ddrg/super_eurlex huggingface dataset:
5

Recitals 4, 12, 14, 16, 18, 19, 36 and 38 of Directive 2011/95 are worded as follows: ‘(4) The Geneva Convention and the Protocol provide the cornerstone of the international legal regime for the protection of refugees. … (12) The main objective of this Directive is, on the one hand, to ensure that Member States apply common criteria for the identification of persons genuinely in need of international protection, and, on the other hand, to ensure that a minimum level of benefits is available for those persons in all Member States. … (14) Member States should have the power to introduce or maintain more favourable provisions than the standards laid down in this Directive for third-country nationals or stateless persons who request international protection from a Member State, where such a request is understood to be on the grounds that the person concerned is either a refugee within the meaning of Article 1(A) of the Geneva Convention, or a person eligible for subsidiary protection. … (16) This Directive respects the fundamental rights and observes the principles recognised in particular by the Charter of Fundamental Rights of the European Union. In particular this Directive seeks to ensure full respect for human dignity and the right to asylum of applicants for asylum and their accompanying family members and to promote the application of Articles 1, 7, 11, 14, 15, 16, 18, 21, 24, 34 and 35 of that Charter, and should therefore be implemented accordingly. … (18) The “best interests of the child” should be a primary consideration of Member States when implementing this Directive, in line with the … United Nations Convention on the Rights of the Child [concluded in New York on 20 November 1989 (United Nations Treaty Series, Vol. 1577, p. 3)]. In assessing the best interests of the child, Member States should in particular take due account of the principle of family unity … (19) It is necessary to broaden the notion of family members, taking into account … the special attention to be paid to the best interests of the child. … (36) Family members, merely due to their relation to the refugee, will normally be vulnerable to acts of persecution in such a manner that could be the basis for refugee status. … (38) When deciding on entitlements to the benefits included in this Directive, Member States should take due account of the best interests of the child, as well as of the particular circumstances of the dependency on the beneficiary of international protection of close relatives who are already present in the Member State and who are not family members of that beneficiary. In exceptional circumstances, where the close relative of the beneficiary of international protection is a married minor but not accompanied by his or her spouse, the best interests of the minor may be seen to lie with his or her original family.’
12

Article 153(9) and (9a) of Legea nr. 571/2003 privind Codul fiscal (Law No 571/2003 establishing the Tax Code) of 22 December 2003 (Monitorul Oficial al României, Part I, No 927 of 23 December 2003), as amended (‘the previous Tax Code’), provided: ‘9. The competent tax authorities shall revoke the identification of a person for VAT purposes in accordance with the present article: … (e) if, in the VAT returns filed for six consecutive months in the course of a calendar half-year, in the case of persons whose tax period is a calendar month, and for two consecutive quarters in the course of a calendar half-year, in the case of taxable persons whose tax period is a calendar quarter, no acquisitions of goods/services or supplies of goods/services made in the course of those reference periods have been indicated, as from the first day of the second month following the current calendar half-year. From the date of the return relating to July 2012, in the case of taxable persons whose tax period is a calendar month, or the return relating to the third quarter of 2012, in the case of taxable persons whose tax period is a calendar quarter, the competent tax authorities shall revoke the identification for VAT purposes of a person if, in the VAT returns filed for six consecutive months, in the case of taxable persons whose tax period is a calendar month, and for two consecutive calendar quarters, in the case of taxable persons whose tax period is a calendar quarter, no acquisitions of goods/services or supplies of goods/services made in the course of those reference periods have been indicated, as from the first day of the month following that in which the time limit for filing the sixth return expired, in the first case, and as from the first day of the month following that in which the time limit for filing the second return expired, in the second case; … 9a. The procedure for revoking identification for VAT purposes shall be defined by the procedural rules in force. Following the revocation of identification for VAT purposes issued in accordance with paragraph 9(a) to (e) and (h), the competent tax authorities shall identify taxable persons subject to VAT by applying paragraph 7a as follows: … (d) at the request of the taxable person, in the situation referred to in paragraph 9(e), on the basis of a sworn statement that he or she will carry on economic activities. The taxable person’s VAT identification date shall be the date of notification of the VAT identification decision. Taxable persons in the situations referred to in this paragraph may not apply the provisions concerning the exemption threshold for small undertakings in Article 152 until the VAT identification date and shall apply the provisions of Article 11(1a) and (1c).’
30

