CELEX: C2002/289/02
Language: en
Date: 2002-11-23 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 3 October 2002 in Case C-136/00 (Reference for a preliminary ruling from the Kuopin hallinto-oikeus): Rolf Dieter Danner (Voluntary pension insurance — Policy taken out with a company in another Member State — Non-deductibility of contributions — Compatibility with Articles 6 and 59 of the EC Treaty (now, after amendment, Articles 12 EC and 49 EC), 60, 73b and 73d of the EC Treaty (now Articles 50 EC, 56 EC and 58 EC), and 92 of the EC Treaty (now, after amendment, Article 87 EC)

23.11.2002              EN                       Official Journal of the European Communities                                             C 289/1
                                                                         I
                                                                   (Information)
                                                     COURT OF JUSTICE
                                                               COURT OF JUSTICE
                 JUDGMENT OF THE COURT                                       2.    Orders the Commission of the European Communities to pay
                                                                                   the costs.
                         (Sixth Chamber)
                                                                             (1 ) OJ C 340 of 7.11.1998.
                      of 26 September 2002
in Case C-351/98: Kingdom of Spain v Commission of the
                   European Communities ( 1)
                                                                                              JUDGMENT OF THE COURT
(State aid — Effect on competition and trade between                                                   (Fifth Chamber)
Member States — De minimis rule — Sectoral guidelines
and guidelines on aid for environmental protection —                                                 of 3 October 2002
               Horizontal aid with sectoral effects)
                                                                             in Case C-136/00 (Reference for a preliminary ruling from
                          (2002/C 289/01)                                         the Kuopin hallinto-oikeus): Rolf Dieter Danner ( 1)
                                                                             (Voluntary pension insurance — Policy taken out with a
                   (Language of the case: Spanish)                           company in another Member State — Non-deductibility of
                                                                             contributions — Compatibility with Articles 6 and 59 of the
                                                                             EC Treaty (now, after amendment, Articles 12 EC and 49
(Provisional translation; the definitive translation will be published       EC), 60, 73b and 73d of the EC Treaty (now Articles 50 EC,
                   in the European Court Reports)                            56 EC and 58 EC), and 92 of the EC Treaty (now, after
                                                                                                amendment, Article 87 EC)
                                                                                                       (2002/C 289/02)
In Case C-351/98, Kingdom of Spain (Agent: R. Silva Lapuerta)
v Commission of the European Communities (Agents: J. Guerra                                     (Language of the case: Finnish)
Fernández and D. Triantafyllou): Application for partial annul-
ment of Commission Decision 98/693/EC of 1 July 1998                         (Provisional translation; the definitive translation will be published
concerning the Spanish Plan Renove Industrial system of aid                                     in the European Court Reports)
for the purchase of commercial vehicles (August 1994 —
December 1996) (OJ 1998 L 329, p. 23), the Court (Sixth
Chamber), composed of: F. Macken, President of the Chamber,
C. Gulmann, J.-P. Puissochet (Rapporteur), V. Skouris and                    In Case C-136/00: Reference to the Court under Article 234
J.N. Cunha Rodrigues, Judges; S. Alber, Advocate General;                    EC by the Kuopion Hallinto-Oikeus (Finland) for a preliminary
L. Hewlett, Principal Administrator, for the Registrar, has given            ruling in the proceedings brought by Rolf Dieter Danner, on
a judgment on 26 September 2002, in which it:                                the interpretation of Articles 6 and 59 of the EC Treaty (now,
                                                                             after amendment, Articles 12 EC and 49 EC), 60, 73b and 73d
                                                                             of the EC Treaty (now Articles 50 EC, 56 EC and 58 EC)
1.    Annuls Articles 3 and 4 of Commission Decision 98/693/EC               and 92 of the EC Treaty (now, after amendment, Article 87
      of 1 July 1998 concerning the Spanish Plan Renove Industrial           EC), the Court (Fifth Chamber), composed of: P. Jann, President
      system of aid for the purchase of commercial vehicles (August          of the Chamber, S. von Bahr, D.A.O. Edward, A. La Pergola
      1994 — December 1996);                                                 and M. Wathelet (Rapporteur), Judges; F.G. Jacobs, Advocate
 ---pagebreak--- C 289/2                  EN                      Official Journal of the European Communities                                         23.11.2002
General; H. von Holstein, Deputy Registrar, has given a                     Republic of Austria, the Republic of Finland and the Kingdom
judgment on 3 October 2002, in which it has ruled:                          of Sweden (OJ 1997 C 15, p. 1), the Court (Sixth Chamber),
                                                                            composed of: F. Macken, President of the Chamber, C. Gul-
