CELEX: C1998/055/09
Language: en
Date: 1998-02-20 00:00:00
Title: JUDGMENT OF THE COURT (Sixth Chamber) of 11 December 1997 in Case C-42/96 (reference for a preliminary ruling from the Tribunale Civile e Penale di Venezia): Società Immobiliare SIF SpA v. Amministrazione delle Finanze dello Stato (Directive 69/335/EEC - Contribution of immovable property)

C 55/6                EN                  Official Journal of the European Communities                                      20.2.98
EEC, must be interpreted as not precluding a tax such as                  raising of capital, as amended by Council Directive
the regional charge on vehicle registration certificates.                 73/79/EEC of 9 April 1973 varying the field of
                                                                          application of the reduced rate of capital duty
                                                                          provided for in respect of certain company
(1) OJ C 64, 2.3.1996.
                                                                          reconstruction operations by Article 7(1)(b) of the
                                                                          Directive concerning indirect taxes on the raising of
                                                                          capital, by Council Directive 73/80/EEC of 9 April
                                                                          1973 fixing common rates of capital duty, by Council
                                                                          Directive 74/553/EEC of 7 November 1974 amending
                                                                          Article 5(2) of Directive 69/335/EEC, and by Council
                                                                          Directive 85/303/EEC of 10 June 1985 amending
               JUDGMENT OF THE COURT                                      Directive 69/335/EEC, does not apply to a national
                                                                          tax on any appreciation in the value of immovable
                       (Sixth Chamber)
                                                                          property, determined at the time when such property
                    of 11 December 1997                                   was contributed to a capital company. However,
                                                                          Directive 69/335/EEC, as amended, does apply to the
in Case C-42/96 (reference for a preliminary ruling from                  registration charge, the mortgage registration fee and
the Tribunale Civile e Penale di Venezia): SocietaÁ                       the Land Register fee.
Immobiliare SIF SpA v. Amministrazione delle Finanze
                         dello Stato (1)
                                                                     2. On a proper construction, Article 12 of Directive 69/
(Directive 69/335/EEC Ð Contribution of immovable                         335/EEC, as amended, authorises Member States,
                           property)                                      notwithstanding the prohibition laid down in
                         (98/C 55/09)                                     Article 10 thereof, to charge, in connection with an
                                                                          increase in the capital of a capital company brought
                                                                          about by the contribution of immovable property,
                                                                          taxes such as the registration charge, the mortgage
                (Language of the case: Italian)
                                                                          registration fee and the Land Register fee, provided
                                                                          that such taxes do not exceed those applicable to like
                                                                          transactions in the Member State charging them.
  (Provisional translation; the definitive translation will be
         published in the European Court Reports)                    (1) OJ C 108, 13.4.1996.
In Case C-42/96: reference to the Court under Article 177
of the EC Treaty from the Tribunale Civile e Penale (Civil
and Criminal District Court), Venice (Italy), for a
preliminary ruling in the proceedings pending before that
court between SocietaÁ Immobiliare SIF SpA and                                       JUDGMENT OF THE COURT
Amministrazione delle Finanze dello Stato Ð on the                                          (Fifth Chamber)
interpretation of Council Directive 69/335/EEC of 17 July
1969 concerning indirect taxes on the raising of capital                                 of 11 December 1997
(OJ, English Special Edition 1969 (II), p. 412), as                  in    Case C-83/97: Commission of the European
amended by Council Directive 73/79/EEC of 9 April 1973                      Community v. Federal Republic of Germany (1)
varying the field of application of the reduced rate of
capital duty provided for in respect of certain company              (Failure to fulfil obligations Ð Failure to transpose
reconstruction operations by Article 7(1)(b) of the                                      Directive 92/43/EEC)
Directive concerning indirect taxes on the raising of
                                                                                              (98/C 55/10)
capital (OJ L 103, 18.4.1973, p. 13), by Council Directive
73/80/EEC of 9 April 1973 fixing common rates of capital
duty (OJ L 103, 18.4.1973, p. 15), by Council Directive                              (Language of the case: German)
74/553/EEC of 7 November 1974 amending Article 5(2)
of Directive 69/335/EEC (OJ L 303, 3.11.1974, p. 9), and
by Council Directive 85/303/EEC of 10 June 1985
                                                                       (Provisional translation; the definitive translation will be
amending Directive 69/335/EEC (OJ L 156, 15.6.1985,
                                                                               published in the European Court Reports)
p. 23) Ð the Court (Sixth Chamber), composed of: H.
Ragnemalm (Rapporteur), President of the Chamber, G. F.
Mancini and G. Hirsch, Judges; G. Cosmas, Advocate-                  In Case C-83/97: Commission of the European
General; L. Hewlett, Administrator, for the Registrar, has           Communities (Agent: Götz zur Hausen) v. Federal
given a judgment on 11 December 1997, in which it has                Republic of Germany (Agents: Ernst Röder and Bernd
ruled:                                                               Kloke) Ð application for a declaration that, by failing to
                                                                     adopt within the prescribed period the laws, regulations
                                                                     and administrative provisions necessary to comply with
1. On a proper construction, Council Directive 69/335/               Council Directive 92/43/EEC of 21 May 1992 on the
     EEC of 17 July 1969 concerning indirect taxes on the            conservation of natural habitats and of wild fauna and