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C 258/30 EN Official Journal of the European Communities 15.8.


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.


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