As regards, specifically, allegations of infringement of personality rights by means of content placed online on a website, the Court has held that, in accordance with Article 7(2) of Regulation No 1215/2012, a person who considers that his or her rights have been infringed has the option of bringing an action for liability, in respect of all the damage caused, either before the courts of the Member State in which the publisher of that content is established or before the courts of the Member State in which the centre of his or her interests is based. That person may also, instead of an action for liability seeking compensation in respect of all the damage caused, bring an action before the courts of each Member State in which content placed online is or has been accessible. Those courts have jurisdiction only in respect of the damage caused in the Member State of the court seised (see, to that effect, judgment of 25 October 2011, eDate Advertising and Others, C‑509/09 and C‑161/10, EU:C:2011:685, paragraph 52).
3

Article 8 of that directive, entitled ‘Action plans’, provides as follows: ‘… 2. Member States shall ensure that, no later than 18 July 2013, the competent authorities have drawn up action plans notably to address priorities which may be identified by the exceeding of any relevant limit value or by other criteria chosen by the Member States for the agglomerations and for the major roads as well as the major railways within their territories. … 5. The action plans shall be reviewed, and revised if necessary, when a major development occurs affecting the existing noise situation, and at least every five years after the date of their approval. … 7. Member States shall ensure that the public is consulted about proposals for action plans, given early and effective opportunities to participate in the preparation and review of the action plans, that the results of that participation are taken into account and that the public is informed on the decisions taken. Reasonable time-frames shall be provided allowing sufficient time for each stage of public participation. If the obligation to carry out a public participation procedure arises simultaneously from this Directive and any other [EU] legislation, Member States may provide for joint procedures in order to avoid duplication.’
4

Article 72 of Directive 2014/24, entitled ‘Modification of contracts during their term’, provides as follows: ‘1. Contracts and framework agreements may be modified without a new procurement procedure in accordance with this Directive in any of the following cases: … (d) where a new contractor replaces the one to which the contracting authority had initially awarded the contract as a consequence of either: (i) an unequivocal review clause or option in conformity with point (a); (ii) universal or partial succession into the position of the initial contractor, following corporate restructuring, including takeover, merger, acquisition or insolvency, of another economic operator that fulfils the criteria for qualitative selection initially established provided that this does not entail other substantial modifications to the contract and is not aimed at circumventing the application of this Directive; or (iii) in the event that the contracting authority itself assumes the main contractor’s obligations towards its subcontractors where this possibility is provided for under national legislation pursuant to Article 71; (e) where the modifications, irrespective of their value, are not substantial within the meaning of paragraph 4. … 4. A modification of a contract or a framework agreement during its term shall be considered to be substantial within the meaning of point (e) of paragraph 1, where it renders the contract or the framework agreement materially different in character from the one initially concluded. In any event, without prejudice to paragraphs 1 and 2, a modification shall be considered to be substantial where one or more of the following conditions is met: (a) the modification introduces conditions which, had they been part of the initial procurement procedure, would have allowed for the admission of other candidates than those initially selected or for the acceptance of a tender other than that originally accepted or would have attracted additional participants in the procurement procedure; (b) the modification changes the economic balance of the contract or the framework agreement in favour of the contractor in a manner which was not provided for in the initial contract or framework agreement; (c) the modification extends the scope of the contract or framework agreement considerably; (d) where a new contractor replaces the one to which the contracting authority had initially awarded the contract in other cases than those provided for under point (d) of paragraph 1. …’
6

