ddrg/super_eurlex huggingface dataset:
Keywords

Summary



Keywords

1. Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Exemptions provided for in the Sixth Directive

(Council Directive 77/388, Art. 15(4)(a) and(5))

2. Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Exemptions provided for in the Sixth Directive

(Council Directive 77/388, Art. 15(8))

3. Community law – Principles – Protection of legitimate expectations

Summary

1. Article 15(4)(a) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, to which Article 15(5) of that directive refers, as amended by Council Directive 92/111, applies not only to vessels used on the high seas for the carriage of passengers for reward, but also to vessels used on the high seas for the purpose of commercial, industrial or fishing activity.

Even if certain language versions of Article 15(4)(a) of the Sixth Directive lend themselves to different interpretations, the scheme and purpose of the article suggest that the criterion of ‘use on the high seas’ applies to all the vessels mentioned in the said provision. If this provision were not to be understood as referring only to vessels used on the high seas, then Article 15(4)(b), which provides for such an exemption for vessels used for inshore fishing, would be superfluous.

(see paras 14, 16, operative part 1)

2. Article 15(8) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes is to be interpreted as meaning that the exemption provided for therein applies to the supply of services directly to the shipowner for the direct needs of seagoing vessels.

In order to guarantee a coherent application of the Sixth Directive as a whole, the exemption provided for in Article 15(8) thereof cannot be extended to services supplied at an earlier stage in the commercial chain.

(see paras 24-25, operative part 2)

3. In the framework of the common system of value added tax, national tax authorities are obliged to respect the principle of protection of legitimate expectations. It falls to the national court to decide whether, where a decision by the national tax authority of a Member State authorised a taxable person not to pass on the value added tax to the other party to a contract, the taxable person could reasonably have believed that the decision in question had been taken by a competent authority.

(see paras 26, 36, operative part 3)
Keywords

Subject of the case

Operative part



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Actions for failure to fulfil obligations

–

Examination of merits by the Court

–

Situation to be taken into consideration

–

Situation on expiry of the period laid down in the reasoned opinion (Art. 226 EC) (see para. 5

)

Subject of the case

Re:

Failure of a Member State to fulfil obligations – Failure to transpose within the prescribed period Council Directive 2001/55/EC of 20 July 2001 on minimum standards for giving temporary protection in the event of a mass influx of displaced persons and on measures promoting a balance of efforts between Member States in receiving such persons and bearing the consequences thereof (OJ 2001 L 212, p. 12)

Operative part

Operative part:

The Court:

1. Declares that, by failing to adopt within the prescribed period the laws, regulations and administrative provisions necessary to transpose into domestic law Council Directive 2001/55/EC of 20 July 2001 on minimum standards for giving temporary protection in the event of a mass influx of displaced persons and on measures promoting a balance of efforts between Member States in receiving such persons and bearing the consequences thereof, the United Kingdom of Great Britain and Northern Ireland has failed to fulfil its obligations under that directive;

2. Orders the United Kingdom of Great Britain and Northern Ireland to pay the costs.
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Summary



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Freedom to provide services – Restrictions – Tax legislation

(EC Treaty, Art. 59 (now, after amendment, Art. 49 EC))

Summary

Article 59 of the Treaty (now, after amendment, Article 49 EC) does not preclude national legislation which makes repayment of corporation tax deducted at source on the income of a taxpayer with restricted tax liability subject to the condition that the operating expenses in respect of which a deduction is claimed for that purpose by that taxpayer have a direct economic connection to the income received from activities pursued in the Member State concerned, on condition that all the costs that are inextricably linked to that activity are considered to have such a direct connection, irrespective of the place and time at which those costs were incurred. By contrast, that article precludes such national legislation in so far as it makes repayment of that tax to that taxpayer subject to the condition that those same operating expenses exceed half of that income.

