CELEX: C1995/137/10
Language: en
Date: 1995-06-03 00:00:00
Title: JUDGMENT OF THE COURT of 6 April 1995 in Case C-439/93 (reference for a preliminary ruling from the French Cour de Cassation): Lloyd's Register of Shipping v. Société Campenon Bernard (Brussels Convention - Article 5 (5) - Dispute arising out of the operations of a branch)

3 . 6 . 95             EN                  Official Journal of the European Communities                                   No C 137/5
               JUDGMENT OF THE COURT                                        classify the benefits in question in accordance with the
                       ( Second Chamber)                                    applicable national legislation, taking into account the
                                                                            rules relating to conflict of laws, since the Community
                         of 6 April 1995                                    rules are not relevant.
in Case C-325/93 ( reference for a preliminary ruling from
the Tribunal du Travail de Bruxelles ): Union Nationale des
         Mutualités Socialistes v. Aldo Del Grosso (M                 H OJ No C 211 , 5 . 8 . 1993 .
                                                                      ( 2 ) OJ No L 149 , 5 . 7 . 1971 , p . 2 .
(Cumulation of benefits — Interpretation of Regulation
                      (EEC) No 1408/71)
                          ( 95/C 137/09
                 (Language of the case: French)
                                                                                      JUDGMENT OF THE COURT
(Provisional translation; the definitive translation will be                                      of 6 April 1995
          published in the European Court Reports)
                                                                      in Case C-439/93 ( reference for a preliminary ruling from
                                                                      the French Cour de Cassation ): Lloyd's Register of Shipping
                                                                                      v. Societe Campenon Bernard f1 )
In Case C-325/93 : reference to the Court under Article 177
                                                                       (Brussels Convention — Article 5 (5) — Dispute arising out
of the EEC Treaty by the Tribunal du Travail de Bruxelles                               of the operations of a branch)
( Labour Court, Brussels ) for a preliminary ruling in the
                                                                                                   ( 95/C 137/10 )
proceedings pending before that court between Union
Nationale des Mutualites Socialistes and Aldo Del Grosso,
with the Institut National d'Assurance Maladie-Invalidite,
intervener in the main proceedings, on the interpretation of                            (Language of the case: French)
Council Regulation ( EEC ) No 1408/71 of 14 June 1971 on
the application of social security schemes to employed
persons and their families moving within the Community ( 2 )           (Provisional translation; the definitive translation will be
— the Court ( Second Chamber ) composed of F. A.                                 published in the European Court Reports)
Schockweiler, President of the Chamber, G. F. Mancini and
J. L. Murray ( Rapporteur ), Judges ; Advocate-General; W.
Van Gerven, Registrar, D. Louterman-Hubeau, has given a               In Case C-439/93 : reference to the Court pursuant to the
judgment on 6 April 19 95 , in which it rules :                       Protocol of 3 June 1971 on the interpretation by the Court
                                                                      of Justice of the Convention of 27 September 1968 on
                                                                      Jurisdiction and the Enforcement of Judgments in Civil and
                                                                       Commercial Matters by the French Cour de Cassation
 1 . an invalidity benefit such as the Italian 'invalidity             ( Court of Cassation ) for a preliminary ruling in the
      pension ' is not an independent benefit within the               proceedings pending before that court between Lloyd 's
      meaning of Article 46 (1 ) of Council Regulation (EEC)           Register of Shipping and Societe Campenon Bernard, on the
      No 1408/71 of 14 June 1971 on the application ofsocial           interpretation of Article 5 ( 5 ) of the said Convention ( 2 ), as
      security schemes to employed persons and their families          amended by the Convention of 9 October 1978 on the
      moving within the Community inasmuch as it is                    Accession of the Kingdom of Denmark, Ireland and the
      calculated in accordance with the system ofaggregation          United Kingdom of Great Britain and Northern Ireland ( 3 )
      of insurance periods and apportionment of benefits;             — the Court, composed of G. C. Rodriguez Iglesias,
                                                                       President, F. A. Schockweiler (Rapporteur ), P. J. G.
                                                                       Kapteyn, C. Gulmann ( Presidents of Chambers ), C. N.
 2 . Article 12 (2) of Regulation (EEC) No 1408/71 , cited             Kakouris, J. C. Moitinho de Almeida, J. L. Murray, D. A. O.
      above, does not preclude the application of a national           Edward and J. -P. Puissochet, Judges; M. B. Elmer,
      rule against overlapping benefits where a migrant                Advocate-General; H. von Holstein, Deputy Registrar, gave
      worker receives in a Member State benefits intended to           a judgment on 6 April 1995 , the operative part of which is as
                                                                       follows :
      compensate for loss of income as a result of incapacity
      for work due to sickness and in another Member State
      an invalidity benefit calculated by aggregating insurance
      periods and apportioning benefits, increased by a                The expression 'dispute arising out of the operations of a
      pension supplement intended to guarantee him the                 branch, agency or other establishment' in Article 5 (5) of the
      minimum national pension;                                        Convention of 27 September 1968 on Jurisdiction and the
                                                                       Enforcement of Judgments in Civil and Commercial
                                                                       Matters, as amended by the Convention of 9 October 1978
                                                                       on the Accession of the Kingdom of Denmark, Ireland and
 3 . for the purposes of applying national rules against the           the United Kingdom of Great Britain and Northern Ireland,
      overlapping of benefits it is for the national court to          does not presuppose that the undertakings in question
 ---pagebreak--- No C 137/6                EN                      Official Journal of the European Communities                                       3 . 6 . 95
entered into by the branch in the name of its parent body are                input VAT paid, even if the ultimate purpose of the
to be performed in the Contracting State in which the                        transaction is the carrying out of a taxable transaction.
branch is established.
