ddrg/super_eurlex huggingface dataset:
Keywords

Summary



Keywords

Freedom of movement for persons - Derogations - Decisions regarding foreign nationals - Decision concerning entry into the territory of a Member State within the meaning of Article 8 of Directive 64/221 - Meaning - Decision refusing a Community national not in possession of a residence permit but temporarily admitted to the territory of the Member State leave to enter its territory - Excluded - Suspensory effect of legal proceedings against that decision and grant of permission to take up employment pending the termination of those proceedings - No effect

(Council Directive 64/221, Arts 8 and 9)

Summary

$$Articles 8 and 9 of Directive 64/221 on the co-ordination of special measures concerning the movement and residence of foreign nationals which are justified on grounds of public policy, public security or public health must be interpreted as meaning that a decision adopted by the authorities of a Member State refusing a Community national, not in possession of a residence permit, leave to enter its territory cannot be classified as a decision concerning entry within the meaning of Article 8 thereof in a case where the person concerned was temporarily admitted to the territory of that Member State, pending a decision following the enquiries required for the investigation of her case, and therefore resided for almost seven months in that territory before that decision was notified to her, since such a national must be entitled to the procedural safeguards referred to in Article 9 of Directive 64/221.

The time which elapsed after the competent authority's decision as a result, first, of the suspensory effect of legal proceedings and, second, of the grant of permission to take up employment pending the determination of those proceedings, cannot have any bearing on the classification of that decision under Directive 64/221.

( see para. 43 and operative part )
Keywords

Summary



Keywords

1. Actions for failure to fulfil obligations Measures adopted by the Member State concerned after proceedings have been commenced Not relevant

(EC Treaty, Art. 169 (now Art. 226 EC))

2. Member States Obligations Implementation of directives Failure Justification Not permissible

(EC Treaty, Art. 169 (now Art. 226 EC))

3. Tax provisions Harmonisation of laws Turnover taxes Common system of value added tax Option for Member States to apply a reduced rate on a transitional basis Maintenance of a reduced rate of 5% applicable to transactions concerning certain goods and services not appearing in Annex H to the Sixth Directive Not permissible

(Council Directive 77/388, Arts 12(3) and 28(2))

4. Tax provisions Harmonisation of laws Turnover taxes Common system of value added tax Taxable persons Bodies governed by public law Activities in the exercise of public authority not taxable Such activities taxable in the event of significant distortions of competition

(Council Directive 77/388, Art. 4(5), first and second subparas)

Summary

1. In an action for failure to fulfil obligations, the Court cannot take account of measures adopted by the Member State concerned in order to comply with those obligations after the action has been commenced.

( see para. 20 )

2. A Member State cannot rely on provisions, practices or circumstances in its own legal order to justify failure to implement a directive within the prescribed period.

( see para. 20 )

3. It is an infringement of a Member State's obligations under Articles 12(3) and 28(2) of the Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes for that Member State to maintain in force a reduced rate of value added tax of 5% on transactions concerning certain goods and services which do not appear on the list in Annex H to the Sixth Directive. Member States which applied a reduced rate to those transactions on 1 January 1991 are entitled, under the provisions cited above, to apply a reduced rate of value added tax on those operations, which may not, however, be lower than 12%.

( see paras 17, 21 and operative part )

4. Where the conditions laid down in the first subparagraph of Article 4(5) of the Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes are fulfilled, namely where bodies governed by public law engage in activities as public authorities, services supplied by such bodies are not subject to value added tax. If, however, exemption of the activity in question from value added tax would lead to significant distortions of competition within the meaning of the second subparagraph of Article 4(5) of the Sixth Directive, the activity is taxable by virtue of the latter provision.

( see paras 25, 27-28 )
Keywords

Summary



Keywords

Agriculture Common agricultural policy Structural reform Improving the efficiency of structures Recognising the status of farmers practising farming as their main occupation Regulations Nos 797/85 and 2328/91 Reliance before a national court by limited companies in the absence of implementing measures in the national legal system Not permissible

(Council Regulations No 797/85, Art. 2(5), and No 2328/91, Art. 5(5))

Summary

$$The last subparagraph of Article 2(5) of Regulation No 797/85 on improving the efficiency of agricultural structures and the last subparagraph of Article 5(5) of Regulation No 2328/91 on improving the efficiency of agricultural structures may not be relied on before a national court by limited companies seeking to obtain the status of farmers practising farming as their main occupation where the legislature of a Member State has not adopted the provisions necessary for their implementation in the national legal system.

