CELEX: C1999/204/22
Language: en
Date: 1999-07-17 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 29 April 1999 in Case C-311/97 (reference for a preliminary ruling from the Dioikitiko Protokikeio Peiraios): Royal Bank of Scotland plc v Elliniko Dimosio (Greek State) (Freedom of establishment - Tax legislation - Tax on company profits)

C 204/12                 EN                       Official Journal of the European Communities                                            17.7.1999
     surface freshwaters as ‘waters affected by pollution’, and therefore    having their seat in another Member State and carrying on business
     the designation as ‘vulnerable zones’ in accordance with                in the first Member State through a permanent establishment situated
     Article 3(2) of that directive of all known areas of land which         there, excludes the possibility, accorded only to companies having
     drain into those waters and contribute to their pollution, where        their seat in the first Member State, of benefiting from a lower rate
     those waters contain a concentration of nitrates in excess of           of tax on profits, when there is no objective difference in the situation
     50 mg/l and the Member State concerned considers that the               between those two categories of companies which could justify such a
     discharge of nitrogen compounds from agricultural sources makes         difference in treatment.
     a ‘significant contribution’ to that overall concentration of
     nitrates.
                                                                             (1) OJ C 331 of 1.11.1997.
2. Consideration of the questions raised has disclosed no factor of
     such a kind as to affect the validity of Directive 91/676.
(1) OJ C 295 of 27.9.1997.
                                                                                               JUDGMENT OF THE COURT
                                                                                                          of 4 May 1999
                                                                             in Case C-262/96 (reference for a preliminary ruling from
                                                                             the Sozialgericht Aachen): Sema Sürül v Bundesanstalt
                                                                                                           für Arbeit (1)
                  JUDGMENT OF THE COURT
                                                                             (EEC-Turkey Association Agreement — Decision of the
                           (Fifth Chamber)                                   Association Council — Social Security — Principle of
                                                                             non-discrimination on grounds of nationality — Direct
                                                                             effect — Turkish national authorised to reside in a Member
                          of 29 April 1999
                                                                             State — Entitlement to family allowances under the same
                                                                                            conditions as nationals of that State)
in Case C-311/97 (reference for a preliminary ruling
from the Dioikitiko Protokikeio Peiraios): Royal Bank of                                                 (1999/C 204/23)
       Scotland plc v Elliniko Dimosio (Greek State) (1)
(Freedom of establishment — Tax legislation — Tax on                                             (Language of the case: German)
                          company profits)
                                                                             (Provisional translation; the definitive translation will be published
                           (1999/C 204/22)                                                        in the European Court Reports)
                                                                             In Case C-262/96, Reference to the Court under Article 234
                     (Language of the case: Greek)                           EC (ex Article 177) by the Sozialgericht Aachen (Germany) for
                                                                             a preliminary ruling in the proceedings pending before that
                                                                             court between Sema Sürül and Bundesanstalt für Arbeit — on
                                                                             the interpretation of certain provisions of Decision No 3/80 of
(Provisional translation; the definitive translation will be published       the Association Council of 19 September 1980 on the
                    in the European Court Reports)                           application of the social security schemes of the Member
                                                                             States of the European Communities to Turkish workers and
In Case C-311/97: reference to the Court under Article 177 of                members of their families (OJ 1983 110, p. 60) — the Court
the EC Treaty by the Dioikitiko Protodikio Peiraios (Greece)                 composed          of:     G.C. Rodrı́guez      Iglesias,      President,
for a preliminary ruling in the proceedings pending before that              J.-P. Puissochet, G. Hirsch and P. Jann (Presidents of Cham-
court between Royal Bank of Scotland plc and Elliniko                        bers), J.C. Moitinho de Almeida, C. Gulmann J.L. Murray,
Dimosio (Greek State) — on the interpretation of Article 7 of                D.A.O. Edward, H. Ragnemalm, L. Sevón and R. Schintger
the EEC Treaty (now Article 6 of the EC Treaty) and Article 52               (Rapporteur), Judges; Advocate General; A. La Pergola; H. von
of the EC Treaty — the Court (Fifth Chamber), composed of:                   Holstein, Deputy Registrar, has given a judgment on 4 May
P. Jann, President of the First Chamber, acting for the President            1999, in which it held that:
of the Fifth Chamber, J.C. Moitinho de Almeida, D.A.O.
Edward, L. Sevón and M. Wathelet (Rapporteur), Judges; Advo-                1. On a proper construction of Article 3(1) of Decision No 3/80
cate General; S. Alber; L. Hewlett, Administrator, for the                        of the Association Council of 19 September 1980 on the
Registrar, has given a judgment on 29 April 1999, in which it                     application of the social security schemes of the Member States
held that:                                                                        of the European Communities to Turkish workers and members
                                                                                  of their families, a Member State may not require of a Turkish
                                                                                  national covered by that decision whom it has authorised to
Articles 52 and 58 of the EC Treaty are to be interpreted as                      reside in its territory, but who holds in that host State only a
precluding legislation of a Member State, such as the tax legislation             conditional residence authorisation issued for a specified purpose
in question in the main proceedings, which, in the case of companies              and for a limited duration, that, in order to receive family