CELEX: C1997/252/03
Language: en
Date: 1997-08-16 00:00:00
Title: JUDGMENT OF THE COURT (Sixth Chamber) of 5 June 1997 in Case C-398/95 (reference for a preliminary ruling from the Symvoulio Epikrateias): Syndesmos ton en Elladi Touristikon kai Taxidiotikon Grafeion v. Ypourgos Ergasias (Freedom to provide services)

No C 252/2            EN                 Official Journal of the European Communities                                      16 . 8 . 97
preliminary ruling in the proceedings pending before that                character and specific to, and essential for, those
court between Sparekassernes Datacenter ( SDC ) and                      services .
Skatteministeriet — on the interpretation of points 3 , 4
and 5 of Article 13 B ( d) of the Sixth Council Directive
( 77/388/EEC ) of 17 May 1977 on the harmonization of               6 . The mere fact that a service is invoiced by a third
the laws of the Member States relating to turnover taxes                 party does not prevent the transaction to which it
— Common system of value added tax: uniform basis                        relates from being exempt under points 3 and 5 of
of assessment ( OJ No L 145 , 13 . 6 . 1977, p. 1 ) — the                Article 13 B (d) of the Sixth Directive.
Court ( Fifth Chamber), composed of: J. C. Moitinho
de Almeida, President of the Chamber, L. Sevón
( Rapporteur), D. A. O. Edward, P. Jann and M. Wathelet,            n OJ No C 74, 25 . 3 . 1995 .
Judges; D. Ruiz-Jarabo Colomer, Advocate-General; H.
von Holstein, Deputy Registrar, for the Registrar, has
given a judgment on 5 June 1997, in which it has ruled:
1 . Points 3 and 5 of Article 13 B (d) of the Sixth Council                         JUDGMENT OF THE COURT
     Directive (77/388/EEC) of 17 May 1977, on the
     harmonization of the laws of the Member States                                         ( Sixth Chamber)
     relating to turnover taxes — Common system of value                                      of 5 June 1997
     added tax: uniform basis of assessment, are to be
     interpreted as meaning that the exemption is not               in Case C-398/95 (reference for a preliminary ruling from
     subject to the condition that the transactions be              the Symvoulio Epikrateias ): Syndesmos ton en Elladi
     effected by a certain type of institution, by a certain        Touristikon kai Taxidiotikon Grafeion v. Ypourgos
     type of legal person or wholly or partly by certain                                         Ergasias ( ! )
     electronic means or manually.
                                                                                      (Freedom to provide services)
                                                                                               ( 97/C 252/03 )
2 . The exemption provided for points 3 and 5 of
     Article 13 B (d) of the Sixth Directive is not subject to
     the condition that the service be provided by an                                (Language of the case: Greek)
     institution which has a legal relationship with the end
     customer. The fact that a transaction covered by those
  , provisions is effected by a third party but appears to             (Provisional translation; the definitive translation will be
     the end customer to be a service provided by the bank                     published in the European Court Reports)
     does not preclude exemption for the transaction.
                                                                    In Case C-398/95 : reference to the Court under Article 177
 3 . Point 3 of Article 13 B (d) of the Sixth Directive is to       of the EC Treaty from the Symvoulio Epikrateias ( Council
     be interpreted as meaning that transactions concerning         of State ) for a preliminary ruling in the proceedings
     transfers and payments and transactions in shares,             pending before that court between Syndesmos ton en
     interests in companies or associations, debentures and         Elladi Touristikon kai Taxidiotikon Grafeion and Yporgos
     other securities include transactions carried out by a         Ergasias, supported by 1 . Somateio Diplomatouchon
     data-handling centre if those transactions are distinct        Xenagon, 2 . Panellinia Omospondia Xenagon — on the
     in character and are specific to, and essential for, the       interpretation of Articles 59 and 60 of the EC Treaty —
     exempt transactions.                                           the Court ( Sixth Chamber ), composed of: G. F. Mancini,
                                                                    President of the Chamber, J. L. Murray, P. J. G. Kapteyn
                                                                     ( Rapporteur), FI. Ragnemalm and R. Schintgen, Judges;
                                                                     C. O. Lenz, Advocate-General; D. Louterman-Hubeau,
 4 . Services consisting in making financial information             Principal Administrator, for the Registrar, has given a
     available to banks and other users are not covered by           judgment on 5 June 1997, in which it has ruled:
     points 3 and 5 of Article 13 B (d) of the Sixth
     Directive .
                                                                     1 . The rules of a Member State which, by prescribing a
                                                                          mandatory legal form of employment relationship
                                                                          between the parties, prevent tourist and travel
 5 . The mere fact that transactions concerning the                       agencies, wherever they are established, from
     management of deposits, purchase contracts and loans                 concluding, in connection with the operation of tourist
     are carried out by a data-handling centre does not                   programmes organized by them in that Member State,
     prevent them from constituting services covered by                   a contract for the provision of services with a tourist
     points 13 and 15 of Annex F to the Sixth Directive. It               guide from another Member State who is licensed to
      is for the national court to determine whether, before              pursue his profession in the first State constitute a
      1 January 1991 , those transactions were separate in                barrier for the purposes of Article 59 of the EC Treaty.
