ddrg/super_eurlex huggingface dataset:
Keywords

Summary



Keywords

1. Social policy – Protection of the safety and health of workers – Directive 2003/88 concerning certain aspects of the organisation of working time – Scope

(European Parliament and Council Directive 2003/88, Art. 1(3))

2. Social policy – Protection of the safety and health of workers – Directive 2003/88 concerning certain aspects of the organisation of working time – Minimum rest period

(European Parliament and Council Directive 2003/88, Arts 3, 17(2) and (3)(b) and (c))

Summary

1. Persons employed under educational commitment contracts, carrying out casual and seasonal activities in holiday and leisure centres, and completing a maximum of 80 working days per annum, are within the scope of Directive 2003/88 concerning certain aspects of the organisation of working time.

(see para. 33, operative part 1)

2. Persons employed under educational commitment contracts, carrying out casual and seasonal activities at holiday and leisure centres, and completing a maximum of 80 working days per annum, fall within the scope of the derogation in Article 17(3)(b) and/or 17(3)(c) of Directive 2003/88 concerning certain aspects of the organisation of working time.

However, national legislation which restricts the activity carried out by persons employed under such contracts to 80 working days per annum does not satisfy the conditions set out in Article 17(2) of that directive which govern the application of that derogation, to the effect that the workers concerned are to be afforded equivalent periods of compensatory rest or, in exceptional cases where the granting of such periods is not possible for objective reasons, appropriate protection. While the particular nature of the work or the particular circumstances in which that work is carried out create the possibility, exceptionally, of derogating from Article 3 of that directive and the obligation to ensure a regular alternation of a period of work and a period of rest, national legislation which does not allow workers to enjoy the right to a daily rest period for the entire duration of the employment contract, even if the contract concerned has a maximum duration of 80 days per annum, not only nullifies an individual right expressly granted by that directive but is also contrary to its objective, which is to protect effectively the health and safety of workers.

(see paras 37, 46-47, 52, 60-62, operative part 2)
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Summary



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Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Supply of services – Determination, for taxation purposes, of the place where services are supplied

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

Summary

Services consisting of research and development work relating to the environment and technology, carried out by engineers established in one Member State on a contract basis for the benefit of a recipient established in another Member State, must be classified as ‘services of engineers’ within the meaning of Article 9(2)(e) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, which determines, for taxation purposes, the place where services are supplied in respect of the services of consultants, engineers, consultancy bureaux, lawyers, accountants and other similar services.

Those services must be regarded as being covered by that provision since research and development work constitutes services which are principally and habitually carried out as part of the profession of engineer listed in that provision. That is true of services which are characterised by the fact that they involve not only the application of existing knowledge and procedures to specific problems, but also the acquisition of new knowledge and the development of new procedures designed to resolve those problems or new problems. Furthermore, such activities can be distinguished from those covered by Article 9(2)(c) of the Sixth Directive since the services in question are not provided for a number of different recipients, but are carried out for one single recipient. The fact that the sole recipient of services might find it necessary to sell, to third parties or to undertakings belonging to the same group as that of which it is part, the results of the work which it has commissioned is irrelevant in that regard.

(see paras 20-21, 24-26, 30, operative part)
Keywords

Summary



Keywords

Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Member States’ option of applying a reduced rate on a transitional basis

(Council Directive 2006/112, Arts 98, 115 and Annex III)

Summary

A Member State which applies a reduced value added tax rate of 7% to supplies, import and intra-Community acquisition of clothing and clothing accessories for babies and of children’s footwear, although on 1 January 1991 it did not apply value added tax within the meaning of Directive 2006/112, or a taxation system displaying the essential characteristics of value added tax, and the conditions for the application of Article 115 of that directive were thus not satisfied, fails to fulfil its obligations under Article 98 of Directive 2006/112 on the common system of value added tax, and Annex III thereto.

The derogation provided for in Article 115 is subject to the fulfilment of two cumulative conditions for its application. The first requirement is that the Member State concerned should at 1 January 1991 have applied VAT within the meaning of Directive 2006/112 or, at the very least, a taxation system with similar characteristics to the common system of VAT. The second requirement is that, in the context of that taxation, supplies of the goods and services referred to in Article 115 should have been subject to a reduced rate at 1 January 1991.