( see para. 29 and operative part )
Keywords

Summary



Keywords

Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Option for Member States to apply a reduced rate on a temporary basis - Application of a reduced rate of 2.1% only to medicinal products reimbursable under the social security system and of 5.5% to other medicinal products - Whether permissible - Compliance with the conditions laid down in Article 28(2)(a) of the Sixth Directive

(Council Directives 67/228, Art. 17, final indent, and 77/388, Arts 12(3)(a) and 28(2)(a))

Summary

$$By introducing and maintaining in force legislation on value added tax under which medicinal products reimbursable under the social security system are taxed at the reduced rate of 2.1% whereas other medicinal products are taxed at the reduced rate of 5.5%, a Member State has not failed to fulfil its obligations under Article 12 of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes.

The rate of value added tax of 2.1%, which is below the minimum rate of 5% laid down in Article 12(3)(a) of the Sixth Directive, is justified under Article 28(2)(a) of that directive in so far as that rate existed on 1 January 1991, is in accordance with Community law, in so far as it is consistent with the principle of fiscal neutrality inherent in the common system of value added tax, given that reimbursable and non-reimbursable medicinal products are not similar products in competition with each other, and meets the criteria set out in the final indent of Article 17 of the Second Directive inasmuch as the application of the reduced rate to reimbursable medicinal products clearly constitutes a social reason, as it necessarily reduces the charges borne by the social security system and also benefits final consumers, whose health expenses are thereby reduced.

( see paras 21, 25, 32-33 )
Keywords

Summary



Keywords

Tax provisions - Harmonisation of laws - Indirect taxes on the raising of capital - Special charges, in addition to capital duty imposed on the capital of companies on their formation, on the publication and alteration of their statutes and on the increase of their capital - Not permissible

(Council Directive 69/335, Art. 10(c))

Summary

$$A Member State fails to fulfil its obligations under Articles 7 and 10 of Directive 69/335 concerning indirect taxes on the raising of capital where it imposes, in addition to capital duty, other special charges on the capital of public and private limited liability companies on their formation, on the publication and alteration of their statutes and on the increase in their capital.

The charges imposed on those events fall under the prohibition in Article 10(c) of the directive to the extent that the act forming a public or private limited liability company must be drawn up in notarised form, since the authentication of that act by a notary constitutes a formality required before the commencement of business by the company within the meaning of Article 10(c) of the directive, where the publication of an increase of capital is mandatory, so that, although not formally amounting to a procedure required before such a company commences business, it is none the less necessary for the carrying on of that business, and where the publication of the original or amended statutes of a company also constitutes a statutory obligation for those companies and must therefore be regarded as either a formality required before the commencement of those companies' business or a formality which is necessary for the carrying on of that business.

( see paras 27-30, 44, operative part )
Keywords

Summary



Keywords

1. Appeals - Pleas in law - Review by the Court of the assessment of the evidence - Not possible except where the clear sense of the evidence has been distorted

2. Appeals - Pleas in law - Erroneous assessment of the facts - Inadmissible - Appeal dismissed

(EC Treaty, Art. 168a (now Art. 225 EC); EC Statute of the Court of Justice, Art. 51, first subpara.)

Summary

1. In an appeal, the Court of Justice has no jurisdiction to find the facts or, as a rule, to examine the evidence which the Court of First Instance accepted in support of those facts. Provided that the evidence has been properly obtained and the general principles of law and the Rules of Procedure relating to the burden of proof and the taking of evidence have been observed, it is for the Court of First Instance alone to assess the value to be attached to the evidence produced. Save where the clear sense of that evidence has been distorted, that appraisal does not constitute a point of law which is subject, as such, to review by the Court of Justice.

( see para. 48 )

2. It is clear from Article 168a of the Treaty (now Article 225 EC) and Article 51 of the EC Statute of the Court of Justice that an appeal may be based only on grounds relating to the infringement of rules of law, to the exclusion of any appraisal of the facts. The Court of First Instance has exclusive jurisdiction, first, to establish the facts except where the substantive inaccuracy of its findings is apparent from the documents submitted to it and, second, to assess those facts.

