CELEX: C1996/158/18
Language: en
Date: 1996-06-01 00:00:00
Title: Reference for a preliminary ruling from the Tullilautakunta by interim order of that body of 27 March 1996 in the proceedings brought by Outokumpu Oy (Case C-115/96)

No C 158/8               EN                    Official Journal of the European Communities                                          1 . 6 . 96
      the legislation applicable for the grant of benefits is to                  assimilation and simplification thresholds a detailed
      apply permanently even if the right to orphans' pension                     declaration of all its intra-Community imports and
      first arose in the Member State which is competent                          exports, has Council Regulation ( EEC ) No 3330/91 of
      thereunder ( in this case the State of residence ) but has                  7 November 1991 (') introduced a measure having an
      subsequently been lost by reason of the attainment of an                    effect equivalent to a quantitative restriction on trade
      age limit, while in another Member State whose                              in goods between Member States prohibited by
      legislation was also applicable to the insured person, a                    Articles 30 and 34 of the EEC Treaty ?
      right to orphan's pension would run beyond that time
      in pursuance of Article 79 of Regulation ( EEC )                     ( b ) Does the obligation to provide the data required under
      No 1408/71 , or is there in such a case a change                            the Intrastat collection system in both the importing
      of the legislation applicable in accordance with                            and the exporting country, breach of which is subject to
      Article 78 ( 2 ) ( b ) ( ii ) of the Regulation ?                           criminal sanctions under Luxembourg law in the event
                                                                                  of non-submission of the information requested to
 2 . Does the expectation of continuing to receive orphans '                      the Service central de la statistique et des études
      pension already granted by a Member State under a                           économiques ( Central Statistics and Economics Unit ),
      convention concluded between two Member States and                          constitute for traders a constraint that is unjustified and
      transposed into national law for a longer period ( for                      disproportionate in relation to the general-interest
      example in the case of education or vocational training                     objective pursued and is it therefore contrary to the
      extending beyond the completion of the 18th year ) than                     third paragraph of Article 3b of the EEC Treaty as
      the orphans' pension which is to be granted pursuant to                     inserted by Article G ( 5 ) of the Treaty on European
      the legislation of another Member State, applicable                         Union signed at Maastricht on 7 February 1992 ?
      under Article 78 ( 2 ) ( b ) of Regulation ( EEC )
      No 1408/71 , constitue one of the social security                    C ) OJ No L 316 , 16 . 11 . 1991 , p . 1 .
      advantages which orphans must not lose by virtue of
      the fact that the said convention lias been rendered
      inapplicable by the entry into force of Regulation ( EEC )
      No 1408 /71 ?
 3 . If Question 2 is answered in the affirmative : Can
      orphans who were already entitled, before Regulation                 Reference for a preliminary ruling from the Tullilautakunta
      ( EEC ) No 1408/71 came into force, to orphans'                     by interim order of that body of 27 March 1996 in the
      pensions according to the law of a Member State in                               proceedings brought by Outokumpu Oy
      pursuance of a social insurance convention concluded                                          ( Case C-1 15/96 )
      between two Member States again rely on that
      entitlement where there is no longer any right to                                               ( 96/C 158 / 18 )
      a benefit which first arose under the legislation
      of another Member State applicable under                             Reference has been made to the Court of Justice of the
      Article 78 ( 2 ) ( b ) of Regulation ( EEC ) No 1408/71 ?            European Communities by an interim order of the
                                                                          Tullilautakunta ( Customs Committee ) of 27 March 1996 ,
(') OJ , English Special Edition 1971 ( II ), p . 416 .                   which was received at the Court Registry on 10 April 1 996 ,
                                                                          for a preliminary ruling in the proceedings brought by
                                                                           Outokumpu Oy on the following questions :
                                                                           1 . Is the duty levied on electricity to be regarded as a
                                                                                customs duty or other charge having equivalent effect
                                                                                prohibited by Articles 9 and 12 of the EC Treaty, if the
Reference for a preliminary ruling from the Tribunal de                         electricity duty is determined with respect to electricity
Police, Luxembourg, by judgment of that court of 2 April                        imported from another Member State on the basis of the
1996 in the case of Ministère Public v. René Kieffer and                        amount of electricity received by the recipient of
                               Romain Thill                                     electricity during a tax period, whereas with respect to
                            ( Case C-1 14/96 )                                  domestically produced electricity the duty is determined
                                                                                on the basis of the amount produced during a tax
                              ( 96/C 158/17)                                    period ?
Reference has been made to the Court of Justice of the                          What effect does it have on the assessment of the matter
European Communities by a judgment of the Tribunal de                           that the rate of duty is different for electricity produced
Police ( Local Criminal Court ), Luxembourg, of 2 April                          by different production methods ? Duty of 2,4 p/kWh is
1996 , which was received at the Court Registry on 9 April                      levied on electricity produced by nuclear power, and the
 1 996 , for a preliminary ruling in the case of Ministère Public               rate of duty levied on imported electricity is 2,2 p/kWh .
( Public Prosecutor's Office ) v . René Kieffer and Romain                      Duty of 0,4 p/kWh is levied on electricity produced by
Thill on the following questions :                                              water power .
