CELEX: C2001/200/76
Language: en
Date: 2001-07-14 00:00:00
Title: Case C-168/01: Reference for a preliminary ruling by the Hoge Raad der Nederlanden by decision of 11 April 2001 in the case of Bosal Holding BV and Staatssecretaris van Financiën

14.7.2001              EN                     Official Journal of the European Communities                                    C 200/41
2.    Are the provisions of Article 9 of the Staff Regulations                meaning that the said Articles 43 and 48 do not affect
      of the European Communities (Article 2 of Council                       the applicability of the Netherlands rules laid down in
      Regulation (EEC, Euratom, ECSC) No 259/68 of 29 Febru-                  that law, on the ground that the provisions in question
      ary 1968) and those contained in Annex II to the Staff                  are justified for the reasons stated by the Netherlands
      Regulations concerning the Staff Committee, which also                  legislature?
      represents the interests of local staff of the Communities,
      to be interpreted as laying down exhaustive rules on
      collective employment law and the powers of co-decision
      of local staff and thus as precluding the application of the
      law on labour relations in the workplace laid down in the
      Austrian Labour Constitution Act to local staff serving in
      the Vienna representation of the Commission of the                 Reference for a preliminary ruling by the Hoge Raad der
      European Communities?                                              Nederlanden by decision of 11 April 2001 in the case of
                                                                            Bosal Holding BV and Staatssecretaris van Financiën
(1) OJ 1968, L 56, p. 1.
                                                                                                (Case C-168/01)
                                                                                                (2001/C 200/76)
                                                                         Reference has been made to the Court of Justice of the
                                                                         European Communities by decision of 11 April 2001 by
                                                                         the Hoge Raad der Nederlanden (Supreme Court of the
                                                                         Netherlands), which was received at the Court Registry on
Reference for a preliminary ruling by the Kantongerecht                  19 April 2001, for a preliminary ruling in the case of Bosal
te Amsterdam by order of 5 February 2001 in the case of                  Holding BV and Staatssecretaris van Financiën on the following
Kamer van Koophandel en Fabrieken voor Amsterdam                         questions:
                       and Inspire Art Ltd                               1.   Does Article 52 of the EC Treaty, read in conjunction
                                                                              with Article 58 thereof (now, following amendment,
                          (Case C-167/01)                                     Article 43 EC, read in conjunction with Article 48
                                                                              thereof), or any other rule of EC law, preclude a Member
                                                                              State from granting a parent company subject to tax in
                         (2001/C 200/75)                                      that Member State a deduction on costs relating to a
                                                                              holding owned by it only if the relevant subsidiary
Reference has been made to the Court of Justice of the                        company makes profits which are subject to tax in
European Communities by order of 5 February 2001 by the                       the Member State in which the parent company is
Kantongerecht te Amsterdam (Amsterdam Cantonal Court),                        established?
which was received at the Court Registry on 19 April 2001,
for a preliminary ruling in the case of Kamer van Koophandel             2.   Does it make any difference to the answer to Question 1
en Fabrieken voor Amsterdam and Inspire Art Ltd on the                        if, where the subsidiary company is subject to tax based
following questions:                                                          on its profits in the Member State concerned but the
                                                                              parent company is not, the relevant Member State takes
1.    Is (the new) Article 43 in conjunction with Article 48 of               no account of the abovementioned costs in levying tax
      the Treaty establishing the European Community to be                    on the subsidiary company?
      interpreted as precluding the Netherlands, pursuant to
      the Wet op de formeel buitenlandse vennootschappen of
      17 December 1997, from attaching additional conditions,
      such as those laid down in Articles 2 to 5 of that law, to
      the establishment in the Netherlands of a branch of a
      company which has been set up in the United Kingdom
      with the sole aim of securing the advantages which that            Appeal brought on 19 April 2001 by Compañı́a Interna-
      offers compared to incorporation under Netherlands law,            cional de Pesca y Derivados SA (INPESCA) against the
      given that Netherlands law imposes stricter rules than             judgment delivered on 7 February 2001 by the Court of
      those applying in the United Kingdom with regard to the            First Instance of the European Communities (Second
      setting-up of companies and payment for shares, and                Chamber) in Case T-186/98 between Compañı́a Interna-
      given that the Netherlands law infers that aim from the            cional de Pesca y Derivados SA (INPESCA) and the
      fact that the company carries on its activities entirely or                 Commission of the European Communities
      almost entirely in the Netherlands and, furthermore, does
      not have any real connection with the State in which the                                 (Case C-170/01 P)
      law under which it was formed applies?
2.    If, on a proper construction of those articles of the Treaty,                             (2001/C 200/77)
      it is held that the provisions of the Wet op de formeel
      buitenlandse vennootschappen are incompatible with                 An appeal against the judgment delivered on 7 February 2001
      them, must Article 46 of the Treaty be interpreted as              by the Court of First Instance of the European Communities