CELEX: C1996/180/47
Language: en
Date: 1996-06-22 00:00:00
Title: Reference for a preliminary ruling by the Pretura, Rome, by order of that court of 4 April 1996 in the case of Antonio Stinco against Istituto Nazionale della Previdenza Sociale (INPS) (Case C-132/96)

No C 180/22             EN                     Official Journal of the European Communities                                       22 . 6 . 96
Is the stamp tax having the characteristics mentioned above                Istituto Nazionale della Previdenza Sociale ( INPS ) on the
to be regarded as a turnover tax in the terms of Article 33 of             interprétation of Artide 46 ( 2 ) ( a ) of Régulation ( EEC ) No
the said Sixth Directive ( ! ), subject to a possible derogation           1408/71 (') in order to ascertain :
under Article 378 of the Act annexed to the Treaty of
Accession ( 2 ) or any other Community legal provision ?                  whether, in order to determine the amount of an Italian pro
                                                                          rata pension , the INPS ( national social security institution )
C ) Sixth Council Directive 77/388/EEC of 17 May 1977 on the              must base its calculations on the ' notional ' or theoretical
      harmonization of the laws of the Member States relating to          pension alone or on the ' notional ' or theoretical pension
      turnover taxes — Common system of value-added tax : uniform          supplemented to meet the statutory minimun .
      basis of assessment ( OJ No L 145 , 13 . 6 . 1977, p . 1 ).
( 2 ) Documents concerning the accession of the Portuguese                 (') OJ, English Special Edition 1971 ( II ), p . 416 .
      Republic to the European Communities , OJ No L 302 , 15 . 11 .
      1985 .
                                                                          Reference for a preliminary ruling by the Corte di Appello,
                                                                          Ancona, by order of that court of 11 April 1996 in the case
Reference for a preliminary ruling from the                                      of Finanze dello Stato against Foods Import SRL
Bundessozialgericht by order of that court of 8 February                                            ( Case C-133 /96 )
 1996      in   the   case     of    Carlos   Mora      Romero    v.
                                                                                                      ( 96/C 180/48 )
             Landesversicherungsanstalt Rheinprovinz
                          ( Case C-131 /96 )                              Reference has been made to the Court of Justice of the
                            ( 96/C 180/46 )                               European Communities by order of the Corte di Appello
                                                                           ( Court of Appeal ) Ancona , of 11 April 19 96 , which was
Reference has been made to the Court of Justice of the                    received at the Court Registry on 24 April 1996 , for a
European Communities by an order of the                                   preliminary ruling in the Case of Finanze dello Stato against
Bundessozialgericht ( Federal Social Court ) of 8 February                Foods Import SRL on the following questions :
 1996 , which was received at the Court Registry on 24 April
 1996 , for a preliminary ruling in the case of Carlos Maria               1 . Is the list given in Council Regulation ( EEC ) No
Romero v . Landesversicherungsanstalt Rheinprovinz on the                       3796/81 of 29 December 1981 ( 1 ) ( and repeated in
following question :                                                            Council Regulation ( EEC ) No 3333/83 of 4 November
                                                                                 1983 ( 2 )), Annex VI to which reproduces Chapter 3 of
                                                                                the Common Customs Tariff in which cod appears
Are Articles 6 , 48 and 51 of the Treaty establishing the                       under heading 03.02 A. I and fillets of cod under
European Community and Article 7 of Council Regulation                          heading 03.02 . A. II, supplemented by the mention
( EEC ) No 1612/68 on freedom of movement for workers                           Gadus morrhua, Boreogadus saida, Gadus ogac,
within the Community ( 1 ) to be interpreted as permitting the                  exhaustive or illustrative and, accordingly, is the dried
legislature of a Member State to extend the period for                          cod scientifically classified as Molva molva covered by
drawing orphan's benefit beyond the age of 25 years only in                     that list ?
respect of those persons whose education and training has
been prolonged beyond the age of 25 years through
fulfilment of the duty of military service in accordance with             2 . Does Article 20 of Council Regulation ( EEC ) No
the laws of the State ?                                                         3796/81 , suspending certain Common Customs Tariff
                                                                                duties , apply only to the three sub-species of cod referred
                                                                                to in Question 1 ( Gadus morrhua, Boreogadus saida,
C ) OJ , English Special Edition 1968 ( II ), p . 475 .                         Gadus ogac) to the exclusion of other sub-species such
                                                                                as Molva ?
                                                                          3 . In any event, since the Court of Justice established by its
                                                                                judgment of 22 October 1987 in Case 314/85 that,
                                                                                where the three requirements specified in Article 5 ( 2 ) of
Reference for a preliminary ruling by the Pretura, Rome, by                     Council Regulation ( EEC ) No 1697/79 ( 3 ) are satisfied ,
order of that court of 4 April 1996 in the case of Antonio                      debtors are entitled to non-recovery of duties not
Stinco against Istituto Nazionale délia Previdenza Sociale                      collected, in what circumstances is that provision to be
                                 ( INPS )                                       applied, that is to say, what conduct on the part of the
                         ( Case C-132/96 )                                      creditor and the debtor is to be regarded as decisive with
                                                                                respect to the right to non-recovery of duties not
                            ( 96/C 180/47 )                                     collected ?
Reference has been made to the Court of Justice of the                    (') OJ No L 379 , 31 . 12 . 1981 , p . 1 .
European Communities by order of the Pretura                              ( 2 ) OJ No L 313 , 14 . 11 . 1983 , p . 1 .
( Magistrate's Court ) Rome, of 4 April 1 996 , which was                 (■') OJ No L 197, 3 . 8 . 1979 , p . 1 .
received at the Court Registry on 24 April 1996 , for a
preliminary ruling in the case of Antonio Stinco against