CELEX: C1998/137/04
Language: en
Date: 1998-05-02 00:00:00
Title: JUDGMENT OF THE COURT (Sixth Chamber) of 5 March 1998 in Case C-347/96 (reference for a preliminary ruling from the Tribunal Superior de Justicia de Madrid): Solred SA v. Administración General del Estado (Directive 69/355/EEC - Duty charged on documents recording the contribution of a part of the share capital)

C 137/2               EN                  Official Journal of the European Communities                                       2.5.98
territory but residing in another Member State to                    1. Article 73 of Council Regulation (EEC) No 1408/71
contribute to a social security scheme covering the risk of               of 14 June 1971 on the application of social security
reliance on care, although Articles 19(1), 25(1) and 28(1)                schemes to employed persons, to self-employed
of Council Regulation (EEC) No 1408/71 of 14 June                         persons and to members of their families moving
1971 on the application of social security schemes to                     within the Community, as amended and updated by
employed persons, to self-employed persons and to                         Regulation (EEC) No 2001/83 (4), as amended by
members of their families moving within the Community,                    Regulation (EEC) No 3427/89, then by Regulation
as amended and updated by Regulation (EEC) No 2001/                       (EEC) No 1247/92, read in conjunction with Point
83, do prevent entitlement to an allowance such as the                    I.C of Annex I to the same Regulation, is to be
care allowance, which constitutes a sickness benefit in                   interpreted, for the purpose of payment of child
cash, from being subject to the condition that the insured                allowance under German legislation, as not applying
person resides in the territory of the Member State where                 to a national of that Member State who receives,
he is insured.                                                            under its legislation, an old-age benefit as a retired
                                                                          civil servant, where that person has worked only in
                                                                          the Member State of which he is a national and his
(1) OJ C 197, 6.7.1996.
                                                                          dependent child has moved within the Community
                                                                          with his former spouse.
                                                                     2. Article 77(2)(a) of Regulation (EEC) No 1408/71, as
                                                                          amended, is to be interpreted as not covering the
                                                                          situation of a person who draws a pension only under
               JUDGMENT OF THE COURT                                      a special scheme for civil servants and persons treated
                                                                          as such.
                        (Fifth Chamber)
                       of 5 March 1998                               (1 ) OJ C 233, 10.8.1996.
                                                                     (2 ) OJ L 230, 22.8.1983, p. 6.
in Case C-194/96 (reference for a preliminary ruling from
                                                                     (3 ) OJ L 331, 16.11.1989, p. 1.
    the Bundessozialgericht): Hilmar Kulzer v. Freistaat             (4 ) OJ L 136, 19.5.1992, p. 1.
                            Bayern (1)
(Regulation (EEC) No 1408/71 Ð Worker who has not
exercised the right to freedom of movement Ð Retired
civil servant Ð Article 73 Ð Family benefits Ð German
institution competent Ð Article 77 Ð National
                           legislation)
                                                                                     JUDGMENT OF THE COURT
                         (98/C 137/03)
                                                                                             (Sixth Chamber)
                                                                                            of 5 March 1998
               (Language of the case: German)
                                                                     in Case C-347/96 (reference for a preliminary ruling from
                                                                     the Tribunal Superior de Justicia de Madrid): Solred SA v.
                                                                                 Administración General del Estado (1)
  (Provisional translation; the definitive translation will be
                                                                     (Directive 69/355/EEC Ð Duty charged on documents
          published in the European Court Reports)
                                                                       recording the contribution of a part of the share capital)
                                                                                               (98/C 137/04)
In Case C-194/96: reference to the Court pursuant to
Article 177 of the EC Treaty from the Bundessozialgericht
(Federal Social Court), Germany, for a preliminary ruling                            (Language of the case: Spanish)
in the proceedings pending before that court between
Hilmar Kulzer und Freistaat Bayern (Free State of Bavaria)
Ð on the interpretation of Articles 2(3), 73 and 77 of                 (Provisional translation; the definitive translation will be
Council Regulation (EEC) No 1408/71 of 14 June 1971                            published in the European Court Reports)
on the application of social security schemes to employed
persons, to self-employed persons and to members of their
families moving within the Community, as amended and                 In Case C-347/96: reference to the Court pursuant to
updated by Regulation (EEC) No 2001/83 (2), as amended               Article 177 of the EC Treaty from the Tribunal Superior
by Regulation (EEC) No 3427/89 of 30 October 1989,                   de Justicia de Madrid (High Court of Justice, Madrid), for
then by Regulation (EEC) No 1247/92 (3) Ð the Court                  a preliminary ruling in the proceedings pending before
(Fifth Chamber), composed of: C. Gulmann, President of               that court between Solred SA and Administración General
the Chamber, J. C. Moitinho de Almeida, D. A. O.                     del Estado Ð on the interpretation of Articles 4(1)(a),
Edward (Rapporteur), J.-P. Puissochet and P. Jann, Judges;           5(1)(a), 7 and 10(a) of Council Directive 69/335/EEC of
N. Fennelly, Advocate-General; H. A. Rühl, Principal                 17 July 1969 concerning indirect taxes on the raising of
Administrator, for the Registrar, has given a judgment on            capital (2), as amended by Directive 85/303/EEC (3) Ð the
5 March 1998, in which it has ruled:                                 Court (Sixth Chamber), composed of: H. Ragnemalm
 ---pagebreak--- 2.5.98                 EN                     Official Journal of the European Communities                                      C 137/3
(Rapporteur), President of the Chamber, R. Schintgen,                    the Court (Fifth Chamber), composed of: C. Gulmann,
G. F. Mancini, P. J. G. Kapteyn and G. Hirsch, Judges; G.                President of the Chamber, M. Wathelet, J. C. Moitinho de
Tesauro, Advocate-General; L. Hewlett, Administrator, for                Almeida (Rapporteur), D.A.O. Edward and J.-P.
