ddrg/super_eurlex huggingface dataset:
4

Article 17 of Directive 95/46 provides: ‘1. Member States shall provide that the controller must implement appropriate technical and organisational measures to protect personal data against accidental or unlawful destruction or accidental loss, alteration, unauthorised disclosure or access, in particular where the processing involves the transmission of data over a network, and against all other unlawful forms of processing. Having regard to the state of the art and the cost of their implementation, such measures shall ensure a level of security appropriate to the risks represented by the processing and the nature of the data to be protected. 2. The Member States shall provide that the controller must, where processing is carried out on his behalf, choose a processor providing sufficient guarantees in respect of the technical security measures and organisational measures governing the processing to be carried out, and must ensure compliance with those measures. 3. The carrying-out of processing by way of a processor must be governed by a contract or legal act binding the processor to the controller and stipulating in particular that: — the processor shall act only on instructions from the controller, — the obligations set out in paragraph 1, as defined by the law of the Member State in which the processor is established, shall also be incumbent on the processor. 4. For the purposes of keeping proof, the parts of the contract or the legal act relating to data protection and the requirements relating to the measures referred to in paragraph 1 shall be in writing or in another equivalent form.’
20

In those circumstances, the referring court asks whether a taxable person may base his right to a refund of VAT invoiced in error on the principles of European Union law governing the common system of VAT. Taking the view that resolution of the dispute before it depended on the interpretation of European Union law, the Administrativen sad Varna decided to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling: ‘1. Is a taxable person entitled, in accordance with the principle of the neutrality of VAT, within the limitation period laid down, to claim a refund of VAT wrongly invoiced and not due, where, under national law, the supply in respect of which the tax has been invoiced is exempt, the risk of loss of tax revenue has been removed and the system for the correction of invoices provided for under national law is inapplicable? 2. Do the common system of VAT and the principles of neutrality, effectiveness and equal treatment preclude the refusal by a revenue authority, on the basis of a provision of national law transposing Article 203 of Directive 2006/112, to refund to a taxable person the VAT which that person has entered on an invoice where that tax is not due because the supply is exempt but was invoiced, accounted for and paid wrongly, and where the customer under the supply has already been refused, by a final tax adjustment notice, the right to deduct the input VAT in respect of the same supply on the ground that the VAT was invoiced improperly by the supplier? 3. Can a taxable person rely directly on the principles governing the common system of VAT and, more specifically, the principles of the neutrality of VAT and effectiveness, in order to contest a rule of national law or its application by the tax authorities and the courts, or the absence of such a rule, in breach of those principles?’
13

Article 11(1) of the order provides: ‘No facility referred to in Article 2(4)(a), (b)(α), (c), (d), (e), (f) or (g), may be brought into service, and no provider may offer services in a facility referred to in Article 2(4)(b)(α), without prior approval. Approval shall be granted by the General Assembly, after obtaining the opinion of the Section, for a maximum, renewable, period of six years. The approval decision, referred to in subparagraph 2, shall determine the maximum number of elderly persons who may be accommodated or received in the facility. To be approved by the General Assembly, the facility must comply, where appropriate, with the standards laid down by the competent federal authorities, and with any rules that the General Assembly may, after obtaining the opinion of the Section, lay down for each category of facility referred to in Article 2(4). Those rules shall relate to: 1. the admission and reception of elderly persons; 2. respect for the elderly, their constitutional and legal rights and freedoms, having regard to their state of health and their right to lead a life in keeping with human dignity, including from a sexual and emotional perspective …; 3. “life plans” and arrangements to enable the elderly or their representatives to participate and be informed; 4. the consideration and processing of complaints from elderly persons or their representative; 5. food, hygiene and care to be provided; 6. the number, qualifications, training programme, good character and minimum attendance requirements for staff and management and, in respect of the latter, the amount of experience required; 7. with the exception of the facilities referred to in Article 2(4)(b)(β), the specific building and safety standards rules applying to the facilities; 8. with the exception of the facilities referred to in Article 2(4)(b)(β), the reception or accommodation agreements; the content of which shall be determined by the General Executive. In particular, agreements must clearly and exhaustively specify everything that is included in the daily rate and the expenses over and above the daily rate that can be separately invoiced by way of a supplement or by way of a payment on account of third parties. …’
33

