CELEX: C2000/335/27
Language: en
Date: 2000-11-25 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 26 September 2000 in Case C-408/99: Commission of the European Communities v Ireland (Failure by a Member State to fulfil its obligations — Directives 94/55/EC and 96/86/EC — Failure to transpose into national law within the period prescribed)

C 335/14                   EN                     Official Journal of the European Communities                                           25.11.2000
                   JUDGMENT OF THE COURT                                     4.    Article 10 of Directive 69/335, as amended by Directive
                                                                                   85/303, creates rights on which individuals may rely in
                                                                                   proceedings before the national courts.
                             (Fifth Chamber)
                        of 26 September 2000
                                                                             (1) OJ C 188 of 3.7.1999.
in Case C-134/99 (reference for a preliminary ruling from
the Supremo Tribunal Administrativo, Portugal): IGI —
     Investimentos Imobiliários SA v Fazenda Pública (1)
(Directive 69/335/EEC — Indirect taxes on the raising of
capital — Charges for entries in a national register of legal
          persons — Duties paid by way of fees or dues)
                                                                                               JUDGMENT OF THE COURT
                             (2000/C 335/26)
                                                                                                          (Fifth Chamber)
                    (Language of the case: Portugese)
                                                                                                      of 26 September 2000
(Provisional translation; the definitive translation will be published
                      in the European Court Reports)                         in Case C-408/99: Commission of the European Communi-
                                                                                                          ties v Ireland (1)
In Case C-134/99: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Supremo                          (Failure by a Member State to fulfil its obligations —
Tribunal Administrativo (Supreme Administrative Court) for a                 Directives 94/55/EC and 96/86/EC — Failure to transpose
preliminary ruling in the proceedings pending before that                            into national law within the period prescribed)
court between IGI — Investimentos Imobiliários SA and
Fazenda Pública in the presence of: Ministério Público — on
the interpretation of Articles 4, 10 and 12(1) of Council                                                 (2000/C 335/27)
Directive 69/335/EEC of 17 July 1969 concerning indirect
taxes on the raising of capital (OJ, English Special Edition 1969
(II), p. 412), as amended by Council Directive 85/303/EEC of                                      (Language of the case: English)
10 June 1985 (OJ 1985 L 156, p. 23) — the Court (Fifth
Chamber), composed of: D.A.O. Edward, President of the
Chamber, L. Sevón, P. Jann, H. Ragnemalm (Rapporteur) and                   In Case C-408/99: Commission of the European Communities
M. Wathelet, Judges; G. Cosmas, Advocate General; R. Grass,                  (Agent: M. Wolfcarius) v Ireland (Agent: M.A. Buckley) —
Registrar, has given a judgment on 26 September 2000, in                     application for a declaration that by failing to adopt the laws,
which it has ruled:                                                          regulations or administrative provisions necessary to comply
                                                                             with Council Directive 94/55/EC of 21 November 1994 on
1.     Council Directive 69/335/EEC of 17 July 1969 concerning               the approximation of the laws of the Member States with
       indirect taxes on the raising of capital, as amended by Council       regard to the transport of dangerous goods by road (OJ
       Directive 85/303/EEC of 10 June 1985, must be interpreted             1994 L 319, p. 7) and Commission Directive 96/86/EC of
       as meaning that charges, such as those at issue in the main           13 December 1996 adapting to technical progress Directive
       proceedings, which are levied for entering an increase in the         94/55 (OJ 1996 L 335, p. 43), or in any event by failing to
       share capital of a capital company in a national register of legal    inform the Commission of those measures, Ireland has failed
       persons constitute a tax for the purposes of the directive.           to fulfil its obligations under those Directives — the Court
                                                                             (Fifth Chamber), composed of: D.A.O. Edward, President of the
2.     Charges payable for entering an increase in the share capital of      Chamber, L. Sevón, P.J.G. Kapteyn, H. Ragnemalm (Rappor-
       a capital company in a national register of legal persons are,        teur) and M. Wathelet, Judges; A. Saggio, Advocate General;
       where they amount to a tax for the purposes of Directive              R. Grass, Registrar, has given a judgment on 26 September
       69/335, as amended by Directive 85/303, in principle                  2000, in which it:
       prohibited under Article 10(c) thereof.
