ddrg/super_eurlex huggingface dataset:
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1. Social policy ° Men and women ° Equal pay ° Pay ° Concept ° Compensation for loss of earnings due to attendance at training courses for staff council members ° Included

(EEC Treaty, Art. 119; Council Directive 75/117)

2. Social policy ° Men and women ° Equal pay ° Compensation for loss of earnings due to attendance at training courses for staff council members held during full-time working hours ° National rules limiting compensation for part-time employees attending courses to their individual working hours ° Difference of treatment compared with full-time employees attending courses ° Part-time staff consisting mainly of women ° Not permissible without objective justification

(EEC Treaty, Art. 119; Council Directive 75/117)

Summary

1. The concept of pay within the meaning of Article 119 of the Treaty comprises any consideration, whether in cash or in kind, whether immediate or future, provided that the worker receives it, albeit indirectly, in respect of his employment from his employer, and irrespective of whether the worker receives it under a contract of employment, by virtue of legislative provisions or on a voluntary basis.

It includes compensation received for losses of earnings due to attendance at training courses imparting the information necessary for performing staff council functions. Although such compensation does not derive as such from the contract of employment, it nevertheless constitutes a benefit paid indirectly by the employer, since it is paid by virtue of legislative provisions and under a contract of employment.

2. Where the category of part-time workers includes a much higher number of women than men, national legislation which, not being suitable and necessary for achieving a legitimate social policy aim, has the effect of limiting to their individual working hours the compensation which staff council members employed on a part-time basis are to receive from their employer for attending training courses which impart the knowledge necessary for serving on staff councils and are held during the full-time working hours applicable in the undertaking but which exceed their individual part-time working hours, when staff council members employed on a full-time basis receive compensation for attendance at the same courses on the basis of their full-time working hours, contravenes the prohibition of indirect discrimination in the matter of pay laid down by Article 119 of the Treaty and Directive 75/117 on the approximation of the laws of the Member States relating to the application of the principle of equal pay for men and women.
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1 Agriculture - Common organization of the markets - Milk and milk products - Additional levy on milk - Allocation of reference quantities exempt from the levy - Holding comprising owned land and leased land partly in a Member State other than that which granted the reference quantity - Attachment of the reference quantity to all the land

(Council Regulation No 857/84, Arts 2(1) and 12(c) and (d))

2 Agriculture - Common organization of the markets - Milk and milk products - Additional levy on milk - Rules on the transfer of reference quantities following a transfer of ownership or possession - Scope - Surrender on expiry of the lease of a holding whose operation is not continued by the outgoing lessee - Included

(Council Regulation No 857/84, Art. 7(1); Commission Regulations No 1371/84, Art. 5(3), and No 1546/88, Art. 7, first para., point 3)

Summary

3 Articles 2(1) and 12(c) and (d) of Regulation No 857/84 on the application of the additional levy on milk together lay down the principle that the reference quantity is allocated to the land, in that it is established by reference to all the parcels of land located within the geographical territory of the Community which a producer has operated for milk production purposes during the reference year. First, a farmer who produces a quantity of milk from the parcels of owned and leased land which he operates himself in his capacity of owner and lessee respectively is a producer within the meaning of Article 12(c) of that regulation, and, second, the concept of holding referred to in Article 12(d) of that regulation is not subject to the condition that, where land is leased, the production units concerned must be located in the territory of the Member State where the milk is delivered and which allocated the reference quota.

It follows that the reference quantity allocated to a producer by a Member State in 1984 under the additional levy system for milk is attached to all the land, owned or leased, which is operated by the producer for milk production during the reference period, even if part of the land is situated in another Member State.

4 In the case of leased milk production units which constitute a holding within the meaning of Article 12(d) of Regulation No 857/84, questions relating to the lease, in particular its termination, are governed by the applicable national law, while the consequences as regards the reference quantities exempt from the additional levy are prescribed by the Community rules on that levy. In that respect, the surrender, upon the expiry of the lease, of such production units has comparable legal effects, within the meaning of Article 5(3) of Regulation No 1371/84, which is now point 3 of the first paragraph of Article 7 of Regulation No 1546/88, to those brought about by the transfer of a holding on the grant of a lease.