Hotărârea Guvernului nr. 1/2016 pentru aprobarea normelor metodologice de aplicare a Legii nr. 227/2015 privind Codul fiscal (Government Decree No 1/2016 approving the provisions implementing Law No 227/2015 establishing the Tax Code) of 6 January 2016 (Monitorul Oficial al României, Part I, No 22 of 13 January 2016) states, in Chapter IX, entitled ‘Transactions exempt from tax’, in section 1, paragraph 42 thereof: ‘1. The exemption provided for by Article 292(1)(f) of the Tax Code for vocational training for adults shall be applied by the persons authorised for that purpose in accordance with Ordonanța Guvernului nr. 129/2000 privind formarea profesională a adulților (Government Order No 129/2000 on vocational training for adults), as subsequently amended and supplemented, by persons authorised to provide vocational training for active civil aviation personnel provided for in Legea nr. 223/2007 privind Statutul personalului aeronautic civil navigant profesionist din aviația civilă din România (Law No 223/2007 laying down the Statute governing active civil aviation personnel in civil aviation in Romania), as amended and supplemented, and the National Agency for Public Employees for professional development activity. Vocational training services provided by professional educators pursuant to partnership contracts concluded with the National Agency for Public Employees pursuant to Article 23 of Hotărârea Guvernului nr. 1066/2008 pentru aprobarea normelor privind formarea profesională a funcționarilor publici (Government Decree No 1066/2008 approving the rules on professional training for public employees) shall also be exempt. … 3. The exemption provided for in Article 292(1)(f) of the Tax Code shall also apply to supplies of goods and services closely related to educational services, such as the sale of school textbooks, the organisation of lectures linked to the activity of teaching, provided by public establishments or other bodies authorised for educational or adult vocational training activities, the supply of examination services for the purpose of obtaining access to educational services or of adult professional training. …’
11

Article 77, which is part of Section 1, entitled ‘Customs debt on import’, of Chapter 1, entitled ‘Incurrence of a customs debt’, of Title III of that code, entitled ‘Customs debt and guarantees’, states as follows: ‘(1) A customs debt on import shall be incurred through the placing of non-Union goods liable to import duty under either of the following customs procedures: (a) release for free circulation, including under the end-use provisions; (b) temporary admission with partial relief from import duty. (2) A customs debt shall be incurred at the time of acceptance of the customs declaration. (3) The declarant shall be the debtor. In the event of indirect representation, the person on whose behalf the customs declaration is made shall also be a debtor. Where a customs declaration in respect of one of the procedures referred to in paragraph 1 is drawn up on the basis of information which leads to all or part of the import duty not being collected, the person who provided the information required to draw up the declaration and who knew, or who ought reasonably to have known, that such information was false shall also be a debtor.’
7

Under Article 25 of the Ustawa o podatku od towarów i usług (Law on the tax on goods and services) of 11 March 2004 (Dz. U. of 2004, No 54, item 535; ‘the Law on VAT’): ‘1. An intra-Community acquisition of goods shall be deemed to have been made in the territory of the Member State in which the goods are located at the time when their dispatch or transport ends. 2. Notwithstanding paragraph 1, where the person acquiring the goods referred to in Article 9(2), in making an intra-Community acquisition of goods, has provided the number assigned to him or her by the Member State concerned for the purposes of intra-Community transactions other than the Member State in which the goods are located at the time when their dispatch or transport ends, the intra-Community acquisition of goods shall also be deemed to have been made in the territory of that Member State, unless the person acquiring the goods demonstrates that the intra-Community acquisition of goods: (1) has been taxed in the territory of the Member State in which the goods are located at the time when their dispatch or transport ends, or (2) is deemed to have been taxed in the territory of the Member State in which the goods are located at the time when their dispatch or transport ends due to the application of the simplified intra-Community triangular transaction procedure referred to in Chapter XII.’
15