(see para. 38, operative part)
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Subject of the case

Operative part



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Agriculture – Common organisation of the markets – Milk and milk products – Aid for skimmed milk and skimmed-milk powder intended for animal feed – Regulation No 2799/1999 – Conditions for granting (Commission Regulation No 2799/1999) (see paras 29-30)

2. Actions for failure to fulfil obligations – Examination of merits by the Court – Situation to be taken into consideration – Situation on expiry of the period laid down in the reasoned opinion (Art. 226 EC) (see para. 31)

3. Member States – Obligations – Failure to fulfil obligations – Retention of a provision of national law which is incompatible with Community law (Art. 226 EC) (see para. 33)

Subject of the case

Re:

Failure of a Member State to fulfil obligations – Infringement of Council Regulation (EC) No 1255/1999 of 17 May 1999 on the common organisation of the market in milk and milk products (OJ 1999 L 160, p. 48) and Commission Regulation (EC) No 2799/1999 of 17 December 1999 laying down detailed rules for applying Regulation (EC) No 1255/1999 as regards the grant of aid for skimmed milk and skimmed-milk powder intended for animal feed and the sale of such skimmed-milk powder (OJ 1999 L 340, p. 3) – Institution of a system of traceability of milk powder not provided for by Community legislation.

Operative part

Operative part

The Court:

1. Declares that by unilaterally instituting a system of traceability of skimmed-milk powder for certain uses, not provided for by harmonised provisions of Community law applicable to the sector, the Italian Republic has failed to fulfil its obligations under Council Regulation (EC) No 1255/1999 of 17 May 1999 on the common organisation of the market in milk and milk products and Commission Regulation (EC) No 2799/1999 of 17 December 1999 laying down detailed rules for applying Regulation (EC) No 1255/1999 as regards the grant of aid for skimmed milk and skimmed-milk powder intended for animal feed and the sale of such skimmed-milk powder;

2. Orders the Italian Republic to pay the costs.
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Subject of the case

Operative part



Keywords

Community law – Principles – Equal treatment – Discrimination on grounds of nationality – Prohibition (Act of Accession of 1985; Council Regulation No 2287/2003) (see paras 35-38)

2. Accession of new Member States – Spain – Fisheries (Act of Accession of 1985, Arts 154 to 166; Council Regulation No 2287/2003) (see paras 44-45)

3. Fisheries – Conservation of the resources of the sea – System of fishing quotas (see para. 46)

Subject of the case

Re:

Annulment in part of Council Regulation (EC) No 2287/2003 of 19 December 2003 fixing for 2004 the fishing opportunities and associated conditions for certain fish stocks and groups of fish stocks, applicable in Community waters and, for Community vessels, in waters where catch limitations are required (OJ 2003 L 344, p. 1) in so far as new fishing opportunities in the North Sea and in the Baltic are not allocated having regard to the interests of Spain despite the end of the transitional regime – Discrimination – Application of Article 20(2) of Council Regulation (EC) No 2371/2002 of 20 December 2002 on the conservation and sustainable exploitation of fisheries resources under the Common Fisheries Policy (OJ 2002 L 358, p. 59).

Operative part

Operative part

The Court:

1. Dismisses the action;

2. Orders the Kingdom of Spain to pay the costs;

3. Orders the Commission of the European Communities to bear its own costs.
Judgment of the Court (Second Chamber) of 11 January 2007 – Technische Glaswerke Ilmenau v Commission

(Case C‑404/04 P)

Appeal – State aid – Article 87(1) EC – Contractual promise of payment – Disappearance of an essential condition of the contract – New pleas and arguments – Substitution of reasons – Application for the hearing of witnesses –Private creditor test – Grounds of the judgment of the Court of First Instance – Determination of the amount of aid – Article 87(3)(c) EC – Right to be heard – Breach, in respect of the Member State concerned, of the rights of the defence

1. Acts of the institutions – Statement of reasons – Obligation – Scope (Arts 87(1) EC, 88(2) EC and 253 EC) (see para. 30)

2. State aid – Meaning (Art. 87 EC) (see paras 45-46)

3. Appeal – Grounds – Mere repetition of the pleas and arguments put forward before the Court of First Instance – Error of law pleaded not identified – Inadmissible (Art. 225 EC; Statute of the Court of Justice, Art. 58, first para.; Rules of procedure of the Court, Art. 112(1)(c), first para.) (see paras 48-50)

4. Procedure – Statement of reasons for judgments – Scope (see para. 90)

5. Community law – Principles – Rights of the defense (Art. 88(2) EC) (see paras 125 and 131)

Re:

Appeal against the judgment of the Court of First Instance (Fifth Chamber, Extended Composition) of 8 July 2004 in Case T‑198/01 Technische Glaswerke Ilmenau v Commission dismissing the action for annulment of Commission Decision 2002/185/EC of 12 June 2001 on State aid implemented by Germany for Technische Glaswerke Ilmenau GmbH (Germany) (OJ 2002 L 62, p. 30)

Operative part

The Court:

Dismisses the appeal.

Orders Technische Glaswerke Ilmenau GmbH, in addition to bearing its own costs, to pay the total costs of the Commission of the European Communities related to the interlocutory proceedings and to these proceedings.

Orders Technische Glaswerke Ilmenau GmbH to pay the costs incurred by Schott AG in the interlocutory proceedings.
Judgment of the Court (Second Chamber) of 12 January 2006 – Commission v Spain

(Case C-132/04)

Failure of a Member State to fulfil obligations – Social policy – Protection of the safety and health of workers – Directive 89/391/EEC – Scope – Non-civilian personnel in public authorities – Armed forces and police – Included

1. Social policy – Protection of the safety and health of workers – Directive 89/391 on the introduction of measures to encourage improvements in the safety and health of workers at work (Council Directive 89/391, Arts 2(1), (2) and 4 (see paras 22, 26, 40)

2. Acts of the institutions – Directives – Implementation by Member States (Art. 249, third para., EC) (see para. 35)

3. Action for failure to fulfil obligations – Examination of merits by the Court – Situation to be taken into consideration – Situation on expiry of the period laid down in the reasoned opinion (Art. 226 EC) (see para. 37)

Re:

Failure of a Member State to fulfil obligations – Incomplete transposition of Article 2(1) and (2) and Article 4 of Council Directive 89/391/EEC of 12 June 1989 on the introduction of measures to encourage improvements in the safety and health of workers at work (OJ 1989 L 183, p. 1) – Non-civilian personnel in public authorities – Scope of Directive 89/391

Operative part:

The Court:

1. Declares that, by failing to transpose in their entirety into its national legislation Article 2(1) and (2) and Article 4 of Council Directive 89/391/EEC of 12 June 1989 on the introduction of measures to encourage improvements in the safety and health of workers at work, as regards non-civilian personnel in public authorities, the Kingdom of Spain has failed to fulfil its obligations under that directive;
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Summary



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1. Common Customs Tariff – Tariff headings – Vehicles with the capacity to tow three times their own weight or more – Commission Regulation No 2518/98

(Commission Regulation No 2518/98)

2. Common Customs Tariff – Tariff headings – New all terrain four-wheeled vehicles with the capacity to push twice their own weight or more

Summary

1. Point 5 of the table annexed to Regulation No 2518/98 concerning the classification of certain goods in the Combined Nomenclature is invalid, by adopting a capacity different from that contained in the Harmonised Commodity Description and Coding System Committee’s classification opinion of 1999, for vehicles described in subheading 8703 21 10 of the Combined Nomenclature, to tow loads three times their own weight or more, and thereby extending the scope of the heading concerning vehicles principally designed for the transport of persons.

(see para. 51, operative part 1)

2. New all terrain four-wheeled vehicles with one seat only, fitted with Ackerman steering controlled by a handlebar, equipped with a towing hitch and the technical characteristics of which enable them to push twice their own weight or more, must be classified in subheading 8701 90 of the Combined Nomenclature. It is for the national court to classify such vehicles in the subheadings which correspond to their engine power.