                                                                             (') OJ No C 43 , 12 . 2 . 1994 .
(M OJ No C 338 , 15 . 12 . 1993 .                                            ( 2 ) OJ No 71 , 14 . 4 . 1967, p . 1301 .
( z ) OJ No L 229 , 7 . 10 . 1992 , p . 32 .                                 (>) OJ No L 145 , 13 . 6 . 1977, p . 1 .
(-') O J No L 304 , 30 . 1 0 . 1 978 , p. 1 and — the amended version —
      P - 77.
                                                                                             JUDGMENT OF THE COURT
                                                                                                        ( Sixth Chamber )
                                                                                                         of 6 April 1995
               JUDGMENT OF THE COURT
                                                                             in Case        C-147/94 : Commission of the            European
                             ( Fifth Chamber )                                            Communities v. Kingdom of Spain ( 1 )
                             of 6 April 1995                                 (Failure by a Member State to fulfil its obligations — Failure
in Case C-4/94 ( reference for a preliminary ruling from the                                       to transpose a directive)
Queen 's Bench Division of the High Court of Justice ): BLP                                                ( 95/C 137/12 )
   Group pic v. Commissioners of Customs and Excise (')
 ( Value added tax — Interpretation ofArticle 2 ofDirective
67/22 7/EEC and Article 17(2) ofDirective 77/388/EEC —
                                                                                              (Language of the case: Spanish)
Deduction of input tax on goods or services relating to
                         exempt transactions)                                (Provisional translation; the definitive translation will be
                               ( 95/C 137/ 11 )                                         published in the European Court Reports)
                                                                             In Case C-147/94 : Commission of the European
                (Language of the case: English)
                                                                             Communities ( Agents : Dimitrios Gouloussis and F. Enrique
                                                                             Gonzalez Diaz ) against the Kingdom of Spain (Agents :
In Case C-4/94 : reference to the Court under Article 177 of                 Alberto Jose Navarro Gonzalez and Gloria Calvo Diaz ) —
the EC Treaty from the Queen 's Bench Division of the High                   application for a declaration that, by failing to adopt and
Court of Justice for a preliminary ruling in the proceedings                 bring into force the laws , regulations or administrative
pending before that court between BLP Group pic and                          provisions necessary to comply with Council Directive
Commissioners         of      Customs        and  Excise   —   on    the     90/61 8/EEC of 8 November 1990 amending, particularly as
interpretation of Article 2 of the First Council Directive                   regards motor vehicle liability insurance, Directive
                                                                             73/239/EEC and Directive 88 /357/EEC which concern the
67/227/EEC of 11 April 1967 on the harmonization of
legislation of Member States concerning turnover taxes ( 2 )                 coordination of laws , regulations and administrative
and Article 17 ( 2 ) of the Sixth Council Directive                          provisions relating to direct insurance other than life
77/388/EEC of 17 May 1977 on the harmonization of the                        assurance (2 ) and by not informing the Commission thereof,
laws of the Member States relating to turnover taxes —                       the Kingdom of Spain has failed to fulfil its obligations
Common system of value added tax : uniform basis of                          under the EC Treaty — the Court ( Sixth Chamber ),
assessment ( 3 ) — the Court ( Fifth Chamber ), composed of                  composed of F. A. Schockweiler, President of the Chamber,
C. Gulmann, President of the Chamber, J. C. Moitinho de                      P. J. G. Kapteyn, C. N. Kakouris ( Rapporteur ) J. L. Murray
Almeida ( Rapporteur ) and D. A. O. Edward , Judges; C. O.                   and H. Ragnemalm, Judges; F. G. Jacobs,
Lenz , Advocate-General ; L. Hewlett, Administrator, for the                 Advocate-General; R. Grass, Registrar, gave a judgment on
Registrar, has given a judgment on 6 April 1995 , in which it                6 April 1995 , the operative part of which is as follows :
rules :
                                                                             1 . by failing to adopt and bring into force within the
                                                                                   prescribed period the laws, regulations or administrative
Article 2 of the First Council Directive 67/227/EEC of                             provisions necessary to comply with Council Directive
11 April 1967 on the harmonization of legislation of                               90/618/EEC of 8 November 1990 amending,
Member States concerning turnover taxes and Article 17 of                          particularly as regards motor vehicle liability insurance,
the Sixth Council Directive 77/388/EEC of 17 May 1977 on                           Directive    73 /239/EEC        and Directive 88/357/EEC
the harmonization of the laws of the Member States relating                        which concern the coordination oflaws, regulations and
to turnover taxes — Common system of value added tax:                              administrative provisions relating to direct insurance
uniform basis ofassessment, must be interpreted as meaning                         other than life assurance, the Kingdom of Spain has
that, except in the cases expressly provided for by those                          failed to fulfil its obligations under the EC Treaty;
Directives, where a taxable person supplies services to
another taxable person who uses them for an exempt
transaction, the latter person is not entitled to deduct the                 2 . the remainder of the application is dismissed;