CELEX: C1997/331/13
Language: en
Date: 1997-11-01 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 17 September 1997 in Case C-117/96 (reference for a preliminary ruling from the Østre Landsret): Danmarks Aktive Handelsrejsende, acting on behalf of Carina Mosbæk v. Lønmodtagernes Garantifond (Social policy - Protection of employees in the event of the employer's insolvency - Directive 80/987/EEC - Employee residing and employed in a State other than that in which the employer is established - Guarantee institution)

C 331 /8                   EN                   Official Journal of the European Communities                                      1 . 11 . 97
Article 3 (1 ) (6) of Council Directive 79/112/EEC of                      States relating to the protection of employees in the event
18 December 1978 on the approximation of the laws of                       of the insolvency of their employer, for the payment of
the Member States relating to the labelling, presentation                  that employee's claims in the event of the employer's
and advertising of foodstuffs for sale to the ultimate                     insolvency is the institution of the State in which, in
consumer is to be interpreted as meaning that the                          accordance with Article 2 (1 ) of the directive, either it is
expression 'established within the Community ' used in it                  decided to open the proceedings for the collective
refers only to the seller.                                                 satisfaction of creditors ' claims or it has been established
                                                                           that the employer's undertaking or business has been
                                                                           closed down.
(') OJ C 145 , 18 . 5 . 1996 .
( 2 ) OJ L 33 , 8 . 2 . 1979 , p . 1 .
                                                                           (') OJ C 158 , 1 . 6 . 1996 .
                                                                           ( 2 ) OJ L 283 , 20 . 10 . 1980, p. 23 .
                   JUDGMENT OF THE COURT
                              (Fifth Chamber)
                                                                                            JUDGMENT OF THE COURT
                          of 17 September 1997
                                                                                                    of 17 September 1997
in Case C- 11 7/96 ( reference for a preliminary ruling from
the Østre Landsret): Danmarks Aktive Handelsrejsende,                      in Case C-141/96 (reference for a preliminary ruling
                                                                           from the Bundesfinanzhof): Finanzamt Osnabrück-Land v.
acting on behalf of Carina Mosbæk v. Lønmodtagernes
                               Garantifond (*)                                                     Bernhard Langhorst (')
(Social policy — Protection of employees in the event of                   (Value added tax — Interpretation of Articles 21 (1 ) (c)
                                                                           and 22 (3) (c) of the Sixth Directive 77/388/EEC —
the employer's insolvency — Directive 80/987/EEC —
Employee residing and employed in a State other than that                  Document serving as an invoice — Credit note issued by
in which the employer is established — Guarantee                           the buyer and not contested by the seller as regards the
                                   institution)                                                     amount of tax shown)
                                ( 97/C 331 / 13                                                          ( 97/C 331/14 )
                    (Language of the case: Danish)                                           (Language of the case: German)
   (Provisional translation; the definitive translation will be               (Provisional translation; the definitive translation will be
           published in the European Court Reports)                                   published in the European Court Reports)
In Case C-117/97: reference to the Court under Article 177                 In Case C-141 /96 : reference to the Court under Article 177
of the EC Treaty from the 0stre Landsret ( Eastern                         of the EC Treaty from the Bundesfinanzhof ( Federal
Regional Court) ( Denmark), for a preliminary ruling in                    Finance Court) for a preliminary ruling in the proceedings
the proceedings pending before that court between                          pending before that court between Finanzamt Osnabrück-
Danmarks Aktive Handelsrejsende, acting on behalf of                       Land and Bernhard Langhorst — on the interpretation
Carina Mosbæk and Lønmodtagernes Garantifond — on                          of Articles 21 ( 1 ) (c ) and 22 ( 3 ) (c ) of the Sixth
the interpretation of Article 3 of Council Directive 80/987/               Council Directive 77/388/EEC of 17 May 1977 on the
EEC of 20 October 1980 on the approximation of the                         harmonization of the laws of the Member States relating
laws of the Member States relating to the protection of                    to turnover taxes — Common system of value added tax:
employees in the event of the insolvency of their                          uniform basis of assessment ( 2 ) — the Court, composed of:
employer (2 ) — the Court ( Fifth Chamber), composed of:                   G. C. Rodriguez Iglesias, President, G. F. Mancini, J. C.
J. C. Moitinho de Almeida, President of the Chamber, L.                    Moitinho de Almeida ( Rapporteur ), J. L. Murray and L.
Sevón, D. A. O. Edward, P. Jann and M. Wathelet                            Sevón ( Presidents of Chambers ), P. J. G. Kapteyn, C.
( Rapporteur), Judges; G. Cosmas, Advocate General; H.                     Gulmann, D. A. O. Edward, J.-P. Puissochet, G. Hirsch, P.
von Holstein, Deputy Registrar, for the Registrar, has                     Jann, H. Ragnemalm and M. Wathelet, Judges; P. Leger,
given a judgment on 17 September 1997, in which it has                     Advocate General; H. A. Rühl, Principal Administrator,
ruled:                                                                     for the Registrar, has given a judgment on 17 September
                                                                           1997, in which it has ruled:
Where the employer is established in a Member State
other than that in • which the employee resides and was                    1 . Article 22 (3) (c) of the Sixth Chamber Directive 77/
employed, the guarantee institution responsible, under                           388/EEC of 17 May 1977 on the harmonization of the
Article 3 of Council Directive 80/987/EEC of 20 October                           laws of the Member States relating to turnover taxes
1980 on the approximation of the laws of the Member                              — Common system of value added tax: uniform basis