( see para. 63 )
Keywords

Summary



Keywords

Actions for failure to fulfil obligations - Examination of merits by the Court - Situation to be taken into consideration - Situation at the end of the period laid down in the reasoned opinion

(Art. 226 EC)

Summary

$$In an action under Article 226 EC, the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation prevailing in the Member State at the end of the period laid down in the reasoned opinion and the Court cannot take account of any subsequent changes

( see para. 8 )
Keywords

Summary



Keywords

Free movement of goods - Quantitative restrictions - Measures having equivalent effect - National legislation providing for a procedure for detention by the customs authorities, at the time of intra-Community transit, of goods which are presumed to be counterfeit, are lawfully manufactured in a Member State and are lawfully marketed in another Member State - Justification - Protection of industrial and commercial property - None - Transit not forming part of the specific subject-matter of the design right

(EC Treaty, Arts 30 and 36 (now, after amendment, Arts 28 EC and 30 EC))

Summary

$$A Member State which implements, pursuant to its intellectual property legislation applicable to designs, procedures for the detention by the customs authorities of goods lawfully manufactured in another Member State of the European Community which are intended, following their transit through national territory, to be placed on the market in another Member State where they may be lawfully marketed fails to fulfil its obligations under Article 30 of the Treaty (now, after amendment, Article 28 EC).

The national legislation at issue, which authorises the national customs authorities, on an application from the proprietor of the right in designs of spare parts for motor vehicles, to detain spare parts presumed to be counterfeit goods for a period of 10 days during which the applicant may refer the matter to the competent national courts, has the effect of restricting the free movement of goods.

Intra-Community transit consists in the transportation of goods from one Member State to another across the territory of one or more Member States and involves no use of the appearance of the protected design, so that it does not form part of the specific subject-matter of the right of industrial and commercial property in designs.

Since the manufacture and marketing of the product are lawful in the Member States where those operations take place and transit does not form part of the specific subject-matter of the design right in the Member State where transit takes place, it must be concluded that the impediment to the free movement of goods caused by the product's detention under customs control in the latter Member State in order to prevent its transit is not justified on grounds of the protection of industrial and commercial property.

( see paras 22, 43, 45, 49 and operative part )
Keywords

Summary



Keywords

Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Refund of the tax to taxable persons not established in the territory of the country - Taxable person carrying out taxable transactions and exempt transactions in the Member State of establishment - Partial refund of tax - Method of calculation

(Council Directive 79/1072, Arts 2 and 5)

Summary

$$Articles 2 and 5 of the Eighth Directive 79/1072 on the harmonisation of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in the territory of the country must be interpreted as meaning that:

- they grant taxable persons established in a Member State where only part of their transactions are taxed a right to partial refund of the VAT which has been charged in a Member State where they are not established on goods or services used for the purposes of their transactions in the Member State of establishment;

- the amount of VAT refundable is calculated, first, by determining which transactions give rise to a right to deduction in the Member State of establishment and, second, by taking account solely of the transactions which would also give rise to a right of deduction in the Member State of refund if they were carried out there and of the expenses giving rise to a right to deduction in the latter State.

( see para. 32 and operative part )
Keywords

Summary



Keywords

Actions for failure to fulfil obligations - Consideration of the merits by the Court - Situation to be taken into account - Situation as it stood at the end of the period laid down in the reasoned opinion

(Art. 226 EC)

Summary

$$In proceedings pursuant to Article 226 EC, the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation in the Member State as it stood at the end of the period laid down in the reasoned opinion, and the Court cannot take account of any subsequent changes.

( see para. 16 )
Keywords

Summary



Keywords

Social security for migrant workers - Community rules - Replacing social security conventions concluded between Member States - Limit - Retention, in favour of workers who exercised their right to freedom of movement before the entry into force of Regulation No 1408/71, of the provisions of a prior inter-State convention on unemployment insurance that is more advantageous for the insured

(EC Treaty, Arts 48(2) and 51 (now, after amendment, Arts 39(2) EC and 42 EC); Council Regulation No 1408/71, Arts 6 and 7)

Summary

$$Articles 6 and 7 of Regulation No 1408/71, as amended and updated by Regulation No 2001/83 and amended by Regulation No 2332/89, do not preclude application of provisions of an inter-State convention on unemployment insurance which are more advantageous for the insured, provided that the latter exercised his right to freedom of movement before the date of entry into force of that regulation, even if, as a result of the reference period prescribed by the national legislation applicable to determination of the insured's entitlement, it is not possible for him to claim a right to benefits based entirely on the period prior to that date.

Articles 48(2) and 51 of the Treaty (now, after amendment, Articles 39(2) EC and 42 EC) preclude the loss of social security advantages which result from the inapplicability, following the entry into force of Regulation No 1408/71, of conventions operating between two or more Member States and incorporated in their national law.