                                                                             1.    Declares that, by failing to adopt within the period prescribed
3.     ‘Fees or dues’ within the meaning of Article 12(1)(e) of Directive          the laws, regulations or administrative provisions necessary to
       69/335, as amended by Directive 85/303, do not cover                        comply with Council Directive 94/55/EC of 21 November
       charges levied for entering an increase in the share capital of a           1994 on the approximation of the laws of the Member States
       capital company in a national register of legal persons, such as            with regard to the transport of dangerous goods by road
       the charges at issue in the main proceedings, the amount of                 and Commission Directive 96/86/EC of 13 December 1996
       which increases in direct proportion to the share capital raised            adapting to technical progress Directive 94/55, Ireland has
       and in respect of which there is no upper limit.                            failed to fulfil its obligations under those Directives;
 ---pagebreak--- 25.11.2000              EN                    Official Journal of the European Communities                                           C 335/15
2.    Orders Ireland to pay the costs.                                                     JUDGMENT OF THE COURT
                                                                                                   (Fourth Chamber)
(1) OJ C 6 of 8.1.2000.
                                                                                                  of 3 October 2000
                                                                         in Case C-371/97 (reference for a preliminary ruling from
                                                                         the Tribunale Civile e Penale di Venezia): Cinzia Gozza
                                                                         and Others v Università degli Studi di Padova and
                                                                                                        Others (1)
                 JUDGMENT OF THE COURT
                                                                         (Right of establishment — Freedom to provide services —
                                                                         Doctors — Medical specialties — Training periods —
                         (First Chamber)                                                   Remuneration — Direct effect)
                      of 28 September 2000                                                          (2000/C 335/29)
in Case C-193/99 (reference for a preliminary ruling from
the Sedgefield Magistrates’ Court): Criminal proceedings
                                                                                              (Language of the case: Italian)
                against Graeme Edgar Hume (1)
(Social legislation relating to road transport — Weekly rest
                     period — Postponement)                              (Provisional translation; the definitive translation will be published
                                                                                             in the European Court Reports)
                         (2000/C 335/28)
                                                                         In Case C-371/97: reference to the Court under Article 177 of
                                                                         the EC Treaty (now Article 234 EC) from the Tribunale Civile
                   (Language of the case: English)                       e Penale di Venezia (Civil and Criminal District Court, Venice),
                                                                         Italy, for a preliminary ruling in the proceedings pending
                                                                         before that court between Cinzia Gozza and Others and
In Case C-193/99: reference to the Court Article 234 EC from             Università degli Studi di Padova and Others — on the
the Sedgefield Magistrates’ Court, United Kingdom, for a                 interpretation of Council Directive 82/76/EEC of 26 January
preliminary ruling in the criminal proceedings pending before            1982 amending Directive 75/362/EEC concerning the mutual
that court against Graeme Edgar Hume on the interpretation               recognition of diplomas, certificates and other evidence of
of Article 8(5) of Council Regulation (EEC) No 3820/85 of                formal qualifications in medicine, including measures to
20 December 1985 on the harmonisation of certain social                  facilitate effective exercise of the right of establishment and
legislation relating to road transport (OJ 1985 L 370, p. 1) —           freedom to provide services, and Directive 75/363/EEC con-
the Court (First Chamber), composed of: L. Sevón, President of          cerning the coordination of provisions laid down by law,
the Chamber, P. Jann (Rapporteur) and M. Wathelet, Judges;               regulation or administrative action in respect of activities of
S. Alber, Advocate General; R. Grass, Registrar, has given a             doctors (OJ 1982 L 43, p. 21) — the Court (Fourth Chamber),
judgment on 28 September 2000, in which it has ruled:                    composed of: D.A.O. Edward (Rapporteur), President of the
                                                                         Chamber, A. La Pergola and H. Ragnemalm, Judges; P. Léger,
                                                                         Advocate General; H. von Holstein, Deputy Registrar, has
Article 8(5) of Council Regulation (EEC) No 3820/85 of                   given a judgment on 3 October 2000, in which it has ruled:
20 December 1985 on the harmonisation of certain social legislation
relating to road transport must be interpreted as meaning that a
driver who elects to postpone his weekly rest period until the week      On a proper construction of Article 2(1)(c) of Council Directive
following that in which it becomes due must take two weekly rest         75/363/EEC of 16 June 1975 concerning the coordination of
periods, consecutively and without any break between them, in that       provisions laid down by law, regulation or administrative action in
second week.                                                             respect of activities of doctors and point 1 of the annex to that
                                                                         directive, as amended by Council Directive 82/76/EEC of 26 January
                                                                         1982 amending Directive 75/362/EEC concerning the mutual
                                                                         recognition of diplomas, certificates and other evidence of formal
(1) OJ C 204 of 17.7.1999.                                               qualifications in medicine, including measures to facilitate effective
                                                                         exercise of the right of establishment and freedom to provide services
                                                                         and Directive 75/363, and of Article 3(2) of Directive 75/363 and
                                                                         point 2 of the annex to that directive, as amended by Directive
                                                                         82/76: