alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
# Official Journal C 26/2021

| | ISSN 1977-091X |
| --- | --- |
| Official Journal
  of the European Union | C 26 |
| | |
| English edition | Information and Notices | Volume 6422 January 2021 |

ISSN 1977-091X

Official Journal

of the European Union

C 26

English edition

Information and Notices

Volume 6422 January 2021

---

| Contents | page |
| --- | --- |
| | III   Preparatory acts |
| | COURT OF AUDITORS |
| 2021/C 26/01 | Opinion No 11/2020 (pursuant to Articles 287(4) and 322(2), TFEU) concerning the draft Council Regulation (EU, Euratom) amending Regulation (EEC, Euratom) No 1553/89 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (document 12771/20, interinstitutional file 2018/0133 (NLE)) | 1 |

Contents

page

III   Preparatory acts

COURT OF AUDITORS

2021/C 26/01

Opinion No 11/2020 (pursuant to Articles 287(4) and 322(2), TFEU) concerning the draft Council Regulation (EU, Euratom) amending Regulation (EEC, Euratom) No 1553/89 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (document 12771/20, interinstitutional file 2018/0133 (NLE))

(pursuant to Articles 287(4) and 322(2), TFEU)

1

---

| EN | |
| --- | --- |

EN
#### Richard N. and Martha A. SMITH, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

No. 76-2928.

United States Court of Appeals, Fifth Circuit.

Feb. 27, 1978.

H. Dean Owen, Jr., H. E. Dickey, Jr., Fort Worth, Tex., for plaintiffs-appellants.

*436Michael P. Carnes, • U. S. Atty., Fort Worth, Tex., Michael L. Paup, Atty., Scott P. Crampton, Asst. Atty. Gen., Francis J. Gould, Atty., Gilbert E. Andrews, Acting Chief, Appellate Sec., Dept, of Justice, Washington, D. C., for defendant-appellee.

Before COLEMAN and FAY, Circuit Judges and KING,* District Judge.

*

 Judge James Lawrence King, Southern District of Florida, sitting by designation.

PER CURIAM:

Appellant, the owner of two moving vans, seeks to contest a deficiency assessment by the Commissioner of Internal Revenue for unpaid withholding and social security taxes on the earnings of the van drivers during the last three quarters of 1970 and the first quarter of 1971. The appellant paid a portion of the assessment and brought suit in the District Court for a refund of that amount and an abatement of the remainder of the assessment. The government asserted a counterclaim for the unpaid balance.

The deficiency assessment was based upon the Commissioner’s determination that the drivers of the vans qualified as the taxpayer’s employees under the provisions of the Internal Revenue Code of 1954. The taxpayer argued below, as before this court, that the two long distance drivers were independent contractors, not employees, and therefore, that he is not liable for federal employment taxes. The District Court found in favor of the government, and the taxpayer appealed.

Because the District Court’s judgment turns upon an issue of fact, the standard of review to be applied by this court is one of clear error. The issue presented on appeal, therefore, is whether the District Court clearly erred in its determination that the two drivers were, in fact, the appellant’s employees. We find that it did not.

The trial court recognized that the determination of an individual’s status as employee or independent contractor for tax purposes is based on “the usual common law rules applicable in determining the employer-employee relationship.” 26 U.S.C.A. § 3121(d)(2) (Internal Revenue Code). Thereupon, it applied accepted common law factors considered relevant to a determination of an employment relationship to the facts of the case. *See Avis Rent-A-Car System, Inc. v. United States,*503 F.2d 423 (2nd Cir. 1974). This court, recognizing the trial court’s primary responsibility to make such a factual determination, finds and concludes that there was no clear error in this analysis, and the judgment of the District Court is therefore affirmed.

AFFIRMED.
**Exhibit 32**

 

CERTIFICATION PURSUANT TO18 U.S.C. SECTION 1350,AS ADOPTED PURSUANT TOSECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

 

In connection with the annual report of FTD Group, Inc.(the “Company”) on Form 10-Q for the quarter ended September 30, 2005,as filed with the Securities and Exchange Commission on the date hereof (the “Report”),each of the undersigned officers of the Company certifies, pursuant to 18U.S.C. Section 1350, as adopted pursuant to Section 906 of theSarbanes-Oxley Act of 2002, that, to such officer’s knowledge:

 

(1)           The Reportfully complies with the requirements of Section 13(a) or 15(d) ofthe Securities Exchange Act of 1934; and

 

(2)           Theinformation contained in the Report fairly presents, in all material respects,the financial condition and results of operations of the Company.

 

Theforegoing certification is being furnished solely pursuant to 18 U.S.C. Section 1350and is not being filed as part of the Report or as a separate disclosuredocument.