(see para. 59, operative part 2)
Keywords

Summary



Keywords

Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Supply of services

(Council Directive 77/388, Art. 9(2)(a))

Summary

The transmission of the right to fish by means of a transfer of fishing permits for valuable consideration constitutes a supply of services connected with immovable property within the meaning of Article 9(2)(a) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes.

As the fishing rights can be exercised only in relation to the river in question and on the stretches of that river mentioned in the permits, the stretch of water itself makes up a constituent element of the fishing permits and, accordingly, of the transmission of the fishing rights. Since a supply of services consists in the transmission of an actual right of use of the property, in this case the river, that immovable property constitutes a central and essential element of that supply. Furthermore, the place where the immovable property is situated is the place of final consumption of the service. It follows from all those factors that there exists a sufficiently direct connection between the transmission of fishing permits and the stretches of water to which they relate.

(see paras 25-27, operative part)
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Summary



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Freedom of movement for persons – Freedom of establishment – Activities in the field of pharmacy

(Council Directive 85/433, Art. 2)

Summary

Article 2(1) of Directive 85/433 concerning the mutual recognition of diplomas, certificates and other evidence of formal qualifications in pharmacy, including measures to facilitate the effective exercise of the right of establishment relating to certain activities in the field of pharmacy, imposes an obligation on each Member State to recognise the diplomas listed in Article 4 thereof awarded to nationals of Member States by other Member States, in accordance with Article 2 of Directive 85/432 concerning the coordination of provisions laid down by law, regulation or administrative action in respect of certain activities in the field of pharmacy, by giving such diplomas the same effect in the State’s territory as those diplomas listed in Article 4 which it itself awards. However, the first subparagraph of Article 2(2) of Directive 85/433 states that Member States need not give effect to the diplomas referred to in Article 2(1) with respect to the establishment of new pharmacies open to the public, it being understood that pharmacies which have been in operation for less than three years are also to be regarded as new.

It follows that Article 2 of Directive 85/433, in its entirety, imposes an obligation of mutual recognition only in respect of pharmacies which have been in operation for at least three years. Therefore, a Member State which complies merely with that minimal level of recognition of diplomas is not exercising any discretion conferred by that directive.

(see paras 27-28, 33-34, operative part)
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Summary



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Agriculture – Harmonisation of laws – Zootechnical and genealogical conditions governing intra-Community trade in equidae – Directive 90/427

(Council Directive 90/427, Art. 3)

Summary

A Member State which lays down in its national legislation a requirement that stallions are to be subject to an assessment of their genetic value in that State in order to be used for off-farm mating fails to fulfil its obligations under Article 3 of Directive 90/427 on the zootechnical and genealogical conditions governing intra-Community trade in equidae, according to which Member States may not prohibit or restrict intra-Community trade in equidae and their semen, ova and embryos on zootechnical or genealogical grounds other than those resulting from application of the Directive.

(see para. 30, operative part)
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Summary



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Agriculture – Approximation of laws concerning health policy – Veterinary checks of products entering the Community from third countries

(Council Regulation No 2377/90, Art. 5; Council Directive 97/78, Arts 17(2)(a) and 22(2))

Summary

In accordance with Article 17(2)(a) of Directive 97/78 laying down the principles governing the organisation of veterinary checks on products entering the Community from third countries, national authorities can object to the redispatch of a consignment that does not satisfy the import conditions where Community requirements are not met.

Moreover, under Article 22(2) of Directive 97/78, read in conjunction with Article 5 of Regulation No 2377/90 laying down a Community procedure for the establishment of maximum residue limits of veterinary medicinal products in foodstuffs of animal origin, where, following veterinary inspections carried out pursuant to that directive, the products are revealed to contain a substance listed in Annex IV to that regulation, the competent veterinary authorities are imperatively required to seize and destroy those products.

