CELEX: C1999/333/28
Language: en
Date: 1999-11-20 00:00:00
Title: Case C-305/99: Reference for a preliminary ruling by the Tribunale di Brescia, Terza Sezione Civile, (District Court, Brescia, Third Civil Chamber) by order of 30 July 1999 in the case of Leglerdata SpA against Ministero delle Finanze

20.11.1999              EN                      Official Journal of the European Communities                                            C 333/13
— Infringement of Community law, inasmuch as the contest-                  1. Is Article 11(1) of Italian Law No 448 of 23 December
     ed order denied the appellants a form of effective legal                  1998 (G.U.R.I. No 302 of 29 December 1998, ordinary
     protection, contrary to the provisions of Article 6 of the                supplement) compatible with Community law, in particu-
     European Convention for the Protection of Human Rights                    lar with Articles 10 and 12 of Council Directi-
     in conjunction with Article 6(2) of the Treaty on European                ve 69/335/EEC (1) of 17 July 1969 concerning indirect
     Union, by wrongly regarding the preliminary ruling pro-                   taxes on the raising of capital, inasmuch as it provides that
     cedure as an obligatory means of legal protection of the                  the administrative charge is payable at a flat annual rate
     interests of individuals.                                                 for registration of ‘other company documents’ for each of
                                                                               the years from 1985 to 1992, equal to the sum of the
                                                                               sum of ITL 750 000 for public limited companies and
                                                                               partnerships limited by shares and ITL 400 000 for private
                                                                               limited companies and ITL 90 000 for other companies?
                                                                           2. Is Article 11(3) of Law No 448/98 compatible with Com-
Reference for a preliminary ruling by the Tribunale di                         munity law, inasmuch as it provides that interest on the
Brescia, Terza Sezione Civile, (District Court, Brescia,                       sums to be reimbursed in so far as they exceed the
Third Civil Chamber) by order of 30 July 1999 in the                           sum provided for by Article 11(1) should be calculated
cases of (1) Markfactor SpA and (2) F. Apollonio & C. SpA                      according to the legal rate in force at the date on which
                 against Ministero delle Finanze                               that Law entered into force (2.5% per annum) and not
                                                                               according to the rate provided for by Article 5 with
                 (Cases C-303/99 and C-304/99)                                 respect to Article 1 of Law No 29 of 26 January 1961, as
                                                                               subsequently amended?
                          (1999/C 333/27)
                                                                           (1) OJ, English Special Edition 1969 (11), p. 412.
Reference has been made to the Court of Justice of the
European Communities by order of the Tribunale di Brescia,
Terza Sezione Civile, of 30 July 1999, received at the Court
Registry on 12 August 1999, for a preliminary ruling in the
cases of (1) Markfactor SpA and (2) F. Apollonio & C. SpA
against Ministero delle Finanze on the following question:
Is Article 11(1) of Italian Law No 448 of 23 December 1998                 Reference for a preliminary ruling from the Finanzgericht
(G.U.R.I. No 302 of 29 December 1998, ordinary supplement)                 Hamburg by order of that court of 29 April 1999 in the
compatible with Community law, in particular with Articles 10              case of Banque Internationale pour l’Afrique Occidentale
and 12 of Council Directive 69/335/EEC (1) of 17 July 1969                 S.A. (BIAO) in liquidation v Finanzamt für Großunterneh-
concerning indirect taxes on the raising of capital, inasmuch                                       men in Hamburg
as it provides that the administrative charge is payable at a flat
annual rate for registration of ‘other company documents’ for                                        (Case C-306/99)
each of the years from 1985 to 1992, equal to the sum of
the sum of ITL 750 000 for public limited companies and
partnerships limited by shares and ITL 400 000 for private                                           (1999/C 333/29)
limited companies and ITL 90 000 for other companies?
                                                                           Reference has been made to the Court of Justice of the
(1) OJ, English Special Edition 1969 (11), p. 412.                         European Communities by an order of the Finanzgericht
                                                                           Hamburg (Finance Court, Hamburg) of 29 April 1999, which
                                                                           was received at the Court Registry on 13 August 1999, for a
                                                                           preliminary ruling in the case of Banque Internationale pour
                                                                           l’Afrique Occidentale S.A. (BIAO) in liquidation v Finanzamt
                                                                           für Großunternehmen in Hamburg on the following questions:
Reference for a preliminary ruling by the Tribunale di
Brescia, Terza Sezione Civile, (District Court, Brescia,                   I. Jurisdiction of the Court of Justice to give a preliminary ruling
Third Civil Chamber) by order of 30 July 1999 in the case
      of Leglerdata SpA against Ministero delle Finanze
                                                                           Does the Court of Justice have jurisdiction in the procedure
                                                                           for preliminary rulings under Article 177 of the EC Treaty (old
                          (Case C-305/99)                                  version) (Article 234 EC in the version in force from 1 May
                                                                           1999 under the Treaty of Amsterdam of 2 October 1997 (new
                          (1999/C 333/28)                                  version)) to interpret the Fourth Council Directive 78/660/EEC
                                                                           of 25 July 1978 on the annual accounts of certain types of
Reference has been made to the Court of Justice of the                     companies (OJ 1978 L 222, p. 11, ‘the Directive’) not only
European Communities by order of the Tribunale di Brescia,                 where there is doubt as to the application in conformity with
Jerza Sezione Civile, of 30 July 1999, received at the Court               the Directive of the national commercial law on accounts of
Registry on 12 August 1999, for a preliminary ruling in the                capital companies [in this case, Paragraph 264 et seq. of the
case of Leglerdata SpA against Ministero delle Finanze on the              German Handelsgesetzbuch (Commercial Code, ‘the HGB’)],
following questions:                                                       but also: