You are on page 1of 1

4.12.

1999 EN Official Journal of the European Communities C 352/7

JUDGMENT OF THE COURT JUDGMENT OF THE COURT

(Fifth Chamber)
of 14 September 1999
of 14 September 1999
in Case C-375/97 (reference for a preliminary ruling from
in Case C-275/97 (reference for a preliminary ruling from the Tribunal de Commerce de Tournai): General Motors
the Finanzgericht Köln): DE + ES Bauunternehmung Corporation v Yplon SA (1)
GmbH v Finanzamt Bergheim (1)

(Directive 78/660/EEC — Annual accounts — Principle of (Directive 89/104/EEC — Trade marks — Protection —
a true and fair view — Principle that valuations must be Non-similar products or services — Trade mark having a
made on a prudent basis — Principle that valuations must reputation)
be made separately — Global provisions for a number of
potential liabilities — Conditions governing the making of
provisions) (1999/C 352/14)

(1999/C 352/13)
(Language of the case: French)
(Language of the case: German)

(Provisional translation; the definitive translation will be published (Provisional translation; the definitive translation will be published
in the European Court Reports) in the European Court Reports)

In Case C-275/97: reference to the Court under Article 177 of In Case C-375/97: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Finanzgericht the EC Treaty (now Article 234 EC) from the Tribunal de
Köln, Germany, for a preliminary ruling in the proceedings Commerce (Commercial Court) de Tournai (Belgium) for a
pending before that court between DE + ES Bauunternehmung preliminary ruling in the proceedings pending before that
GmbH and Finanzamt Bergheim — on the interpretation of court between General Motors Corporation and Yplon SA —
the Fourth Council Directive (78/660/EEC) of 25 July 1978 on the interpretation of Article 5(2) of the First Council
based on Article 54(3)(g) of the Treaty on the annual accounts Directive (89/104/EEC) of 21 December 1988 to approximate
of certain types of companies (OJ 1978 L 222, p. 11) — the the laws of the Member States relating to trade marks (OJ
Court (Fifth Chamber), composed of: J.-P. Puissochet, President 1989 L 40, p. 1) — the Court, composed of: J.-P. Puissochet
of the Fifth Chamber, P. Jann, D.A.O. Edward (Rapporteur), (President of the Third and Fifth Chambers), acting for the
L. Sevón and M. Wathelet, Judges; P. Léger, Advocate General; President, P. Jann (President of Chamber), J.C. Moitinho de
R. Grass, Registrar, has given a judgment on 14 September Almeida, C. Gulmann (Rapporteur), J.L. Murray, D.A.O. Ed-
1999, in which it has ruled: ward, H. Ragnemalm, M. Wathelet and R. Schintgen, Judges;
F.G. Jacobs, Advocate General; R. Grass, Registrar, has given a
The Fourth Council Directive (78/660/EEC) of 25 July 1978 based judgment on 14 September 1999, in which it has ruled:
on Article 54(3)(g) of the Treaty on the annual accounts of certain
types of companies requires provision to be made for potential
liabilities under warranties, such as those in question in the main Article 5(2) of the First Council Directive (89/104/EEC) of
proceedings, as obligations arising in law before the date of the 21 December 1988 to approximate the laws of the Member States
balance sheet but whose effects will not become apparent until after relating to trade marks is to be interpreted as meaning that, in order
that date. A single provision for all such potential liabilities must be to enjoy protection extending to non-similar products or services, a
made where, as in the present case, a global valuation is the most registered trade mark must be known by a significant part of the
appropriate way of ensuring that the expenditure to be shown under public concerned by the products or services which it covers. In the
Liabilities represents a true and fair view of its amount. In the absence Benelux territory, it is sufficient for the registered trade mark to be
of Community rules specifically applying to the method and criteria known by a significant part of the public concerned in a substantial
for evaluating provisions for charges and liabilities, those provisions part of that territory, which part may consist of a part of one of the
should be determined under the conditions laid down by the national countries composing that territory.
legislation of the various Member States, on condition, however, that
the annual accounts give a true and fair view of the assets, financial
position and the profit or loss of the company and that the provisions
do not exceed in amount the sums which are necessary.
(1) OJ C 387 of 20.12.1997.

(1) OJ C 295 of 27.9.1997.