CELEX: C1995/208/30
Language: en
Date: 1995-08-12 00:00:00
Title: References for a preliminary ruling from the Tribunal d'Instance, Paris VII, by judgments of that court of 20 December 1994, in the cases of Société Comateb and Others v. Directeur Général des Douanes et Droits Indirects (Cases C-192/95 to C-218/95)

12 . 8 . 95                 EN                  Official Journal of the European Communities                                 No C 208/ 15
Action brought on 16 June 1995 by the Commission of the                    References for a preliminary ruling from the Tribunal
European Communities against the Federal Republic of                       d'Instance, Paris VII, by judgments of that court of
                                  Germany                                  20 December 1994 , in the cases of Societe Comateb and
                                                                           Others v. Directeur General des Douanes et Droits
                             ( Case C-191 /95 )
                                                                                                        Indirects
                               ( 95/C 208/29 )
                                                                                          ( Cases C-192/95 to C-218/95 )
                                                                                                    ( 95/C 208/30 )
An action against the Federal Republic of Germany was
brought before the Court of Justice of the European                        Reference has been made to the Court of Justice of the
Communities on 16 June 1995 by the Commission of the                       European Communities by judgments of the Tribunal
European Communities, represented by Jiirgen Grunwald ,                    d'Instance ( District Court ), Paris VII, of 20 December 1994,
of the Commission's Legal Service, with an address for                     which were received at the Court Registry on 1 9 June 1 995 ,
service in Luxembourg at the office of Carlos Gomez de la                  for a preliminary ruling in the cases of Société Comateb,
Cruz, Wagner Centre, Kirchberg.                                            Société Panigua, Société Edouard et Fils , Société de
                                                                           Distribution de Vins et Liqueurs , Société Etablissements
                                                                           André Haan, Société Diffusion Générale de Quincaillerie,
The applicant claims that the Court should:                                Société Diffusion Générale, Société Cama Renault, Société
                                                                           SCP Ovide et Dorville , Société Ducros Guadeloupe , Société
                                                                           Comptoir Commercial Caraïbes, Société Giafa , Société
1 . declare that, by not providing for appropriate penalties               LVS, Société Catherine et Jean-Claude Tabar Nouval ,
      in cases where companies limited by shares fail to
                                                                           Société L'Heure et L'Or, Société Général Bazar Bricolage,
      disclose their annual accounts, the Federal Republic of              Société Grain d'Or, Société Cash Service, Etablissements
      Germany has failed to fulfil its obligations under the EC            Efira, Société Farandole, Société Carat, Société Rio, Société
      Treaty and under First Council Directive 68/ 15 1 /EEC of            Guadeloupéenne de Distribution Moderne, Société
      9 March 1968 on coordination of safeguards which, for                Martinique        Automobiles ,      Société     Socovi   Sàrl ,
      the protection of the interests of members and others,               Etablissements Gabriel Vangout et Cie , Sàrl and Société
      are required by Member States of companies within the                Simat Guadeloupe Sàrl v . Directeur Général des Douanes et
      meaning of the second paragraph of Article 58 of the                 Droits Indirects, on the following question:
      Treaty, with a view to making such safeguards
      equivalent throughout the Community (') and Fourth
      Council Directive 78/660/EEC of 25 July 1978 based on                does the fact that a Member State objects to the repayment
      Article 54 ( 3 ) ( g ) of the Treaty on the annual accounts of       of a charge, levied in breach of Community law, on the
      certain types of companies ( 2 );                                    ground that it has been passed on to the purchaser make it
                                                                           virtually impossible or excessively difficult to obtain
                                                                           reimbursement, where the undertaking concerned is
2 . order the Federal Republic of Germany to pay the                       required by the law of that Member State to incorporate the
      costs .                                                              charge in the cost price of the goods sold ?
Pleas in law and main arguments adduced in support:
Effective implementation of the above Directives requires
that appropriate penalties be provided for within the                      Appeal by Ferriere Nord SpA, established in Osoppo,
meaning of Article 6 of Directive 68/151 /EEC . The Federal                Udine, against the judgment of the Court of First Instance of
Republic of Germany has so far failed to do so . Although                  6 April 1995 in Case T-143/89 , Ferriere Nord Spa v.
Paragraph 335 ( 6 ) of the Handelsgesetzbuch ( Commercial                          Commission of the European Communities
Code ) provides for a penalty payment, the Registergericht
( Registration Court) does not take any action unless a                                          ( Case C-219/95 P)
member, a creditor or the works council of the company                                               ( 95/C 208/31 )
requests it to do so .
                                                                           An appeal against the judgment delivered on 6 April 1 995 by
Because of the lack of legal sanctions and a widespread open               the Court of First Instance in Case T-143 / 89 between
disregard in Germany of Community law disclosure                           Ferriere Nord SpA and the Commission was brought before
requirements, disclosure of company results in that country                the Court of Justice of the European Communities on
is abnormally low.                                                         14 June 1995 by Ferriere Nord SpA, established in Osoppo,
                                                                           Udine, represented by Wilma Viscardini Dona , with an
                                                                           address for service in Luxembourg at the Chambers of
(') OJ , English Special Edition 1968 ( I ), p . 41 .                      Ernest Arendt, 8—10 Rue Mathias Hardt.
( 2 ) OJ No L 222 , 14 . 8 . 1978 , p . 11 .
                                                                           The appellant claims that the Court should :
                                                                           — annul the judgment of the Court of First Instance ,