ddrg/super_eurlex huggingface dataset:
6

Article 5 of that code provided: ‘1. Under the conditions set out in Article 64(2) and subject to the provisions adopted within the framework of Article 243(2)(b), any person may appoint a representative in his dealings with the customs authorities to perform the acts and formalities laid down by customs rules. 2. Such representation may be: – direct, in which case the representative shall act in the name of and on behalf of another person, or – indirect, in which case the representative shall act in his own name but on behalf of another person. A Member State may restrict the right to make customs declarations: – by direct representation, or – by indirect representation, so that the representative must be a customs agent carrying on his business in that country’s territory. … 4. A representative must state that he is acting on behalf of the person represented, specify whether the representation is direct or indirect and be empowered to act as a representative. A person who fails to state that he is acting in the name of or on behalf of another person or who states that he is acting in the name of or on behalf of another person without being empowered to do so shall be deemed to be acting in his own name and on his own behalf. 5. The customs authorities may require any person stating that he is acting in the name of or on behalf of another person to produce evidence of his powers to act as a representative.’
6

Article 286 bis of legea nr. 297/2004 privind piețele de capital (Law No 297/2004 on capital markets) (Monitorul Oficial al României, Part I, No 571 of 29 June 2004), in the version applicable to the dispute in the main proceedings (‘the Law on capital markets’) provides: ‘1. Any person may acquire in any capacity and hold, by himself or herself or together with the persons with whom he or she is acting in concert, shares issued by financial investment companies, arising from the conversion of privately held equity funds, in an amount not exceeding 5% of those investment companies’ share capital. 2. The exercise of voting rights shall be suspended in respect of the shares held by shareholders that exceed the limits laid down in paragraph 1. 3. When they reach the 5% shareholding limit, the persons referred to in paragraph 1 shall within three working days inform the financial investment company, the National Securities Commission and the regulated market on which the shares concerned are traded. 4. Within three months of the date on which the 5% limit on shareholdings in the financial investment companies is exceeded, shareholders who are in such a situation shall be required to sell the shares which exceed that limit.’
4

Article 71 of that code, entitled ‘Elements of the transaction value’, provides: ‘1. In determining the customs value under Article 70, the price actually paid or payable for the imported goods shall be supplemented by: … (b) the value, apportioned as appropriate, of the following goods and services where supplied directly or indirectly by the buyer free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods, to the extent that such value has not been included in the price actually paid or payable: (i) materials, components, parts and similar items incorporated into the imported goods; (ii) tools, dies, moulds and similar items used in the production of the imported goods; (iii) materials consumed in the production of the imported goods; and (iv) engineering, development, artwork, design work, and plans and sketches undertaken elsewhere than in the Union and necessary for the production of the imported goods; (c) royalties and licence fees related to the goods being valued that the buyer must pay, either directly or indirectly, as a condition of sale of the goods being valued, to the extent that such royalties and fees are not included in the price actually paid or payable; … 2. Additions to the price actually paid or payable, pursuant to paragraph 1, shall be made only on the basis of objective and quantifiable data. 3. No additions shall be made to the price actually paid or payable in determining the customs value except as provided in this Article.’
20

It was in those circumstances that the Cour du travail de Liège (Higher Labour Court, Liège) decided to stay the proceedings and to refer the following question to the Court of Justice for a preliminary ruling: ‘Does point 1 of the first subparagraph of Article 57(2) of the Organic Law of 8 July 1976 on public social welfare centres infringe Articles 5 and 13 of Directive 2008/115/EC, read in the light of Articles 19(2) and 47 of the Charter of Fundamental Rights of the European Union, and Article 14(1)(b) of that directive and Articles 7 and 12 of the Charter of Fundamental Rights of the European Union as interpreted by … the judgment [of 18 December 2014, Abdida (C‑562/13, EU:C:2014:2453)]: – first, in so far as it results in depriving a third-country national, staying illegally on the territory of a Member State, of provision, in so far as possible, for his basic needs pending resolution of the action for suspension and annulment that he has brought in his own name as the representative of his child, who was at that time a minor, against a decision ordering them to leave the territory of a Member State; – where, second, on the one hand, that child who has now come of age suffers from a serious illness and the enforcement of that decision may expose that child to a serious risk of grave and irreversible deterioration in her state of health and, on the other, the presence of that parent alongside his daughter who has now come of age is considered to be imperative by the medical professional given that she is particularly vulnerable as a result of her state of health (recurrent sickle cell crises and the need for surgery in order to prevent paralysis)?’
7

