CELEX: C1998/055/08
Language: en
Date: 1998-02-20 00:00:00
Title: JUDGMENT OF THE COURT (Sixth Chamber) of 11 December 1997 in Case C-8/96 (reference for a preliminary ruling from the Tribunal de Grande Instance de Tours): Locamion SA v. Directeur des Services Fiscaux d'Indre-et-Loire (Directive 69/335/EEC - Regional charge on vehicle registration certificates)

20.2.98               EN                  Official Journal of the European Communities                                       C 55/5
3. orders the French Republic to bear its own costs.                               JUDGMENT OF THE COURT
                                                                                            (Sixth Chamber)
(1) OJ C 31, 3.2.1996.
                                                                                         of 11 December 1997
                                                                     in Case C-8/96 (reference for a preliminary ruling from
                                                                     the Tribunal de Grande Instance de Tours): Locamion SA
                                                                         v. Directeur des Services Fiscaux d'Indre-et-Loire (1)
               JUDGMENT OF THE COURT                                 (Directive 69/335/EEC Ð Regional charge on vehicle
                       (Third Chamber)                                                  registration certificates)
                     of 9 December 1997                                                       (98/C 55/08)
in Case C-143/96 (reference for a preliminary ruling from
the Bundesfinanzhof): Leonhard Knubben Speditions
            GmbH v. Hauptzollamt Mannheim (1)                                       (Language of the case: French)
(Common Customs Tariff Ð Crushed' peppers within the
meaning of subheading 0904 20 90 of the Combined
                        Nomenclature)
                                                                       (Provisional translation; the definitive translation will be
                         (98/C 55/07)                                         published in the European Court Reports)
               (Language of the case: German)
                                                                     In Case C-8/96: reference to the Court under Article 177
  (Provisional translation; the definitive translation will be       of the EC Treaty from the Tribunal de Grande Instance
          published in the European Court Reports)                   (Regional Court), Tours (France), for a preliminary ruling
                                                                     in the proceedings pending before that court between
                                                                     Locamion SA and Directeur des Services Fiscaux d'Indre-
In Case C-143/96: reference to the Court under Article 177           et-Loire Ð on the interpretation of Council Directive 69/
of the EC Treaty from the Bundesfinanzhof (Federal                   335/EEC of 17 July 1969 concerning indirect taxes on the
Finance Court) (Germany), for a preliminary ruling in the            raising of capital (OJ, English Special Edition 1969 (II),
proceedings pending before that court between Leonhard               p. 412), as amended by Council Directive 73/79/EEC of
Knubben Speditions GmbH and Hauptzollamt Mannheim                    9 April 1973 varying the field of application of the
Ð on the interpretation of subheading 0904 20 of the                 reduced rate of capital duty provided for in respect of
Combined Nomenclature, in the version resulting from                 certain     company       reconstruction      operations     by
Commission Regulation (EEC) No 3174/88 of                            Article 7(1)(b) of the directive concerning indirect taxes on
21 September 1988 amending Annex I to Council                        the raising of capital (OJ L 103, 18.4.1973, p. 13), by
Regulation (EEC) No 2658/87 on the tariff and statistical            Council Directive 73/80/EEC of 9 April 1973 fixing
nomenclature and on the Common Customs Tariff (OJ                    common rates of capital duty (OJ L 103, 18.4.1973,
L 298, 31.10.1988, p. 1) and from Commission                         p. 15), by Council Directive 74/553/EEC of 7 November
Regulation (EEC) No 2886/89 of 2 August 1989                         1974 amending Article 5(2) of Directive 69/335/EEC (OJ
amending Annex I to Regulation No 2658/87 (OJ L 282,                 L 303, 13.11.1974, p. 9), and by Council Directive 85/
2.10.1989, p. 1) Ð the Court (Third Chamber), composed               303/EEC of 10 June 1985 amending Directive 69/335/EEC
of: C. Gulmann, President of the Chamber, J. C. Moitinho             (OJ L 156, 15.6.1985, p. 23) Ð the Court (Sixth
de Almeida (Rapporteur) and J.-P. Puissochet, Judges; A.             Chamber), composed of: H. Ragnemalm (Rapporteur),
La Pergola, Advocate-General; H. A. Rühl, Principal                  President of the Chamber, G. F. Mancini, P. J. G. Kapteyn,
Administrator, for the Registrar, has given a judgment on            J. L. Murray and G. Hirsch, Judges; G. Cosmas,
9 December 1997, in which it has ruled:                              Advocate-General; D. Louterman-Hubeau, Principal
                                                                     Administrator, for the Registrar, has given a judgment on
Subheading 0904 20 of the Combined Nomenclature, in                  11 December 1997, in which it has ruled:
the version resulting from Commission Regulation (EEC)
No 3174/88 of 21 September 1988 amending Annex I to
Council Regulation (EEC) No 2658/87 on the tariff and
statistical nomenclature and on the Common Customs                   Article 10 of Council Directive 69/335/EEC of 17 July
                                                                     1969 concerning indirect taxes on the raising of capital, as
Tariff and from Commission Regulation (EEC) No 2886/
                                                                     amended by Council Directive 73/79/EEC of 9 April 1973
89 of 2 August 1989 amending Annex I to Regulation
                                                                     varying the field of application of the reduced rate of
(EEC) No 2658/87, must be construed as meaning that
                                                                     capital duty provided for in respect of certain company
the expression sonst zerkleinert' (otherwise crushed')
                                                                     reconstruction operations by Article 7(1)(b) of the
does not cover a product cut into pieces measuring
                                                                     directive concerning indirect taxes on the raising of
between 4 and 8 mm.
