CELEX: C1999/048/12
Language: en
Date: 1999-02-20 00:00:00
Title: JUDGMENT OF THE COURT (Sixth Chamber) of 17 December 1998 in Case C-244/97 (request for a preliminary ruling from the Hof van Cassatie): Rijksdienst voor Pensioenen v. Gerdina Lustig (Regulation (EEC) No 1408/71 - Old-age benefits - Articles 45 and 49 - Calculation of benefits where the person concerned does not simultaneously fulfil the conditions laid down by all the legislations under which periods of insurance or residence were completed)

C 48/6               EN                   Official Journal of the European Communities                                    20.2.1999
of the Kingdom of Spain and the Portuguese Republic and              English Special Edition 1969 (II), p. 412) Ð the Court
the adjustments to the Treaties (OJ L 302, 15.11.1985,               (Sixth Chamber), composed of: P. J. G. Kapteyn, President
p. 23) and as subsequently amended by Council                        of the Chamber, J. L. Murray, H. Ragnemalm
Regulation (EEC) No 1248/92 (OJ L 136, 19.5.1992, p. 7),             (Rapporteur), R. Schintgen and K. M. Ioannou, Judges; S.
and on the interpretation of that regulation Ð the Court             Alber, Advocate-General; H. von Holstein, Deputy
(Fifth Chamber), composed of: J.-P. Puissochet                       Registrar, for the Registrar, has given a judgment on
(Rapporteur), President of the Chamber, J. C. Moitinho de            17 December 1998, in which it has ruled:
Almeida, C. Gulmann, D. A. O. Edward and M. Wathelet,
Judges; A. La Pergola, Advocate-General; L. Hewlett,
Administrator, for the Registrar, has given a judgment on            Article 12(1)(a) of Directive 69/335/EEC of the Council of
17 December 1998, in which it has ruled:                             17 July 1969 concerning indirect taxes on the raising of
                                                                     capital must be interpreted as allowing a tax to be
                                                                     charged in the event of a transfer of shares irrespective,
Consideration of the questions referred for a preliminary            first, of whether the company issuing the shares is listed
ruling has revealed nothing of such a kind as to affect the          on a Stock Exchange and, secondly, of whether the shares
validity of heading D, paragraph 4, of Annex VI to                   are transferred on the Stock Exchange or directly from the
Council Regulation (EEC) No 1408/71 of 14 June 1971                  transferor to the transferee.
on the application of social security schemes to employed
persons, to self-employed persons and to members of their
                                                                     (1) OJ C 252, 16.8.1997.
families moving within the Community, as amended and
updated by Regulation (EEC) No 2001/83, as adapted by
part VIII of Annex I to the Act concerning the conditions
of accession of the Kingdom of Spain and the Portuguese
Republic and the adjustments to the Treaties and as
subsequently amended by Council Regulation (EEC)
No 1248/92.
                                                                                    JUDGMENT OF THE COURT
(1) OJ C 181, 14.6.1997.                                                                    (Sixth Chamber)
                                                                                         of 17 December 1998
                                                                     in Case C-244/97 (request for a preliminary ruling from
                                                                     the Hof van Cassatie): Rijksdienst voor Pensioenen v.
                                                                                           Gerdina Lustig (1)
                                                                     (Regulation (EEC) No 1408/71 Ð Old-age benefits Ð
              JUDGMENT OF THE COURT                                  Articles 45 and 49 Ð Calculation of benefits where the
                       (Sixth Chamber)                               person concerned does not simultaneously fulfil the
                                                                     conditions laid down by all the legislations under which
                    of 17 December 1998                                    periods of insurance or residence were completed)
in Case C-236/97 (reference for a preliminary ruling from                                    (1999/C 48/12)
the éstre Landsret): Skatteministeriet v. Aktieselskabet
                Forsikringsselskabet Codan (1)
(Directive 69/335/EEC Ð Indirect taxes on the raising of                             (Language of the case: Dutch)
capital Ð Tax on transfer of shares not listed on a Stock
                          Exchange)
                        (1999/C 48/11)                                 (Provisional translation; the definitive translation will be
                                                                               published in the European Court Reports)
               (Language of the case: Danish)
                                                                     In Case C-244/97: Reference to the Court under
                                                                     Article 177 of the EC Treaty by the Hof van Cassatie
                                                                     (Belgium) for a preliminary ruling in the proceedings
  (Provisional translation; the definitive translation will be       pending before that court between Rijksdienst voor
         published in the European Court Reports)                    Pensioenen v. Gerdina Lustig Ð on the interpretation of
                                                                     Articles 45 and 49 of Council Regulation (EEC)
                                                                     No 1408/71 of 14 June 1971 on the application of social
In Case C-236/97: reference to the Court under Article 177           security schemes to employed persons, to self-employed
of the EC Treaty from the éstre Landsret (Eastern                    persons and to members of their families moving within
Regional Court) (Denmark) for a preliminary ruling in the            the Community, in the version amended and updated by
proceedings pending before that court between                        Regulation (EEC) No 2001/83 (OJ L 230, 22.8.1984, p. 6),
Skatteministeriet and Aktieselskabet Forsikringsselskabet            as amended by Regulation (EEC) No 1248/92 (OJ L 136,
Codan Ð on the interpretation of Article 12(1)(a) of                 19.5.1992, p. 7) and Regulation (EC) No 3096/95 (OJ
Directive 69/335/EEC of the Council of 17 July 1969                  L 335, 30.12.1995, p. 10) Ð the Court (Sixth Chamber),
concerning indirect taxes on the raising of capital (OJ,             composed of: P. J. G. Kapteyn, President of the Chamber,
 ---pagebreak--- 20.2.1999             EN                    Official Journal of the European Communities                                   C 48/7
G. Hirsch, G. F. Mancini, H. Ragnemalm and R.                          Metalarbejderforbund, acting on behalf of John Lauge and
Schintgen        (Rapporteur),      Judges;     N.      Fennelly,      Others, and Lùnmodtagernes Garantifond Ð on the
Advocate-General; H. A. Rühl, Principal Administrator,                 interpretation of the second subparagraph of Article 3(1)
for the Registrar, has given a judgment on, in which it                and Article 4(4) of Council Directive 75/129/EEC of
held:                                                                  17 February 1975 on the approximation of the laws of the
                                                                       Member States relating to collective redundancies (OJ
                                                                       L 48, 22.2.1975, p. 29), as amended by Directive
Article 49(1)(b)(ii) of Council Regulation (EEC)                       92/56/EEC, (OJ L 245, 26.8.1992, p. 3) Ð the Court
No 1408/71 of 14 June 1971 on the application of social                (Sixth Chamber), composed of: G. Hirsch, President of the
security schemes to employed persons, to self-employed                 Second Chamber, acting as President of the Sixth
persons and to members of their families moving within                 Chamber, G. F. Mancini, J. L. Murray, H. Ragnemalm
the Community, in the version amended and updated by                   (Rapporteur) and K. M. Ioannou, Judges; G. Cosmas,
Regulation (EEC) No 2001/83, and Article 49(1)(b)(ii) of               Advocate-General; H. von Holstein, Deputy Registrar, for
Regulation (EEC) No 1408/71, in the version resulting                  the Registrar, has given a judgment on 17 December 1998,
from Regulation (EEC) No 2001/83, as amended by                        in which it has ruled:
Regulation (EEC) No 1248/92, and Regulation (EC)
No 3096/95, must be interpreted as requiring the
competent institution, where the person concerned fulfils              The second subparagraph of Article 3(1) of Article 4(4) of
the conditions laid down by one legislation for payment of             Council Directive 75/129/EEC of 17 February 1975 on
an old-age pension, albeit a limited one, without recourse             the approximation of the laws of the Member States
being necessary to periods of insurance or residence                   relating to collective redundancies, as amended by
completed under another legislation whose conditions are               Directive 92/56/EEC, must be interpreted to the effect
not fulfilled, nevertheless to take into account, in                   that the derogations provided for therein do not apply to
accordance with Article 46 of the same regulation, periods             collective redundancies occurring on the same day as that
completed under the latter legislation where, as a result,             on which the employer files a winding-up petition and
an old-age benefit of a higher amount may be awarded up                terminates the undertaking's activities, and the competent
until such time as the conditions laid down under the                  court subsequently, and without any deferment other than
latter legislation are also fulfilled.                                 that resulting from the date which it sets for the hearing,
                                                                       issues a winding-up order pursuant to the winding-up
(1) OJ C 252, 16.8.1997.                                               petition, that order taking effect for a number of purposes
                                                                       from the date on which the petition was filed.
                                                                       (1) OJ C 252, 16.8.1997.
                JUDGMENT OF THE COURT
                        (Sixth Chamber)
                     of 17 December 1998
                                                                                     JUDGMENT OF THE COURT
in Case C-250/97 (reference for a preliminary ruling from
the Civilret, Hillerùd): Dansk Metalarbejderforbund,                                          (Fifth Chamber)
acting on behalf of John Lauge and Others v.                                               of 17 December 1998
                Lùnmodtagernes Garantifond (1)
                                                                       in Case C-306/97 (request for a preliminary ruling from
(Directive 75/129/EEC Ð Collective redundancies Ð                      the High Court): Connemara Machine Turf Co. Ltd v.
Termination of the establishment's operations as the result                                 Coillte Teoranta (1)
                     of a judicial decision)
                                                                       (Public supply contracts Ð Definition of contracting
                         (1999/C 48/13)
                                                                                                  authority)
                                                                                               (1999/C 48/14)
                 (Language of the case: Danish)
                                                                                      (Language of the case: English)
  (Provisional translation; the definitive translation will be
          published in the European Court Reports)
                                                                       In Case C-306/97: Reference to the Court under
                                                                       Article 177 of the EC Treaty by the High Court (Ireland)
In Case C-250/97: reference to the Court under Article 177             for a preliminary ruling in the proceedings pending before
of the EC Treaty from the Civilret (Civil Court),                      that court between Connemara Machine Turf Co. Ltd and
Hillerùd (Denmark), for a preliminary ruling in the                    Coillte Teoranta Ð on the interpretation of Article 1 of
proceedings pending before that court between Dansk                    Council Directive 77/62/EEC of 21 December 1976