You are on page 1of 2

15.8.

98 EN Official Journal of the European Communities C 258/29

Treaty as well as under Articles 12, 26 and 29 of Directive freedom of Community architects to provide their
71/305/EEC (1) as amended by Directive 89/440/EEC (2) services (by requiring proof that the main architect
and Articles 8, 11, 22 and 30 of Directive 93/37/EEC (3). was a member of the Architects' Association), the
DeÂpartement du Nord failed to fulfil its obligations
under Article 59 of the EC Treaty.
Pleas in law and main arguments adduced in support:
Ð Infringement of Article 12(5) of Directive 71/305/EEC
and of Article 11(5) of Directive 93/37/EEC: during
Ð Infringement of Article 12 of Directive 71/305/EEC the period 1993 to 1995, the Nord-Pas de Calais
and of Article 11 of Directive 93/37/EEC: during the Region did not publish any award notice.
period 1993 to 1995, the pre-notification procedure
was only rarely followed by the Nord-Pas de Calais
Region. So far as concerns the DeÂpartement du Nord, Ð Infringement of Article 8(3) of Directive 93/37/EEC:
the Commission found no pre-notification notice the French authorities refused to forward to the
published in the Official Journal of the European Commission the minutes of the procedures in issue.
Communities, Supplement S, during the same period.
(1) OJ L 185 of 16.8. 1971, p. 5.
(2) OJ L 210 of 21.7. 1989, p. 1.
Ð Infringement of Article 30 of Directive 93/37/EEC: the (3) OJ L 199 of 9.8. 1993, p. 54.
Commission acknowledges that the taking into
account of employment-related projects may be
considered to be a valid additional criterion, but only
as a condition of performance. By expressly presenting
an employment-related condition as a criterion for
awarding contracts, the French authorities have
infringed Article 30. Reference for a preliminary ruling by the Sixth Tax
Chamber of the Cour d'Appel de Bruxelles by judgment of
that court of 12 June 1998 in the case of Georges Van der
Zwalmen and Elisabeth Massart against the Belgian State
Ð Infringement of Article 22 of Directive 93/37/EEC: in
notices which appeared in the Official Journal of (Case C-229/98)
18 February 1995, the phrase limited number of (98/C 258/49)
candidates' (Heading 13), gives the impression that
that number could be less than 5.
Reference has been made to the Court of Justice of the
European Communities by the Sixth Tax Chamber of the
Ð Infringement of Article 29(2) of Directive 71/305/EEC Cour d'Appel de Bruxelles (Court of Appeal, Brussels) by
and of Article 30(2) of Directive 93/37/EEC: in most judgment of 12 June 1998, which was received at the
of the notices, the contracting authorities, in order to Court Registry on 26 June 1998, for a preliminary ruling
indicate the award criteria, resorted to the method of in the case of Georges Van der Zwalmen and Elisabeth
award by reference to the Public Contracts Code'. Massart v Belgian State, on the following questions:
However, a general reference to a provision of
domestic legislation cannot fulfil the obligation to
advertise. Must Article 13 of the Protocol on the Privileges and
Immunities of the European Communities be interpreted
as:
Ð Infringement of Article 59 of the EC Treaty: the
technical specifications selected by the contracting (1) prohibiting the Member States, under fiscal
authorities could have the effect of favouring national legislation applicable to personal tax, from creating,
undertakings who are familiar with the system of for the taxation of married couples and their
quality certification and which are used to providing children, a distinct category of taxpayers by reason of
documents or services in accordance with the the fact that one of them is a European official,
references laid down in the contract notice. Moreover, receiving as such earned income which is exempted
undertakings established in other Member States are under a convention, without reservation as to
not encouraged to submit tenders inasmuch as they progressive rates of tax, and from making for that
do not have the means of knowing beforehand category two separate assessments whereby the tax is
whether their qualifications comply with those determined for each of them on the basis of his own
technical particulars in the absence of any equivalent income and that of his children which is available to
qualification. him by operation of law, whilst at the same time,
where appropriate, each remains jointly and severally
liable for the tax debt of the household (see
Ð Infringement of Article 59 of the EC Treaty; Article 295 of the 1964 Income Tax Code and
infringement of Article 26 of Directive 71/305/EEC: by Article 394 of the 1992 Income Tax Code),
imposing restrictions in a number of notices on the whereas, for married couples in which one spouse
C 258/30 EN Official Journal of the European Communities 15.8.98

