CELEX: C1998/007/07
Language: en
Date: 1998-01-10 00:00:00
Title: JUDGMENT OF THE COURT of 11 November 1997 in Case C-408/95 (reference for a preliminary ruling from the Tribunal de Commerce, Paris): Eurotunnel SA and Others v. SeaFrance, formerly Société Nouvelle d'Armement Transmanche SA (SNAT), interveners: International Duty Free Confederation (IDFC) and Others (Transitional arrangements for tax-free shops - Council Directives 91/680/EEC and 92/12/EEC - Assessment of validity)

C 7/4                 EN                 Official Journal of the European Communities                                     10. 1. 98
              JUDGMENT OF THE COURT                                      arrangements for products subject to excise duty and
                                                                         on the holding, movement and monitoring of such
                    of 11 November 1997
                                                                         products, even though that person has not brought an
in Case C-408/95 (reference for a preliminary ruling                     action for annulment of those provisions pursuant to
from the Tribunal de Commerce, Paris): Eurotunnel SA                     Article 173 of the EC Treaty and even though a court
and Others v. SeaFrance, formerly SocieÂteÂ Nouvelle                     of another Member State has already given judgment
d'Armement Transmanche SA (SNAT), interveners:                           in separate proceedings.
International Duty Free Confederation (IDFC) and
                           Others (1)
                                                                    2. Consideration of the questions has not disclosed any
(Transitional arrangements for tax-free shops Ð Council                  factor of such a kind as to affect the validity of
Directives 91/680/EEC and 92/12/EEC Ð Assessment of                      Article 1 (22) of Directive 91/680/EEC or Article 28
                            validity)                                    of Directive 92/12/EEC.
                          (98/C 7/07)
                                                                    (1) OJ C 46, 17. 2. 1996.
               (Language of the case: French)
 (Provisional translation; the definitive translation will be
         published in the European Court Reports)                                  JUDGMENT OF THE COURT
                                                                                         of 11 November 1997
                                                                    in Case C-409/95 (reference for a preliminary ruling from
In Case C-408/95: reference to the Court under Article 177
                                                                    the Verwaltungsgericht Gelsenkirchen): Hellmut Marschall
of the EC Treaty from the Tribunal de Commerce
                                                                                   v. Land Nordrhein-Westfalen (1)
(Commercial Court), Paris, for a preliminary ruling in the
proceedings pending before that court between Eurotunnel            (Equal treatment of men and women Ð Equally qualified
SA and Others and SeaFrance, formerly SocieÂteÂ Nouvelle            male and female candidates Ð Priority for female
d'Armement Transmanche SA (SNAT), interveners:                                        candidates Ð Saving clause)
International Duty Free Confederation (IDFC), Airport
Operators Association Ltd (AOA), Bretagne Angleterre                                          (98/C 7/08)
Irlande SA (BAI), trading as Brittany Ferries, Passenger
Shipping Association Ltd (PSA) Ð on the validity of the                            (Language of the case: German)
transitional arrangements for tax-free shops under
Article 28k of the Sixth Council Directive 77/388/EEC of
17 May 1977 on the harmonization of the laws of the                   (Provisional translation; the definitive translation will be
Member States relating to turnover taxes Ð Common                             published in the European Court Reports)
system of value added tax: uniform basis of assessment
(OJ L 145, 13. 6. 1977, p. 1), as inserted by Article 1 (22)
                                                                    In Case C-409/95: reference to the Court under Article 177
of Council Directive 91/680/EEC of 16 December 1991
                                                                    of the EC Treaty from the Verwaltungsgericht
supplementing the common system of value added tax and
                                                                    (Administrative Court) Gelsenkirchen (Germany), for a
amending Directive 77/388/EEC with a view to the
                                                                    preliminary ruling in the proceedings pending before that
abolition of fiscal frontiers (OJ L 376, 31. 12. 1991, p. 1),
                                                                    court between Hellmut Marschall and Land Nordrhein-
and under Article 28 of Council Directive 92/12/EEC of
                                                                    Westfalen Ð on the interpretation of Article 2 (1) and (4)
25 February 1992 on the general arrangements for
                                                                    of Council Directive 76/207/EEC of 9 February 1976 on
products subject to excise duty and on the holding,
                                                                    the implementation of the principle of equal treatment for
movement and monitoring of such products (OJ L 76,
                                                                    men and women as regards access to employment,
23. 3. 1992, p. 1) Ð the Court, composed of: G. C.
                                                                    vocational training and promotion, and working
Rodríguez Iglesias, President, C. Gulmann, H. Ragnemalm
                                                                    conditions (OJ L 39, 14. 2. 1976, p. 40) Ð the Court,
(Rapporteur), M. Wathelet (Presidents of Chambers), G. F.
                                                                    composed of: G. C. Rodríguez Iglesias, President, C.
Mancini, J. C. Moitinho de Almeida, P. J. G. Kapteyn, J. L.
                                                                    Gulmann, H. Ragnemalm and M. Wathelet (Presidents of
Murray, D. A. O. Edward, J.-P. Puissochet, G. Hirsch, P.
                                                                    Chambers), G. F. Mancini, J. C. Moitinho de Almeida,
Jann and L. Sevón, Judges; G. Tesauro, Advocate-General;
                                                                    P. J. G. Kapteyn (Rapporteur), J. L. Murray, D. A. O.
R. Grass, Registrar, has given a judgment on 11 November
                                                                    Edward, J.-P. Puissochet, G. Hirsch, P. Jann and L. Sevón,
1997, in which it has ruled:
                                                                    Judges; F. G. Jacobs, Advocate-General; H. A. Rühl,
                                                                    Principal Administrator, for the Registrar, has given a
                                                                    judgment on 11 November 1997, in which it has ruled:
1. A natural or legal person may challenge before a
    national court the validity of provisions in directives,
    such as Article 1 (22) of Council Directive 91/680/             A national rule which, in a case where there are fewer
    EEC of 16 December 1991 supplementing the                       women than men at the level of the relevant post in a
    common system of value added tax and amending                   sector of the public service and both female and male
    Directive 77/388/EEC with a view to the abolition of            candidates for the post are equally qualified in terms of
    fiscal frontiers and Article 28 of Council Directive            their suitability, competence and professional performance,
    92/12/EEC of 25 February 1992 on the general                    requires that priority be given to the promotion of female