(see paras 42, 54, 57, operative part)
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Summary



Keywords

Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Supply of services – Transactions comprising several elements

(Council Directive 77/388, Art. 2(1), and 13B(d)(1) and 3)

Summary

For the purposes of collecting value added tax, the additional charges invoiced by a provider of telecommunications services to its customers, where the latter pay for those services not by Direct Debit or by Bankers’ Automated Clearing System (BACS) transfer but by credit card, debit card, cheque or cash over the counter at a bank or authorised payment agent acting on behalf of that service provider, do not constitute consideration for a supply of services distinct and independent from the principal supply of services consisting in the supply of telecommunications services.

Such an activity, which customers are unable to access separately from the use of telecommunications services, can offer such customers nothing that is independent of the telecommunications service concerned.

A service must be regarded as ancillary to a principal service if it does not constitute for customers an aim in itself, but a means of better enjoying the principal service supplied.

(see paras 25, 27, 32, operative part)
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Summary



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Common Customs Tariff – Tariff headings – Beverage fermented on the basis of grapes with the addition of corn alcohol and beet sugar during the course of production – Classification under heading 2206 of the combined nomenclature

(Council Regulation No 2658/87, Annex I, position 2206; Commission Regulation No 1719/2005)

Summary

Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1719/2005, must be interpreted as meaning that a beverage fermented on the basis of fresh grapes, sold in 0.75 litre bottles, with an alcohol content of 15.8% to 16.1% by volume, to which beet sugar and corn alcohol have been added during the course of its production, must be classified under heading 2206 of the Combined Nomenclature in Annex I to that regulation.

It is true that the intended use of a product may constitute an objective criterion for classification if it is inherent to the product, and that inherent character must be capable of being assessed on the basis of the product’s objective characteristics and properties. However, the intended use of the product is a relevant criterion only where the classification can be made on the sole basis of the objective characteristics and properties of the product.

(see paras 47-48, operative part)
Keywords

Subject of the case

Operative part



Keywords

Tax provisions

–

Harmonisation of laws

–

Turnover taxes

–

Common system of value added tax

–

Taxable amount (Council Directive 2006/112, Art. 78) (see paras 33-35, 38-39, 43, 46

)

Subject of the case

Re:

Failure of Member State to fulfil obligations – Infringement of Articles 78 and 79 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) – Sale of a motor vehicle – Inclusion in the taxable amount of a tax on the delivery of vehicles not yet registered in the Member State concerned on the basis of their value and their average consumption (‘Normverbrauschasbgage’).

Operative part

Operative part

The Court:

1. Declares that, by including the standard consumption tax (‘Normverbrauchsabgabe’) in the taxable amount of value added tax levied in Austria on the delivery of a motor vehicle, the Republic of Austria has failed to fulfil its obligations under Article 78 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax;

2. Dismisses the remainder of the action;

3. Orders the Commission and the Republic of Austria to bear their own costs.
Keywords

Subject of the case

Operative part



Keywords

Approximation of laws – Procedure for awarding public contracts in the water, energy, transport and telecommunications sectors – Directive 93/38 – Award of contracts – Principle of equal treatment of tenderers – Extent (Council Directive 93/38, Art. 4(2)) (see paras 38-40)

2. Actions for failure to fulfil obligations – Proof of failure – Burden of proof on Commission – Production of evidence showing failure – Presumptions – Not permissible (Art. 226 EC) (see paras 46-47)

3. Approximation of laws – Review procedures in respect of the award of public supply and public works contracts – Directives 89/665 and 92/13 – Member States' duty to provide for a review procedure (Council Directives 89/665 and 92/13, Art. 1(1)) (see paras 56-58)

Subject of the case

Re:

Failure of a Member State to fulfil obligations – Infringement of Articles 4(2) and 31(1) of Council Directive 93/38/EEC of 14 June 1993 coordinating the procurement procedures of entities operating in the water, energy, transport and telecommunications sectors (OJ 1993 L 199, p. 84) – Infringement of Article 1(1) of Council Directive 92/13/EEC of 25 February 1992 coordinating the laws, regulations and administrative provisions relating to the application of Community rules on the procurement procedures of entities operating in the water, energy, transport and telecommunications sectors (OJ 1992 L 76, p. 14) – Requirement to state reasons for a decision to eliminate a tenderer – Requirement to ensure that decisions taken by the contracting authorities may be reviewed effectively and as rapidly as possible – Principles of equal treatment and transparency.

Operative part

Operative part

The Court:

1. Dismisses the action;

2. Order the European Commission to pay the costs.
Keywords

Summary



Keywords

Approximation of laws – Insurance against civil liability in respect of motor vehicles – Directives 72/166, 84/5 and 90/232 – Determination of the rules of civil liability applicable to road accidents

(Council Directives 72/166, Art. 3(1), 84/5, Art. 2(1), and 90/232, Art. 1)

Summary

Article 3(1) of Directive 72/166 on the approximation of the laws of Member States relating to insurance against civil liability in respect of the use of motor vehicles, and to the enforcement of the obligation to insure against such liability, Article 2(1) of Second Directive 84/5 on the approximation of the laws of the Member States relating to insurance against civil liability in respect of the use of motor vehicles, and Article 1 of Third Directive 90/232 on the approximation of the laws of the Member States relating to insurance against civil liability in respect of the use of motor vehicles, must be interpreted as not precluding provisions of national law which, when a collision of two motor vehicles has caused damage, but no fault can be imputed to either driver, apportion the liability for that damage in accordance with the extent of the contribution of each of those vehicles to the occurrence of the damage and, in the event of doubt in that regard, fixes the contributions at parity.

Since it does not automatically exclude or limit disproportionately the right of the driver of a motor vehicle who suffered personal injury in a collision with another motor vehicle to compensation by means of compulsory insurance against civil liability in respect of the use of motor vehicles, but confines itself to providing that civil liability is apportioned in accordance with the contribution of each of the vehicles to the occurrence of the damage – which, consequently, influences the amount of compensation – the national legislation in question does not affect the obligation under EU law to ensure that civil liability arising under national law is covered by insurance which complies with the provisions of the three abovementioned directives.

(see paras 43-44, 46, operative part)
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Summary



Keywords

Approximation of laws – Medicinal products for human use – Directive 2001/83 – Advertising – Definition

(European Parliament and Council Directive 2001/83, as amended by Directive 2004/27, Art. 88(1)(a))

Summary

Article 88(1)(a) of Directive 2001/83 on the Community code relating to medicinal products for human use, as amended by Directive 2004/27, must be interpreted as meaning that it does not prohibit the dissemination on a website, by a pharmaceutical undertaking, of information relating to medicinal products available on medical prescription only, where that information is accessible on the website only to someone who seeks to obtain it and that dissemination consists solely in the faithful reproduction of the packaging of the medicinal product, in accordance with Article 62 of Directive 2001/83, and in the literal and complete reproduction of the package leaflet or the summary of the product’s characteristics, which have been approved by the authorities with competence in relation to medicinal products. In contrast, the dissemination, on such a website, of information relating to a medicinal product which has been selected or rewritten by the manufacturer, which can be explained only by an advertising purpose, is prohibited.

(see paras 43, 47-48, operative part)
Keywords

Summary



Keywords

1. Freedom of establishment – Freedom to provide services – Services in the internal market – Directive 2006/123 – Commercial communications

(European Parliament and Council Directive 2006/123, Arts 4(12) and 24)

2. Freedom of establishment – Freedom to provide services – Services in the internal market – Directive 2006/123 – Commercial communications by the regulated professions

(European Parliament and Council Directive 2006/123, Art. 24(1) and 2)

Summary

1. The concept of ‘commercial communication’, as defined in Article 4(12) of Directive 2006/123, concerning services in the internal market, covers not only traditional advertising but also other forms of advertising and communications of information intended to obtain new clients.

Thus, canvassing comes within the concept of ‘commercial communication’, within the meaning of Articles 4(12) and 24 of Directive 2006/123, since it constitutes a form of communication of information intended to seek new clients, it involves personal contact between the provider and a potential client, in order to offer the latter services and, it can, therefore, be classified as direct marketing.

