ddrg/super_eurlex huggingface dataset:
5

Article 23 of the Code on Value Added Tax (Código do Imposto sobre o Valor Acrescentado), in the version applicable to the 2004 tax year (‘the CIVA’), provides: ‘1. Where the taxable person, in the course of his business, makes supplies of goods or services some of which do not give rise to the right to deduct, input tax shall be deductible only in direct proportion to the annual amount of the transactions which give rise to the right to deduct. 2. Notwithstanding the provisions of the previous paragraph, the taxable person may make the deduction in accordance with the actual use of all or part of the goods and services used, provided that prior notice is given to the Directorate-General for Taxes, without prejudice to the possibility for the latter to impose special conditions on it or to terminate that procedure in the event of significant distortions in the taxation. 3. The tax authorities may compel the taxable person to act in accordance with the previous paragraph: (a) where the taxable person carries out separate economic activities; (b) where the application of the procedure referred to in paragraph l results in significant distortion in the taxation. 4. The specific proportion of deduction referred to in paragraph 1 shall be made up of a fraction having, as numerator, the amount, exclusive of VAT, of turnover per year attributable to the supply of goods and provision of services in respect of which VAT is deductible under Articles 19 and 20(1) and, as denominator, the amount, exclusive of VAT, of turnover per year of all the transactions carried out by the taxable person, including exempt transactions and those outside the scope of the tax, particularly grants not subject to VAT which are not subsidies for plant or equipment. 5. However, the computation referred to in the preceding paragraph shall not include supplies of fixed assets which have been used in the business or real estate and financial transactions that are incidental to the taxable person’s business. ...’
10

Article 11 of Regulation No 987/2009, entitled ‘Elements for determining residence’, provides as follows: ‘1. Where there is a difference of views between the institutions of two or more Member States about the determination of the residence of a person to whom the basic Regulation applies, these institutions shall establish by common agreement the centre of interests of the person concerned, based on an overall assessment of all available information relating to relevant facts, which may include, as appropriate: (a) the duration and continuity of presence on the territory of the Member States concerned; (b) the person’s situation, including: (i) the nature and the specific characteristics of any activity pursued, in particular the place where such activity is habitually pursued, the stability of the activity, and the duration of any work contract; (ii) his family status and family ties; (iii) the exercise of any non-remunerated activity; (iv) in the case of students, the source of their income; (v) his housing situation, in particular how permanent it is; (vi) the Member State in which the person is deemed to reside for taxation purposes. 2. Where the consideration of the various criteria based on relevant facts as set out in paragraph 1 does not lead to agreement between the institutions concerned, the person’s intention, as it appears from such facts and circumstances, especially the reasons that led the person to move, shall be considered to be decisive for establishing that person’s actual place of residence.’
14

In those circumstances the referring court decided to stay the proceedings and refer the following questions to the Court of Justice for a preliminary ruling: ‘1. (a) Does the ground for refusal or invalidity in [the first indent of] Article 3(1)(e) of [the trade marks directive], namely that [three-dimensional] trade marks may not consist exclusively of a shape which results from the nature of the goods themselves, refer to a shape which is indispensable to the function of the goods, or can it also refer to the presence of one or more substantial functional characteristics of goods which consumers may possibly looks for in the goods of competitors? (b) If neither of those alternatives is correct, how should the provision then be interpreted? 2. (a) Does the ground for refusal or invalidity in [the third indent of] Article 3(1)(e) [of the trade marks directive], namely, that [three-dimensional] trade marks may not consist exclusively of a shape which gives substantial value to the goods, refer to the motive (or motives) underlying the relevant public’s decision to purchase? (b) Does a “shape which gives substantial value to the goods” within the meaning of the aforementioned provision exist only if that shape must be considered to constitute the main or predominant value in comparison with other values (such as, in the case of high chairs for children, safety, comfort and reliability) or can it also exist if, in addition to that value, other values of the goods exist which are also to be considered substantial? (c) For the purpose of answering Questions 2(a) and 2(b), is the opinion of the majority of the relevant public decisive, or may the court rule that the opinion of a portion of the public is sufficient in order to take the view that the value concerned is “substantial” within the meaning of the aforementioned provision? (d) If the latter option provides the answer to Question 2(c), what requirement should be imposed as to the size of the relevant portion of the public? 3. Should Article 3(1)(e) of [the trade marks directive] be interpreted as meaning that the ground for exclusion referred to in subparagraph (e) of that article also exists if the [three-dimensional] trade mark consists of a sign to which the content of [the first indent] applies and which, for the rest, satisfies the content of [the third indent]?’
4

