Master's Program 2004/2005 Technical and Fiscal Barriers ... - Lexnet

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61996J0369 European Court reports 1999 Page I-08453 18 NOTES Mayr, Klaus: European Law Reporter 1999 p.506-507 Francq, Stéphanie: Revue du droit des étrangers 1999 p.789-792 Schaub, Günter: Entscheidungen zum Wirtschaftsrecht 2000 p.79-80 X: Journal des tribunaux du travail 2000 p.105 Konijn, Y.: Sociaal recht 2000 p.84-86 Van der Steen, I.: Nederlands tijdschrift voor Europees recht 2000 p.88-95 Luby, Monique: Journal du droit international 2000 p.493-494 Pellisé, Cristina: Revista Jurídica de Catalunya 2000 p.922-925 Martin, D.: European Journal of Migration and Law 2000 Vol.2 p.104-107 Urlesberger, Franz: Zeitschrift für Arbeitsrecht und Sozialrecht 2000 p.33-39 Friden, Georges: Annales du droit luxembourgeois 2000 p.349-352 Fallon, Marc: Revue critique de droit international privé 2000 p.728-737 Maretti, Simona: Massimario di giurisprudenza del lavoro 2000 p.223-233 Krebber, Sebastian: Zeitschrift für europäisches Privatrecht 2001 p.365-378 Duk, R.A.A.: S.E.W. ; Sociaal-economische wetgeving 2001 p.395-396 Jayme, Erik: Vergemeinschaftung des europäischen Kollisionsrechts 2001 p.31-40 Davies, Paul: Industrial Law Journal 2002 p.298-306 Quiñones Escamez, Ana: Revista de Derecho Comunitario Europeo 2002 p.435-453 PROCEDU Reference for a preliminary ruling ADVGEN Ruiz-Jarabo Colomer JUDGRAP Edward DATES of document: 23/11/1999 of application: 25/11/1996 © An extract from a JUSTIS database 188
61995J0188 European Court reports 1997 Page I-06783 1 Judgment of the Court of 2 December 1997 Fantask A/S e.a. v Industriministeriet (Erhvervministeriet). Reference for a preliminary ruling: Ostre Landsret - Denmark. Directive 69/335/EEC - Registration charges on companies - Procedural timelimits under national law. Case C-188/95. 1 Tax provisions - Harmonization of laws - Indirect taxes on the raising of capital - Registration of capital companies - Duties paid by way of fees or dues - Concept - Charges in direct proportion to the capital raised - Excluded (Council Directive 69/335, Art. 12(1)(e)) 2 Tax provisions - Harmonization of laws - Indirect taxes on the raising of capital - Charges levied in breach of Directive 69/335 - Recovery - Procedures - Application of national law - Limits - Application of a principle of national law excluding the recovery of charges levied in breach of Community law over a long period and without the knowledge of either the national authorities or the persons liable to pay the charges - Not permissible (Council Directive 69/335) 3 Tax provisions - Harmonization of laws - Indirect taxes on the raising of capital - Charges levied in breach of Directive 69/335 - Recovery - Limitation period - Application of national law - Permissible - Conditions (Council Directive 69/335) 4 Tax provisions - Harmonization of laws - Indirect taxes on the raising of capital - Directive 69/335 - Articles 10 and 12(1)(e) - Direct effect (Council Directive 69/335, Arts 10 and 12(1)(e)) 5 On a sound construction of Article 12(1)(e) of Directive 69/335 concerning indirect taxes on the raising of capital, in order for charges levied on registration of public and private limited companies and on their capital being increased to be by way of fees or dues, their amount must be calculated solely on the basis of the cost of the formalities in question. It may, however, also cover the costs of minor services performed without charge. In calculating their amount, a Member State is entitled to take account of all the costs related to the effecting of registration, including the proportion of the overheads which may be attributed thereto. Furthermore, a Member State may impose flat-rate charges and fix their amount for an indefinite period, provided that it checks at regular intervals that they continue not to exceed the average cost of the registrations at issue. It follows that charges with no upper limit which increase directly in proportion to the nominal value of the capital raised cannot amount to duties paid by way of fees or dues within the meaning of Article 12(1)(e) of the directive, since the amount of such charges will generally bear no relation to the costs actually incurred by the authority on the registration formalities. 6 Community law precludes actions for the recovery of charges levied in breach of Directive 69/335 from being dismissed on the ground that those charges were imposed as a result of an excusable error by the authorities of the Member State inasmuch as they were levied over a long period without either those authorities or the persons liable to them having been aware that they were unlawful. While the recovery of sums levied in breach of Community law may, in the absence of Community rules governing the matter, be sought only under the substantive and procedural conditions laid down by the national law of the Member States, those conditions must nevertheless be no less favourable than those governing similar domestic claims nor render virtually impossible or excessively difficult the exercise of rights conferred by Community law. The application of a general principle of national © An extract from a JUSTIS database 189
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