More particularly, where on expiry of a lease the former lessee does not intend to continue milk production, his reference quantity reverts to the lessor.
Case C-360/93





European Parliament

v

Council of the European Union





«(Common commercial policy – Services – Government procurement)»

Opinion of Advocate General Tesauro delivered on 23 November 1995

Judgment of the Court (Sixth Chamber), 7 March 1996

Summary of the Order

1.. Actions for annulment – Right of the Parliament to bring an action – Conditions of admissibility – Safeguarding its prerogatives – Involvement in the legislative process – Infringement as a result of the Council's choice of the legal basis for a measure of secondary legislation – Admissibility

(EEC Treaty, Art. 173)

2.. Acts of the institutions – Choice of legal basis – Criteria



3.. International agreements – Community agreements – Conclusion – EEC-United States Agreement on government procurement – Agreements on services not confined to trans-frontier supply – Agreement going beyond the confines of the common commercial policy – Concluded and implemented on the basis of Article 113 of the Treaty only – Unlawful

(EEC Treaty, Art. 113; Council Decisions 93/323 and 93/324)

4.. Actions for annulment – Judgment annulling a measure – Effects – Limitation by the Court – Case of a decision approving an international agreement

(EEC Treaty, Art. 174, second para.)

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2.

3.

4.
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Officials ° Vacant post ° Illegality of the rejection of an official' s application because of failure to give reasons ° Annulment of the entire procedure for filling the post constituting an excessive penalty ° Reparation of the non-material damage caused by the service-related fault

Summary

The illegality, on the ground of failure to give reasons, of a decision not to accept the application of an official for a post declared vacant cannot, in view of the need to take account of the interests of third parties, justify the invalidation of the entire procedure at the conclusion of which the post was filled, since the award of compensation can represent appropriate reparation for the non-material damage caused to an applicant by the service-related fault of the institution, with the result that an appeal against a judgment of the Court of First Instance upholding this method of correcting the illegality must be dismissed.
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Member States ° Obligations ° Implementation of directives ° Failure to fulfil obligations ° Justification ° Not permissible

(EC Treaty, Art. 169)

Summary

A Member State may not plead provisions, practices or circumstances existing in its internal legal system in order to justify a failure to comply with the obligations and time-limits laid down in Community directives.
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Officials ° Reimbursement of expenses ° Daily subsistence allowance ° Purpose ° Probationary official who had earlier been a member of the auxiliary staff and then of the temporary staff ° Limitation of the duration of payments ° Excluded

(Staff Regulations, Art. 71; Annex VII, Art. 10; Conditions of Employment of Other Servants)

Summary

Under Article 71 of the Staff Regulations, when an official takes up appointment, he is entitled to the daily subsistence allowance pursuant to Article 10 of Annex VII to the Staff Regulations, regardless of whether he previously received, under the rules applicable to other servants, allowances of the same kind when he took up duties as a member of the auxiliary staff or of the temporary staff.

By making payment of the daily subsistence allowance conditional on the official having been obliged to change his place of residence in order to satisfy the requirements of the Staff Regulations, Article 10 of Annex VII to the Staff Regulations envisages the place where the official has his centre of interests with the result that whenever an official can no longer live at that former place of residence he is entitled to the daily subsistence allowance. The purpose of that allowance is to compensate a probationary official for the inconvenience resulting from the precarious nature of his employment relationship; he may already have been in such a precarious situation during periods when he was a member of the auxiliary staff or of the temporary staff when his centre of interests was still at his former place of residence.
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Member States ° Obligations ° Implementation of directives ° Finding of failure to fulfil obligations

(EC Treaty, Art. 169)
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Tax provisions ° Harmonization of laws ° Turnover tax ° Common system of value added tax ° Chargeable event and the tax' s becoming chargeable ° Option for Member States to postpone the date the tax becomes chargeable for certain transactions ° Scope

(Council Directive 77/388, Art. 10(2))

Summary

The third subparagraph of Article 10(2) of the Sixth Directive 77/388 on the harmonization of the laws of the Member States relating to turnover taxes provides that, by way of derogation from the rule set out in the first subparagraph that the chargeable event is to occur and the tax is to become chargeable when the goods are delivered or the services are performed, Member States may defer the date when the tax becomes chargeable "for certain transactions or for certain categories of taxable person, until either:

° no later than the issue of the invoice or of the document serving as invoice, or

° no later than receipt of the price, or

° where an invoice or document serving as invoice is not issued, or is issued late, within a specified period from the date of the chargeable event."