It was in those circumstances that the Supreme Court decided to stay proceedings and to refer the following questions to the Court for a preliminary ruling: ‘In the absence of a definitive interpretation of the meaning of “waste” for the purposes of Union law, is a Member State permitted by national law to impose upon a producer of pig slurry the obligation to establish that it is not waste, or is waste to be determined by reference to objective criteria of the type referred to in the case-law of the Court of Justice of the European Union: 1. If waste is to be determined by reference to objective criteria of the type referred to in the case-law of the Court of Justice of the European Union, what level of certainty of reuse of pig slurry is required, … which a licensee collects and stores or may store for upwards of 12 months, pending its transfer to users? 2. If pig slurry is waste, or is determined to be waste in accordance with the application of the appropriate criteria, is it lawful for a Member State to impose upon its producer – who does not use it on his own lands, but disposes of it to third party landowners for use as fertilisers on those third parties’ lands – personal liability for compliance by those users with Union legislation concerning the control of waste and/or fertilisers, in order to ensure that the third parties’ use of that pig slurry by land spreading will not give rise to a risk of significant environmental pollution? 3. Is the aforesaid pig slurry excluded from the scope of the definition of “waste” by virtue of Article 2(l)(b)(iii) of Directive [75/442], by reason of its being “already covered by other legislation”, and in particular by [Directive 91/676], in circumstances where, at the time the licence was granted, Ireland had not transposed [Directive 91/676], no other domestic legislation controlled the application of pig slurry to land as fertiliser, and [Regulation (EC) No 1774/2002 of the European Parliament and of the Council of 3 October 2002 laying down health rules concerning animal by‑products not intended for human consumption (OJ 2002 L 273, p. 1)] had not then been adopted?’
7

Article 4 of that regulation is worded as follows: ‘1. All animals on a holding born after 9 July 2005 … shall be identified in accordance with paragraph 2 within a period to be determined by the Member State as from the birth of the animal and in any case before the animal leaves the holding on which it was born. ... By way of derogation Member States may extend the period, which may not, however, exceed nine months, for animals kept in extensive or free-range farming conditions. Member States concerned shall inform the Commission of the derogation granted. If necessary, implementing rules may be laid down in accordance with the procedure referred to in Article 13(2). (a) Animals shall be identified by a first means of identification which complies with the requirements of Section A.1 to A.3 of the Annex, and (b) by a second means of identification approved by the competent authority and conforming to the technical characteristics listed in Section A.4 of the Annex. (c) However, until the date referred to in Article 9(3), the second means of identification may be replaced by the system set out in Section A.5 of the Annex, except in the case of animals involved in intra-Community trade. … 3. However for animals intended for slaughter before the age of 12 months and intended neither for intra-Community trade nor for export to third countries, the identification method described in Section A.7 of the Annex may be authorised by the competent authority as an alternative to the means of identification mentioned in paragraph 2. …’
3

Recitals 2, 11 to 13 and 15 in the preamble to Regulation No 44/2001 state: ‘(2) Certain differences between national rules governing jurisdiction and recognition of judgments hamper the sound operation of the internal market. Provisions to unify the rules of conflict of jurisdiction in civil and commercial matters and to simplify the formalities with a view to rapid and simple recognition and enforcement of judgments from Member States bound by this Regulation are essential. … (11) The rules of jurisdiction must be highly predictable and founded on the principle that jurisdiction is generally based on the defendant’s domicile and jurisdiction must always be available on this ground save in a few well-defined situations in which the subject-matter of the litigation or the autonomy of the parties warrants a different linking factor. The domicile of a legal person must be defined autonomously so as to make the common rules more transparent and avoid conflicts of jurisdiction. (12) In addition to the defendant’s domicile, there should be alternative grounds of jurisdiction based on a close link between the court and the action or in order to facilitate the sound administration of justice. (13) In relation to insurance, consumer and employment contracts, the weaker party should be protected by rules of jurisdiction more favourable to his interests than the general rules. … (15) In the interests of the harmonious administration of justice it is necessary to minimise the possibility of concurrent proceedings and to ensure that irreconcilable judgments will not be given in two Member States. There should be a clear and effective mechanism for resolving cases of lis pendens and related actions, and for obviating problems flowing from national differences as to the determination of the time when a case is regarded as pending. For the purposes of this Regulation, that time should be defined autonomously.’
12

