CELEX: C1997/094/12
Language: en
Date: 1997-03-22 00:00:00
Title: References for preliminary rulings by the Pretura di Roma by orders of that court of 17 December 1996 in the cases of Ministero delle Finanze v. 1. IN.CO.GE.'90 srl; 2. Idelgard srl; 3. IRIS '90 srl; 4. Camed srl; 5. PPA - Pomezia Progetti Appalti srl; 6. Edilcam srl; 7. Impresa A. Cecchini EC srl; 8. EMO srl; 9. Emoda srl; 10. Sappesi srl; 11. ING. Luigi Martini srl; 12. Giacomo srl and 13. Mafar srl (Cases C-10/97 to C-22/97)

No C 94/6            1 EN |                   Official Journal of the European Communities                                   22 . 3 . 97
regulations or administrative provisions necessary to                    national court must not take account of those internal
comply fully with Council Directive 90/434/EEC of 23 July                provisions, even when classifying the legal relationship on
1990 on the common system of taxation applicable to                      the basis of which a national of a Member State calls on
mergers, divisions, transfers of assets and exchanges of                 the finance administration to refund sums that were paid
shares concerning companies of different Member                          in contravention of the said Article 10 of Directive 69/
States ('), the Hellenic Republic has failed to fulfil its               335/EEC .
obligations under the EC Treaty.
                                                                         (') OJ No L 249 , 3 . 10 . 1969 , p . 25 .
Pleas in law and main arguments adduced in support:
Under Article 12 ( 1 ) of the Directive, the Member States
were to comply with the provisions of the Directive not
later than 1 January 1992 and to inform the Commission
thereof. The Greek authorities acknowledge that they have                References for a preliminary ruling by the Tribunal
not yet adopted the necessary provisions by reason of                    Superior de Justicia de Catalunya by orders of that court
internal difficulties in the Greek legal system and the                  of 3 and 9 December 1996 in the cases of ( i ) Fuerzas
failure so far to adopt, at Community level, the Tenth                   Eléctricas de Catalunya SA (Fecsa) and (ii ) Autopistas
Directive on cross-border company mergers and the                        Concesionaria Española SA against Tribunal Económico­
Regulation on the statute for a European company.                        Administrativo Regional de Catalunya and Departament
                                                                             d'Economia i Finances de la Generalitat de Catalunya
The Commission observes that those reasons cannot                                       ( Cases C-31/97 and C-32/97)
exempt the Hellenic Republic from its obligation to                                                   ( 97/C 94/ 13 )
implement the Directive .
                                                                         Reference has been made to the Court of Justice of the
(') OJNoL225 , 20 . 8 . 1990 , p . 1 .
                                                                         European Communities by orders of the Tribunal Superior
                                                                         de Justicia de Catalunya ( High Court of Justice,
                                                                         Catalunya ) of 3 and 9 December 1996 , which was
                                                                         received at the Court Registry on 23 January 1997, for a
                                                                         preliminary ruling in the cases of ( i ) ( Case C-31 /97)
                                                                         Fuerzas Eléctricas de Catalunya SA ( Fecsa ) and ( ii ) ( Case
References for preliminary rulings by the Pretura di Roma                C-32/97) Autopistas Concesionaria Española SA against
by orders of that court of 17 December 1996 in the cases                 Tribunal Economico-Administrativo Regional de Catalun­
of Ministero delle Finanze v. 1 . IN.CO.GE.'90 srl; 2 . Idel­
                                                                         ya and Departament d'Economia i Finances de la Genera­
gard srl; 3 . IRIS '90 srl; 4. Camed srl; 5 . PPA — Pomezia              litat de Catalunya on the following question:
Progetti Appalti srl; 6. Edilcam srl; 7. Impresa A. Cecchini
EC srl; 8 . EMO srl; 9. Emoda srl; 10. Sappesi srl; 11 .                 Having regard to Articles 11 ( b ) and 12 of Council
ING. Luigi Martini srl; 12 . Giacomo srl and 13 . Mafar srl              Directive 69/335/EEC ( 1 ) of 17 July 1969, is the purported
                  ( Cases C- 10/97 to C-22/97)                           levying by the Spanish Administration of the duty on
                          ( 97/C 94/12 )                                 transfers of assets and documented legal transactions on
                                                                         records of redemption ( repayment of loans ) in conformity
                                                                         with Community law, or on the contrary does it conflict
Reference has been made to the Court of Justice of the                   with Community law with the result that it must be
European Communities by orders of the Pretura di Roma                    disallowed as being incompatible therewith ?
( Magistrate's Court, Rome ) of 17 December 1996 , which
were received at the Court Registry on 16 January 1997,                  (') OJ No L 249, 3 . 10 . 1969 , p. 25 .
for preliminary rulings in the cases of Ministero delle Fi­
nanze v. 1 . IN. CO . GE. ' 90 srl ; 2 . Idelgard srl ; 3 . IRIS ' 90
srl; 4 . Camed srl ; 5 . PPA — Pomezia Progetti Appalti srl;
6 . Edilcam srl ; 7. Impresa A. Cecchini EC srl; 8 . EMO srl ;
9 . Emoda srl; 10 . Sappesi srl; 11 . ING. Luigi Martini srl ;
12 . Giacomo srl and 13 . Mafar srl, on the following                    Reference for a preliminary ruling from the Rechtbank
question :                                                               van Koophandel by judgment of that court of 10 January
                                                                         1997 in the case of Colim NV against Bigg's Continent
Whether the imcompatibility with Article 10 of Council                                                  Noord NV
Directive 69/335/EEC (') of 17 July 1969 , as interpreted                                           ( Case C-33/97)
by the Court of Justice in its judgment of 20 April 1993
( in Joined Cases C-71/91 and C-178/91 Ponenti Carni and                                              ( 97/C 94/14 )
Cispadana Costruzione v. Amministrazione delle Finanze
dello Stato [ 1993 ] ECR I, p. 1915 ), of Article 3 ( XVIII )            Reference has been made to the Court of Justice of the
and (XIX ) of Decree Law No 853 of 19 December 1984,                     European Communities by a judgment of- the Rechtbank
converted into Law No 17 of 17 February 1985 , means,                    van Koophandel ( Commercial Court ) of 10 January 1997,
on the basis of the criteria for integration of national law             which was received at the Court Registry on 27 January
and Community law which that Court has laid down, that                    1997, for a preliminary ruling in the case of Colim NV
the said Article 3 ( XVIII ) and ( XIX ) must be set aside in            against Bigg's Continent Noord NV on the following
their entirety, and in particular whether it means that the              questions :