CELEX: C1997/252/48
Language: en
Date: 1997-08-16 00:00:00
Title: Reference for a preliminary ruling by decision of the Conseil d'État, France of 28 March 1997 in the case of Société Baxter, Société B. Braun Medical SA, Société Fresenius France and Société Anonyme des Laboratoires Bristol-Myers Squibb against French State (Case C-254/97)

16 . 8 . 97               EN                  Official Journal of the European Communities                                        No C 252/23
1 . those tanks have been permanently fixed by one of the                undertaking's activities, and the Bankruptcy and Probate
      manufacturer's dealers or by a coachbuilder, with a                Court subsequently, and without any deferment other than
      permanent fitting enabling fuel to be used directly                that resulting from the time which that court requires to
      both for the purposes of propulsion and for the                    examine the matter, issues a winding-up decree pursuant
      operation of refrigeration systems; and                            to the winding-up petition and takes the date of that
                                                                         winding-up petition as the operative date ?
2 . the aim of that fitting is to provide the haulage unit —             (') Council Directive 75/129/EEC of 17 February 1975 on the
      driving unit and container — with a sufficient fuel                      approximation of tha laws of the Member States relating to
      range to :                                                               collective redundancies ( OJ No L 48 , 22 . 2 . 1975 , p. 29 ).
                                                                         ( 2 ) OJ No L 245 , 26 . 8 . 1992, p. 3 .
      ( a ) avoid difficulties in obtaining fuel in countries
             where availability is uncertain and where the poor
             quality of refining makes such fuel dangerous for
             vehicles,
       ( b) avoid the need to obtain fuel at sometimes                   Reference for a preliminary ruling by decision of the
             prohibitive prices in countries where it is too             Conseil d'Etat, France of 28 March 1997 in the case of
             expensive,                                                  Societe Baxter, Societe B. Braun Medical SA, Societe
                                                                         Fresenius France and Societe Anonyme des Laboratoires
                                                                                      Bristol-Myers Squibb against French State
       ( c ) avoid the administrative difficulties involved in the
             need to recover value added tax in the countries                                         Case C-254/97 )
             where it has been charged, and                                                            97/C 252/48
       ( d ) use as few fuel supply points as possible in order
             to be able to negotiate the best prices with fuel           Reference has been made to the Court of Justice of the
             companies ?                                                 European Communities by a decision of the Conseil d'Etat
                                                                         ( Council of State ), France, of 28 March 1997, received at
                                                                         the Court Registry on 14 July 1997, for a preliminary
(') OJ No L 105 , 23 . 4 . 1983 , p . 1 .                                ruling in the case of Societe Baxter, Societe B. Braun
( 2 ) OJ No L 123 , 17 . 5 . 1988 , p . 2 .                              Medical        SA,    Societe    Fresenius   France      and      Societe
                                                                         Anonyme des Laboratoires Bristol-Myers Squibb against
                                                                         French State on the following questions:
                                                                          1 . Do Articles 52 and 58 of the Treaty of 25 March 1957
                                                                                establishing the European Community preclude
Reference for a preliminary ruling by the Civilret,                             domestic legislation, enacted in 1996, which imposes a
Hillered, by decision of 4 July 1997 in the case of Dansk                       special tax for that year, the rate of which is to be
Metalarbejderforbund, acting on behalf of John Lauge and                        fixed between 1,5% and 2% , on the net turnover,
               Others, v. Lonmodtagernes Garantifond                            achieved in the State of taxation between 1 January
                            ( Case C-250/97)                                    1995 and 31 December 1995 by undertakings trading
                                                                                in proprietary medicinal products, in reimburseable
                              ( 97/C 252/47 )                                   proprietary medicinal products and medicinal products
                                                                                approved for use by public bodies and which allows
                                                                                costs accounted for during that same period in respect
Reference has been made to the Court of Justice of the                          of expenditure only on research carried out in the
                                                                                State of taxation to be deducted from the amount
European Communities by decision of 4 July 1997 from                            taxable ?
the Civilret ( Civil Court), Hillerod, which was received at
the Court Registry on 9 July 1997, for a preliminary
ruling in the case of Dansk Metalarbejderforbund ( Danish                 2 . Does Article 95 of the Treaty establishing the
Metalworkers' Federation), acting on behalf of John                             European Community preclude such legislation ?
Lauge and Others, v. Lonmodtagernes Garantifond
 ( Employees ' Guarantee Fund ) on the following question:
                                                                          3 . In the event that either of the previous questions is
                                                                                answered in the negative, is the deductibility from the
Does the phrase 'collective redundancies arising from                           taxable amount of expenditure on research carried out
termination of the establishment's activities as a result of a                  in the State of taxation to be considered aid within the
 judicial decision' ( see Article 3 ( 1 ), second subparagraph,                 meaning of Article 92 of the Treaty establishing the
 and Article 4 ( 4 ) of Directive 75/129/EEC ('), as amended                    European Community ?
 by Directive 92/56/EEC (2 )) cover the case in which the
 collective redundancies occur on the same day as the
 employer filed a winding-up petition and terminated the