Article 2347 of the Civil Code provided: ‘If a person causes, by an action which is attributable to him and which is unlawful, physical injury to another person, he must provide compensation to the latter to cover his medical expenses and, at the court’s discretion, any loss of income. Anyone who carries out an activity which presents a particular danger to those in his surroundings regarded as being particularly dangerous as a result of its environment (transport, industry, construction, dangerous substances, etc.) shall be required to compensate damage resulting from that danger if it cannot be shown that the damage was caused as a result of force majeure, fault on the part of the victim or gross negligence. If, through no fault of his own, the owner, holder or user loses control over the source of that danger as a result of the unlawful conduct of another person, that person shall be liable for compensating the damage suffered. If the holder (owner, possessor, user) has also acted in an unjustified manner, it shall be possible to challenge the liability for the damage caused of both the person who used the object, which is at the source of an increased danger, and its holder, in accordance with the degree of fault of each of them.’
6

Article 7 of the same regulation, headed ‘Decisions of the Commission to close the formal investigation procedure’, provides: ‘1. Without prejudice to Article 8, the formal investigation procedure shall be closed by means of a decision as provided for in paragraphs 2 to 5 of this Article. 2. Where the Commission finds that, where appropriate following modification by the Member State concerned, the notified measure does not constitute aid, it shall record that finding by way of a decision. 3. Where the Commission finds that, where appropriate following modification by the Member State concerned, the doubts as to the compatibility of the notified measure with the common market have been removed, it shall decide that the aid is compatible with the common market … 4. The Commission may attach to a positive decision conditions … and … obligations … 5. Where the Commission finds that the notified aid is not compatible with the common market, it shall decide that the aid shall not be put into effect … 6. Decisions taken pursuant to paragraphs 2, 3, 4 and 5 shall be taken as soon as the doubts referred to in Article 4(4) have been removed. The Commission shall as far as possible endeavour to adopt a decision within a period of 18 months from the opening of the procedure. … …’
21

Articles 11, 12 and 18 of Regulation No 1013/2006 are worded as follows: ‘Article 11 Objections to shipments of waste destined for disposal 1. Where a notification is submitted regarding a planned shipment of waste destined for disposal, the competent authorities of destination and dispatch may … raise reasoned objections based on one or more of the following grounds and in accordance with the Treaty: (a) that the planned shipment or disposal would not be in accordance with measures taken to implement the principles of proximity, priority for recovery and self-sufficiency at Community and national levels in accordance with Directive 2006/12 …, to prohibit generally or partially or to object systematically to shipments of waste; or ... Article 12 Objections to shipments of waste destined for recovery 1. Where a notification is submitted regarding a planned shipment of waste destined for recovery, the competent authorities of destination and dispatch may … raise reasoned objections based on one or more of the following grounds and in accordance with the Treaty: ... Article 18 Waste to be accompanied by certain information 1. Waste as referred to in Article 3(2) and (4) that is intended to be shipped shall be subject to the following procedural requirements: (a) In order to assist the tracking of shipments of such waste, the person under the jurisdiction of the country of dispatch who arranges the shipment shall ensure that the waste is accompanied by the document contained in Annex VII. (b) The document contained in Annex VII shall be signed by the person who arranges the shipment before the shipment takes place and shall be signed by the recovery facility or the laboratory and the consignee when the waste in question is received. 2. The contract referred to in Annex VII between the person who arranges the shipment and the consignee for recovery of the waste shall be effective when the shipment starts and shall include an obligation, where the shipment of waste or its recovery cannot be completed as intended or where it has been effected as an illegal shipment, on the person who arranges the shipment or, where that person is not in a position to complete the shipment of waste or its recovery (for example, is insolvent), on the consignee, to: (a) take the waste back or ensure its recovery in an alternative way; and (b) provide, if necessary, for its storage in the meantime. The person who arranges the shipment or the consignee shall provide a copy of the contract upon request by the competent authority concerned. 3. For inspection, enforcement, planning and statistical purposes, Member States may in accordance with national legislation require information as referred to in paragraph 1 on shipments covered by this Article. ...’
8