The Zakon za Ministerstvoto na vatreshnite raboti (Law on the Ministry of the Interior) of 28 May 2014 (DV No 53 of 27 June 2014, p. 2), in the version applicable to the dispute in the main proceedings, provides, in Article 84 thereof: ‘(1) Police authorities may temporarily seize an object for which an alert has been issued for the purpose of searches in the SIS and/or in the databases of the International Criminal Police Organisation (Interpol). … (6) … The surrender or seizure shall be notified to the Member State which entered the alert for the purpose of searches in the SIS and/or in Interpol. … (8) … If, within a period of 60 days, the Member State which entered the alert requests the return of the object, that object shall be returned to the person indicated in the request within a period of 7 days, on the decision of the head of the competent unit referred to in paragraph 6. … (13) … In the case of the surrender or seizure of … registration certificates and number plates which have been stolen, misappropriated, lost or invalidated, if these do not come within the categories referred to in paragraph 11, they shall be surrendered to the diplomatic mission or consulate of the Member State that issued the document, on the decision of the head of the competent unit referred to in paragraph 6, according to the established procedure. …’
5

The 1st to 3rd and 13th recitals Regulation (EEC) No 1191/69 of 26 June 1969 on action by Member States concerning the obligations inherent in the concept of a public service in transport by rail, road and inland waterway (OJ, English Special Edition, Series I, Volume 1969(I), p. 276) stated: ‘Whereas one of the objectives of the common transport policy is to eliminate disparities liable to cause substantial distortion in the conditions inherent in the concept of a public service which are imposed on transport undertakings by Member States; Whereas it is therefore necessary to terminate the public service obligations defined in this Regulation; whereas, however, it is essential in certain cases to maintain such obligations in order to ensure the provision of adequate transport services; whereas the adequacy of transport services must be assessed in the light of the state of supply and demand in the transport sector and of the needs of the community; Whereas these termination measures are not to apply to transport rates and conditions imposed on passenger transport undertakings in the interests of one or more particular categories of person; … Whereas, furthermore, Article 6 of [Decision 65/271] provides that Member States must make compensation in respect of financial burdens devolving upon passenger transport by reason of the application of transport rates and conditions imposed in the interests of one or more particular categories of person …’
1.

Declares that, by refusing the deduction of maintenance annuities or capital sums in lieu of such annuities and supplementary annuities from taxable income to debenture holders who are not resident in Belgium and who receive less than 75% of their professional income there and who cannot benefit from the same deduction in their Member State of residence on the basis of the small amount of their taxable income in that State, the Kingdom of Belgium has failed to fulfil its obligations under Article 45 TFEU and Article 28 of the Agreement on the European Economic Area of 2 May 1992;
20

However, the referring court notes, first, that the applicant in the main proceedings is not asking for the benefit of the consolidation of the personal grade at level 24 to be retrospectively granted to him, as a career civil servant, on the date of his appointment as an interim civil servant, but that the services previously provided as an interim civil servant should be taken into account for the purposes of consolidating the personal grade at level 24 on the date of his appointment as a career civil servant. Second, the referring court states that a career civil servant who occupies a higher-level post on a temporary basis, in particular in the event of secondment, is entitled to the consolidation not of the grade corresponding to that post but of the grade corresponding to the post to which he or she has been appointed on a permanent basis. In those circumstances, the referring court expresses doubts as to the comparability of the situations in the case in the main proceedings and asks whether the concept of a ‘comparable permanent worker’ must be interpreted as referring exclusively to the nature of the relationship with the Community, that is to say, depending on whether it concerns a career civil servant or an interim civil servant, or whether account must also be taken of the permanent or temporary nature of the post occupied by the career civil servant.
3

Article 9, under the heading ‘Supply of services’, of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) (‘the Sixth Directive’) provided: ‘1. The place where a service is supplied shall be deemed to be the place where the supplier has established his business or has a fixed establishment from which the service is supplied or, in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides. 2. However: … (c) the place of the supply of services relating to: … – valuations of movable tangible property, … shall be the place where those services are physically carried out; (e) the place where the following services are supplied when performed for customers established outside the Community or for taxable persons established in the Community but not in the same country as the supplier, shall be the place where the customer has established his business or has a fixed establishment to which the service is supplied or, in the absence of such a place, the place where he has his permanent address or usually resides: … – services of consultants, engineers, consultancy bureaux, lawyers, accountants and other similar services, as well as data processing and the supplying of information, …’