That provision allows the Member States to provide that receipt of the price is the event which, for all supplies of services, renders the tax chargeable.

The Member State which avails itself of the derogation in that provision is not required to lay down either "a specified period from the date of the chargeable event" within which the invoice or document serving as invoice must be issued even where the price has not yet been received or detailed rules for documentation and recording of the completed service and the payment for it whenever the invoice or document serving as invoice has not been issued or the price has not been received.
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Social security for migrant workers ° Invalidity insurance ° Calculation of benefits ° Special rules for the implementation of the Netherlands legislation relating to insurance against incapacity for work ° Period of paid employment or period treated as such ° Concept ° Employment as a teacher under a contract of employment concluded with a private educational establishment ° Included ° Affiliation, during that period of employment, to a special scheme excluded from the scope of Regulation No 1408/71 ° No effect

(EC Treaty, Art. 51; Council Regulation No 1408/71, Art. 46(2) and Point 4(a) of Annex V)

Summary

Point 4(a) of the section on the Netherlands contained in Annex V of Regulation No 1408/71 on the application of social security schemes to employed persons and their families moving within the Community, in the version applicable as from 1 February 1982, is to be interpreted as meaning that periods of paid employment include periods in which a person worked as a teacher under a contract of employment concluded with a private educational establishment, even if that person was insured during that period under a special scheme for civil servants and persons treated as such excluded from the scope of the regulation. If the period of paid employment subject in that way to that special scheme was not treated as a period of insurance for the purposes of Annex V to the regulation, the person completing it would thereby suffer a disadvantage contrary to Article 51 of the Treaty, whereas to take that period into account does not entail any overlapping of different entitlements.
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Free movement of capital and freedom of payments ° Restrictions on capital movements ° National rules making physical transfers of money subject generally to authorization ° Not permissible ° Justified by the option contained in Article 73c of the Treaty ° No ° Possibility for individuals to rely on the corresponding provisions

(EC Treaty, Arts 73b(1), 73c and 73d(1)(b))

Summary

Articles 73b(1) and 73d(1)(b) of the Treaty, which prohibit restrictions on movements of capital between Member States and between Member States and non-member countries, on the one hand, and authorizing Member States to take all requisite measures to prevent infringements of national law and regulations, on the other, preclude national rules which make the export of coins, banknotes or bearer cheques generally subject to prior authorization but do not by contrast preclude a transaction of that nature being made conditional on a prior declaration.

Although the measures authorized by Article 73d(1)(b) include those designed to ensure effective fiscal supervision and to prevent illegal activities such as tax evasion, money laundering, drug trafficking and terrorism, the requirement of an authorization is not necessary for those purposes, which may be achieved by measures less restrictive of the free movement of capital. It is sufficient, rather than requiring an authorization, which has the effect of subjecting the free movement of capital to the discretion of the administrative authorities and is thus capable of making that freedom illusory, to set up an adequate system requiring a declaration indicating the nature of the operation envisaged and the identity of the declarant, which would require the competent authorities to proceed with a rapid examination of the declaration and enable them, if necessary, to carry out in due time the investigations found to be necessary to determine whether capital was being unlawfully transferred and to impose the requisite penalties if national legislation was being contravened, a course which would not suspend the operation concerned but would nevertheless enable the national authorities to carry out, in order to uphold public policy, effective supervision to prevent infringements of national law and regulations.

Moreover, rules requiring an authorization as a general principle do not fall within the scope of Article 73c(1) of the Treaty, which authorizes, subject to certain conditions, restrictions on movements of capital between Member States and non-member countries where they involve direct investment, establishment, the provision of financial services or the admission of securities to capital markets because, on the one hand, the physical export of means of payment cannot itself be regarded as a capital movement of that kind, and on the other hand the rules apply to all exports of means of payment, including those which do not, in the non-member countries, involve such operations.