(see paras 17, 29, operative part 1-2)
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Summary



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Tax provisions – Harmonisation of laws – Excise duties – Directive 92/12 – Products subject to excise duty – Determination of the Member State in which duty is chargeable

(Council Directive 92/12, Arts 7, 8 and 22(3))

Summary

Directive 92/12 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products must be construed as meaning that where a private individual who is not operating commercially or with a view to making a profit acquires in one Member State, for his own personal requirements and those of other private individuals, products subject to excise duty which have been released for consumption in that Member State and arranges for them to be transported to another Member State on his behalf by a transport company established in that other State, Article 7 of that Directive, and not Article 8 thereof, is applicable, with the result that excise duty is also to be levied in that other State.

For the purposes of applying Directive 92/12, products which are not held for private purposes, and thus do not fall under Article 8 of the directive, must necessarily be regarded as being held for commercial purposes and thus fall under Article 7. For Article 8 to apply, the products in question must have been transported personally by the private individual who purchased them. Under Article 7(6) of that directive, the excise duty paid in the first State is, in such a case, to be reimbursed in accordance with Article 22(3) of the directive.

(see paras 29, 37, 53, operative part)
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Subject of the case

Operative part



Keywords

Acts of the institutions – Directives – Implementation by the Member States (Art. 249, third para., EC) (see para. 8)

2. Actions for failure to act – Examination of merits by the Court – Situation to be taken into consideration – Situation on expiry of the period laid down in the reasoned opinion (Art. 226 EC) (see para. 9)

Subject of the case

Re:

Failure of a Member State to fulfil its obligations – Failure to adopt, within the period prescribed, the provisions necessary to comply with Directive 2003/54/EC of the European Parliament and of the Council of 26 June 2003 concerning common rules for the internal market in electricity and repealing Directive 96/92/EC (OJ 2003 L 176, p. 37) – Statements made with regard to decommissioning and waste management activities.

Operative part

Operative part

The Court:

1. Declares that, by failing to adopt, within the period prescribed, the laws, regulations and administrative provisions necessary to comply with Directive 2003/54/EC of the European Parliament and of the Council of 26 June 2003 concerning common rules for the internal market in electricity and repealing Directive 96/92/EC, the Grand Duchy of Luxembourg has failed to fulfil its obligations under that directive;

2. Orders the Grand Duchy of Luxembourg to pay the costs.
Keywords

Subject of the case

Operative part



Keywords

Actions for failure to fulfil obligations

–

Examination of merits by the Court

–

Situation to be taken into consideration

–

Situation on expiry of the period laid down in the reasoned opinion (Art. 226 EC) (see para. 7

)

Subject of the case

Re:

Failure of a Member State to fulfil obligations – Failure to transpose, within the prescribed period, Council Directive 2000/78/EC of 27 November 2000 establishing a general framework for equal treatment in employment and occupation (OJ 2000 L 303, p. 16)

Operative part

Operative part:

The Court:

1. Declares that, by failing to adopt all the laws, regulations and administrative provisions necessary to comply, at federal level, with the provisions on discrimination based on disability in Council Directive 2000/78/EC of 27 November 2000 establishing a general framework for equal treatment in employment and occupation and, at Länder level, with the exception of the Länder of Vienna and Lower-Austria, with all the provisions of that directive, the Republic of Austria has failed to fulfil its obligations under that directive;

2. Orders the Republic of Austria to pay the costs.
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Summary



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Freedom of movement for persons – Workers – Access to vocational training

(Art. 39 EC)

Summary

Community law does not preclude national legislation which organises, on a provisional basis, training courses intended in the short term to meet the need for qualified teachers in a State from requiring that candidates for that training be employed in a school in that State, provided, however, that the manner in which that legislation is applied does not lead to the exclusion, as a matter of principle, of all applications made by teachers who are not employed in such a school without prior individual assessment of the merits of those applications in the light, inter alia, of the aptitude of the person concerned, and the possibility of monitoring the practical part of the training received or possibly of exempting that person from it.

(see para. 49, operative part)