( see paras 15, 23 and operative part )
Keywords

Summary



Keywords

Customs union Application of the customs rules Right of action Suspension of implementation Authorities competent to suspend implementation

(Council Regulation No 2913/92, Arts 243 and 244)

Summary

$$Article 244 of Regulation No 2913/92 establishing the Community Customs Code is to be interpreted as meaning that it confers the power to suspend implementation of a contested decision exclusively on the customs authorities. However, that provision does not limit the power of the judicial authorities seised of a dispute pursuant to Article 243 of that Code to order such suspension in order to comply with their obligation to ensure the full effectiveness of Community law.

( see para. 20 and operative part )
Keywords



Keywords

Member States Obligations Implementation of directives Failure to fulfil obligations not contested

(EC Treaty, Art. 169 (now Art. 226 EC))
Keywords



Keywords

Member States Obligations Implementation of directives Failure to implement Justification Not permissible
Keywords

Summary



Keywords

Approximation of laws - Procedures for the award of public service contracts - Directive 92/50 - Contracting authorities - Body governed by public law - Meaning - Body which carries on activities relating to the organisation of fairs and exhibitions, which operates according to performance criteria and in a competitive environment - Exclusion

(Council Directive 92/50, Art. 1(b), second subpara.)

Summary

$$Under 1(b) of Directive 92/50 relating to the coordination of procedures for the award of public service contracts, a body governed by public law means a body established for the specific purpose of meeting needs in the general interest, not having an industrial or commercial character, with legal personality and closely dependent on the State, regional or local authorities or other bodies governed by public law.

The first condition is not met by a body whose object is to carry on activities relating to the organisation of fairs, exhibitions and other similar initiatives, which is non-profit-making but is administered according to the criteria of performance, efficiency and cost-effectiveness, and which operates in a competitive environment.

( see paras 25, 43 and operative part )
Keywords

Summary



Keywords

Common Customs Tariff - Tariff headings - Subheading 8517 21 00 of the Combined Nomenclature - Classification Regulation No 2184/97 - Scope

(Commission Regulation No 2184/97, Annex, point 3)

Summary

$$Point 3 of the Annex to Regulation No 2184/97 concerning the classification of certain goods in the combined nomenclature, which classifies under subheading 8517 21 00 multi-function machines whose principal function is in fact that of a facsimile machine, does not seek to lay down the principle that all machines combining the functions of printer, copier, facsimile machine and scanner must be classified as facsimile machines.

( see para. 25 )
Keywords



Keywords

1. Actions for failure to fulfil obligations - Subject-matter of the dispute - Determination during the pre-litigation procedure - Initial complaints set out in greater detail in the application instituting proceedings - Whether permissible

(EC Treaty, Art. 169 (now Art. 226 EC); Rules of Procedure of the Court, Arts 38(1)(c) and 42)

2. Actions for failure to fulfil obligations - Examination of the merits by the Court - Situation to be taken into account - Situation prevailing at the end of the period laid down in the reasoned opinion

(EC Treaty, Art. 169 (now Art. 226 EC))

3. Member States - Obligations - Implementation of directives - Failure to fulfil obligations - Justification based on the delay by the Commission in establishing a format intended for the submission of certain data by Member States - Not permissible

(EC Treaty, Art. 169 (now Art. 226 EC))
Keywords

Summary



Keywords

Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Taxable amount - Supply of goods - Consideration may consist of a supply of services - Condition - Supply of services directly linked to the delivery which can be expressed in monetary terms - Supply of bonuses in kind for the introduction of new customers - Purchase price and delivery costs of the bonuses paid by the supplier

(Council Directive 77/388, Art. 11A(1)(a))

Summary

$$The consideration for a supply of goods may consist of a supply of services and so constitute the taxable amount within the meaning of Article 11A(1)(a) of the Sixth Directive 77/388, if there is a direct link between the supply of goods and the supply of services and if the value of those services can be expressed in monetary terms. That value, which is a subjective value and not a value estimated according to objective standards, must be the value which the recipient of the supply of services attributes to the services which he seeks to obtain and correspond to the amount which he is prepared to spend to that end. All the expenses borne by the recipient to obtain the supply in question, including the costs of incidental services which are connected to the supply of the goods, make up the value of the supply of services.

Therefore, under Article 11A(1)(a), the taxable amount for the supply to a recipient of a bonus in kind constituting consideration for the introduction of a new customer includes, besides the purchase price of that bonus, the costs of delivery, when they are paid by the supplier of the bonus.

( see paras. 17, 22-25 and operative part )