CELEX: C2001/186/02
Language: en
Date: 2001-06-30 00:00:00
Title: Judgment of the Court (First Chamber) of 8 March 2001 in Case C-240/99 (reference for a preliminary ruling from the Regeringsrätten): proceedings brought by Försäkringsaktiebolaget Skandia (publ) (Sixth VAT Directive — Exemptions — Insurance and reinsurance transactions)

30.6.2001               EN                      Official Journal of the European Communities                                              C 186/1
                                                                         I
                                                                   (Information)
                                                     COURT OF JUSTICE
                                                               COURT OF JUSTICE
                 JUDGMENT OF THE COURT                                       Community as amended and updated by Council Regulation
                                                                             (EC) No 118/97 of 2 December 1996 (OJ 1997 L 28, p. 1) —
                         (Sixth Chamber)                                     the Court (Sixth Chamber), composed of: C. Gulmann, Presi-
                                                                             dent of the Chamber, V. Skouris, J.-P. Puissochet (Rapporteur),
                         of 8 March 2001                                     R. Schintgen and F. Macken, Judges; D. Ruiz-Jarabo Colomer,
                                                                             Advocate General; R. Grass, Registrar, has given a judgment
in Case C-68/99: Commission of the European Communi-                         on 8 March 2001, in which it:
            ties v Federal Republic of Germany(1)
                                                                             1.    Dismisses the application;
(Failure to fulfil obligations — Freedom of establishment —                  2.    Orders the Commission of the European Communities to pay
Freedom to provide services — Social security — Regulation                         the costs.
(EEC) No 1408/71 — Funding of the social insurance scheme
for self-employed artists and journalists — Contribution                     (1) OJ C 121 of 1.5.1999.
collected from undertakings which market the work of artists
and journalists, calculated on the basis of the remuneration
paid to the authors — Account taken of remuneration paid
to artists and journalists subject to the social security
              legislation of another Member State)
                          (2001/C 186/01)                                                     JUDGMENT OF THE COURT
                   (Language of the case: German)                                                      (First Chamber)
                                                                                                      of 8 March 2001
(Provisional translation; the definitive translation will be published
                   in the European Court Reports)                            in Case C-240/99 (reference for a preliminary ruling from
                                                                             the Regeringsrätten): proceedings brought by Försäkring-
In Case C-68/99: Commission of the European Communities                                       saktiebolaget Skandia (publ) (1)
(Agents: P. Hillenkamp and A. Buschmann) v Federal Republic
of Germany (Agents: W.-D. Plessing and C.-D. Quassowski) —                   (Sixth VAT Directive — Exemptions — Insurance and
application for a declaration that, by applying Paragraph 23 et                                  reinsurance transactions)
seq. of the Künstlersozialversicherungsgesetz (Law on social
insurance for artists) to artists and journalists who reside in                                        (2001/C 186/02)
another EU Member State and normally pursue a self-employed
activity both in that other Member State and in the Federal
Republic of Germany, and who are thus exclusively subject, as                                   (Language of the case: Swedish)
regards the social security system, to the legislation of the
Member State in the territory of which they reside, the Federal
Republic of Germany has failed to fulfil its obligations under               (Provisional translation; the definitive translation will be published
Articles 51, 52 and/or 59 of the EC Treaty (now, after                                          in the European Court Reports)
amendment, Articles 42 EC and 43 EC and/or 49 EC) and
Title II, specifically the first sentence of Article 14a(2) in               In Case C-240/99: reference to the Court under Article 234
conjunction with Article 13(1) and (2)(b), of Council Regu-                  EC from the Regeringsrätten (Supreme Administrative Court)
lation No 1408/71 of 14 June 1971 on the application of                      Sweden for a preliminary ruling in the proceedings pending
social security schemes to employed persons, to self-employed                before that court brought by Försäkringsaktiebolaget Skandia
persons and to members of their families moving within the                   (publ) — on the interpretation of Article 13B(a) of Sixth
 ---pagebreak--- C 186/2                  EN                     Official Journal of the European Communities                                          30.6.2001
Council Directive 77/388/EEC of 17 May 1977 on the                         Pergola, President of the Chamber, S. von Bahr (Rapporteur)