First Council Directive 79/267/EEC of 5 March 1979 on the coordination of laws, regulations and administrative provisions relating to the taking up and pursuit of the business of direct life assurance (OJ 1979 L 63, p. 1), as amended by Directive 2002/12/EC of the European Parliament and of the Council of 5 March 2002 (OJ 2002 L 77, p. 11), (‘the First Life Assurance Directive’) provided, in Article 1: ‘This Directive concerns the taking up and pursuit of the self-employed activity of direct insurance carried on by undertakings which are established in a Member State or wish to become established there in the form of the activities defined below: 1. the following kinds of insurance where they are on a contractual basis: (a) life assurance …; (b) annuities; (c) supplementary insurance carried on by life assurance undertakings …; (d) the type of insurance existing in Ireland and the United Kingdom known as permanent health insurance not subject to cancellation; 2. the following operations, where they are on a contractual basis, in so far as they are subject to supervision by the administrative authorities responsible for the supervision of private insurance: … (c) management of group pension funds, i.e. operations consisting, for the undertaking concerned, in managing the investments, and in particular the assets representing the reserves of bodies that effect payments on death or survival or in the event of discontinuance or curtailment of activity; (d) the operations referred to in (c) where they are accompanied by insurance covering either conservation of capital or payment of a minimum interest; … 3. Operations relating to the length of human life which are prescribed by or provided for in social insurance legislation, when they are effected or managed at their own risk by assurance undertakings in accordance with the laws of a Member State.’
4

Article 6 of that directive provides: ‘1. Member States shall postpone the adoption of a draft technical regulation for three months from the date of receipt by the Commission of the communication referred to in Article 5(1). … 3. With the exclusion of draft rules relating to services, Member States shall postpone the adoption of a draft technical regulation for 12 months from the date of receipt by the Commission of the communication referred to in Article 5(1) of this Directive if, within three months of that date, the Commission announces its intention to propose or adopt a directive, regulation or decision on the matter in accordance with Article 288 TFEU. 4. Member States shall postpone the adoption of a draft technical regulation for 12 months from the date of receipt by the Commission of the communication referred to in Article 5(1) of this Directive if, within the three months following that date, the Commission announces its finding that the draft technical regulation concerns a matter which is covered by a proposal for a directive, regulation or decision … … 7. Paragraphs 1 to 5 shall not apply in cases where: (a) for urgent reasons, occasioned by serious and unforeseeable circumstances relating to the protection of public health or safety, the protection of animals or the preservation of plants, and for rules on services, also for public policy, in particular the protection of minors, a Member State is obliged to prepare technical regulations in a very short space of time in order to enact and introduce them immediately without any consultations being possible; … … In the communication referred to in Article 5, the Member State shall give reasons for the urgency of the measures taken. The Commission shall give its views on the communication as soon as possible. It shall take appropriate action in cases where improper use is made of this procedure. The European Parliament shall be kept informed by the Commission.’
3

Article L. 541-10-3 of the Code de l’environnement, in the version applicable to the case in the main proceedings (‘the Environmental Code’), stipulates: ‘As of 1 January 2007, any natural or legal persons who, in a professional context, places clothing textile products, footwear or new household linen products on the national market, are required to contribute to or provide for the recycling and the treatment of waste from those products. As of 1 January 2020, any natural or legal person who, in a professional context, places all textile products intended for household use, on the national market, except for those which are furnishings or which are intended to protect or decorate furnishings, are subject to the obligation laid down in the first paragraph. The persons referred to in the first two paragraphs may fulfil their obligation: – either by making a financial contribution to a body approved by joint order of the Ministers for Ecology and for Industry which enters into contracts with the sorting operators and local authorities or groupings of them responsible for waste management and provides them with financial support for the recycling and treatment of the waste as referred to by the first two paragraphs which they deliver; – or by establishing, as laid out in the standard terms, an individual system for the recycling and treatment of that waste as referred to by the first two subparagraphs, approved by joint order issued by the Ministers for Ecology and for Industry. The arrangements for the implementation of this article, in particular the method for calculating the contribution, the terms for promoting the integration of persons experiencing difficulties with regard to employment and the penalties for non-compliance with the requirement referred to in the first paragraph shall be laid down by Decree in the Conseil d’Etat.’
6