the Registrar, has given a judgment on 5 March 1998, in                  Puissochet, Judges; A. La Pergola, Advocate-General; R.
which it has ruled:                                                      Grass, Registrar, has given a judgment on 5 March 1998,
                                                                         in which it:
1. properly construed, Article 10 of Council Directive 69/
     335/EEC of 17 July 1969 concerning indirect taxes on                1. declares that, by failing to adopt within the prescribed
     the raising of capital, as amended by Directive 85/303/                  time limit the laws, regulations and administrative
     EEC, precludes the levying of 0,5 % duty on the                          provisions necessary to comply with Council Directive
     notarial deed recording the contribution of part of the                  93/89/EEC of 25 October 1993 on the application by
     share capital paid up after the formation of a capital                   Member States of taxes on certain vehicles used for
     company, where duty of 1 % has already been charged                      the carriage of goods by road and tolls and charges for
     on the whole of the nominal value of the share capital.                  the use of certain infrastructures, the French Republic
                                                                              has failed to fulfil its obligations within the meaning
                                                                              of the first subparagraph of Article 13(1) of that
2. Article 10 of Directive 69/335/EEC, as amended, gives                      Directive;
     rise to rights on which individuals may rely before
     national courts. Those courts are obliged to leave                  2. orders the French Republic to pay the costs.
     unapplied provisions of national law incompatible
     therewith.
                                                                         (1) OJ C 199, 28.6.1997.
                                                                         (2) OJ L 279, 12.11.1993, p. 32.
(1) OJ C 370, 7.12.1996.
(2) OJ, English Special Edition 1969 (II), p. 412.
(3) OJ L 156, 15.6.1985, p. 23.
                                                                                        JUDGMENT OF THE COURT
                                                                                               of 10 March 1998
                JUDGMENT OF THE COURT                                    in Joined Cases C-364/95 and C-365/95 (references for
                                                                         a preliminary ruling from the Finanzgericht Hamburg):
                         (Fifth Chamber)                                  T. Port GmbH & Co. v. Hauptzollamt Hamburg-Jonas (1)
                        of 5 March 1998                                  (Bananas Ð Common organisation of the market Ð
in    Case    C-175/97: Commission of the European                       Import regime Ð Framework Agreement on bananas Ð
              Communities v. French Republic (1)                                    GATT Ð Article 234 of the EC Treaty)
(Directive 93/89/EEC on the application by Member                                                 (98/C 137/06)
States of taxes on certain vehicles used for the carriage of
goods by road and tolls and charges for the use of certain                              (Language of the case: German)
             infrastructures Ð Non-transposition)
                          (98/C 137/05)                                    (Provisional translation; the definitive translation will be
                                                                                   published in the European Court Reports)
                 (Language of the case: French)
                                                                         In Joined Cases C-364/95 and C-365/95: references to the
                                                                         Court pursuant to Article 177 of the EC Treaty from the
  (Provisional translation; the definitive translation will be           Finanzgericht (Finance Court), Hamburg, Germany, for a
          published in the European Court Reports)                       preliminary ruling in the proceedings pending before that
                                                                         court between T. Port GmbH & Co. and Hauptzollamt
                                                                         Hamburg-Jonas Ð on the interpretation of Article 234 of
In Case C-175/97: Commission of the European                             the EC Treaty, on the validity of Commission Regulation
Communities (Agents: Michel Nolin and Laura Pignataro)                   (EC) No 478/95 of 1 March 1995 on additional rules for
v. French Republic (Agents: Kareen Rispal-Bellanger and                  the application of Council Regulation (EEC) No 404/93 as
Gautier Mignot) Ð application for a declaration that, by                 regards the tariff quota arrangements for imports of
failing to adopt, or in any event failing to notify, within              bananas into the Community and amending Regulation
the prescribed time limit, the laws, regulations and                     (EEC) No 1442/93 (2) and on the direct effect of the
administrative provisions necessary to comply with                       provisions of the General Agreement on Tariffs and Trade
Council Directive 93/89/EEC of 25 October 1993 on the                    (GATT) Ð the Court, composed of: G. C. Rodríguez
application by Member States of taxes on certain vehicles                Iglesias, President, C. Gulmann, M. Wathelet, R.
used for the carriage of goods by road and tolls and                     Schintgen (Rapporteur), (Presidents of Chambers), G. F.
charges for the use of certain infrastructures (2), the                  Mancini, P. J. G. Kapteyn, J. L. Murray, D. A. O. Edward,
French Republic has failed to fulfil its obligations within              J.-P. Puissochet, G. Hirsch and P. Jann, Judges; M. B.
the meaning of the EC Treaty and under that Directive Ð                  Elmer, Advocate-General; H.A. Rühl, Principal Admini-