The second to fifth recitals in the preamble to the UCITS Directive, in the version in force at the material time, stated: ‘Whereas national laws governing collective investment undertakings should be coordinated with a view to approximating the conditions of competition between those undertakings at Community level, while at the same time ensuring more effective and more uniform protection for unit-holders; whereas such coordination will make it easier for a collective investment undertaking situated in one Member State to market its units in other Member States; Whereas the attainment of these objectives will facilitate the removal of the restrictions on the free circulation of the units of collective investment undertakings in the Community, and such coordination will help to bring about a European capital market; Whereas, having regard to these objectives, it is desirable that common basic rules be established for the authorisation, supervision, structure and activities of collective investment undertakings situated in the Member States and the information they must publish; Whereas the application of these common rules is a sufficient guarantee to permit collective investment undertakings situated in Member States, subject to the applicable provisions relating to capital movements, to market their units in other Member States without those Member States’ being able to subject those undertakings or their units to any provision whatsoever other than provisions which, in those states, do not fall within the field covered by this Directive; whereas, nevertheless, if a collective investment undertaking situated in one Member State markets its units in a different Member State it must take all necessary steps to ensure that unit-holders in that other Member State can exercise their financial rights there with ease and are provided with the necessary information.’
6

Under Article 63(1) and (2) of the Law of 2004: ‘(1) Legal and natural persons … who are holders of the right consisting, in each individual case, of the chargeable event shall be taxable persons in respect of that tax. … (2) [Paragraph 1] shall apply without prejudice to the right of the taxable person to pass on, in accordance with the rules of ordinary law, the tax burden imposed. The public administrative authorities and the entities or bodies referred to in [paragraph 1] shall pass on the amount of the tax payable which applies to persons who, as non-taxable persons, make use of their property or assets against payment. Those persons shall assume liability for the tax passed on. To that effect, the amount passed on shall be determined on the basis of the proportion of the land registry value corresponding to the area used and to the construction directly linked to each tenant or transferee of the right of use.’
17

Article 78 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) (‘the Customs Code’), provides as follows: ‘1. The customs authorities may, on their own initiative or at the request of the declarant, amend the declaration after release of the goods. 2. The customs authorities may, after releasing the goods and in order to satisfy themselves as to the accuracy of the particulars contained in the declaration, inspect the commercial documents and data relating to the import or export operations in respect of the goods concerned or to subsequent commercial operations involving those goods. Such inspections may be carried out at the premises of the declarant, of any other person directly or indirectly involved in the said operations in a business capacity or of any other person in possession of the said document and data for business purposes. Those authorities may also examine the goods where it is still possible for them to be produced. 3. Where revision of the declaration or post-clearance examination indicates that the provisions governing the customs procedure concerned have been applied on the basis of incorrect or incomplete information, the customs authorities shall, in accordance with any provisions laid down, take the measures necessary to regularise the situation, taking account of the new information available to them.’
7

Article 22 of Directive 2008/50, entitled ‘Postponement of attainment deadlines and exemption from the obligation to apply certain limit values’, provides: ‘1. Where, in a given zone or agglomeration, conformity with the limit values for nitrogen dioxide or benzene cannot be achieved by the deadlines specified in Annex XI, a Member State may postpone those deadlines by a maximum of five years for that particular zone or agglomeration, on condition that an air quality plan is established in accordance with Article 23 for the zone or agglomeration to which the postponement would apply; such air quality plan shall be supplemented by the information listed in Section B of Annex XV related to the pollutants concerned and shall demonstrate how conformity will be achieved with the limit values before the new deadline. … 3. Where a Member State applies paragraphs 1 or 2, it shall ensure that the limit value for each pollutant is not exceeded by more than the maximum margin of tolerance specified in Annex XI for each of the pollutants concerned. 4. Member States shall notify the Commission where, in their view, paragraphs 1 or 2 are applicable, and shall communicate the air quality plan referred to in paragraph 1 including all relevant information necessary for the Commission to assess whether or not the relevant conditions are satisfied. In its assessment, the Commission shall take into account estimated effects on ambient air quality in the Member States, at present and in the future, of measures that have been taken by the Member States as well as estimated effects on ambient air quality of current Community measures and planned Community measures to be proposed by the Commission. Where the Commission has raised no objections within nine months of receipt of that notification, the relevant conditions for the application of paragraphs 1 or 2 shall be deemed to be satisfied. If objections are raised, the Commission may require Member States to adjust or provide new air quality plans.’
5

Article 45 of Directive 2004/18, headed ‘Personal situation of the candidate or tenderer’, provides as follows: ‘1. Any candidate or tenderer who has been the subject of a conviction by final judgment of which the contracting authority is aware for one or more of the reasons listed below shall be excluded from participation in a public contract: (a) participation in a criminal organisation, as defined in Article 2(1) of Council Joint Action 98/733/JHA [(OJ 1998 L 351, p.1)]; (b) corruption, as defined in Article 3 of the Council Act of 26 May 1997 [(OJ 1997 C 195, p. 1)] and Article 3(1) of Council Joint Action 98/742/JHA [(OJ 1998 L 358, p. 2)] respectively; (c) fraud within the meaning of Article 1 of the Convention relating to the protection of the financial interests of the European Communities [(OJ 1995 C 316, p. 48)]; (d) money laundering, as defined in Article 1 of Council Directive 91/308/EEC of 10 June 1991 on prevention of the use of the financial system for the purpose of money laundering [(OJ 1991 L 166, p. 77), as amended by Directive 2001/97/EC of the European Parliament and of the Council of 4 December 2001 (OJ 2001 L 344, p. 76)]. Member States shall specify, in accordance with their national law and having regard for Community law, the implementing conditions for this paragraph. … 2. Any economic operator may be excluded from participation in a contract where that economic operator: … (c) has been convicted by a judgment which has the force of res judicata in accordance with the legal provisions of the country of any offence concerning his professional conduct; (d) has been guilty of grave professional misconduct proven by any means which the contracting authorities can demonstrate; … (g) is guilty of serious misrepresentation in supplying the information required under this Section or has not supplied such information. Member States shall specify, in accordance with their national law and having regard for Community law, the implementing conditions for this paragraph. …’
15