( a ) In so far as it requires Member States to obtain from               2 . Is the tax system described in Question 1 to be regarded
       every undertaking exceeding the stipulated exclusion,                    as an internal taxation system of a Member State ,
 ---pagebreak--- 1 . 6 . 96             EN                   Official Journal of the European Communities                                   No C 158/9
      contrary to Article 95 of the EC Treaty, which taxes             Handelsrejsende acting as Agent for Carina Mosbsek v .
      electricity supplied from other Member States more               Lonmodtagernes Garantifond on the following question:
      heavily than domestically produced electricity ?
                                                                       In a situation where the employer is not established in the
3 . If the answer to Question 1 or 2 is in the affirmative, is         Member State in which the employee is resident and is solely
      the system described therein to be regarded as contrary          represented in the State of the employee's residence by way
      to the EC Treaty in its entirety or in some respects ?           of the said employee's work, which, inter alia, is carried out
                                                                       in office premises rented by the employer for the employee's
                                                                       use , is it the guarantee institution in the country where the
                                                                       employer is established or the guarantee institution in the
                                                                       country where the employee is resident which, on the
                                                                       employer's insolvency, according to Article 3 of Directive
Reference for a preliminary ruling by the Bundesfinanzhof
                                                                       80/987/EEC on the approximation of the laws of the
by order of 8 February 1996 in the case of Reisebiiro Binder
                                                                       Member States relating to the protection of employees in the
         GmbH v. Finanzamt Stuttgart-Kôrperschaften
                                                                       event of the insolvency of their employer ( l ) is to guarantee
                        ( Case C-1 16/96                               payment of the employee's outstanding claims resulting
                          ( 96/C 158/ 19 )                             from the employment relationship in question ?
Reference has been made to the Court of Justice of the                 (') OJ No L 283 , 28 . 10 . 1980 , p . 23 .
European Communities by order of the Bundesfinanzhof
( Federal Finance Court), Fifth Chamber, of 8 February
1996 , which was received at the Court Registry on 10 April
1996 , in the case of Reisebiiro Binder GmbH v . Finanzamt
Stuttgart-Kôrperschaften          ( Stuttgart    Tax      Office :
Corporations ), on the following questions :
                                                                       Reference for a preliminary ruling from the Lansràtten,
Is Article 9 ( 2 ) ( b ) of Directive 77/388/EEC (') to be             County of Kopparberg, by order of that court of 22 March
interpreted as meaning that for the determination of the               1996 in the case of Jessica Safir v. County of Kopparberg
taxable amount for that part of the transport which takes                                        Tax Authority
place within the country in the case of cross-frontier                                         ( Case C-l 18/96 )
transport of passengers the inclusive consideration :                                            ( 96/C 158/21 )
( a ) must always be apportioned according to the
       proportion of the distances covered, so that stopping           Reference has been made to the Court of Justice of the
       and waiting times between the portions of the                   European Communities by an order of the Lansràtten
       transport, for example with educational trips, are not          ( County Administrative Court ) Kopparberg of 22 March
       taken into account, or                                          1 996 , which was received at the Court Registry on 12 April
                                                                       1996 , for a preliminary ruling in the case of Jessica Safir
( b ) does the provision contain only a rule with regard to the        v . County of Kopparberg Tax Authority on the following
       place where the transport services are supplied , under         question :
       which that place is to be determined only according to
       the distances covered, so that the Member States are            Where in a Member State , the taxation of savings policies
       free to determine the criterion by which the inclusive          issued by domestic life assurance companies and foreign life
       consideration is to be apportioned between the taxable          assurance companies conducting insurance business in the
       and the non-taxable parts of the transport ?                    Member State through an establishment, takes the form of a
                                                                       tax on yield from insurance capital calculated in a standard
C ) OJ No L 145 , 1977, p . 1 .                                        way and levied on the insurer, is it contrary to Articles 6 , 59,
                                                                       60 or 73b and 73d of the Treaty of Rome for tax to be
                                                                       charged — with the aim of maintaining competitive
                                                                       neutrality between domestic and foreign savings policies —
                                                                       on insurance premiums paid by policyholders resident in the
                                                                       Member State under life assurance policies contracted with
Reference for a preliminary ruling by the 0stre Landsret by            insurers which are established in another Member State and
a decision of that court of 27 March 1996 in the case of               which are operating in the firstmentioned Member State in
Danmarks Aktive Handelsrejsende acting as Agent for                    accordance with the rules on corss-border insurance
       Carina Mosbaek v. Lonmodtagernes Garantifond                    activities, if the tax on the aforementioned insurance
                        ( Case C-1 17/96 )                             premiums can, upon application to the tax administration,
                           ( 96/C 158/20 )                             be reduced entirely, or by 50 % in the event that the
                                                                       insurance company established abroad is subject to income
                                                                       tax in the State in which it is domiciled that is comparable to
Reference has been made to the Court of Justice of the                 the tax charged on domestic savings policies in the other
European Communities by an order of the 0stre Landsret                 Member State ?
( Eastern Regional Court ) of 27 March 1996 , which was
received at the Court Registry on 12 April 1996 , for a
preliminary ruling in the case of Danmarks Aktive