CELEX: C2002/144/17
Language: en
Date: 2002-06-15 00:00:00
Title: Order of the Court (Sixth Chamber) 21 March 2002 in Case C-264/00 (Reference for a preliminary ruling from the Amtsgericht Müllheim/Baden): Gründerzentrum-Betriebs-GmbH v Land Baden-Württemberg (Article 104(3) of the Rules of Procedure — Raising of capital — Directive 69/335/EEC — Charges for the drawing up of a notarially attested act recording the formation of a capital company)

C 144/12                 EN                      Official Journal of the European Communities                                          15.6.2002
ruling in the proceedings pending before that court between                 preliminary ruling in the proceedings pending before that court
Marie-Josée Verwayen-Boelen and Rijksdienst voor                            between Gründerzentrum-Betriebs-GmbH and Land Baden-
Arbeidsvoorziening, on the interpretation of Article 4(1) of                Württemberg, on the interpretation of Council Directive 69/
Regulation (EEC) No 1408/71 of the Council of 14 June 1971                  335/EEC of 17 July 1969 concerning indirect taxes on the
on the application of social security schemes to employed                   raising of capital (OJ, English Special Edition 1969 (II), p. 412),
persons, to self-employed persons and to members of their                   as amended by Council Directive 85/303/EEC of 10 June 1985
families moving within the Community, as amended and                        (OJ 1985 L 156, p. 23), the Court (Sixth Chamber) composed
updated by Council Regulation (EC) No 118/97 of 2 December                  of: F. Macken, President of the Chamber, N. Colneric,
1996 (OJ 1997 L 28, p. 1), the Court (Fifth Chamber)                        R. Schintgen (Rapporteur), V. Skouris and J. N. Cunha Rodri-
composed of: P. Jann, President of the Chamber, S. von                      gues, Judges; L. A. Geelhoed, Advocate General; R. Grass,
Bahr, D. A. O. Edward, A. La Pergola (Rapporteur) and                       Registrar, has given a judgment on 21 March 2002, in which
C. W. A. Timmermans, Judges; Advocate General: P. Léger;                    it has ruled:
R. Grass, Registrar, has given a judgment on 4 March 2002, in
which it has ruled:
Under Article 67(3) of Regulation (EEC) No 1408/71 of the
Council of 14 June 1971 on the application to employed persons, to
self-employed persons and to members of their families moving               Council Directive 69/335/EEC of 17 July 1969 concerning indirect
within the Community, as amended and updated by Council                     taxes on the raising of capital, as amended by Council Directive 85/
Regulation (EC) No 118/97 of 2 December 1996, the application               303/EEC of 10 June 1985, must be interpreted as meaning that
of the rules on the aggregation of periods of insurance or employment       charges constitute taxes for the purposes of that directive where they
laid down in Article 67(1) and (2) is, except in the cases expressly        are payable for the drawing up of a notarially attested act recording
referred to in Article 67(3), subject to the condition that the person      a transaction covered by Directive 69/335, as amended, under a
concerned has completed lastly periods of insurance or employment in        system where the notaries are civil servants and the charges are paid
accordance with the provisions of the legislation under which the           in part to the public authority which employs them, and used for the
unemployment benefits are claimed.                                          financing of its official business, such as the system in force in the
                                                                            district of the Oberlandesgericht Karlsruhe.
(1) OJ C 233 of 12.8.2000.
                                                                            Where they amount to a tax for the purposes of Directive 69/335,
                                                                            as amended, charges payable for the drawing up of a notarially
                                                                            attested act recording the formation of a capital company are, in
                     ORDER OF THE COURT                                     principle, prohibited by Article 10(c) thereof.
                          (Sixth Chamber)
                            21 March 2002
                                                                            The fact that charges payable for the drawing up of a notarially
in Case C-264/00 (Reference for a preliminary ruling from                   attested act recording the formation of a capital company, which
the Amtsgericht Müllheim/Baden): Gründerzentrum-                            increase directly in proportion to the nominal value of the capital
       Betriebs-GmbH v Land Baden-Württemberg (1)                           raised, cannot exceed a certain maximum, is not sufficient, by itself,
                                                                            to render them duties paid by way of fees or dues within the meaning
                                                                            of Directive 69/335, as amended, where the amount of that
(Article 104(3) of the Rules of Procedure — Raising of                      maximum bears no relation to the costs of the service for which the
capital — Directive 69/335/EEC — Charges for the drawing                    charges constitute the consideration.
up of a notarially attested act recording the formation of a
                          capital company)
                           (2002/C 144/17)
                    (Language of the case: German)                          (1) OJ C 247 of 26.8.2000.
(Provisional translation; the definitive translation will be published
                    in the European Court Reports)
In Case C-264/00: Reference to the Court under Article 234
EC by the Amtsgericht Müllheim/Baden (Germany) for a