Judgment_paragraph 32 · Commission of the European Communities v Hellenic Republic (C-426/98)

32In the alternative, the Hellenic Government contends that the charges at issue are paid by way of fees or dues, within the meaning of Article 12(1)(e) of Directive 69/335, and are therefore compatible with that directive. Having regard to the case-law of the Court, which has held that an annual charge due in respect of the registration of capital companies in a register of companies (Joined Cases C-71/91 and C-178/91 Ponente Carni and Cispadana Costruzioni [1993] ECR I-1915) and a charge, even on a flat-rate basis, payable by way of consideration for an operation required by law in the public interest (Denkavit Internationaal and Others) may be paid by way of fees or dues within the meaning of Article 12(1)(e), the charges at issue, levied for the benefit of social insurance bodies by way of consideration for services provided by those affiliated to those bodies, are manifestly compatible with Directive 69/335.

Commission of the European Communities v Hellenic Republic (C-426/98)

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