CELEX: C2003/007/20
Language: en
Date: 2003-01-11 00:00:00
Title: Case C-382/02: Reference for a preliminary ruling by the Vestre Landsret by order of that Court of 9 October 2002 in the case of Cimber Air A/S against Skatteministeriet

C 7/12                  EN                      Official Journal of the European Communities                                   11.1.2003
Reference for a preliminary ruling by the Vestre Landsret                  (Copenhagen District Court) of 14 August 2002, received at
by order of that Court of 9 October 2002 in the case of                    the Court Registry on 25 October 2002, for a preliminary
            Cimber Air A/S against Skatteministeriet                       ruling in the case of Anklagemyndigheden against Knud
                                                                           Grøngaard and Allan Bang on the following questions:
                          (Case C-382/02)
                            (2003/C 7/20)                                  Question 1
                                                                           Does Article 3(a) of Directive 89/592 (1) preclude a person
                                                                           from disclosing inside information in the case where that
Reference has been made to the Court of Justice of the                     person received the inside information in his capacity as an
European Communities by order of the Vestre Landsret                       employee-elected member of the board of the undertaking to
(Western Regional Court) of 9 October 2002, received at the                which the inside information relates and that information is
Court Registry on 23 October 2002, for a preliminary ruling                disclosed to the general secretary of the trade union which
in the case of Cimber Air A/S against Skatteministeriet on the             organises the employees who elected the person concerned as
following questions:                                                       a board member?
1.     Are Article 15(7) and (9) (referring to Article 15(6)) of
       the Sixth VAT Directive (Council Directive 77/388/
       EEC (1), to be interpreted as meaning that a Member State           Question 2
       is entitled not to exempt from VAT supplies to aircraft
       operating on a domestic route, regardless of the fact that
       the company using the aircraft operates chiefly on                  Does Article 3(a) of Directive 89/592 preclude a person from
       international routes, or is the Member State bound to               disclosing inside information in the case where that person
       exempt such supplies from VAT?                                      received the inside information in his capacity as a member
                                                                           of the undertaking’s corporate liaison committee and that
                                                                           information is disclosed to the general secretary of the trade
2.     If the Court finds that supplies must be exempted from              union which appointed the person concerned to be a member
       VAT if the airline operates chiefly on international routes,        of the corporate liaison committee?
       the Court is asked to state which criteria in the form of, for
       example, turnover, available seat kilometres, passenger
       kilometres or number of passengers and flights, are
       decisive under Article 15(6) for determining whether an             Question 3
       airline can be said to be operating ‘chiefly’ on international
       routes?
                                                                           Does Article 3(a) of Directive 89/592 preclude the general
                                                                           secretary of a trade union from disclosing inside information
                                                                           in the case where that general secretary received the inside
( 1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the
     harmonization of the laws of the Member States relating to
                                                                           information under the circumstances outlined in Question 1
     turnover taxes — Common system of value added tax: uniform            and the information is passed on to:
     basis of assessment (OJ L 145 of 13.06.1977, p. 1).
                                                                           (a)   the general secretary’s two deputies;
                                                                           (b)   the senior administrative manager of the union’s sec-
                                                                                 retariat; and
                                                                           (c)   colleagues of the general secretary within the union’s
                                                                                 secretariat?
Reference for a preliminary ruling by the Københavns
Byret by order of that Court of 14 August 2002 in the
case of Anklagemyndigheden against Knud Grøngaard                          Question 4
                           and Allan Bang
                                                                           Does Article 3(a) of Directive 89/592 preclude the general
                          (Case C-384/02)                                  secretary of a trade union from disclosing inside information
                                                                           in the case where that general secretary received the inside
                                                                           information under the circumstances outlined in Question 2
                            (2003/C 7/21)                                  and the information is passed on to:
                                                                           (a)   the general secretary’s two deputies;
Reference has been made to the Court of Justice of the                     (b)   the senior administrative manager of the union’s sec-
European Communities by order of the Københavns Byret                            retariat; and