does not receive taxable earned income or receives Reference for a preliminary ruling from the Tribunal
insignificant earned income, under national law the Administratif de Chalons en Champagne (Administrative
assessment is made in the name of both spouses, and, Court, Chalons en Champagne) (First Chamber) by
with the exception of earned income, the income of judgment of that court of 23 June 1998 in the case of
the spouses is aggregated with the income of the Hugo Fernando Hocsman v Minister for Employment and
spouse who receives more, and, where the income of Solidarity
a spouse is less than 30 % of the aggregate earned (Case C-238/98)
income of both spouses, there is attributed to him a
(98/C 258/50)
portion of the earned income of the other spouse
which, together with his own earned income, enables
him to attain 30 % of that income, subject to a Reference has been made to the Court of Justice of the
maximum of BFR 270 000 (indexed), which may European Communities by a judgment of the Tribunal
result, by virtue of the progressive nature of tax rates, Administratif de Chalons en Champagne (First Chamber)
in a reduction of the tax payable by the spouses? of 23 June 1998, which was received at the Court Registry
on 7 July 1998, for a preliminary ruling in the case of
Hugo Fernando Hocsman v Minister for Employment and
(2) as prohibiting a Member State from refusing, by
Solidarity on the following question:
recourse to the separate taxation described under
No 1, the benefit of the marital allowance for the The Tribunal Administratif de Chalons en Champagne
spouse of a European official, with the exception of (First Chamber) seeks a preliminary ruling on the question
those who declare that they receive earned income whether an equivalence accorded by one Member State
which is exempted under a convention, without means that another Member State is required to verify, on
reservation as to progressive rates of taxation, of less the basis of Article 52 of the Treaty of Rome, whether
than BFR 270 000 (indexed), who does not receive the experience and qualifications evidenced thereby
non-exempted income of a sufficient amount for the correspond to those required for the award of national
benefit of the marital allowance to be totally offset diplomas and other formal qualifications, in particular
by the tax due by virtue of the aggregation of the in the case where the person benefiting from such
spouses' income and the progressive nature of the tax equivalence holds a diploma providing evidence of
rates'? specialist training acquired in a Member State and
included in the scope of a directive concerning the mutual
recognition of diplomas.

COURT OF FIRST INSTANCE

JUDGMENT OF THE COURT OF FIRST INSTANCE (United Kingdom), represented by Kevin F. Bodley,
of 25 June 1998 Solicitor, and Konstantinos Adamantopoulos, of the
Athens Bar, with an address for service in Luxembourg at
in Joined Cases T-371/94 and T-394/94: British Airways the Chambers of ArseÁne Kronshagen, 12 Boulevard de la
plc and Others and British Midland Airways Ltd v Foire, supported in Case T-371/94 by Kingdom of
Commission of the European Communities (1) Sweden, (Agent: Staffan Sandström), Kingdom of Norway,
(State aid Ð Air transport Ð Airline company in a critical (Agent: Margit Tveiten), Maersk Air I/S, established in
financial situation Ð Authorisation for an increase in Dragùer (Denmark), and Maersk Air Ltd, established in
capital) Birmingham (United Kingdom), represented by Roderic
O'Sullivan and Philip Wareham, Solicitors, having an
(98/C 258/51) address for service in Luxembourg at the Chambers of
Arendt & Medernach, 8-10 Rue Mathias Hardt, and in
(Language of the cases: English) both cases, Kingdom of Denmark (Agent: Peter Biering)
and United Kingdom of Great Britain and Northern
In Joined Cases T-371/94 and T-394/94: British Airways Ireland (Agents: John E. Collins and Richard Plender) v
plc, established in Hounslow (United Kingdom), Commission of the European Communities (Agents:
Scandinavian Airlines System Denmark-Norway-Sweden, Nicholas Khan, Ben Smulders and Ami Barav), supported
established in Stockholm, Koninklijke Luchtvaart by French Republic (Agents: Marc Perrin de Brichambaut,
Maatschappij NV, established in Amstelveen (the Edwige Belliard, Catherine de Salins and Jean-Marc
Netherlands), Air UK Ltd, established in Stansted (United Belorgey) and Compagnie Nationale Air France,
Kingdom), Euralair International, established in Bonneuil established in Paris, represented by Olivier d'Ormesson, of
(France), TAT European Airlines, established in Tours the Paris Bar, with an address for service in Luxembourg
(France), represented by Romano Subiotto, Solicitor, with at the Chambers of Jacques Loesch, 11 Rue Goethe Ð
an address for service in Luxembourg at the Chambers of application for the annulment of Commission Decision 94/
Elvinger, Hoss & Prussen, 15 Côte d'Eich, and British 653/EC of 27 July 1994 concerning the notified capital
Midland Airways Ltd, established in Castle Donington increase of Air France (OJ L 254 of 30.9. 1994, p. 73) Ð