CELEX: C2001/245/09
Language: en
Date: 2001-09-01 00:00:00
Title: Reference for a preliminary ruling by the Finanzgericht Berlin by order of that court of 28 May 2001 in the case of Arnoud Gerritse against Finanzamt Neukölln-Nord (Case C-234/O1)

1.9.2001               EN                   Official Journal of the European Communities                                            C 245/5
(3) Must the third subparagraph of Article 8(3) of Council             Action brought on 19 June 2001 by the Commission of
      Directive 73/239/EEC, as amended by Article 6 of                   the European Communities against the Italian Republic
      Council Directive 92/49/EEC, be interpreted as precluding
      national legislation which, for the purposes of curbing                                     (Case C-235/01)
      inflation, also requires insurance undertakings, if the
      client so requests, to draw up policies the terms of which
      incorporate a bonus-malus arrangement (positive or                                          (2001/C 245/10)
      negative adjustment of the premium on the basis of the
      claims record) subject to an excess in an amount set
                                                                       An action against the Italian Republic was brought before the
      between the minimum and the maximum level permitted
                                                                       Court of Justice of the European Communities on 19 June
      by law?
                                                                       2001 by the Commission of the European Communities,
(4) Must the third subparagraph of Article 8(3) of Council             represented by Bernard Mongin and Roberto Amorosi, acting
                                                                       as Agents.
      Directive 73/239/EEC, as amended by Article 6 of
      Council Directive 92/49/EEC, be interpreted as precluding
      national legislation which, for the purposes of curbing          The applicant claims that the Court should:
      inflation, provides that, on expiry of the period during
      which premium rates were frozen, the insured person              —     Declare that, by failing to adopt the laws, regulation and
      may withdraw from the contract if, on the date for annual              administrative provisions necessary for compliance with
      renewal of the policy, an increase is applied to the                   Council Directive 98/35/EC of 25 May 1998 amending
      premium (not provided for under a customised arrange-                  Directive 94/58/EC on the minimum level of training of
      ment) higher than the scheduled rate of inflation decided              seafarers (1), or in any event by not forwarding those
      by the Government?                                                     provisions to the Commission, the Italian Republic has
                                                                             failed to fulfil its obligations under that directive;
(1) OJ L 228 of 16.8.1973, p. 3.
(2) OJ L 228 of 11.8.1992, p. 1.                                       —     Order the Italian Republic to pay the costs of the
                                                                             proceedings.
                                                                       Pleas in law and main arguments
Reference for a preliminary ruling by the Finanzgericht                Article 249 EC (formerly Article 189 of the EC Treaty), which
Berlin by order of that court of 28 May 2001 in the case               provides that a directive is binding on each Member State to
   of Arnoud Gerritse against Finanzamt Neukölln-Nord                  which it is addressed as to the result to be achieved, involves
                                                                       an obligation on Member States to respect the periods for
                        (Case C-234/O1)                                transposition laid down in directives. That period expired on
                                                                       1 July 1999 without the Italian Republic having issued the
                        (2001/C 245/09)                                provisions necessary for compliance with the directive cited in
                                                                       the forms of order sought by the Commission.
Reference has been made to the Court of Justice of the
European Communities by order of the Finanzgericht (Finance            (1) OJ L 172 of 17.06.1998, p. 1.
Court), Berlin, of 28 May 2001, which was received at the
Court Registry on 19 June 2001, for a preliminary ruling in
the case of Arnoud Gerritse against Finanzamt (District Tax
Office) Neukölln-Nord on the following question:
Is there an infringement of Article 52 of the EC Treaty (now
                                                                       Action brought on 21 June 2001 by the Federal Republic
Article 43 EC) where, under Paragraph 50a(4), first sentence,
                                                                       of Germany against the Commission of the European
point (1) and second sentence, of the Einkommensteuergesetz
                                                                                                   Communities
(Law on Income Tax) as in force in 1996 (’EStG 1996’), a
Netherlands national who earns in the Federal Republic of
Germany taxable net income of approximately                                                       (Case C-239/01)
DEM 5 000 from self-employed activity in the calendar year is
subject to deduction of tax at source by the person liable to                                     (2001/C 245/11)
pay his fees at the rate of 25 % his (gross) revenue of
approximately DEM 6 000 plus solidarity surcharge, where it
is not possible, by means of an application for a refund or an         An action against the Commission of the European Communi-
application for a tax assessment, for him to recover, in whole         ties was brought before the Court of Justice of the European
or in part, the taxes paid?                                            Communities on 21 June 2001 by the Federal Republic of
                                                                       Germany, represented by W.-D. Plessing and J. Sedemund,
                                                                       acting as Agents.