Article 17 of that directive, entitled ‘Origin and scope of the right to deduct’, provides: ‘1. The right to deduct shall arise at the time when the deductible tax becomes chargeable. 2. In so far as the goods and services are used for the purposes of his taxable transactions, the taxable person shall be entitled to deduct from the tax which he is liable to pay: (a) value added tax due or paid in respect of goods or services supplied or to be supplied to him by another taxable person; (b) value added tax due or paid in respect of imported goods; (c) value added tax due under Articles 5(7)(a) and 6(3). … 5. As regards goods and services to be used by a taxable person both for transactions covered by paragraphs 2 and 3, in respect of which value added tax is deductible, and for transactions in respect of which value added tax is not deductible, only such proportion of the value added tax shall be deductible as is attributable to the former transactions. This proportion shall be determined, in accordance with Article 19, for all the transactions carried out by the taxable person. However, Member States may: (a) authorise the taxable person to determine a proportion for each sector of his business, provided that separate accounts are kept for each sector; (b) compel the taxable person to determine a proportion for each sector of his business and to keep separate accounts for each sector; (c) authorise or compel the taxable person to make the deduction on the basis of the use of all or part of the goods and services; (d) authorise or compel the taxable person to make the deduction in accordance with the rule laid down in the first subparagraph, in respect of all goods and services used for all transactions referred to therein; (e) provide that where the value added tax which is not deductible by the taxable person is insignificant it shall be treated as nil.’
14

Chapter IV of that directive, relating to free movement of services, contains Article 16, which provides: ‘1. Member States shall respect the right of providers to provide services in a Member State other than that in which they are established. The Member State in which the service is provided shall ensure free access to and free exercise of a service activity within its territory. Member States shall not make access to or exercise of a service activity in their territory subject to compliance with any requirements which do not respect the following principles: (a) non-discrimination: the requirement may be neither directly nor indirectly discriminatory with regard to nationality or, in the case of legal persons, with regard to the Member State in which they are established; (b) necessity: the requirement must be justified for reasons of public policy, public security, public health or the protection of the environment; (c) proportionality: the requirement must be suitable for attaining the objective pursued, and must not go beyond what is necessary to attain that objective. 2. Member States may not restrict the freedom to provide services in the case of a provider established in another Member State by imposing any of the following requirements: (a) an obligation on the provider to have an establishment in their territory; (b) an obligation on the provider to obtain an authorisation from their competent authorities including entry in a register or registration with a professional body or association in their territory, except where provided for in this Directive or other instruments of Community law; (c) a ban on the provider setting up a certain form or type of infrastructure in their territory, including an office or chambers, which the provider needs in order to supply the services in question; (d) the application of specific contractual arrangements between the provider and the recipient which prevent or restrict service provision by the self-employed; (e) an obligation on the provider to possess an identity document issued by its competent authorities specific to the exercise of a service activity; (f) requirements, except for those necessary for health and safety at work, which affect the use of equipment and material which are an integral part of the service provided; (g) restrictions on the freedom to provide the services referred to in Article 19.’
18

Paragraph 12 of Law No 461/2003 specifies the moment from which an employer is deemed to be insolvent for the purposes of the subsidiary guarantee. In the version in force until 31 July 2006, it provided: ‘1. The employer shall be insolvent if (a) a court has declared it insolvent or (b) a court has rejected an application for a declaration of insolvency on the ground of insufficiency of assets. 2. The first day of the employer’s insolvency shall be the day on which the order declaring the employer insolvent is made by the court or the day on which the court makes the order rejecting the application for a declaration of insolvency on the ground of insufficiency of assets.’ In the version in force from 1 January 2012, that provision provides: ‘1. For the purposes of this Law, an employer shall be insolvent if an application for a declaration of insolvency has been lodged. 2. The employer’s insolvency shall arise on the day on which the application for a declaration of insolvency is notified to the competent court. 3. If a court opens insolvency proceedings of its own motion under a special regulation, the day on which the court makes its order opening the insolvency proceedings shall be deemed to be the day on which the employer’s insolvency arises.’
11