 

 

Date:  November 10, 2005

 
|   | /S/ MICHAEL J. SOENEN |                                  |
|--------|-----------------------|---------------------------------------|
|   | Name:                 | Michael J. Soenen                     |
|   | Title:                | President and Chief Executive Officer |
|   |                  |
|   |                  |
|   | /S/ CARRIE A. WOLFE   |                                  |
|   | Name:                 | Carrie A. Wolfe                       |
|   | Title:                | Chief Financial Officer               |
|        |                       |                                       |  |  |

 

----
Christopher DICESARE, James Little, and Johanna MacArthur, individually and on behalf of all others similarly situated v. The CHARLOTTE-MECKLENBURG HOSPITAL AUTHORITY, d/b/a/ Carolinas Healthcare System

No. 156P17

Supreme Court of North Carolina.

September 28, 2017

Russ Ferguson, III, Attorney at Law, James P. Cooney, III, Attorney at Law, Mark J. Horoschak, Attorney at Law, Brian Allen Hayles, Attorney at Law, Sarah Motley Stone, Attorney at Law, Charlotte, for The Charlotte-Mecklenburg Hospital Authority, d/b/a Carolinas Healthcare System.

Reynolds Michael Elliot, Attorney at Law, for DiCesare, Christopher, et al.

Linwood Jones, Attorney at Law, Raleigh, for N.C. Hospital Association.

***ORDER***

Upon consideration of the petition filed by Defendant on the 19th of May 2017 in this matter for a writ of certiorari to review the order of the North Carolina Business Court, the following order was entered and is hereby certified to the North Carolina Business Court:

"Denied by order of the Court in conference, this the 28th of September 2017."
April 25,1997                                                          (Logo)EDS



                       Consumer Asset Management Division
                     of Electronic Data Systems Corporation
                        Annual Statement as to Compliance



The  management of the Consumer  Asset  Management  Division of Electronic  Data
Systems  Corporation has reviewed the activities of the Division during the year
ended December 31, 1996 and of the  performance  under the Pooling and Servicing
Agreement  relating  to Equicon Mortgage Loan Trust 1994-1,  dated March 1, 1994
has been made under my  supervision,  and to the best of my knowledge,  based on
such review,  the Consumer Asset Management  Division of Electronic Data Systems
Corporation  has fulfilled all its  obligations  under the Pooling and Servicing
Agreement  relating to Equicon  Mortgage Loan Trust 1994- 1, dated March 1, 1994
for the year ended December 31, 1996.


/s/Mark S. O'Bryan
Mark S. O'Bryan
Chief Operating 0fficer
Consumer Asset Management Division



                                              Consumer Asset Management Division
                                              190 South Warner Road
                                              Wayne, Pennsylvania 19087-2127
                                              (610) 989-1000
                                              FAX:(610) 975-3665
STATE of North Carolina, Plaintiff, v. Tommy Dale CLOER, Defendant.

No. COA17-23

Court of Appeals of North Carolina.

Filed: March 6, 2018

NO ERROR.
STATE of North Carolina v. Deandre Blu TILGHMAN

No. COA17-27

Court of Appeals of North Carolina.

Filed: September 5, 2017

DISMISSED IN PART; NO ERROR IN PART; NO PLAIN ERROR IN PART.
```

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4379 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 4379

To prohibit any appropriation of funds for the National Labor Relations 
                                 Board.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             April 2, 2014

  Mr. Salmon introduced the following bill; which was referred to the 
                Committee on Education and the Workforce

_______________________________________________________________________

                                 A BILL

 
To prohibit any appropriation of funds for the National Labor Relations 
                                 Board.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. FUNDING PROHIBITION.

    No funds are authorized to be appropriated for the National Labor 
Relations Board.
                                 <all>
```
```

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4429 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 4429

 To amend the Internal Revenue Code of 1986 to permanently extend the 
            subpart F exemption for active financing income.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             April 8, 2014

Mr. Tiberi (for himself, Mr. Neal, Mr. Sam Johnson of Texas, Mr. Larson 
of Connecticut, Mr. Brady of Texas, Mr. Kind, Mr. Nunes, Mr. Pascrell, 
 Mr. Boustany, Mr. Crowley, Mr. Schock, Mr. Reed, Ms. Linda T. Sanchez 
 of California, Mr. Young of Indiana, and Mr. Thompson of California) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                                 A BILL

 
 To amend the Internal Revenue Code of 1986 to permanently extend the 
            subpart F exemption for active financing income.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. PERMANENT SUBPART F EXEMPTION FOR ACTIVE FINANCING INCOME.

    (a) Banking, Financing, or Similar Businesses.--Subsection (h) of 
section 954 of the Internal Revenue Code of 1986 (relating to special 
rule for income derived in the active conduct of banking, financing, or 
similar businesses) is amended by striking paragraph (9).
    (b) Insurance Businesses.--Subsection (e) of section 953 of such 
Code (relating to exempt insurance income) is amended by striking 
paragraph (10) and by redesignating paragraph (11) as paragraph (10).
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years of a foreign corporation beginning after 
December 31, 2013, and to taxable years of United States shareholders 
with or within which such taxable years of such foreign corporation 
end.
                                 <all>
```
| 1.   | the Report fully complies with the      requirements of Section 13(a) or 15(d) of the Securities Exchange Act of      1934; and |
|----------------|---------------------------------------------------------------------------------------------------------------------------------|