(see paras 32-33, 38)

2. Article 24(1) of Directive 2006/123 on services in the internal market must be interpreted as precluding national legislation which totally prohibits the members of a regulated profession, such as the profession of qualified accountant, from engaging in canvassing. It follows from both the purpose and the context of Article 24 that the intention of the EU legislature was not only to put an end to total prohibitions, on the members of a regulated profession, from engaging in commercial communications whatever their form but also to remove bans on one or more forms of commercial communication within the meaning of Article 4(12) of Directive 2006/123, such as, for example, advertising, direct marketing or sponsorship. Having regard to the examples in Recital 100 of that directive, professional rules forbidding the communication, in one or more given media, of information on providers or their activities must also be regarded as total prohibitions proscribed by Article 24(1) of that directive.

Thus, the ban on canvassing, conceived broadly, in that it prohibits any canvassing, whatever its form, content or means employed, and which includes a prohibition of all means of communication enabling the carrying out of that form of commercial communication, must be regarded as a total prohibition of commercial communications prohibited by Article 24(1) of Directive 2006/123.

Since it totally prohibits a form of commercial communication and, therefore, comes within the scope of Article 24(1) of Directive 2006/123, such legislation is incompatible with that directive and cannot be justified under Article 24(2) of that directive, even if it is non-discriminatory, based on an overriding reason relating to the public interest and proportionate.

(see paras 29, 41-42, 45-46, operative part)
Keywords

Subject of the case

Operative part



Keywords

Tax provisions

–

Harmonisation of laws

–

Turnover taxes

–

Common system of value added tax

–

Discretionary power of the Member States to apply a reduced rate to certain supplies of goods and services (Council Directive 2006/112, Arts 96 and 98 and Annex III) (see paras 44, 47-55

)

Subject of the case

Re:

Failure of a Member State to fulfil obligations – Breach of Articles 96 and 98, read in conjunction with Annex III, of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) – Reduced rate – Supply, importation and acquisition of certain live animals (in particular horses) not intended for the preparation or production of foodstuffs for human or animal consumption.

Operative part

Operative part

The Court:

1. Declares that, by applying a reduced rate of value added tax to all supplies, imports and intra-Community acquisitions of horses, the Federal Republic of Germany has failed to fulfil its obligations under Articles 96 and 98 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with Annex III thereto ;

2. Orders the Federal Republic of Germany to pay the costs;

3. Orders the French Republic and the Kingdom of the Netherlands to bear their own costs.
Keywords

Subject of the case

Operative part



Keywords

Freedom of establishment – Freedom to provide services – Restrictions –National legislation not drawing a distinction between freedom of establishment and freedom to provide services for real property brokers and estate agents – Real property brokers and estate agents established in another Member State obliged to set up an estate agency in the Member State concerned in order to be permitted to carry on business there – Not permissible – No justification (Arts 49 TFEU and 56 TFEU) (see paras 61-75, 87, operative part)

2. Freedom to provide services – Restrictions – National legislation, first, requiring real property brokers and estate agents to take out insurance compatible with that Member State’s legislation and to hold positive equity and, secondly, making those brokerage firms subject to the full disciplinary control of the national body responsible for the construction sector – Not permissible – No justification (Art. 56 TFEU) (see paras 76-84, 87, operative part)

3. Freedom to provide services – Restrictions – National legislation requiring real estate brokerages to carry out that business exclusively, with the exception of the management of property on behalf of third parties, and estate agents to carry on that business exclusively – Not permissible – No justification (Art. 56 TFEU) (see paras 64-66, 85-87, operative part)

Subject of the case

Re:

Failure of a Member State to fulfil obligations – Infringement of Articles 49 TFEU and 56 TFEU – Carrying on business in property transactions.

Operative part

Operative part

The Court:

1. Declares that,

– by permitting the business of real property brokerage to be carried out only within estate agencies;

– by requiring real property brokerages and estate agents established in other Member States to cover their professional liability by taking out insurance compatible with Portuguese legislation;

– by requiring real property brokerages established in other Member States to hold positive equity in accordance with that legislation, and

– by making real property brokerages and estate agents established in other Member States subject to the full disciplinary control of the Instituto de Construção e do Imobiliário IP,

the Portuguese Republic has failed to fulfil its obligations under Article 56 TFEU, and

– by requiring real property brokerages to carry out exclusively the business of real property brokerage, with the exception of the management of real property on behalf of third parties, and

– by requiring estate agents to carry out exclusively the business of estate agency,

the Portuguese Republic has failed to fulfil its obligations under Articles 49 TFEU and 56 TFEU;

2. Orders the Portuguese Republic to pay the costs.