Article 73b(1), in conjunction with Articles 73c and 73d(1)(b), may be relied on before national courts and may render inapplicable national rules inconsistent therewith.
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1. Tax provisions ° Internal taxation ° Graduated system of taxation ° Most heavily taxed category containing only imported products ° Whether permissible ° Conditions ° No encouragement to purchase domestic products

(EC Treaty, Art. 95)

2. Tax provisions ° Internal taxation ° Graduated system of taxation on motor vehicles ° Increased progression above a threshold of a specified cylinder capacity exceeded solely by imported vehicles ° Whether permissible ° No effect of favouring the sale of vehicles of domestic manufacture

(EC Treaty, Art. 95)

Summary

1. A system of tax on products in which the tax increases progressively in amount depending on an objective criterion is not as such prohibited by Community law, and cannot be regarded as discriminatory solely because only imported products, in particular those from other Member States, come within the most heavily taxed category. It breaches the prohibition in Article 95 of the Treaty only if it may deter consumers from purchasing the more heavily taxed imported products, to the benefit of products of domestic manufacture.

2. Article 95 of the Treaty does not preclude the application of national rules establishing a differential tax on motor vehicles in which the factor of progression from one tax band to the next is higher for the tax bands above a threshold of a specified cylinder capacity, which include only imported vehicles, inter alia from other Member States, than for the lower tax bands, where even if that increased progression deters some customers from purchasing the vehicles affected, it does not encourage the purchase of a vehicle of domestic manufacture, in that the vehicles in the tax band immediately below are nearly all of foreign manufacture, while the tax band below that includes, alongside a majority of vehicles of domestic manufacture, a large number of imported vehicles.
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Tax provisions ° Harmonization of laws ° Turnover tax ° Common system of value added tax ° Economic activities within the meaning of Article 4 of the Sixth Directive ° Carrying out of a profitability study by a company contemplating the commencement of an economic activity ° Subsequent withdrawal of the status of taxable person ° Not permissible except in cases of fraud or abuse

(Council Directive 77/388, Art. 4)

Summary

Even the first investment expenditure incurred for the purposes of a business may be regarded as an economic activity within the meaning of Article 4 of the Sixth Directive 77/388 on the harmonization of the laws of the Member States relating to turnover taxes and, in that context, the tax authority must take into account the declared intention of the business to engage in an activity subject to value added tax.

Where the tax authority has accepted that a company which has declared an intention to commence an economic activity giving rise to taxable transactions has the status of a taxable person for the purposes of VAT, the commissioning of a profitability study in respect of the envisaged activity may be regarded as an economic activity within the meaning of the abovementioned provision, even if the purpose of that study is to investigate to what degree the activity envisaged is profitable. Having regard to the principle of legal certainty and the principle that VAT should be neutral as regards the tax burden on a business, and except in cases of fraud or abuse, the status of taxable person for the purposes of VAT may not be withdrawn from that company retroactively where, in view of the results of the study, it has been decided not to move to the operational phase, but to put the company into liquidation with the result that the economic activity envisaged has not given rise to taxable transactions.
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Environment ° Conservation of wild birds ° Directive 79/409 ° Scope ° Species of naturally occurring birds in the wild state in the European territory of the Community ° Specimens born and reared in captivity ° Not covered ° Competence of the Member States

(Council Directive 79/409)

Summary

Directive 79/409 on the conservation of wild birds requires the Member States to prohibit trade in specimens belonging to a species of bird which is not listed in the annexes thereto ° in so far as the species concerned is a species of naturally occurring birds in the wild state in the European territory of the Member States to which the Treaty applies ° subject to the option to derogate provided for by Article 9.

The duty to provide such protection is unaffected by the fact that the natural habitat of the species in question may not occur in the territory of the Member State concerned. The importance of complete and effective protection of wild birds throughout the Community, irrespective of the areas they stay in or pass through, causes any national legislation which delimits the protection of wild birds by reference to the concept of national heritage to be incompatible with the Directive.

However, Directive 79/409 is not applicable to specimens of birds born and reared in captivity. To extend the protective regime beyond bird populations present in their natural environment would not serve the environmental objective underlying the Directive. Furthermore, since the Community legislature has taken no action with regard to trade in specimens of birds born and raised in captivity, the Member States remain competent to regulate that trade, subject to Article 30 et seq. of the Treaty concerning products imported from other Member States.