 ---pagebreak--- 16 . 8 . 97          I EN 1                Official Journal of the European Communities                                   No C 252/3
2 . Such rules cannot be justified by reasons relating to             enjoying exemption under those provisions, is not
     the general interest in maintaining industrial peace as          enforceable against third parties unless it is impervious.
     a means of bringing a collective labour dispute to an
     end and thereby preventing any adverse effects on an             (') OJNoC 108 , 13 . 4 . 1996 .
     economic sector, and consequently on the economy of
     the State.
H OJ No C 64 , 2 . 3 . 1996 .
                                                                                         JUDGMENT OF THE COURT
                                                                                                  (Third Chamber)
                                                                                                   of 5 June 1997
                JUDGMENT OF THE COURT                                 in Joined Cases C-64/96 and C-65/96 (references for a
                                                                      preliminary ruling from the Landesarbeitsgericht Hamm):
                        (Sixth Chamber)                               Land Nordrhein-Westfalen              v. Kari Uecker   and Vera
                         of 5 June 1997                                              Jacquet v. Land Nordrhein-Westfalen (')
in Case C-41/96 (reference for a preliminary ruling from               (Freedom of movement for workers — Right of a spouse
the Landgericht Hamburg): VAG-Handlerbeirat eV v.                     of a Community national who has the nationality of a
                         SYD-Consult C )                              non-member country to be employed — Situation purely
                                                                                            internal to a Member State)
(Article 85 (3) of the EC Treaty — Regulation (EEC)
                                                                                                    ( 97/C 252/05 )
No 123/85 — Selective distribution system —
 'Imperviousness ' of the system as a precondition for its
              enforceability against third parties)                                       (Language of the case: German)
                          ( 97/C 252/04 )
                                                                          (Provisional translation; the definitive translation will be
                 (Language of the case: German)                                     published in the European Court Reports)
                                                                       In Joined Cases C-64/96 and C-65/96 : references to the
   (Provisional translation; the definitive translation will be        Court under Article 177 of the EC Treaty from the
           published in the European Court Reports)                    Landesarbeitsgericht ( Higher Labour Court) Hamm,
                                                                       Germany, for a preliminary ruling in the proceedings
                                                                       pending before that court between Land Nordrhein­
                                                                       Westfalen and Kari Uecker and between Vera Jacquet and
 In Case C-41 /96 : reference to the Court under Article 177           Land Nordrhein-Westfalen — on the interpretation of
 of the EC Treaty from the Landgericht ( Regional Court)               Article 48 ( 2 ) of the EC Treaty and Articles 7 ( 1 ) and 11
 Hamburg ( Germany), for a preliminary ruling in the                   of Regulation ( EEC ) No 1612/68 of the Council of
 proceedings pending before that court between VAG­                     15 October 1968 on freedom of movement for workers
 Handlerbeirat      eV    and    SYD-Consult      —     on   the       within the Community ( OJ, English Special Edition 1968
 interpretation of Article 85 ( 3 ) of the EC Treaty and                ( II ), p. 475 ) — the Court ( Third Chamber), composed of:
 Commission Regulation (EEC) No 123/85 of 12 December                  J. C. Moitinho de Almeida ( Rapporteur), President of the
  1984 on the application of Article 85 ( 3 ) of the EEC                Chamber, C. Gulmann and J.-R Puissochet, Judges; N.
 Treaty to certain categories of motor vehicle distribution             Fennelly, Advocate-General ; R. Grass, Registrar, gave a
 and servicing agreements ( OJ No L 15 , 18 . 1 . 1985 , p. 16 )        judgment on 5 June 1997, the operative part of which is
 — the Court ( Sixth Chamber), composed of: G. F.                       as follows :
 Mancini, President of the Chamber, J. L. Murray, G.
 Hirsch, H. Ragnemalm and R. Schintgen ( Rapporteur),
 Judges; G. Tesauro, Advocate-General; H. A. Riihl,                     A national of a non-member country married to a worker
  Principal Administrator, for the Registrar, has given a               having the nationality of a Member State cannot rely on
  judgment on 5 June 1997, in which it has ruled:                       the right conferred by Article 11 of Regulation (EEC)
                                                                        No 1612/68 of the Council of 15 October 1968 on
                                                                        freedom of movement for workers within the Community
  Neither Article 85 (3) of the EC Treaty nor Commission                when that worker has never exercised the right to freedom
  Regulation (EEC) No 123/85 of 12 December 1984 on                      of movement within the Community.
  the application of Article 85 (3) of the EEC Treaty to
  certain categories of motor vehicle distribution and                   (M OJNoC 133,4 . 5 . 1996 .
  servicing agreements is to be interpreted as precluding the
  application of national case-law on unfair competition
  under which a selective distribution system, even if