CELEX: C2000/047/10
Language: en
Date: 2000-02-19 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 18 November 1999 in Case C-161/98 (reference for a preliminary ruling from the Tribunal du Travail, Mons): Georges Platbrood v Office National des Pensions (ONP) (Social security — Regulation (EEC) No 1408/71 (as amended by Regulation (EEC) No 1248/92)— Benefits of the same kind payable under the legislation of two or more Member States — Provision on reduction, suspension or withdrawal laid down by the legislation of a Member State — National legislation acknowledging periods in accordance with a legal presumption ("war years presumption") where no pension right payable under another scheme (including a foreign scheme) is established for them)

C 47/6                   EN                     Official Journal of the European Communities                                          19.2.2000
                  JUDGMENT OF THE COURT                                                     JUDGMENT OF THE COURT
                           (Fifth Chamber)                                                            (Fifth Chamber)
                       of 18 November 1999
                                                                                                  of 18 November 1999
in Case C-151/98 P: Pharos SA v Commission of the
European Communities and Fédération Européenne de la                       in Case C-161/98 (reference for a preliminary ruling from
                     Santé Animale (Fedesa) (1)                            the Tribunal du Travail, Mons): Georges Platbrood v
                                                                                       Office National des Pensions (ONP) (1)
(Appeal — Veterinary medicinal products — Somatosalm —
Procedure for setting maximum residue limits — Adaptation
Committee — Failure to deliver opinion — Deadline for                      (Social security — Regulation (EEC) No 1408/71 (as
               proposing measures to the Council)                          amended by Regulation (EEC) No 1248/92) — Benefits of
                                                                           the same kind payable under the legislation of two or more
                                                                           Member States — Provision on reduction, suspension or
                            (2000/C 47/09)                                 withdrawal laid down by the legislation of a Member State
                                                                           — National legislation acknowledging periods in accordance
                                                                           with a legal presumption (‘war years presumption’) where
                     (Language of the case: French)                        no pension right payable under another scheme (including a
                                                                                       foreign scheme) is established for them)
(Provisional translation; the definitive translation will be published                                 (2000/C 47/10)
                    in the European Court Reports)
In Case C-151/98 P: Pharos SA, established in Seraing, Belgium,
represented by A. Vandencasteele, of the Brussels Bar, with an                                  (Language of the case: French)
address for service in Luxembourg at the Chambers of
E. Arendt, 8-10 Rue Mathias Hardt — appeal against the
judgment of the Court of First Instance (Third Chamber) of 17
February 1998 in Case T-105/96 Pharos v Commission[1998]                   (Provisional translation; the definitive translation will be published
ECR II-285, seeking to have that judgment set aside, the other                                 in the European Court Reports)
party to the proceedings being: Commission of the European
Communities (Agent: M. Nolin) and Fédération Européenne de
la Santé Animale (Fedesa), established in Brussels, Belgium,               In Case C-161/98: reference to the Court under Article 177 of
represented by D. Waelbroeck, of the Brussels Bar, with an                 the EC Treaty (now Article 234 EC) from the Tribunal du
address for service in Luxembourg at the Chambers of Arendt                Travail (Labour Court), Mons, Belgium, for a preliminary ruling
and Medernach, 8-10 Rue Mathias Hardt — the Court (Fifth                   in the proceedings pending before that court between Georges
Chamber), composed of: D.A.O. Edward, President of the                     Platbrood and Office National des Pensions (ONP) — on the
Chamber, J.C. Moitinho de Almeida, L. Sevón (Rapporteur),                 interpretation of Council Regulation (EEC) No 1408/71 of
C. Gulmann and J.-P. Puissochet, Judges; J. Mischo, Advocate               14 June 1971 on the application of social security schemes to
General; H.A. Rühl, Principal Administrator, for the Registrar,            employed persons, to self-employed persons and to members
has given a judgment on 18 November 1999, in which it:                     of their families moving within the Community, as amended
                                                                           by Council Regulation (EEC) No 1248/92 of 30 April 1992
                                                                           (OJ 1992 L 136, p. 7) — the Court (Fifth Chamber), composed
1. Dismisses the appeal;                                                   of: D.A.O. Edward (Rapporteur), President of the Chamber,
                                                                           J.C. Moitinho de Almeida, L. Sevón, J.-P. Puissochet and
2. Orders Pharos SA to pay the costs;                                      M. Wathelet, Judges; S. Alber, Advocate General; L. Hewlett,
                                                                           Administrator, for the Registrar, has given a judgment on
                                                                           18 November 1999, in which it has ruled:
3. Orders the Fédération Européenne de la Santé Animale (Fedesa)
    to pay its own costs and those of the Commission arising from
    its intervention.                                                      A national provision such as that at issue in the main proceedings
                                                                           under which an employed person who, between 1 January 1938 and
                                                                           31 December 1944, was in employment is deemed to have continued
                                                                           to be an employed person under the same conditions as regards
(1) OJ C 209 of 4.7.1998.                                                  duration throughout the period between the date on which his
                                                                           employment ceased and 31 December 1945, but under which that
                                                                           presumption is not applicable to periods of employment for which the
                                                                           person concerned receives a pension under a scheme of another State,
                                                                           does not constitute a provision on reduction, suspension or withdrawal
 ---pagebreak--- 19.2.2000               EN                      Official Journal of the European Communities                                               C 47/7
