                          group disadvantaged by that discrimination as those
                                                                          applicable to the other workers.
              JUDGMENT OF THE COURT                                  (1) OJ C 64, 2.3.1996.
                     of 15 January 1998
in Case C-15/96 (reference for a preliminary ruling from
the Arbeitsgericht Hamburg): Kalliope Schöning-
   Kougebetopoulou v. Freie und Hansestadt Hamburg (1)
(Freedom of movement for persons Ð Collective                                       JUDGMENT OF THE COURT
agreement applicable to public sector employees Ð
Promotion on grounds of seniority Ð Professional                                          of 15 January 1998
       experience acquired in another Member State)                  in Case C-44/96 (reference for a preliminary ruling from
                         (98/C 55/24)                                the Bundesvergabeamt): Mannesmann Anlagenbau Austria
                                                                        AG and Others v. Strohal Rotationsdruck GesmbH (1)
               (Language of the case: German)                        (Public procurement Ð Procedure for the award of public
                                                                     works contracts Ð State printing office Ð Subsidiary
                                                                                     pursuing commercial activities)
  (Provisional translation; the definitive translation will be                                (98/C 55/25)
         published in the European Court Reports)
                                                                                    (Language of the case: German)
In Case C-15/96: reference to the Court under Article 177
of the EC Treaty from the Arbeitsgericht (Labour Court)
Hamburg, Germany, for a preliminary ruling in the                      (Provisional translation; the definitive translation will be
proceedings pending before that court between Kalliope                         published in the European Court Reports)
Schöning-Kougebetopoulou and Freie und Hansestadt
Hamburg Ð on the interpretation of Article 48 of the EC
Treaty and Article 7(1) and (4) of Regulation (EEC)                  In Case C-44/96: reference to the Court under Article 177
No 1612/68 of the Council of 15 October 1968 on                      of the EC Treaty from the Bundesvergabeamt (Federal