CELEX: C1999/204/55
Language: en
Date: 1999-07-17 00:00:00
Title: Case C-177/99: Reference for a preliminary ruling from the Tribunal Administratif (Administrative Court), Nantes (First Chamber), France, by judgment of that court of 11 May 1999 in the case of Ampafrance SA v Directeur des Services Fiscaux de Maine-et-Loire

17.7.1999              EN                      Official Journal of the European Communities                                         C 204/29
     interpreted as permitting a Member State to enact national           Reference for a preliminary ruling from the Tribunal
     legislation under which:                                             Administratif (Administrative Court), Nantes (First
                                                                          Chamber), France, by judgment of that court of 11 May
     (a) a worker does not begin to accrue rights to the paid             1999 in the case of Ampafrance SA v Directeur des
         annual leave specified in Article 7 (or to derive any                          Services Fiscaux de Maine-et-Loire
         benefits consequent thereon) until he has completed
         a qualifying period of employment with the same                                            (Case C-177/99)
         employer; but
                                                                                                    (1999/C 204/55)
     (b) once that qualifying period has been completed, his
         employment during the qualifying period is taken into
         account for the purposes of computing his leave                  Reference has been made to the Court of Justice of the
         entitlement?                                                     European Communities by a judgment of the Tribunal Admi-
                                                                          nistratif (Administrative Court), Nantes (First Chamber),
                                                                          France, of 11 May 1999, which was received at the Court
2. If the answer to question 1 is ‘yes’, what are the factors             Registry on 17 April 1999, for a preliminary ruling in the
     that the national court should take into account in order            case of Ampafrance SA v Directeur des Services Fiscaux de
     to determine whether a particular qualifying period of               Maine-et-Loire, on the following question:
     employment with the same employer is lawful and pro-
     portionate? In particular, is it legitimate for a Member State
     to take into account the cost for employers of conferring            ‘Are the provisions of the Decision of 28 July 1989 of the
     the rights on those workers who are employed for less                Council of the European Communities (1) authorising the
     than the qualifying period?                                          French Government to derogate from the limit imposed by the
                                                                          Sixth Council Directive 77/388/EEC of 17 May 1977 and
                                                                          to extend to third parties exclusions of expenditure on
                                                                          accommodation, restaurants, hospitality and entertainment
                                                                          from the right to deduct tax compatible, first, with the
                                                                          objectives of the Sixth Directive and in particular Article 27
                                                                          thereof which stases that “the Council, acting unanimously on
                                                                          a proposal from the Commission, may authorise any Member
                                                                          State to introduce special measures for derogation from the
Reference for a preliminary ruling by the Conseil de                      provisions of this directive, in order to simplify the procedure
Prud’hommes, Metz (Miscellaneous Activities Chamber),                     for charging the tax or to prevent certain types of tax
by judgment of that tribunal of 14 April 1999 in the case                 evasion or avoidance”, and, second, with the principle of
of Didier Mayeur aginst APIM Association Promotion de                     proportionality between the tax objective pursued and the
                     l’Information Messine                                means employed?’
                         (Case C-175/99)                                  (1) Council Decision 89/487/EEC of 28 July 1989 authorising the
                                                                              French Republic to apply a measure derogating from the second
                                                                              subparagraph of Article 17(6) of the Sixth Directive 77/388/EEC
                         (1999/C 204/54)                                      on the harmonisation of the laws of the Member States relating
                                                                              to turnover taxes (OJ L 239, p. 21).
Reference has been made to the Court of Justice of the
European Communities by judgment of the Conseil de
Prud’hommes, Metz (Miscellaneous Activities Chamber) of
14 April 1999, received at the Court Registry on 11 May
1999, for a preliminary ruling in the case of Didier Mayeur
against APIM Association Promotion de l’Information Messine.
The Labour Tribunal, Metz, Miscellaneous Activities Chamber,              Reference for a preliminary ruling from the Bezirksge-
requests the Court of Justice to give a ruling on the following           richt Bregenz by order of that court of 29 December 1998
question:                                                                  in the land registration case of Doris Salzmann née Greif
‘Is Directive 77/187/EEC of 14 February 1977 on the approxi-                                        (Case C-178/99)
mation of the laws of the Member States relating to the
safeguarding of employees’ rights in the event of transfers of                                      (1999/C 204/56)
undertakings, businesses or parts of businesses (1) applicable
where the activity of a legal person governed by private law is           Reference has been made to the Court of Justice of the
transferred to a legal person governed by public law? Must                European Communities by an order of the Bezirksgericht
application of that directive be excluded where the activity is           Bregenz (District Court, Bregenz), Austria, of 29 December
transferred to a public service of an administrative nature?’             1998, which was received at the Court Registry on 14 May
                                                                          1999, for a preliminary ruling in the land registration case of
                                                                          Doris Salzmann née Greif on the following questions:
(1) OJ L 61 of 5.3.1977, p. 26.
                                                                          1. May nationals of a Member State of the European Union
                                                                               rely on free movement of capital even if a capital trans-
                                                                               action has no transnational element?