                                                                     capital, by Council Directive 73/80/EEC of 9 April 1973
                                                                     fixing common rates of capital duty, by Council Directive
(1) OJ C 180, 22.6.1996.                                             74/553/EEC of 7 November 1974 amending Article 5(2)
                                                                     of Directive 69/335/EEC, and by Council Directive 85/
                                                                     303/EEC of 10 June 1985 amending Directive 69/335/
 ---pagebreak--- C 55/6                EN                  Official Journal of the European Communities                                      20.2.98
EEC, must be interpreted as not precluding a tax such as                  raising of capital, as amended by Council Directive
the regional charge on vehicle registration certificates.                 73/79/EEC of 9 April 1973 varying the field of
                                                                          application of the reduced rate of capital duty
                                                                          provided for in respect of certain company
(1) OJ C 64, 2.3.1996.
                                                                          reconstruction operations by Article 7(1)(b) of the
                                                                          Directive concerning indirect taxes on the raising of
                                                                          capital, by Council Directive 73/80/EEC of 9 April
                                                                          1973 fixing common rates of capital duty, by Council
                                                                          Directive 74/553/EEC of 7 November 1974 amending
                                                                          Article 5(2) of Directive 69/335/EEC, and by Council
                                                                          Directive 85/303/EEC of 10 June 1985 amending
               JUDGMENT OF THE COURT                                      Directive 69/335/EEC, does not apply to a national
                                                                          tax on any appreciation in the value of immovable
                       (Sixth Chamber)
                                                                          property, determined at the time when such property
                    of 11 December 1997                                   was contributed to a capital company. However,
                                                                          Directive 69/335/EEC, as amended, does apply to the
in Case C-42/96 (reference for a preliminary ruling from                  registration charge, the mortgage registration fee and
the Tribunale Civile e Penale di Venezia): SocietaÁ                       the Land Register fee.
Immobiliare SIF SpA v. Amministrazione delle Finanze
                         dello Stato (1)
                                                                     2. On a proper construction, Article 12 of Directive 69/
(Directive 69/335/EEC Ð Contribution of immovable                         335/EEC, as amended, authorises Member States,
                           property)                                      notwithstanding the prohibition laid down in
                         (98/C 55/09)                                     Article 10 thereof, to charge, in connection with an
                                                                          increase in the capital of a capital company brought
                                                                          about by the contribution of immovable property,
                                                                          taxes such as the registration charge, the mortgage
                (Language of the case: Italian)
                                                                          registration fee and the Land Register fee, provided
                                                                          that such taxes do not exceed those applicable to like
                                                                          transactions in the Member State charging them.
  (Provisional translation; the definitive translation will be
         published in the European Court Reports)                    (1) OJ C 108, 13.4.1996.
In Case C-42/96: reference to the Court under Article 177
of the EC Treaty from the Tribunale Civile e Penale (Civil
and Criminal District Court), Venice (Italy), for a
preliminary ruling in the proceedings pending before that
court between SocietaÁ Immobiliare SIF SpA and                                       JUDGMENT OF THE COURT
Amministrazione delle Finanze dello Stato Ð on the                                          (Fifth Chamber)
interpretation of Council Directive 69/335/EEC of 17 July
1969 concerning indirect taxes on the raising of capital                                 of 11 December 1997
(OJ, English Special Edition 1969 (II), p. 412), as                  in    Case C-83/97: Commission of the European
amended by Council Directive 73/79/EEC of 9 April 1973                      Community v. Federal Republic of Germany (1)
varying the field of application of the reduced rate of
capital duty provided for in respect of certain company              (Failure to fulfil obligations Ð Failure to transpose
reconstruction operations by Article 7(1)(b) of the                                      Directive 92/43/EEC)
Directive concerning indirect taxes on the raising of
                                                                                              (98/C 55/10)
capital (OJ L 103, 18.4.1973, p. 13), by Council Directive
73/80/EEC of 9 April 1973 fixing common rates of capital
duty (OJ L 103, 18.4.1973, p. 15), by Council Directive                              (Language of the case: German)
74/553/EEC of 7 November 1974 amending Article 5(2)
of Directive 69/335/EEC (OJ L 303, 3.11.1974, p. 9), and
by Council Directive 85/303/EEC of 10 June 1985
                                                                       (Provisional translation; the definitive translation will be
amending Directive 69/335/EEC (OJ L 156, 15.6.1985,
                                                                               published in the European Court Reports)
p. 23) Ð the Court (Sixth Chamber), composed of: H.
Ragnemalm (Rapporteur), President of the Chamber, G. F.
Mancini and G. Hirsch, Judges; G. Cosmas, Advocate-                  In Case C-83/97: Commission of the European
General; L. Hewlett, Administrator, for the Registrar, has           Communities (Agent: Götz zur Hausen) v. Federal
given a judgment on 11 December 1997, in which it has                Republic of Germany (Agents: Ernst Röder and Bernd
ruled:                                                               Kloke) Ð application for a declaration that, by failing to
                                                                     adopt within the prescribed period the laws, regulations
                                                                     and administrative provisions necessary to comply with
1. On a proper construction, Council Directive 69/335/               Council Directive 92/43/EEC of 21 May 1992 on the
     EEC of 17 July 1969 concerning indirect taxes on the            conservation of natural habitats and of wild fauna and