Article 59 of the EC Treaty (now, after amendment, Article 49 EC)           mann, J.-P. Puissochet, R. Schintgen (Rapporteur) and
is to be interpreted as precluding a Member State’s tax legislation         J.N. Cunha Rodrigues, Judges; F.G. Jacobs, Advocate General;
from restricting or disallowing the deductibility for income tax            M.-F. Contet, Administrator, for the Registrar, has given a
purposes of contributions to voluntary pension schemes paid to              judgment on 1 October 2002, in which it has ruled:
pension providers in other Member States while allowing such
contributions to be deducted when they are paid to institutions in the      The rules on jurisdiction laid down in the Convention of 27 September
first-mentioned Member State, if that legislation does not at the           1968 on Jurisdiction and the Enforcement of Judgments in Civil and
same time preclude taxation of the pensions paid by the abovemen-           Commercial Matters of 27 September 1968, as amended by the
tioned pension providers.                                                   Convention of 9 October 1978 on the Accession of the Kingdom of
                                                                            Denmark, Ireland and the United Kingdom of Great Britain and
( 1) OJ C 176 of 24. 6. 2000.                                               Northern Ireland, by the Convention of 25 October 1982 on the
                                                                            Accession of the Hellenic Republic, by the Convention of 26 May
                                                                            1989 on the Accession of the Kingdom of Spain and the Portuguese
                                                                            Republic and by the Convention of 29 November 1996 on the
                                                                            Accession of the Republic of Austria, the Republic of Finland and the
                                                                            Kingdom of Sweden, must be interpreted as meaning that a preventive
                                                                            action brought by a consumer protection organisation for the purpose
                 JUDGMENT OF THE COURT                                      of preventing a trader from using terms considered to be unfair in
                                                                            contracts with private individuals is a matter relating to tort, delict or
                          (Sixth Chamber)                                   quasi-delict within the meaning of Article 5(3) of that convention.
                         of 1 October 2002                                  (1 ) OJ C 192 of 8.7.2000.
in Case C-167/00 (Reference for a preliminary ruling from
the Oberster Gerichtshof): Verein für Konsumenteninfor-
                 mation v Karl Heinz Henkel (1)
(Brussels Convention — Article 5(3) — Jurisdiction in
matters relating to tort, delict or quasi-delict — Preventive
action by associations — Consumer protection organisation                                     JUDGMENT OF THE COURT
seeking an injunction to prevent a trader from using unfair
                   terms in consumer contracts)                                                        (First Chamber)
                           (2002/C 289/03)                                                           of 3 October 2002
                    (Language of the case: German)
                                                                            in Case C-347/00 (Reference for a preliminary ruling from
                                                                            the Juzgado de lo Social n 3 de Orense): Ángel Barreira
(Provisional translation; the definitive translation will be published      Pérez v Instituto Nacional de la Seguridad Social (INSS),
                    in the European Court Reports)                               Tesorería General de la Seguridad Social (TGSS) (1)
                                                                            (Regulation (EEC) No 1408/71 — Articles 1(r) and (s)
In Case C-167/00: Reference to the Court under the Protocol                 and 46(2) — Award of pension rights — Periods of
of 3 June 1971 on the interpretation by the Court of Justice of             insurance completed before the materialisation of the risk —
the Convention of 27 September 1968 on Jurisdiction and the                                  Periods of notional contribution)
Enforcement of Judgments in Civil and Commercial Matters
by the Oberster Gerichtshof (Austria) for a preliminary ruling
in the proceedings pending before that court between Verein                                            (2002/C 289/04)
für Konsumenteninformation and Karl Heinz Henkel, on
the interpretation of Article 5(3) of the abovementioned                                        (Language of the case: Spanish)
Convention of 27 September 1968 (OJ 1978 L 304, p. 36), as
amended by the Convention of 9 October 1978 on the
Accession of the Kingdom of Denmark, Ireland and the United                 (Provisional translation; the definitive translation will be published
Kingdom of Great Britain and Northern Ireland (OJ 1978                                          in the European Court Reports)
L 304, p. 1, and — amended version — p. 77), by the
Convention of 25 October 1982 on the Accession of the
Hellenic Republic (OJ 1982 L 388, p. 1), by the Convention of
26 May 1989 on the Accession of the Kingdom of Spain and                    In Case C-347/00: Reference to the Court under Article 234
the Portuguese Republic (OJ 1989 L 285, p. 1) and by the                    EC by the Juzgado de lo Social No 3 de Orense (Spain) for
Convention of 29 November 1996 on the Accession of the                      a preliminary ruling in the proceedings pending before that