On the date when the contract which is the subject of the main proceedings was concluded, Article 10a(1) of General Law 26/1984, as amended by Law 7/1998, provided as follows: ‘Contractual terms which have not been individually negotiated and all practices that have not been expressly agreed to shall be regarded as unfair if, contrary to the requirement of good faith, they cause a significant imbalance in the parties’ rights and obligations arising under the contract, to the detriment of the consumer. In every case, the terms listed in the first additional provision to this Law shall be regarded as unfair. The fact that certain aspects of a clause, or that an individual term, have been negotiated individually shall not exclude application of this article to the rest of the contract. Where any seller or supplier claims that a standard term has been individually negotiated, the burden of proof in this respect shall be incumbent on him. The unfairness of a term will be assessed by reference to the nature of the goods or services for which the contract was concluded and to all the circumstances attending the conclusion of the contract and to all the other terms of the contract or of any other contract on which the latter is dependent.’
6

Recitals 1, 4, 6, 7, 9 and 19 in the preamble to Directive 2001/29 state: ‘(1) The Treaty provides for the establishment of an internal market and the institution of a system ensuring that competition in the internal market is not distorted. Harmonisation of the laws of the Member States on copyright and related rights contributes to the achievement of these objectives. … (4) A harmonised legal framework on copyright and related rights, through increased legal certainty and while providing for a high level of protection of intellectual property, will foster substantial investment in creativity and innovation, including network infrastructure, and lead in turn to growth and increased competitiveness of European industry, both in the area of content provision and information technology and more generally across a wide range of industrial and cultural sectors. … … (6) Without harmonisation at Community level, legislative activities at national level which have already been initiated in a number of Member States in order to respond to the technological challenges might result in significant differences in protection and thereby in restrictions on the free movement of services and products incorporating, or based on, intellectual property, leading to a refragmentation of the internal market and legislative inconsistency. The impact of such legislative differences and uncertainties will become more significant with the further development of the information society, which has already greatly increased transborder exploitation of intellectual property. This development will and should further increase. Significant legal differences and uncertainties in protection may hinder economies of scale for new products and services containing copyright and related rights. (7) The Community legal framework for the protection of copyright and related rights must, therefore, also be adapted and supplemented as far as is necessary for the smooth functioning of the internal market. To that end, those national provisions on copyright and related rights which vary considerably from one Member State to another or which cause legal uncertainties hindering the smooth functioning of the internal market and the proper development of the information society in Europe should be adjusted, and inconsistent national responses to the technological developments should be avoided, whilst differences not adversely affecting the functioning of the internal market need not be removed or prevented. … (9) Any harmonisation of copyright and related rights must take as a basis a high level of protection, since such rights are crucial to intellectual creation. Their protection helps to ensure the maintenance and development of creativity in the interests of authors, performers, producers, consumers, culture, industry and the public at large. … (19) The moral rights of rightholders should be exercised according to the legislation of the Member States and the provisions of the Berne Convention …[,] the WIPO Copyright Treaty and of the WIPO Performances and Phonograms Treaty. …’
8

Article 160 of the Tax Code, in the version applicable at the date of the facts in the main proceedings, is worded as follows: ‘(1) The suppliers and recipients of the goods or services referred to in paragraph 2 shall apply the simplification measures provided for in this article. Registration of both the supplier and the recipient for the purpose of VAT, in accordance with Article 153, shall be a necessary condition for the application of the simplification measures. (2) The goods and services to the supply of which the simplification measures are to be applied shall be: … (b) buildings, parts of buildings and plots of all kinds, for the supply of which the tax regime is applicable; (c) construction and assembly works; … (3) Suppliers shall include in invoices issued for the supply of goods mentioned in paragraph 2 the words “reverse charge procedure”, without indicating the tax relating thereto. In invoices received from suppliers, recipients shall indicate the tax relating thereto, which is to be stated either as tax paid or as tax deductible in a tax return. No payment of the tax between supplier and recipient shall take place in respect of transactions subject to the simplification measures. … (5) Both suppliers and recipients shall be responsible for applying the provisions of this article. If the supplier has not indicated “reverse charge procedure” in invoices issued for goods or services falling within paragraph 2, the recipient shall apply the reverse charge procedure, shall not pay the tax to the supplier, shall include on his own initiative in the invoice the words “reverse charge procedure” and perform the obligations laid down in paragraph 3.’