harmonisation of the laws of the Member States relating to                 and C.W.A. Timmermans, Judges; J. Mischo, Advocate General;
turnover taxes — Common system of value added tax: uniform                 R. Grass, Registrar, has given a judgment on 8 March 2001, in
basis of assessment (OJ 1977 L 145, p. 1) — the Court (First               which it:
Chamber), composed of: M. Wathelet (Rapporteur), President
of the Chamber, P. Jann and L. Sevón, Judges; A. Saggio,                  1.    Declares that, by failing to adopt, within the prescribed period,
Advocate General; H. von Holstein, Deputy Registrar, for the                     the laws, regulations and administrative provisions necessary to
Registrar, has given a judgment on 8 March 2001, in which it                     comply with Council Directives 96/24/EC of 29 April 1996
has ruled:                                                                       amending Directive 79/373/EEC on the marketing of com-
                                                                                 pound feedingstuffs and 96/25/EC of 29 April 1996 on the
A commitment assumed by an insurance company to carry out, in                    circulation of feed materials, amending Directives 70/524/EEC,
return for remuneration at market rates, the business activities of              74/63/EEC, 82/471/EEC and 93/74/EEC and repealing
another insurance company, which is its 100 % subsidiary and which               Directive 77/101/EEC, the Hellenic Republic has failed to
would continue to conclude insurance contracts in its own name, does             fulfil its obligations under those directives;
not constitute an insurance transaction within the meaning of              2.    Orders the Hellenic Republic to pay the costs.
Article 13B(a) 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:             (1) OJ C 211 of 22.7.2000.
uniform basis of assessment.
(1) OJ C 246 of 28.8.1999.
                                                                                              JUDGMENT OF THE COURT
                                                                                                        (Fifth Chamber)
                 JUDGMENT OF THE COURT
                                                                                                      of 15 March 2001
                          (Fourth Chamber)
                                                                           in Case C-444/98 (reference for a preliminary ruling from
                           of 8 March 2001                                 the Arrondissementsrechtbank te Roermond): R. J. de
                                                                           Laat v Bestuur van het Landelijk Instituut Sociale Verzek-
in Case C-176/00: Commission of the European Communi-                                                       eringen (1)
                    ties v Hellenic Republic (1)
                                                                           (Social security for migrant workers — Regulation (EEC)
(Failure by a Member State to fulfil its obligations — Failure             No 1408/71 — Frontier worker — ‘Partially unemployed’
       to transpose Directives 96/24/EC and 96/25/EC)                                                     — Meaning)
                           (2001/C 186/03)                                                              (2001/C 186/04)
                     (Language of the case: Greek)                                                (Language of the case: Dutch)
(Provisional translation; the definitive translation will be published     (Provisional translation; the definitive translation will be published
                    in the European Court Reports)                                               in the European Court Reports)
In Case C-176/00: Commission of the European Communities                   In Case C-444/98: reference to the Court under Article 177 of
(Agent: M. Condou-Durande) v Hellenic Republic (Agents:                    the EC Treaty (now Article 234 EC) from the Arrondissements-
G. Kanellopoulos and D. Tsagkaraki) — application for a                    rechtbank te Roermond, Netherlands, for a preliminary ruling
declaration that, by failing to adopt the laws, regulations and            in the proceedings pending before that court between R. J. de
administrative provisions necessary to comply with Council                 Laat and Bestuur van het Landelijk Instituut Sociale Verzeker-
Directives 96/24/EC of 29 April 1996 amending Directive                    ingen — on the interpretation of Article 71(1)(a) of Council
79/373/EEC on the marketing of compound feedingstuffs (OJ                  Regulation (EEC) No 1408/71 of 14 June 1971 on the
1996 L 125, p. 33) and 96/25/EC of 29 April 1996 on the                    application of social security schemes to employed persons, to
circulation of feed materials, amending Directives 70/524/EEC,             self-employed persons and to members of their families
74/63/EEC, 82/471/EEC and 93/74/EEC and repealing Direc-                   moving within the Community, as amended and updated by
tive 77/101/EEC (OJ 1996 L 125, p. 35), the Hellenic Republic              Council Regulation (EEC) No 2001/83 of 2 June 1983 (OJ
has failed to fulfil its obligations under the EC Treaty and those         1983 L 230, p. 6), — the Court (Fifth Chamber), composed of:
directives — the Court (Fourth Chamber), composed of: A. La                A. La Pergola, President of the Chamber, M. Wathelet,