CELEX: C2003/184/24
Language: en
Date: 2003-08-02 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 12 June 2003 in Case C-425/01: Commission of the European Communities v Portuguese Republic (Failure of a Member State to fulfil obligations — Incomplete transposition of Directive 89/391/EEC — Safety and health of workers)

2.8.2003                 EN                           Official Journal of the European Union                                                C 184/13
2.    Orders the Italian Republic to pay the costs.                                             JUDGMENT OF THE COURT
                                                                                                         (Fifth Chamber)
(1) OJ C 31 of 2.2.2002.
                                                                                                         of 12 June 2003
                                                                              in Case C-425/01: Commission of the European Commu-
                                                                                               nities v Portuguese Republic (1)
                                                                              (Failure of a Member State to fulfil obligations — Incom-
                                                                              plete transposition of Directive 89/391/EEC — Safety and
                                                                                                        health of workers)
                                                                                                         (2003/C 184/24)
                   JUDGMENT OF THE COURT
                                                                                                (Language of the case: Portuguese)
                            (Fifth Chamber)                                   (Provisional translation; the definitive translation will be published in
                                                                                                    the European Court Reports)
                           of 26 June 2003
                                                                              In Case C-425/01, Commission of the European Communities
                                                                              (Agents: H. Kreppel and M. França) v Portuguese Republic
in Case C-422/01 (Reference for a preliminary ruling from                     (Agents: L. Fernandes and F. Ribeiro Lopes): Application for a
the Regeringsrätten): Försäkringsaktiebolaget Skandia                         declaration that the Portuguese Republic has failed to fulfil its
          (publ), Ola Ramstedt v Riksskatteverket (1)                         obligations under Articles 4 and 10 to 12 of Council Directive
                                                                              89/391/EEC of 12 June 1989 on the introduction of measures
                                                                              to encourage improvements in the safety and health of workers
(Occupational endowment pension insurance — Policy taken                      at work (OJ 1989 L 183, p. 1), the Court (Fifth Chamber),
out with a company in another Member State — Difference                       composed of: M. Wathelet, President of the Chamber, C.W.
    in tax treatment — Compatibility with Article 49 EC)                      A. Timmermans, P. Jann, S. von Bahr (Rapporteur) and
                                                                              A. Rosas, Judges; C. Stix-Hackl, Advocate General; R. Grass,
                                                                              Registrar, has given a judgment on 12 June 2003, in which it:
                            (2003/C 184/23)
                                                                              1.    Dismisses the action;
                     (Language of the case: Swedish)                          2.    Orders the Commission of the European Communities to pay
                                                                                    the costs.
(Provisional translation; the definitive translation will be published in
                                                                              (1) OJ C 348 of 8.12.2001.
                       the European Court Reports)
In Case C-422/01: Reference to the Court under Article 234
EC by the Regeringsrätten (Sweden) for a preliminary ruling in                                  JUDGMENT OF THE COURT
the proceedings pending before that court between Försäk-
ringsaktiebolaget Skandia (publ), Ola Ramstedt and Riksskatte-                                           (Fifth Chamber)
verket, on the interpretation of the EC Treaty and Article 49
EC in particular, the Court (Fifth Chamber), composed of:                                                of 5 June 2003
M. Wathelet (Rapporteur), President of the Chamber,
C.W.A. Timmermans, A. La Pergola, P. Jann and A. Rosas,                       in Case C-438/01 (Reference for a preliminary ruling from
Judges; P. Léger, Advocate General; R. Grass, Registrar, has                  the Cour de cassation): Design Concept SA v Flanders
given a judgment on 26 June 2003, in which it has ruled:                                                    Expo SA (1)
                                                                              (Sixth VAT Directive — Article 9(2)(e) — Place of taxable
Article 49 EC precludes an insurance policy issued by an insurance               transactions — Fiscal connection — Advertising services)
company established in another Member State which meets the
conditions laid down in national law for occupational pension insur-                                     (2003/C 184/25)
ance, apart from the condition that the policy must be issued by an
insurance company operating in the national territory, from being                                  (Language of the case: French)
treated differently in terms of taxation, with income tax effects which,
depending on the circumstances in the individual case, may be less            (Provisional translation; the definitive translation will be published in
favourable.                                                                                         the European Court Reports)
(1) OJ C 84 of 6.4.2002.                                                      In Case C-438/01: Reference to the Court under Article 234
                                                                              EC by the Cour de cassation (Luxembourg) for a preliminary
                                                                              ruling in the proceedings pending before that court between