CELEX: C1999/352/33
Language: en
Date: 1999-12-04 00:00:00
Title: Case C-340/99: Reference for a preliminary ruling by the Tribunale Civile di Genova by judgment of that court of 21 June 1999 in the case of TNT Traco SpA against Poste Italiano and Michele Carbone, Raffaele Ciriolo and Clemente Marino

C 352/22                EN                       Official Journal of the European Communities                                     4.12.1999
1.     Do payments which a new shareholder, allowed to                      (a) requires undertakings, other than that on which the
acquire the new shares on an increase in capital (where the                     monopoly to operate the universal service has been
pre-emptive right of the existing shareholders is excluded),                    conferred, to pay, even when providing ‘non-universal’ or
does not make itself but makes through its parent company                       ‘value-added’ services, the postal dues payable for the basic
amount to ‘a contribution of assets of any kind’ within the                     ordinary postal service, which in such a case is not in
meaning of Article 4(1)(c) of Council Directive 69/335/EEC of                   actual fact provided by the monopoly-holder.
17 July 1969 concerning indirect taxes on the raising of
capital? (1)
                                                                            (b) directly allocates the proceeds of those dues to the
                                                                                undertaking entrusted with the operation of the universal
2.     Do payments which a new shareholder, allowed to                          service, without there being any offsetting or control
acquire the new shares on an increase in capital (where the                     mechanism to preclude the allocation of cross-subsidies to
pre-emptive right of the existing shareholders is excluded),                    non-universal services.
makes not to the company increasing its capital but to its
subsidiary companies amount to ‘a contribution of assets of
any kind’ within the meaning of Article 4(1)(c) of Directive
69/335/EEC?
3.     Do payments which have not yet been made amount to
‘a contribution of assets of any kind’ within the meaning of
Article 4(1)(c) of Directive 69/335/EEC?
4.     Is the capital duty to be paid by the company a ‘liability’
or ‘expense’ which, in accordance with Article 5(1)(a) of
Directive 69/335/EEC, is to be deducted from the basis of                   Reference for a preliminary ruling by the Landesgericht
assessment?                                                                 Korneuburg by order of 1 September 1999 in the case of
                                                                                      SEIKO Kabushiki Kaisha v Rashad Wali
(1) OJ, English Special Edition 1969 (II), p. 412.
                                                                                                    (Case C-341/99)
                                                                                                    (1999/C 352/34)
                                                                            Reference has been made to the Court of Justice of the
Reference for a preliminary ruling by the Tribunale Civile                  European Communities by order of 1 September 1999 from
di Genova by judgment of that court of 21 June 1999 in                      the Landesgericht Korneuburg (Regional Court, Korneuburg)
the case of TNT Traco SpA against Poste Italiano and                        (Republic of Austria), which was received at the Court Registry
 Michele Carbone, Raffaele Ciriolo and Clemente Marino                      on 14 September 1999, for a preliminary ruling in the case of
                                                                            SEIKO Kabushiki Kaisha v Rashad Wali on the following
                                                                            question:
                          (Case C-340/99)
                          (1999/C 352/33)                                   On a proper construction of Article 1 thereof, is Council
                                                                            Regulation (EC) No 3295/94 of 22 December 1994 laying
                                                                            down measures to prohibit the release for free circulation,
Reference has been made to the Court of Justice of the                      export, re-export or entry for a suspensive procedure of
European Communities by judgment of the Tribunale Civile di                 counterfeit and pirated goods (Official Journal of the European
Genova (Genova District Court) of 21 June 1999, received at                 Communities L 341 of 30 December 1994) also applicable to
the Court Registry on 13 September 1999, for a preliminary                  situations in which goods of the type specified therein are, in
ruling in the case of TNT Traco SpA v Poste Italiano and                    the course of transit between two countries not belonging to
Michele Carbone, Raffaele Ciriolo and Clemente Marino on the                the European Community, temporarily detained by the cus-
following questions:                                                        toms authorities in a Member State on the basis of that
                                                                            regulation, at the request of a holder of rights who claims that
Do the provisions of the EC Treaty, and in particular                       his rights have been infringed and whose undertaking has its
Articles 86 and 90 thereof, preclude a Member State, in                     registered office in a non-member country?
organising its postal service, from maintaining in force legis-
lation which, though distinguishing between so-called ‘univer-
sal’ services in respect of which exclusive rights are conferred
on a private-law undertaking and non-universal services
offered and provided under a regime of free competition: