ddrg/super_eurlex huggingface dataset:
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Officials - Remuneration - Family allowances - Weightings - Purpose - Allowances paid direct to the person with custody of children - Weighting for the country of residence of the recipient - Implementation of the principle of equality of treatment

( Staff Regulations of Officials, Art . 67 ( 4 ) )

Summary

The reason for applying a weighting both to the salary of officials and to the family allowances paid to them is to ensure that all officials, whatever their place of employment, receive remuneration with equal purchasing power .

Although family allowances form part of an official' s remuneration, they are intended not for his upkeep but for that of his children . Pursuant to Article 67 ( 4 ) of the Staff Regulations, family allowances paid to a person other than the official, namely the person having custody of the children, have applied to them the weighting for the country of residence of that person . That provision cannot be criticized by reference to the principle of equality of treatment since its purpose is precisely to safeguard that principle with respect to officials' children by ensuring that the persons with custody of the children receive benefits with equal purchasing power .
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1 . Social policy - Harmonization of laws - Transfer of undertakings - Safeguarding of employees' rights - Directive 77/187/EEC - Release of transferor as a result of transfer to transferee of obligations arising under contracts of employment - Not conditional on employee' s consent ( Council Directive 77/187/EEC, Art . 3 ( 1 ) )

2 . Social policy - Harmonization of laws - Transfer of undertakings - Safeguarding of employees' rights - Directive 77/187/EEC - Scope - Lease-purchase agreement and termination of such agreement by judicial decision - Covered

( Council Directive 77/187/EEC, Art . 1 ( 1 ) )

Summary

1 . Article 3 ( 1 ) of Directive 77/187/EEC which concerns the safeguarding of employees' rights in the event of transfers of undertakings must be interpreted as meaning that after the date of transfer, and by virtue of the transfer alone, the transferor is discharged from all obligations arising under the contract or the employment relationship, even if the workers employed in the undertaking do not consent or if they object, subject however to the power of the Member States to provide for joint liability of the transferor and the transferee after the date of transfer .

2 . Article 1 ( 1 ) of Directive 77/187/EEC of 14 February 1977 must be interpreted as meaning that the directive applies both to the transfer of an undertaking pursuant to a lease-purchase agreement of the kind available under Netherlands law and to the retransfer of the undertaking upon the termination of the lease-purchase agreement by judicial decision .
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1 . Free movement of persons - Freedom of establishment - More than one place of work in the Community - Person engaged in employment in one Member State and self-employed in another

( EEC Treaty, Art . 52 )

2 . Free movement of persons - Freedom of establishment - Workers - National rules exempting from social security contributions persons pursuing an occupation on a self-employed basis at the same time as employment - Refusal to grant exemption in the case of employment in another Member State - Not permissible

( EEC Treaty, Arts 48 and 52 )

Summary

1 . Freedom of establishment is not confined to the right to create a single establishment within the Community, but entails the right to set up and maintain, subject to observance of the relevant professional rules of conduct, more than one place of work within the Community . That applies also to a person who is employed in one Member State and wishes, in addition, to work in another Member State in a self-employed capacity .

2 . Articles 48 and 52 of the Treaty preclude national legislation which might place Community citizens at a disadvantage when they wish to extend their activities beyond the territory of a single Member State . Those articles must therefore be interpreted as meaning that a Member State may not refuse to exempt self-employed persons working within its territory from the contributions provided for under the national legislation on social security for self-employed persons, where employment is coupled with a self-employed activity, on the ground that the employment which is capable of giving entitlement to such exemption is pursued within the territory of another Member State .
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Officials - Remuneration - Weightings - Five-yearly adjustment - Criteria - Living conditions in the various places of employment - Calculation of the "accommodation" item - Obligation to take account only of rents paid by European officials in the capitals of the Member States and other principal places of employment - Date on which the adjustment takes effect - Date to which the verification relates

( Staff Regulations, Art . 64 )
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Tax provisions - Harmonization of legislation - Turnover taxes - Common system of value-added tax - Deduction of tax paid on inputs - Right conferred on taxable persons - Limitations - Need for an express Community provision - Legislation limiting the right of deduction in relation to let immovable property

( Council Directive 77/388, Arts 17 to 20 )

Summary

The system for deduction of value-added tax paid on inputs provided for in Articles 17 to 20 of the Sixth Directive is meant to relieve the trader entirely of the tax payable or paid in the course of his economic activities . Any limitation of the right of deduction granted to taxable persons must, in view of its impact on the level of the tax burden, be applied in a similar manner in all the Member States and presupposes the existence of a Community provision expressly authorizing it . In the absence of such a provision, the right of deduction must be exercised immediately in respect of all the taxes charged on transactions relating to inputs .

Legislation which, for undertakings that let immovable property which they have acquired or had built, limits the right of deduction to a fraction of the tax paid on inputs where the amount of the proceeds of the letting of the property is less than a specified percentage of its value is not permitted by, and is therefore incompatible with, the directive .
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Member States - Obligations - Failure to fulfil - Retention of a national provision leading to discrimination against nationals of the other Member States as regards the conditions for the exercise of certain professions - Justification based on the existence of administrative practices ensuring the application of the Treaty - Unacceptable

( EEC Treaty, Arts 52, 59 and 169 )

Summary

The fact that the legislation of a Member State is silent as regards the right of nationals of the other Member States to become ordinary members of a professional body, where such membership is a precondition for and facilitates access to the professions in question and their exercise, gives rise to an ambiguous state of affairs and keeps the persons concerned in a state of uncertainty as regards the possibility of relying on the provisions of Articles 52 and 59 of the Treaty, which have direct effect . The retention of legislation with such a lacuna therefore amounts to a failure by the State in question to comply with its obligations under the Treaty, and mere administrative practices, which by their nature are alterable at will by the authorities and are not given the appropriate publicity, cannot be regarded as constituting the proper fulfilment of those obligations .

A Member State cannot plead provisions, practices or circumstances in its internal legal system to justify failure to comply with its obligations under Community law .
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1 . Agriculture - Common organization of the market - Fruit and vegetables - Products concerned - Fresh fruit and vegetables intended for processing - Included

( Council Regulations Nos 1035/72 and 516/77 )

2 . Agriculture - Common organization of the market - Fruit and vegetables - Producers' organizations - Fixing of minimum purchase prices - Binding on affiliated producers and processors - Extension to all national producers and processors - Not permissible

( Council Regulation No 1035/72 )

3 . Agriculture - Common organization of the market - Fruit and vegetables - Producers' organizations - Imposition of charges on non-affiliated producers - Income used to finance activities incompatible with Community law - Not permissible

( Council Regulation No 1035/72 )

Summary

1 . The rules of the common organization of the market set up by Regulation No 1035/72 must be applied to fruit and vegetables coming within the scope of that organization, irrespective of the use to which they are ultimately to be put . The fact that they are intended for processing does not mean that at the marketing stage they fall within the ambit of Regulation No 516/77 on the common organization of the market in products processed from fruit and vegetables .

2 . Regulation No 1035/72 on the common organization of the market in fruit and vegetables, in the version applicable prior to the entry into force of Regulation No 3284/83, must be interpreted as leaving the Member States no power to extend to national producers and processors who are not affiliated to an intertrade organization in the sector the rules adopted by that organization under agreements fixing minimum purchase prices for certain vegetables .

3 . The obligation imposed on non-affiliated producers to contribute to the financing of funds established by a producers' organization in the fruit and vegetables sector is unlawful in so far as it serves to finance activities which are themselves held to be contrary to Community law .
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Officials - Remuneration - Family allowances - Household allowance - Conditions of grant - Spouse in receipt of a termination of service allowance - Not to be deemed income from gainful employment

( Staff Regulations, Annex VII, Art . 1(3 )

Summary

For the award of the household allowance the spouse' s income to be taken into account for the purposes of Article 1(3 ) of Annex VII to the Staff Regulations is that arising from gainful employment .

The termination of service allowance received by an official to whom a measure for terminating officials' service has been applied cannot be deemed to be income arising from gainful employment .
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Tax provisions - Harmonization of laws - Turnover taxes - Common system of value-added tax - Taxable amount - Supply of goods - Consideration directly linked to the supply, capable of being expressed in monetary terms and constituting a subjective value - Reduction of sale price by way of reward for a service provided by the purchaser

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

Summary

The taxable basis for a supply of goods within the meaning of Article 11 A 1 ( a ) of the Sixth Directive ( 77/388 ) is made up of everything which is received directly in connection with the supply and represents the consideration for it, the latter being a subjective value which must be capable of being expressed in monetary terms .

That provision must therefore be interpreted as meaning that where a supplier (" the wholesaler ") supplies goods (" the inducement ") to another (" the retailer ") for a monetary consideration ( namely a sum of money ) which is less than that at which he supplies identical goods to the retailer for resale to the public on an undertaking by the retailer to apply the inducement in procuring another person to arrange, or in rewarding another for arranging, a gathering at which further goods of the wholesaler can be sold by the retailer to the public for their mutual benefit, on the understanding that if no such gathering is held the inducment must be returned to the supplier or paid for at its wholesale price, the taxable amount is the sum of the monetary consideration and of the value of the service provided by the retailer which consists in applying the inducement to procure the services of another person or in rewarding that person for those services; the value of that service must be regarded as being equal to the difference between the price actually paid for that product and its normal wholesale price .
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Free movement of goods - Quantitative restrictions - Measures having equivalent effect - Rules restricting the import by private individuals of medicinal preparations authorized and available without prescription in the Member State of importation, but purchased in a pharmacy in another Member State - Justification - Protection of public health - None

( EEC Treaty, Arts 30 and 36 )

Summary

National provisions which prohibit the importation by a private individual for his personal needs of medicinal preparations which are authorized in the Member State of importation, are available in that Member State without a medical prescription and were purchased in a pharmacy in another Member State constitute a restriction of intra-Community trade not justified by the protection of public health and are therefore incompatible with Articles 30 and 36 of the Treaty . The purchase of a medicinal preparation in a pharmacy in another Member State provides a guarantee equivalent to that which arises from the fact that the medicinal preparation is sold by a pharmacy in the Member State into which the medicinal preparation is imported by a private individual, particularly since the conditions for access to the profession of pharmacist and the conditions for the exercise of that profession are the subject of Community directives .
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Officials - Sick leave - Medical examination - Finding that absence was unauthorized - Use of the conclusions of a medical board required to decide on the suspension of official' s service on grounds of invalidity - Not allowed

( Staff Regulations, Arts 59 and 60 )

Operative part

( 1 ) Orders the European Parliament to pay the applicant the amounts deducted from her salary for the period from 3 July 1985 to 13 March 1986 together with default interest at 8%;

( 2 ) Orders the European Parliament to pay the costs .
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1.Action for a declaration that a Member State has failed to fulfil its obligations - Reasoned opinion - Originating application - Same grounds and submissions

( EEC Treaty, Art . 169 )

2.Action for a declaration that a Member State has failed to fulfil its obligations - Proof of failure to fulfil the obligation - Onus on the Commission - Presumptions - Inadmissibility

( EEC Treaty, Art . 169 )

3.Fisheries - Conservation of resources of the sea - Quota system - Duty to manage on the part of the Member States - Prohibition of fishing after exhaustion of quotas - Failure to fulfil obligation

( Council Regulation No 2057/82, Art . 10(2 ) )
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Agriculture - Common organization of the market - Milk and milk products - Aid for skimmed milk and skimmed-milk powder intended for use as animal feed - Aid for buttermilk - Conditions for grant - Production process - Further treatment - Not permissible

( Regulation No 986/68 of the Council, Art . 1; Regulation No 1105/68 of the Commission, Art . 1(4 ) and ( 6 ) )

Summary

The provisions of Regulation No 986/68 laying down general rules for granting aid for skimmed milk and skimmed-milk powder for use as feed in conjunction with those of the implementing regulation, No 1105/68, must be interpreted as meaning that, for the purposes of the grant of the aid provided for therein for buttermilk, they preclude not only the addition to the buttermilk of anything not contained in the milk, but also any process involving further treatment of the buttermilk yielded by the processing of the milk into butter .
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ECSC - Production - System of production and delivery quotas for steel - Exceeding of quotas - Fine - Difficulties resulting from the quota allocated to the undertaking - Taking such difficulties into consideration -Reduction in the fine

( ECSC Treaty, Art . 36, second paragraph, and Art . 58; General Decision No 234/84, Art . 12 )
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Social security for migrant workers - Affiliation to a social security scheme - Conditions - Application of national legislation

( EEC Treaty, Article 51; Regulation No 1408/71 of the Council )

Operative part

Article 51 of the EEC Treaty and Regulation No 1408/71 of the Council of 14 June 1971 on the application of social security schemes to employed persons and their families moving within the Community are not applicable for the purpose of determining the conditions of affiliation to a social security scheme, whether compulsory or voluntary .
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Member States - Obligations - Failure to fulfil - Justification - Not acceptable

( EEC Treaty, Art . 169 )

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( 1)Declares that, by requiring traders who import, export and offer for export by way of trade propagation material for agricultural plants, vegetables and spices and for fruit trees and certain hardwood oils to be affiliated to certain supervisory bodies, the Kingdom of the Netherlands has failed to fulfil its obligations under Regulation No 234/68 of the Council of 27 February 1968 on the establishment of a common organization of the market in live trees and other plants, bulbs, roots and the like, cut flowers and ornamental foliage and under Regulation No 2358/71 of the Council of 26 October 1971 on the common organization of the market in seeds, and that, by making traders who import or export propagation material for seed potatoes subject to the same obligation, it has failed to fulfil its obligations under Articles 30 to 34 of the EEC Treaty;

