CELEX: C1997/252/42
Language: en
Date: 1997-08-16 00:00:00
Title: Reference for a preliminary ruling from the Korkein Hallinto-oikeus by order of that court of 23 June 1997 in the case of AFS Intercultural Programs Finland ry (Case C-237/97)

16 . 8 . 97            EN                       Official Journal of the European Communities                                      No C 252/21
the 0stre Landsret (Eastern Regional Court), which was                              member comparable to children of the family, to be
received at the Court Registry on 27 June 1997, for a                               regarded as accommodation referred to in Article
preliminary ruling in the case of Skatteministeriet                                 2 ( l)(b)?
( Danish Ministry for Fiscal Affairs) v. Aktieselskabet
Forsikringsselskabet Codan, a limited-liability insurance                  2.2 . Are the training of the student and his parents, the
company, on the following question:                                                 selecting of the host family and the school in the host
                                                                                    country, and the preparation of documentation
Must Article 12 ( 1 ) ( a ) of Council Directive 69/335/EEC                         relating to the country to be regarded as other tourist
of 17 July 1969 concerning indirect taxes on the raising of                         services referred to in Article 2 ( 1 ) ( c)?
capital H be construed as authorizing duty to be charged
on the transfer of shares, irrespective of whether the                     ( 1 ) OJ No L 158 , 23 . 6 . 1990, p . 59 .
company which issued those shares is admitted to trade on
a Stock Exchange and irrespective of whether the share
transfer is effected through the Stock Exchange or directly
between the transferor and the acquiring party ?
(') OJ, English Special Edition 1969 ( II ), p. 412 .
                                                                           Action brought on 27 June 1997 by the Commission of
                                                                             the European Communities against the Kingdom of Spain
                                                                                                       ( Case C-238/97)
                                                                                                         ( 97/C 252/43
                                                                           An action against the Kingdom of Spain was brought
Reference for a preliminary ruling from the Korkein                        before the Court of Justice of the European Communities
Hallinto-oikeus by order of that court of 23 June 1997 in                  on 27 June 1997 by the Commission of the European
       the case of AFS Intercultural Programs Finland ry                   Communities, represented by Frank Benyon, Legal
                         ( Case C-237/97 )                                 Adviser, and Fernando Castillo de la Torre, of its Legal
                           ( 97/C 252/42 )                                 Service, acting as Agents, with an address for service in
                                                                           Luxembourg at the office of Carlos Gomez de la Cruz,
                                                                           Wagner Centre, Kirchberg.
Reference has been made to the Court of Justice of the
European Communities by an order of the Korkein                            The applicant claims that the Court should:
Hallinto-oikeus ( Supreme Administrative Court) of 23 June
 1997, which was received at the Court Registry on 27 June                  1 . declare that, by not adjusting the Agreement between
 1997, for a preliminary ruling in the case of AFS                                 Spain and Tunisia (') so as to give access to cargo­
 Intercultural Programs Finland ry on the following                                shares by Community nationals or by not
 questions:                                                                        communicating such adjustments, the Kingdom of
                                                                                   Spain has failed to fulfil its obligations under Articles 3
 1.     Does a student exchange journey of a duration of                           and 4 ( 1 ) of Regulation ( EEC ) No 4055/86 ( 2), and
        about six months or a year, the purpose of which is
        not travel or tourism but attending school in a                     2 . order the defendant to pay the costs.
        foreign country and getting to know its people and
        culture by living in a local family as a family member              Pleas in law and main arguments adduced in support:
        without payment, fall wholly or partly within
        the scope of Council Directive 90/314/EEC of 30                     Under Article 3 of Regulation ( EEC ) No 4055/86, cargo­
        June 1990 on package travel, package holidays                       sharing agreements contained in existing bilateral
        and package tours ( ! )? Are characteristics which                  agreements are to be phased out or adjusted . The
        emphasize the non-commercial nature of the                          provisions of Articles 10 and 12 of the Agreement
        organization of the journey, such as the fact that a                between Spain and Tunisia constitute cargo agreements
        participant has to pay only part of the travel costs                and are thus subject to that requirement. Article 4 ( 1 ) ( b )
        himself, that the journeys are organized in                         of the Regulation provides for an adjustment period
        cooperation between public-interest associations of                 ending on 1 January 1993 . With reference to Article
        different countries and are largely based on voluntary              4 ( 1 ) ( a ), the Commission notes that Spain did not accede
                                                                            to the United Nations              Code       of Conduct for Liner
        work, and that the journeys are supported by State
        cultural funds, of relevance for whether a student                  Conferences until 3 February 1994 . Regulation ( EEC )
        exchange journey falls within the scope of the                      No 4055/86 does not merely provide that Member States
        Package Travel Directive ?                                          are to request non-member countries to accept adjustment
                                                                            of such agreements: if there is no acceptance or even
  2.    If the student exchange journeys described above fall               formal acknowledgment of receipt of such a request, the
                                                                             agreements may be denounced ( such denouncement is
        within the general scope of the Package Travel
        Directive, an answer is also sought to the following                provided for in Article 22 of the Agreement with Tunisia ).
        questions concerning the detailed interpretation of
        Article 2 of that Directive :                                        (') Agreement on carriage by sea , Boletm Oficial del Estado,
                                                                                   1986 , p. 899 .
                                                                             ( 2 ) OJ No L 378 , 31 . 12 . 1986 , p . 1 .
  2.1 . Is long-term accommodation without payment,
        whose essence is living in a family as a family