CELEX: C2002/084/61
Language: en
Date: 2002-04-06 00:00:00
Title: Case C-438/01: Reference for a preliminary ruling from the Cour de Cassation, Grand Duchy of Luxembourg, by judgment of that court of 8 November 2001 in the case of Design Concept SA v Flanders Expo SA

C 84/36                EN                    Official Journal of the European Communities                                       6.4.2002
(a)   Do the provisions of Council Regulation (EEC)                     under which an insurance policy issued by an insurance
      No 1785/81 of 30 June 1981 (1) and/or of Council                  company in the UK, Germany or Denmark which meets the
      Regulation (EEC) No 193/82 of 26 January 1982 (2)                 conditions laid down in Sweden for occupational pension
      preclude those authorities from stipulating that such a           insurance — apart from the condition that the policy must be
      transfer or reallocation of quotas is for value and,              issued by an insurance company operating in Sweden — is
      therefore, that the recipient undertaking or undertakings         treated as an endowment insurance policy with income tax
      must pay financial consideration?                                 effects which, depending on the circumstances in the individual
                                                                        case, may be less favourable than the tax effects of an
                                                                        occupational pension policy?
(b) Even if the answer is in the negative, do the same
      provisions nevertheless preclude the price of the quota to
      be transferred, and the distribution thereof, from being
      decided by public auction? Do those provisions preclude
      recourse to public auction even where it has been
      stipulated that, as part of the reallocation of quotas
      carried out by such a procedure, the measures required to         Reference for a preliminary ruling from the Cour de
      prevent any possible negative repercussions for national          Cassation, Grand Duchy of Luxembourg, by judgment of
      agricultural producers of sugar beet will be adopted?             that court of 8 November 2001 in the case of Design
                                                                                       Concept SA v Flanders Expo SA
(c)   Is the interpretation of Community law the same, and
      must the answers also be so, in the light of Council                                       (Case C-438/01)
      Regulation (EC) No 1260/2001 of 19 June 2001 (3) on
      the common organisation of the markets in the sugar                                         (2002/C 84/61)
      sector, which repeals the earlier regulations?
                                                                        Reference has been made to the Court of Justice of the
(1) On the common organization of the markets in the sugar sector       European Communities by a judgment of the Cour de Cas-
    (OJ 1981 L 177, p. 4).                                              sation (Court of Cassation), Grand Duchy of Luxembourg, of
(2) Laying down general rules for transfers of quotas in the sugar      8 November 2001, which was received at the Court Registry
    sector (OJ 1982 L 21, p. 3).                                        on 13 November 2001, for a preliminary ruling in the case of
 3
( ) OJ 2001 L 178, p. 1.                                                Design Concept SA v Flanders Expo SA on the following
                                                                        question:
                                                                        ‘Is Article 9(2)(e) of Sixth Council Directive 77/388/EEC of
                                                                        17 May 1977 on the harmonisation of the laws of the Member
                                                                        States relating to turnover taxes — Common system of
                                                                        value added tax: uniform basis of assessment (1), concerning
                                                                        “advertising services”, applicable to services supplied indirectly
                                                                        to the advertiser and invoiced to a third party who in turn
Reference for a preliminary ruling from the Regeringsrät-               invoices them to the advertiser, if the advertiser does not
ten (Supreme Administrative Court) of 23 October 2001                   produce goods in the price of which the cost of the services is
in the case of Försäkringsaktiebolaget Skandia and Ola                  going to be included?’
     Ramstedt v Riksskatteverket (National Tax Board)
                                                                        (1) OJ 1977 L 145, p. 1.
                         (Case C-422/01)
                          (2002/C 84/60)
                                                                        Reference for a preliminary ruling by the Bundesverwal-
Reference has been made to the Court of Justice of the                  tungsgericht by order of 18 September 2001 in the
European Communities by a decision of the Regeringsrätten               case of Stadt Villingen-Schwenningen v Ophilia Akosua
of 23 October 2001, which was received at the Court Registry                                         Owusu
on 25 October 2001, for a preliminary ruling in the case of
Försäkringsaktiebolaget Skandia and Ola Ramstedt v Riksskat-                                     (Case C-444/01)
teverket on the following question:
                                                                                                  (2002/C 84/62)
Are the provisions of Community law on freedom of move-
ment for persons, services and capital, in particular Article 49
EC, in conjunction with Article 12 EC, to be interpreted as             Reference has been made to the Court of Justice of the
meaning that they preclude application of national tax rules            European Communities by order of 18 September 2001 by