| 2.   | the information contained in the      Report fairly presents, in all material respects, the financial condition      and results of operations of TIM Participações S.A. |
|----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| By:    | /s / Luca    Luciani |                         |
|--------|---------------------------|------------------------------|
|   | Name:                     | LucaLuciani                  |   |
|   | Title:                    | Chief Executive      Officer |   |

| By:    | /s / Claudio    Zezza |                         |
|--------|----------------------------|------------------------------|
|   | Name:                      | Claudio    Zezza             |   |
|   | Title:                     | Chief Financial      Officer |   |

----
EHMANN, et al. v. MEDFLOW, INC., et al.

433A17-1

Supreme Court of North Carolina.

February 12, 2018

Matthew N. Leerberg, Attorney at Law, Raleigh, for Medflow, Inc., et al.

Harold C. Spears, Attorney at Law, Christopher P. Raab, Attorney at Law, Charlotte, for Ehmann, Eugene K., et al.

*Amended*

The following order has been entered on the motion filed on the 8th of February 2018 by Defendants for Extension of Time to Respond to Petition for Writ of Certiorari:

"Motion Allowed by order of the Court in conference, this the 12th of February 2018."

Defendants shall have up to and including the 15th of March 2018 to Respond to Petition for Writ of Certiorari.

Jackson, J. recused.
[Federal Register Volume 70, Number 21 (Wednesday, February 2, 2005)]
[Notices]
[Page 5514]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-1964]


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DEPARTMENT OF VETERANS AFFAIRS


Advisory Committee on the Readjustment of Veterans Notice of 
Meeting

    The Department of Veterans Affairs (VA) gives notice under Public 
Law 92-463 (Federal Advisory Committee Act) that a meeting of the 
Advisory Committee on the Readjustment of Veterans will be held 
Thursday and Friday, February 17 and 18, 2005, from 8 a.m. until 4:30 
p.m. on both days, at The American Legion, Washington Office, 1608 K 
Street, NW., Washington, DC. The meeting is open to the public.
    The purpose of the Committee is to review the post-war readjustment 
needs of veterans and to evaluate the availability and effectiveness of 
VA programs to meet these needs.
    The agenda for February 17 will focus on military service-related 
needs of returning combatants from the war on terrorism in Afghanistan 
and Iraq. Particular attention will be given to the unique post-
deployment needs of National Guard and Reserve personnel. The day's 
activities will also cover the coordination of services between VA and 
the Department of Defense to ensure continuity of care and a seamless 
transition for returning war veterans.
    On February 18, the Committee will be provided with an update of 
the current activities of the Readjustment Counseling Service Vet 
Center program to outreach and serve the veterans returning from 
Afghanistan and Iraq. The agenda for February 18 will also include 
strategic planning activities to formulate goals and objectives for the 
coming year. In addition, the Committee will formulate recommendations 
for submission to Congress in its annual report.
    No time will be allocated at this meeting for receiving oral 
presentations from the public. However, members of the public may 
direct written questions or submit prepared statements for review by 
the Committee in advance of the meeting to Mr. Charles M. Flora, 
M.S.W., Designated Federal Officer, Readjustment Counseling Service, 
Department of Veterans Affairs (15), 810 Vermont Avenue, NW., 
Washington, DC 20420. Those who plan to attend or have questions 
concerning the meeting may contact Mr. Flora at (202) 273-8969 or 
<a href="/cdn-cgi/l/email-protection#9efdf6ffecf2fbedb0f8f2f1ecffdef6efb0f3fbfab0e8ffb0f9f1e8"><span class="__cf_email__" data-cfemail="37545f56455b524419515b584556775f46195a525319415619505841">[email protected]</span></a>.

    Dated: January 19, 2005.

