CELEX: C1998/041/07
Language: en
Date: 1998-02-07 00:00:00
Title: JUDGMENT OF THE COURT of 2 December 1997 in Case C-188/95 (reference for a preliminary ruling from the Østre Landsret: Fantask A/S and Others v. Industriministeriet (Erhvervsministeriet) (Directive 69/335/EEC - Registration charges on companies - Procedural time-limits under national law)

C 41/4                  EN                 Official Journal of the European Communities                                       7.2.98
1. declares that, by not having within the period                     national, the competent social security institutions and the
     prescribed adopted all the laws, regulations and                 courts of a Member State must accept certificates and
     administrative provisions necessary to ensure that               analogous documents relative to personal status issued by
     Council Directive 91/414/EEC of 15 July 1991                     the competent authorities of the other Member States,
     concerning the placing of plant protection products on           unless their accuracy is seriously undermined by concrete
     the market Ð with the exception of Article 10 (1),               evidence relating to the individual case in question.
     second indent, thereof Ð was transposed into
     domestic law, the Federal Republic of Germany has
     failed to fulfil its obligations under that Directive;           (1) OJ C 392, 31.12.1994.
2. orders the Federal Republic of Germany to pay the
     costs.
(1) OJ C 180, 22.6.1996.
                                                                                    JUDGMENT OF THE COURT
                                                                                           of 2 December 1997
                                                                      in Case C-188/95 (reference for a preliminary ruling from
                                                                             the éstre Landsret: Fantask A/S and Others v.
                JUDGMENT OF THE COURT                                          Industriministeriet (Erhvervsministeriet) (1)
                       of 2 December 1997
                                                                      (Directive 69/335/EEC Ð Registration charges on
in Case C-336/94 (reference for a preliminary ruling from               companies Ð Procedural time-limits under national law)
the Sozialgericht Hamburg): Eftalia Dafeki v. Landesver-
               sicherungsanstalt Württemberg (1)                                               (98/C 41/07)
(Freedom of movement for workers Ð Equal treatment Ð
Social security Ð Rule of national law according different
probative value to certificates of civil status depending on                         (Language of the case: Danish)
        whether they are of national or foreign origin)
                           (98/C 41/06)
                (Language of the case: German)                          (Provisional translation; the definitive translation will be
                                                                               published in the European Court Reports)
  (Provisional translation; the definitive translation will be
          published in the European Court Reports)                    In Case C-188/95: reference to the Court under Article 177
                                                                      of the EC Treaty from the éstre Landsret, Denmark, for
                                                                      a preliminary ruling in the proceedings pending before
In Case C-336/94: reference to the Court under Article 177            that court between Fantask A/S and Others and
of the EC Treaty from the Sozialgericht (Social Court)                Industriministeriet (Erhvervsministeriet) Ð on the
Hamburg (Germany), for a preliminary ruling in the                    interpretation of Council Directive 69/335/EEC of 17 July
proceedings pending before that court between Eftalia                 1969 concerning indirect taxes on the raising of capital
Dafeki and Landesversicherungsanstalt Württemberg Ð                   (OJ, English Special Edition 1969 (II), p. 412), as most
on the interpretation of Articles 48 and 51 of the EC                 recently amended by Council Directive 85/303/EEC of
Treaty in the light of German provisions under which                  10 June 1985 (OJ L 156, 15.6.1985, p. 23) Ð the Court
certificates of civil status are accorded different probative         composed of: G. C. Rodríguez Iglesias, President, C.
value, depending on whether they are German or foreign                Gulmann, H. Ragnemalm and M. Wathelet (Presidents of
Ð the Court, composed of: H. Ragnemalm (President of                  Chambers), G. F. Mancini, J. C. Moitinho de Almeida,
the Fourth and Sixth Chambers), acting for the President,             P. J. G. Kapteyn, J. L. Murray, D. A. O. Edward, J.-P.
G. F. Mancini, J. C. Moitinho de Almeida, J. L. Murray,               Puissochet (Rapporteur), G. Hirsch, P. Jann and L. Sevón,
D. A. O. Edward, J.-P. Puissochet, G. Hirsch, P. Jann                 Judges; F. G. Jacobs, Advocate-General; H. von Holstein,
(Rapporteur) and L. Sevón, Judges; A. La Pergola,                     Deputy Registrar, for the Registrar, gave a judgment on
Advocate-General; H. A. Rühl, Principal Administrator,                2 December 1997, the operative part of which is as
for the Registrar, has given a judgment on 2 December                 follows:
1997, in which it has ruled:
In proceedings for determining the entitlements to social             1. On a sound construction of Article 12 (1)(e) of
security benefits of a migrant worker who is a Community                   Council Directive 69/335/EEC of 17 July 1969
 ---pagebreak--- 7.2.98               EN                  Official Journal of the European Communities                                      C 41/5
    concerning indirect taxes on the raising of capital, as                       JUDGMENT OF THE COURT
    most recently amended by Council Directive 85/303/
                                                                                          (Fifth Chamber)
    EEC of 10 June 1985, in order for charges levied on
    registration of public and private limited companies                                of 4 December 1997
    and on their capital being increased to be by way of
    fees or dues, their amount must be calculated solely on         in Case C-97/96 (reference for a preliminary ruling from
    the basis of the cost of the formalities in question. It        the Oberlandesgericht Düsseldorf): Verband deutscher
    may, however, also cover the costs of minor services             Daihatsu-Händler eV v. Daihatsu Deutschland GmbH (1)
    performed without charge. In calculating their
                                                                    (Company law Ð Annual accounts Ð Penalties for non-
    amount, a Member State is entitled to take account of
                                                                    publication Ð Article 6 of the First Directive 68/151/
    all the costs related to the effecting of registration,
                                                                                                EEC)
    including the proportion of the overheads which may
    be attributed thereto. Furthermore, a Member State                                      (98/C 41/08)
    may impose flat-rate charges and fix their amount for
    an indefinite period, provided that it checks at regular
    intervals that they continue not to exceed the average                        (Language of the case: German)
    cost of the registrations at issue.
                                                                     (Provisional translation; the definitive translation will be
                                                                             published in the European Court Reports)
2. Community law precludes actions for the recovery of
    charges levied in breach of Directive 69/335/EEC, as            In Case C-97/96: reference to the Court under Article 177
    amended, from being dismissed on the ground that                of the EC Treaty from the Oberlandesgericht Düsseldorf
    those charges were imposed as a result of an excusable          (Düsseldorf Higher Regional Court) (Germany), for a
    error by the authorities of the Member State inasmuch           preliminary ruling in the proceedings pending before that
    as they were levied over a long period without either           court between Verband deutscher Daihatsu-Händler eV
    those authorities or the persons liable to them having          and Daihatsu Deutschland GmbH Ð on the interpretation
    been aware that they were unlawful.                             of Article 6 of the First Council Directive 68/151/EEC of
                                                                    9 March 1968 on coordination of safeguards which, for
                                                                    the protection of the interests of members and others, are
                                                                    required by Member States of companies within the
                                                                    meaning of the second paragraph of Article 58 of the
                                                                    Treaty, with a view to making such safeguards equivalent
3. Community law, as it now stands, does not prevent a              throughout the Community (OJ, English Special Edition
    Member State which has not properly transposed                  1968 (I), p. 41) Ð the Court (Fifth Chamber), composed
    Directive 69/335/EEC, as amended, from resisting                of: C. Gulmann, President of the Chamber, M. Wathelet
    actions for the repayment of charges levied in breach           (Rapporteur), J. C. Moitinho de Almeida, D. A. O.
    thereof by relying on a limitation period under                 Edward and J.-P. Puissochet, Judges; G. Cosmas,
    national law which runs from the date on which the              Advocate-General; H. A. Rühl, Principal Administrator,
    charges in question became payable, provided that               for the Registrar, has given a judgment on 4 December
    such a period is not less favourable for actions based          1997, in which it has ruled:
    on Community law than for actions based on national
    law and does not render virtually impossible or
    excessively difficult the exercise of rights conferred by
                                                                    1. Article 6 of the First Council Directive 68/151/EEC of
    Community law.
                                                                        9 March 1968 on coordination of safeguards which,
                                                                        for the protection of the interests of members and
                                                                        others, are required by Member States of companies
                                                                        within the meaning of the second paragraph of
                                                                        Article 58 of the Treaty, with a view to making such
                                                                        safeguards equivalent throughout the Community,
4. Article 10 of Directive 69/335/EEC, as amended, in                   must be interpreted as precluding the legislation of a
    conjunction with Article 12 (1)(e) thereof gives rise to            Member State from restricting to members or creditors
    rights on which individuals may rely before national                of a company, the central works council or the
    courts.                                                             company's works council the right to apply for
                                                                        imposition of the penalty provided for by the law of
                                                                        that Member State in the event of failure by a
(1) OJ C 229, 2.9.1995.                                                 company to fulfil the obligations regarding disclosure
                                                                        of annual accounts laid down by the First Directive
                                                                        68/151/EEC.
                                                                    2. Since a directive cannot of itself impose obligations on
                                                                        an individual, and cannot therefore be relied upon as