CELEX: C2007/056/13
Language: en
Date: 2007-03-10 00:00:00
Title: Case C-359/05: Judgment of the Court (Second Chamber) of 18 January 2007 (reference for a preliminary ruling from the Tribunal de grande instance de Brive-la-Gaillarde (France)) — Estager SA v Receveur principal de la recette des douanes de Brive (Economic and monetary policy — Regulations (EC) No 1103/97 and No 974/98 — Introduction of the euro — Conversion between the euro and national currency units — Legislation of a Member State adjusting the value in euros of certain sums expressed in national currency in the legislative texts of that State)

10.3.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 56/8
            
         Judgment of the Court (Second Chamber) of 18 January 2007 (reference for a preliminary ruling from the Tribunal de grande instance de Brive-la-Gaillarde (France)) — Estager SA v Receveur principal de la recette des douanes de Brive
   (Case C-359/05) (1)
   
   (Economic and monetary policy - Regulations (EC) No 1103/97 and No 974/98 - Introduction of the euro - Conversion between the euro and national currency units - Legislation of a Member State adjusting the value in euros of certain sums expressed in national currency in the legislative texts of that State)
   (2007/C 56/13)
   Language of the case: French
   Referring court
   Tribunal de grande instance de Brive-la-Gaillarde (France)
   Parties to the main proceedings
   
      Applicant: Estager SA
   
      Defendant: Receveur principal de la Recette des Douanes de Brive
   Re:
   Reference for a preliminary ruling — Tribunal de grande instance de Brive-La-Gaillarde — Interpretation of Articles 3 and 5 of Council Regulation (EC) No 1103/97 of 17 June 1997 on certain provisions relating to the introduction of the euro (OJ 1997 L 162, p. 1) and of Article 14 of Council Regulation (EC) No 974/98 of 3 May 1998 on the introduction of the euro (OJ 1998 L 139, p. 1) — National legislation rounding off the amount of tax on the supplementary budget for agricultural social benefits (BAPSA) following its conversion into euros
   Operative part of the judgment
   Council Regulation (EC) No 1103/97 of 17 June 1997 on certain provisions relating to the introduction of the euro and Council Regulation (EC) No 974/98 of 3 May 1998 on the introduction of the euro must be interpreted as precluding national legislation which, on effecting the conversion into euros of an amount of a tax on flour, meal and groats of common wheat supplied or used for human consumption, such as that at issue in the main proceedings, raised it to an amount higher than that which would have resulted from application of the rules of conversion provided for in those regulations, unless such an increase meets the requirements of legal certainty and transparency guaranteed by those regulations, which presupposes that the legislative texts at issue make it possible to distinguish clearly the decision of the authorities of a Member State to increase that amount from the operation of conversion of that amount into euros. It is for the referring court to determine whether that is so in the proceedings before it.
   
      (1)  OJ C 315, 10.12.2005.