    By Direction of the Secretary.
E. Philip Riggin,
Committee Management Officer.
[FR Doc. 05-1964 Filed 2-1-05; 8:45 am]
BILLING CODE 8320-01-M


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# C_2008209EN.01007102.xml

| 15.8.2008 | EN | Official Journal of the European Union | C 209/71 |
| --- | --- | --- | --- |

15.8.2008

EN

Official Journal of the European Union

C 209/71

---

Judgment of the Civil Service Tribunal (Second Chamber) of 26 June 2008 — Joseph v Commission

(Case F-54/07) (1)

1

(Staff cases - Contract staff - Action out of time - Unforeseeable circumstances - Recruitment - Articles 3a, 3b and 85 of the CEOS - Duration of the contract - Commission Decision of 28 April 2004 on the maximum duration for the recourse to non-permanent staff in the Commission services - Article 12 of the GIP on the procedures governing the engagement and the use of contract staff at the Commission - Equal treatment)

(2008/C 209/130)

Language of the case: French

Parties

Applicant: Anne Joseph (Damascus, Syria) (represented by: N. Lhoëst and S. Fernandez, lawyers)

Applicant:

Defendant: Commission of the European Communities (represented by: G. Berscheid and L. Lozano Palacios, Agents)

Defendant:

Re:

Application for annulment of the contract employing the applicant as a member of the contract staff, in so far as its duration is not fixed at 3 years but at 15 months, on the basis, first, of the Commission decision of 28 April 2004 relating to the maximum duration for the recourse to non-permanent staff in the Commission services and, secondly, on Article 12 of the General Implementing Provisions on the procedures governing the engagement and the use of the contract staff at the Commission.

Operative part of the judgment

The Tribunal:

| 1. | Dismisses the application; |
| --- | --- |

1.

Dismisses the application;

| 2. | Orders each party to bear its own costs. |
| --- | --- |

2.

Orders each party to bear its own costs.

---

(1)  OJ C 199, 25.8.2008, p. 50.

1

---
[Federal Register Volume 70, Number 188 (Thursday, September 29, 2005)]
[Proposed Rules]
[Page 56877]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-19389]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-105346-03]
RIN 1545-BB92


Partnership Equity for Services; Hearing Cancellation

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Cancellation of notice of public hearing on proposed 
rulemaking.

-----------------------------------------------------------------------

SUMMARY: This document cancels a public hearing on proposed regulations 
relating to the tax treatment of certain transfers of partnership 
equity in connection with the performance of services.

DATES: The public hearing originally scheduled for October 5, 2005, at 
10 a.m., is cancelled.

FOR FURTHER INFORMATION CONTACT: Robin R. Jones of the Publications and 
Regulations Branch, Legal Processing Division, Associate Chief Counsel 
(Procedure and Administration) at (202) 622-7109 (not a toll-free 
number).

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and notice 
of public hearing that appeared in the Federal Register on May 24, 2005 
(70 FR 29675) announced that a public hearing was scheduled for October 
5, 2005, at 10 a.m., in the IRS Auditorium, Internal Revenue Service 
Building, 1111 Constitution Avenue, NW., Washington, DC. The subject of 
the public hearing is under section 83 of the Internal Revenue Code. 
The public comment period for these regulations expired on September 
14, 2005.
    The notice of proposed rulemaking and notice of public hearing, 
instructed those interested in testifying at the public hearing to 
submit a request to speak and an outline of the topics to be addressed. 
As of Thursday, September 22, 2005, no one has requested to speak. 
Therefore, the public hearing scheduled for October 5, 2005, is 
cancelled.

Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 05-19389 Filed 9-28-05; 8:45 am]
BILLING CODE 4830-01-P
# C_2008223EN.01004101.xml

| 30.8.2008 | EN | Official Journal of the European Union | C 223/41 |
| --- | --- | --- | --- |

30.8.2008

EN

Official Journal of the European Union

C 223/41

---

Order of the Court of First Instance of 14 July 2008 — Fresyga v Commission

(Case T-323/06) (1)

1

(Action for annulment - Directive 92/43/EEC - Conservation of natural habitats and of wild fauna and flora - Decision 2006/613/EC - List of sites of Community importance for the Mediterranean biogeographical region - Challengeable act - Lack of direct effect - Inadmissible)

(2008/C 223/69)

Language of the case: Spanish

Parties

Applicant: Fresyga S.A. (Almería, Spain) (represented by: M.J. Rovira Daudí, lawyer)

Applicant:

Defendant: Commission of the European Communities (represented by: A. Alcover San Pedro and D. Recchia, Agents)

Defendant:

Re:

Partial annulment of Commission Decision 2006/613/EC of 19 July 2006 adopting, pursuant to Council Directive 92/43/EEC, the list of sites of Community importance for the Mediterranean biogeographical region (OJ 2006 L 259, p. 1), in so far as it declares the site designated as ‘Ramblas de Jergal, Tabernas y Sur de Sierra Alhamilla’, which includes land belonging to the applicant, to be a site of Community importance for the Mediterranean biogeographical region.

Operative part of the order

| 1. | The action is dismissed as inadmissible; |
| --- | --- |

1.

The action is dismissed as inadmissible;

| 2. | Fresyga S.A. is ordered to bear its own costs and to pay those of the Commission. |
| --- | --- |

2.

Fresyga S.A. is ordered to bear its own costs and to pay those of the Commission.

---

(1)  OJ C 326, 30.12 2006.

1

---