within the meaning of Council Regulation (EEC) No 1408/71 of                                  JUDGMENT OF THE COURT
14 June 1971 on the application of social security schemes to
employed persons, to self-employed persons and to members of their                                 of 18 November 1999
families moving within the Community, as amended by Council
Regulation (EEC) No 1248/92 of 30 April 1992.                              in Case C-200/98 (reference for a preliminary ruling from
                                                                           the Regeringsrätten): X AB and Y AB v Riksskatteverket (1)
(1) OJ C 209 of 4.7.1998.                                                  (Freedom of establishment — Payment made by a Swedish
                                                                           company to its subsidiary — Exemption from corporation
                                                                                                             tax)
                                                                                                       (2000/C 47/12)
                                                                                                (Language of the case: Swedish)
                 JUDGMENT OF THE COURT                                     (Provisional translation; the definitive translation will be published
                                                                                                in the European Court Reports)
                          (First Chamber)
                                                                           In Case C-200/98: reference to the Court under Article 177 of
                      of 18 November 1999                                  the EC Treaty (now Article 234 EC) from the Regeringsrätten
                                                                           (Supreme Administrative Court) (Sweden) for a preliminary
                                                                           ruling in the proceedings pending before that court between X
in Case C-191/98 P: Georges Tzoanos v Commission of                        AB, Y AB and Riksskatteverket — on the interpretation of
                 the European Communities (1)                              Article 52 of the EC Treaty (now, after amendment, Article 43
                                                                           EC), Article 53 of the EC Treaty (repealed by the Treaty of
(Appeal — Dismissal of application for annulment of a                      Amsterdam), Article 54 of the EC Treaty (now, after amend-
decision ordering removal from post — Concurrent disciplin-                ment, Article 44 EC), Article 55 of the EC Treaty (now
ary and criminal proceedings (Fifth paragraph of Article 88                Article 45 EC), Articles 56 and 57 of the EC Treaty (now, after
                     of the Staff Regulations))                            amendment, Articles 46 EC and 47 EC) and Articles 58, 73b
                                                                           and 73d of the EC Treaty (now Articles 48 EC, 56 EC and 58
                           (2000/C 47/11)                                  EC) — the Court, composed of: G.C. Rodrı́guez Iglesias,
                                                                           President, J.C. Moitinho de Almeida, D.A.O. Edward (Rappor-
                                                                           teur), L. Sevón, R. Schintgen (Presidents of Chambers), C. Gul-
                    (Language of the case: French)                         mann, P. Jann, H. Ragnemalm and M. Wathelet, Judges; A. Sag-
                                                                           gio, Advocate General; H. von Holstein, Deputy Registrar, for
                                                                           the Registrar, has given a judgment on 18 November 1999, in
(Provisional translation; the definitive translation will be published     which it has ruled:
                   in the European Court Reports)                          Where a Member State grants certain tax relief in respect of
                                                                           intra-group transfers made between two public limited companies
In Case C-191/98 P: Georges Tzoanos, a former official of the              established in that Member State and the second of those companies
Commission of the European Communities, residing in Athens                 is wholly owned by the first, either directly or together with
(Greece), represented by E. Boigelot, of the Brussels Bar, with
                                                                           — one or more subsidiaries which are themselves established in that
an address for service in Luxembourg at the Chambers of L.
                                                                                Member State and which it owns entirely, or
Schiltz, 2 Rue du Fort Rheinsheim — appeal against the
judgment of the Court of First Instance (Fourth Chamber) of                — one or more subsidiaries which it owns entirely and which have
19 March 1998 in Case T-74/96 Tzoanos v Commission                              their seats in another Member State with which the first Member
[1998] ECR-SC I-A-129 and II-343, seeking to have that                          State has concluded an agreement for the prevention of double
judgment set aside, the other party to the proceedings being                    taxation which contains a non-discrimination clause,
Commission of the European Communities, (Agent: G. Valses-                 Article 52 of the EC Treaty (now, after amendment, Article 43 EC),
ia, with D. Waelbroeck and O. Speltdoorn) — the Court                      Article 53 of the EC Treaty (repealed by the Treaty of Amsterdam),
(First Chamber), composed of: D.A.O. Edward (Rapporteur),                  Article 54 of the EC Treaty (now, after amendment, Article 44 EC),
President of the Fifth Chamber, acting as President of the First           Article 55 of the EC Treaty (now Article 45 EC), Articles 56 and
Chamber, P. Jann and M. Wathelet, Judges; S. Alber, Advocate               57 of the EC Treaty (now, after amendment, Articles 46 EC and 47
General; R. Grass, Registrar, has given a judgment on 18 Nov-              EC) and Article 58 of the EC Treaty (now Article 48 EC) preclude
ember 1999, in which it:                                                   that tax relief from being refused in respect of transfers made between
                                                                           two public limited companies established in that Member State,
1. Dismisses the appeal;                                                   where the second of those companies is wholly owned by the first
                                                                           together with several subsidiaries which it owns entirely and which
2. Orders Mr Tzoanos to pay the costs of this appeal.                      have their seat in various other Member States with which the first
                                                                           Member State has concluded agreements for the prevention of double
(1) OJ C 258 of 15.8.1998.                                                 taxation which contain a non-discrimination clause.
                                                                           (1) OJ C 258 of 15.8.1998.