( 2)Orders the Kingdom of the Netherlands to pay the costs .
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1 . Social security for migrant workers - Benefits - National rules against the overlapping of benefits - Right existing only under national legislation - Application - Limits - Community rules more favourable to the worker

( Regulation No 1408/71 of the Council, Arts 12(2 ) and 46(3 ) )

2 . Social security for migrant workers - Benefits - National rules against the overlapping of benefits - Not applicable to persons receiving benefits of the same kind paid under Regulation No 1408/71 - Early retirement and invalidity pensions - Treated as benefits of the same kind

( Regulation No 1408/71 of the Council, Arts 12(2 ) and 46 )

Summary

1 . Where a worker receives a pension pursuant to national legislation alone, the provisions of Regulation No 1408/71 do not preclude that legislation, including the national rules against the overlapping of benefits, from being applied to him in its entirety . If, however, the application of that national legislation is less favourable to the worker than the application of Article 46 of the said regulation, the provisions of that article must be applied . If those provisions fall to be applied, paragraph ( 3 ) of Article 46, which limits the overlapping of benefits acquired, in accordance with paragraphs ( 1 ) and ( 2 ) thereof, is applicable to the exclusion of rules against overlapping laid down in the national legislation .

2 . An early retirement pension acquired under the legislation of one Member State and an invalidity pension acquired under the legislation of another Member State are to be regarded as benefits of the same kind within the meaning of Article 12(2 ) of Regulation No 1408/71, according to which the legislative provisions of a Member State for reduction, suspension or withdrawal of benefit in cases of overlapping with other social security benefits acquired in that Member State or under the legislation of that or another Member State do not apply when the person concerned receives benefits of the same kind in respect of invalidity, old-age, death ( pensions ) or occupational disease which are awarded by the institutions of the Member State concerned, in accordance, in particular, with Article 46 of that regulation .
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Tax provisions - Harmonization of legislation - Turnover taxes - Common system of value-added tax - Prohibition on the levying of other domestic taxes which can be characterized as turnover taxes - Aim - "Turnover taxes" - Meaning - Special consumption tax of the same type as the Netherlands Bijzondere Verbruiksbelasting van personenauto' s - Exclusion

( Council Directive 77/388/EEC, Art . 33 )

Summary

Article 33 of the Sixth Directive ( 77/388/EEC ) on the harmonization of the laws of the Member States relating to turnover taxes, which leaves the Member States free to maintain or introduce certain indirect taxes provided that they are not taxes which can be "characterized as turnover taxes", seeks to prevent the functioning of the common system of value-added tax from being compromised by fiscal measures of a Member State levied on the movement of goods and services and charged on commercial transactions in a way comparable to value-added tax . The specific meaning which the term "turnover tax" has in the context of Article 33 must be determined in the light of that objective .

A special consumption tax such as the Bijzondere Verbruiksbelasting van personenauto' s ( BVB ) levied in the Netherlands, which, besides the value-added tax provided for by Community directives, is charged upon the supply or importation of passenger cars and motorcycles, does not exhibit the characteristics of a turnover tax within the meaning of that provision in view of the following factors :

Although the BVB is a consumption tax whose basis of assessment is proportional to the price of the goods, it is not a general tax since it is charged only on two categories of specific products .

It is not levied on the movement of goods and services nor charged on commercial transactions in a way comparable to value-added tax since it is applied once only, at the time of supply by the manufacturer or at the time of importation, and is then passed on in full at the next marketing stage without being levied anew .

Although the BVB paid is not deductible, it forms an integral part of the cost price of the car; secondhand cars, other than those which are imported, are no longer subject to the tax .

The basis for charging the BVB is the list price of the car, net of value-added tax, and where value-added tax is payable, it is calculated on the consideration actually obtained by the supplier, including the BVB .

In addition, the BVB does not jeopardize the functioning of the common system of value-added tax since it is levied alongside that tax and not wholly or partly in place thereof .
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Common Customs Tariff - Tariff headings - "Other toys" within the meaning of heading 97.03 - Articles known as "magic cubes" - Included

Operative part

In March, April and May 1981, heading 97.03 of the Common Customs Tariff was to be interpreted as including goods known as "magic cubes ".