CELEX: C1997/331/08
Language: en
Date: 1997-11-01 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 17 September 1997 in Case C-322/95 (reference for a preliminary ruling from the Pretura Circondariale di Roma): Emanuele Iurlaro v. Istituto Nazionale della Previdenza Sociale (INPS) (Regulations (EEC) Nos 1408/71 and 574/72 - Invalidity benefits - Acquisition of entitlement to benefit - Reference period - Taking into account of periods of unemployment in another Member State)

C 331 /4                EN                   Official Journal of the European Communities                                          1 . 11 . 97
     — Commission Directive 93/49/EEC of 23 June 1993                   Ragnemalm and R. Schintgen, Judges; N. Fennelly,
         setting out the schedule indicating the conditions             Advocate General; H. A. Riihl, Principal Administrator,
         to be met by ornamental plant propagating                      for the Registrar, has given a judgment on 16 September
         material and ornamental plants pursuant to                     1997, in which it has ruled:
         Council Directive 91 /682/EEC and
                                                                        On a proper construction, Article 9 (2) (e), third indent,
     — Commission Directive 93/61 /EEC of 2 July 1993                   of the Sixth Council Directive 77/388/EEC of 17 May
         setting out the schedules indicating the conditions            1977 on the harmonization of the laws of the Member
         to be met by vegetable propagating and planting                States relating to turnover taxes — Common system of
         material, other than seed pursuant to Council                  value added tax: uniform basis of assessment does not
         Directive 92/33/EEC,
                                                                        refer to the services of a member of an arbitration
                                                                        tribunal.
     the Federal Republic of Germany has failed to comply
     with its obligations under the first subparagraph of               (') OJ C 197, 6 . 7. 1996 .
     Article 10 (1 ) of Directive 93/48/EEC, the first                  ( 2 ) OJ L 145 , 13 . 6 . 1977, p . 1 .
     subparagraph of Article 8 (1 ) of Directive 93/49/EEC
     and the first subparagraph of Article 7 (1 ) of Directive
     93/61 /EEC.
2 . orders the Federal Republic of Germany to pay the
     costs .                                                                             JUDGMENT OF THE COURT
                                                                                                     (Fifth Chamber)
(') OJ C 197, 6 . 7. 1996 .
(2) OJ L 250, 7.  10 . 1993 , p . 1 .                                                             of 17 September 1997
(3) OJ L 250, 7.  10 . 1993 , p . 9 .
(4) OJ L 250 , 7. 10 . 1993 , p . 19 .                                  in Case C-322/95 (reference for a preliminary ruling from
                                                                        the Pretura Circondariale di Roma): Emanuele Iurlaro v.
                                                                              Istituto Nazionale della Previdenza Sociale (INPS) (')
                                                                        (Regulations (EEC) Nos 1408/71 and 574/72 — Invalidity
                                                                        benefits — Acquisition of entitlement to benefit —
                                                                        Reference period — Taking into account of periods of
               JUDGMENT OF THE COURT                                                 unemployment in another Member State)
                          ( Sixth Chamber)                                                            ( 97/C 331 /08 )
                       of 16 September 1997
                                                                                           (Language of the case: Italian)
in Case C-145/96 ( reference for a preliminary ruling
from the Finanzgericht Rheinland-Pfalz, Neustadt an der
  Weinstrasse): Bernd von Hoffmann v. Finanzamt Trier (')                  (Provisional translation; the definitive translation will be
(Sixth VAT Directive — Interpretation of Article 9 (2) (e),                         published in the European Court Reports)
third indent — Services of an arbitrator — Place where
                       services are supplied)                           In Case C-322/95 : reference to the Court under Article 177
                            ( 97/C 331 /07 )                            of the EC Treaty by the Pretura Circondariale di Roma for
                                                                        a preliminary ruling in the proceedings pending before
                                                                        that      court   between        Emanuele      Iurlaro and    Istituto
                (Language of the case: German)                          Nazionale della Previdenza Sociale (INPS ), on the
                                                                        interpretation of Article 9a of Regulation ( EEC ) No 1408/
                                                                        71 of the Council of 14 June 1971 on the application of
  (Provisional translation; the definitive translation will be
                                                                        social security schemes to employed persons, to self­
          published in the European Court Reports)
                                                                        employed persons and to members of their families
                                                                        moving within the Community (2 ), as amended and
In Case C-145/96 : reference to the Court under Article 177             updated by Council Regulation ( EEC ) No 2001 /83 of
of the EC Treaty from the Finanzgericht Rheinland-Pfalz                 2 June 1993 ( 3 ) and subsequently amended by Council
( Financial Court, Rhineland-Palatinate ), Neustadt an der              Regulation ( EEC ) No 2332/89 of 18 July 1989 (4 ), and of
Weinstrasse ( Germany), for a preliminary ruling in the                 Article 15 of Regulation ( EEC ) No 574/72 of the Council
proceedings pending before that court between Bernd von                 of 21 March 1972 laying down the procedure for
Hoffmann and Finanzamt Trier — on the interpretation of                 implementing Regulation ( EEC ) No 1408/71 ( 5 ), as
Article 9 ( 2 ) ( e ), third indent, of the Sixth Council               amended and updated by Regulation No 2001/83 , — the
Directive 77/388/EEC of 17 May 1977 on the                              Court ( Fifth Chamber) composed of: J. C. Moitinho de
harmonization of the laws of the Member States relating                 Almeida, ( Rapporteur), L. Sevon, D. A. O. Edward, P.