As set out in Article 4 of Directive 2003/4, headed ‘Exceptions’: ‘1. Member States may provide for a request for environmental information to be refused if: … (d) the request concerns material in the course of completion or unfinished documents or data; (e) the request concerns internal communications, taking into account the public interest served by disclosure. Where a request is refused on the basis that it concerns material in the course of completion, the public authority shall state the name of the authority preparing the material and the estimated time needed for completion. 2. Member States may provide for a request for environmental information to be refused if disclosure of the information would adversely affect: (a) the confidentiality of the proceedings of public authorities, where such confidentiality is provided for by law; … The grounds for refusal mentioned in paragraphs 1 and 2 shall be interpreted in a restrictive way, taking into account for the particular case the public interest served by disclosure. In every particular case, the public interest served by disclosure shall be weighed against the interest served by the refusal. Member States may not, by virtue of paragraph 2(a), (d), (f), (g) and (h), provide for a request to be refused where the request relates to information on emissions into the environment. … 4. Environmental information held by or for public authorities which has been requested by an applicant shall be made available in part where it is possible to separate out any information falling within the scope of paragraphs 1(d) and (e) or 2 from the rest of the information requested. 5. A refusal to make available all or part of the information requested shall be notified to the applicant … The notification shall state the reasons for the refusal and include information on the review procedure provided for in accordance with Article 6.’
An apparatus consisting of a bank note validator and cash boxes (so called “note float unit”) with total dimensions of approximately 10 x 24 x 44 cm. The bank note validator uses optical scanning technology to check the authenticity of bank notes according to predefined specifications. Bank notes that are approved by the validator pass to a cash box. When this cash box has reached its capacity (generally 30 bank notes), the bank notes are automatically sorted and distributed towards other cash boxes with a capacity of generally 300 bank notes. The apparatus is used, for example, in gaming, vending, parking machines etc. to pay for the service or for the product obtained. The apparatus is also capable of dispensing bank notes. The apparatus is always connected to a so-called “host-controller” (not present upon presentation) which regulates the predefined bank note specifications and the bank note flow to the different cash boxes. See image (*).

8472 90 70
7

Article 97 of Regulation No 1306/2013, entitled ‘Application of the administrative penalty’, is worded as follows: ‘1. The administrative penalty provided for in Article 91 shall be imposed where the rules on cross-compliance are not complied with at any time in a given calendar year (“the calendar year concerned”), and where the non-compliance in question is directly attributable to the beneficiary who submitted the aid application or the payment claim in the calendar year concerned. … 2. In cases in which the land is transferred during the calendar year concerned or the years concerned, paragraph 1 shall also apply where the non-compliance in question is the result of an act or omission directly attributable to the person to whom or from whom the agricultural land was transferred. By way of derogation from the first sentence, where the person to whom the act or omission is directly attributable has submitted an aid application or a payment claim in the calendar year concerned or the years concerned, the administrative penalty shall be imposed on the basis of the total amounts of the payments referred to in Article 92 granted or to be granted to that person. For the purpose of this paragraph “transfer” means any type of transaction whereby the agricultural land ceases to be at the disposal of the transferor. 3. Notwithstanding paragraph 1, and subject to the rules to be adopted pursuant to Article 101, Member States may decide not to apply an administrative penalty per beneficiary and per calendar year when the amount of the penalty is EUR 100 or less. Where a Member State decides to make use of the option provided for in the first subparagraph, the competent authority shall, for a sample of beneficiaries, take in the following year the actions necessary to verify that the beneficiary has remedied the findings of non-compliance concerned. The finding and the obligation to take remedial action shall be notified to the beneficiary. …’