CELEX: C2000/047/05
Language: en
Date: 2000-02-19 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 11 November 1999 in Case C-350/98 (reference for a preliminary ruling from the Diikitiko Protodikio, Piraeus): Henkel Hellas ABEE v Greek State (Directive 69/335/EEC — Indirect taxes on the raising of capital — Tax on the capitalisation of undistributed profits)

C 47/4                  EN                        Official Journal of the European Communities                                          19.2.2000
                 JUDGMENT OF THE COURT                                                        JUDGMENT OF THE COURT
                          (Sixth Chamber)                                                              (Fifth Chamber)
                                                                                                   of 18 November 1999
                       of 11 November 1999
                                                                             in Case C-442/97 (reference for a preliminary ruling
in Case C-350/98 (reference for a preliminary ruling from                    from the Arbeidsrechtbank, Bruges): Jozef Van Coile v
the Diikitiko Protodikio, Piraeus): Henkel Hellas ABEE v                                     Rijksdienst voor Pensioenen (1)
                           Greek State (1)
                                                                             (Social security — Regulation (EEC) No 1408/71 (as
 (Directive 69/335/EEC — Indirect taxes on the raising of                    amended by Regulation (EEC) No 1248/92) — Benefits of
capital — Tax on the capitalisation of undistributed profits)                the same kind payable under the legislation of two or more
                                                                             Member States — Provision on reduction, suspension or
                                                                             withdrawal laid down by the legislation of a Member State
                                                                             — National legislation acknowledging periods in accordance
                           (2000/C 47/05)
                                                                             with a legal presumption (‘war years presumption’) where
                                                                             no pension right payable under another scheme (including a
                                                                                         foreign scheme) is established for them)
                    (Language of the case: Greek)
                                                                                                        (2000/C 47/06)
(Provisional translation; the definitive translation will be published
                   in the European Court Reports)                                                (Language of the case: Dutch)
In Case C-350/98: reference to the Court under Article 177 of                (Provisional translation; the definitive translation will be published
the EC Treaty (now Article 234 EC) from the Diikitiko                                           in the European Court Reports)
Protodikio (Administrative Court of First Instance), Piraeus,
Greece, for a preliminary ruling in the proceedings pending
before that court between Henkel Hellas ABEE and Greek State                 In Case C-442/97: reference to the Court under Article 177 of
— on the interpretation of Articles 4 and 7 of Council                       the EC Treaty (now Article 234 EC) from the Arbeidsrechtbank
Directive 69/335/EEC of 17 July 1969 concerning indirect                     (Labour Court), Bruges, (Belgium) for a preliminary ruling in
taxes on the raising of capital (OJ, English Special Edition 1969            the proceedings pending before that court between Jozef Van
(11), p. 412), as amended by Council Directive 85/303/EEC of                 Coile and Rijksdienst voor Pensioenen — on the interpretation
10 June 1985 (OJ 1985 L 156, p. 23) — the Court (Sixth                       of Council Regulation (EEC) No 1408/71 of 14 June 1971 on
Chamber), composed of: R. Schintgen, President of the Second                 the application of social security schemes to employed persons,
Chamber, acting as President of the Sixth Chamber, G. Hirsch                 to self-employed persons and to members of their families
and H. Ragnemalm (Rapporteur), Judges; N. Fennelly, Advo-                    moving within the Community, as amended by Council
cate General; H. von Holstein, Deputy Registrar, for the                     Regulation (EEC) No 1248/92 of 30 April 1992 (OJ 1992
Registrar, has given a judgment on 11 November 1999, in                      L 136, p. 7) — the Court (Fifth Chamber), composed of:
which it has ruled:                                                          D.A.O. Edward (Rapporteur), President of the Chamber,
                                                                             J.C. Moitinho de Almeida, L. Sevón, J.-P. Puissochet and
                                                                             M. Wathelet, Judges; S. Alber, Advocate General; L. Hewlett,
Council Directive 69/335/EEC of 17 July 1969 concerning indirect             Administrator, for the Registrar, has given a judgment on
taxes on the raising of capital, as amended by Council Directive             18 November 1999, in which it has ruled:
85/303/EEC of 10 June 1985, is to be interpreted as preventing a
tax from being levied on the capitalisation by a capital company of
                                                                             A national provision such as that at issue in the main proceedings
undistributed profits, such as the tax at issue in the main proceedings.
                                                                             under which an employed person who, between 1 January 1938 and
                                                                             1 January 1945, was in employment in respect of which minimum
                                                                             contributions were paid under a social security scheme of the State
                                                                             concerned is to be deemed to have paid sufficient contributions to
(1) OJ C 358 of 21.11.1998.                                                  establish that he was normally and principally employed throughout
                                                                             the period between the date on which the period of employment
                                                                             established came to an end and 1 January 1946, but under which
                                                                             that presumption is not applicable to periods of employment for
                                                                             which the person concerned receives a pension under a scheme of
                                                                             another State, does not constitute a provision on reduction, suspension