to turnover taxes — Common system of value added tax:                   Jann and M. Wathelet, Judges; Advocate General; P. Leger,
uniform basis of assessment ( 2 ) — the Court ( Sixth                   H. A. Riihl, Principal Administrator, gave a judgment on
Chamber), composed of: G. F. Mancini, President of the                   17 December 1997, the operative part of which is as
Chamber, C. N. Kakouris ( Rapporteur), G. Hirsch, H.                     follows :
 ---pagebreak--- 1.11.97                 I EN                     Official Journal of the European Communities                                       C 331/5
Articles 48 to 51 of the EC Treaty, Article 9a of                           Administrativo (Portugal ) for a preliminary ruling in the
Regulation (EEC) No 1408/71 of the Council of 14 June                       proceedings pending before that court between Fazenda
1971 on the application of social security schemes to                       Publica and Uniao das Cooperativas Abastecedoras de
employed persons, to self-employed persons and to                           Leite de Lisboa, UCRL (UCAL) on the interpretation of
members of their families moving within the Community,                      Articles 9, 12 and 95 of the EC Treaty and Article 33 of
as amended and updated by Council Regulation (EEC)                          the Sixth Council Directive ( 77/388/EEC ) of 17 May 1977
No 2001 /83 of 2 June 1983 and subsequently amended by                      on the harmonization of the laws of the Member States
Council Regulation (EEC) No 2332/89 of 18 July 1989,                        relating to turnover taxes — Common system of value
and Article 15 (1 ) (f) (ii) of Regulation (EEC) No 574/72                  added tax: uniform basis of assessment (2 ) — the Court
of the Council of 21 March 1972 laying down the                             ( Fifth Chamber) composed of: J. C. Moitinho de Almeida,
procedure for implementing Regulation (EEC) No 1408/                        President of the Chamber, L. Sevon, D. A. O. Edward, P.
71 , as amended and updated by Regulation (EEC)                             Jann and M. Wathelet ( Rapporteur), Judges; Advocate
No 2001 /83 must be interpreted as not requiring a                          General; G. Tesauro, Registrar: R. Grass, gave a judgment
Member State to extend the reference period laid down by                    on 17 December 1997, the operative part of which is as
its legislation for determining the minimum insurance                       follows :
requirement for the grant of an invalidity benefit by a
period equivalent to the periods of unemployment spent
by the person concerned under the legislation of another                    1 . ( a ) A charge levied without distinction on domestic
Member State which, unlike that of the first Member
State, allows such an extension where the periods of
                                                                                        and imported products constitutes a charge having
                                                                                        an effect equivalent to a customs duty, prohibited
unemployment are spent on national territory. Moreover,
                                                                                        by Articles 9 and 12 of the Treaty, if the revenue
Articles 48 to 51 of the Treaty do not preclude the
                                                                                        from it is intended to finance activities benefiting
legislation of a Member State from refusing to take into                                only the taxed domestic products and if the
account, for the purposes of calculating whether the
                                                                                        resultant advantages fully offset the burden which
minimum insurance requirement attaching to the grant of
                                                                                        the latter products bear; if those advantages only
an invalidity benefit is satisfied, periods of insurance
                                                                                        partly offset the burden borne by the domestic
against unemployment completed during a given period
                                                                                        products, the charge constitutes discriminatory
preceding the contingency insured against under the                                     internal taxation prohibited by Article 95 of the
legislation of another Member State, over and above those
                                                                                        Treaty and must be reduced proportionally.
which are taken into account by the legislation of the first
Member State during that same period.
                                                                                  ( b ) If the activities financed by the charge benefit
0    OJ C 351 , 30. 12 . 1995 .                                                         domestic products and taxed imported products
(2)  OJ English Special Edition 1971 ( II ), p. 416 .                                   but the former obtain a proportionally greater
(3)  OJ L 230, 22 . 8 . 1983 , p . 6 .                                                  advantage from them, the charge constitutes, to
(4 ) OJ L 224, 2 . 8 . 1989, p. 1 .
( 5) OJ English Special Edition 1972 (I), p. 159.                                       that extent, a charge having an effect equivalent to
                                                                                        a customs duty or discriminatory internal taxation,
                                                                                        depending on whether the advantage accruing to
                                                                                        the taxed domestic products fully or only partly
                                                                                        offsets the burden which they bear.
                JUDGMENT OF THE COURT                                       2. It is for the national court to undertake the
                            (Fifth Chamber)                                      verifications necessary for determining how the
                         of 17 September 1997                                    contribution in question is to be characterized in law.
                                                                                 In so doing, it will consider:
in Case C-347/95 (reference for a preliminary ruling from
the Supremo Tribunal Administrativo): Fazenda Pública v.
União das Cooperativas Abastecedoras de Leite de Lisboa,                          ( a ) whether the revenue from the charge is used for
                           UCRL ( UCAL) H                                               stabilization only of trade with the other Member
                                                                                        States in the products on which the charge is
(National charge on the marketing of dairy products —                                   imposed;
Charge having equivalent effect — Internal taxation —
                             Turnover tax)
                             ( 97/C 331/09 )                                      ( b ) whether the institutional integration of the
                                                                                        organizations representing the economic agents
                                                                                        concerned and the implementation of the national
               (Language of the case: Portuguese)                                       and Community aid schemes and financial and
                                                                                        fiscal incentives in favour of the agri-foodstuffs
   (Provisional translation; the definitive translation will be                         industry and the distribution of agri-foodstuffs, to
          published in the European Court Reports)                                      which part of the revenue from the charges in
                                                                                        question is appropriated, benefit only domestic
                                                                                        production or whether they benefit such
In    Case   C-347/95 — reference to the                Court under                     production proportionally more than imported
Article 177 of the Treaty by the Supremo Tribunal                                       products.