In those circumstances the Raad van State decided to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling: ‘(1) Does the importance of the conservation of national natural heritage and cultural and historical heritage, as addressed in the [Law on nature protection], constitute an overriding reason in the public interest which justifies a scheme whereby the application of an exemption from gift tax (tax benefit) is limited to estates situated in the Netherlands? (2) (a) May the authorities of a Member State, in the context of an investigation into whether an immovable property situated in another Member State may be designated as an estate for the purposes of the [Law on nature protection], rely on Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures [(OJ 2010 L 84, p. 1)] for assistance from the authorities of the Member State in which the immovable property is situated, when the designation as an estate pursuant to that law will result in an exemption being granted from the recovery of the gift tax which will be payable upon donation of that immovable property? (b) If question 2(a) must be answered in the affirmative, must the concept of “administrative enquiry” in Article 3(7) of Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC [(OJ 2011 L 64, p. 1)] be interpreted as meaning that it also covers an on-site investigation? (c) If question 2(b) must be answered in the affirmative, may clarification of the term “administrative enquiries” in Article 5(1) of [Directive 2010/24] be sought in the definition of the term “administrative enquiry” in Article 3(7) of [Directive 2011/16]? (3) If question 2(a), question 2(b) or question 2(c) must be answered in the negative, should the principle of sincere cooperation, as laid down in Article 4(3) TEU, considered in conjunction with Article 167(2) TFEU, be interpreted as meaning that, when a Member State requests another Member State to provide assistance with the investigation of whether an immovable property situated in that other Member State may be designated as an estate for the purposes of a law which has as its aim the conservation and protection of national natural heritage and cultural and historical heritage, the requested Member State is obliged to provide that assistance? (4) Can a restriction on the free movement of capital be justified by invoking the need to guarantee effective fiscal controls, if it appears that the only risk to effectiveness of those controls is the need for national authorities to travel to another Member State for the period of 25 years referred to in Article 7(1) of the [Law on nature protection] in order to carry out the necessary controls there?’
3

Article 96 of the Conditions of Employment of Other Servants of the European Communities, established by Regulation (EEC, Euratom, ECSC) No 259/68 of the Council of 29 February 1968 laying down the Staff Regulations of Officials and the Conditions of Employment of Other Servants of the European Communities and instituting special measures temporarily applicable to officials of the Commission (OJ, English Special Edition 1968 (I), p. 30) as amended by Council Regulation (EC, Euratom) No 723/2004 of 22 March 2004 (OJ 2004 L 124, p. 1) (‘the Conditions of Employment’), provides: ‘1. A former member of the contract staff who becomes unemployed when his service with an institution of the Community is terminated, and: (a) who is not in receipt of a retirement pension or invalidity allowance from the Community, (b) whose service is not terminated by resignation or by cancellation of the contract for disciplinary reasons, (c) who has completed a minimum of six months’ service, (d) who is resident in a Member State, shall be eligible for a monthly unemployment allowance under the conditions laid down below. Where he is entitled to unemployment benefits under a national scheme, he shall be obliged to declare this to the institution to which he belonged, which shall immediately inform the Commission thereof. In such cases, the amount of those benefits shall be deducted from the allowance paid under paragraph 3. 2. To be eligible for this unemployment allowance, a former member of the contract staff shall: (a) be registered, at his own request, as seeking employment with the employment authorities of the Member State in which he establishes his residence; (b) fulfil the obligations laid down by the law of that Member State for persons in receipt of unemployment benefits under that law; (c) forward every month to the institution to which he belonged, which shall immediately forward it to the Commission, a certificate issued by the competent national employment authority stating whether or not he has fulfilled the obligations and conditions referred to in (a) and (b). The allowance may be granted or maintained by the Community, even where the national obligations referred to under (b) have not been fulfilled, in cases of illness, accident, maternity, invalidity or a situation recognised as being similar or where the national authority, competent to meet those obligations, has given a dispensation. ... 7. Members of the contract staff shall contribute one third of the financing of the unemployment insurance scheme. ... ... 9. The national departments with responsibility for employment and unemployment, acting in accordance with their national legislation, and the Commission shall cooperate with each other in an effective manner in order to ensure that this Article is properly applied. ...’
16

Article 4 of that law provides: ‘1. A contract term which has not been directly negotiated with the consumer is regarded as being unfair if, considered in isolation or together with other provisions of the contract, it causes, to the detriment of the consumer and contrary to the requirements of good faith, a significant imbalance in the parties’ rights and obligations. 2. A contract term shall be regarded as not having been directly negotiated with the consumer if it has been drafted without the consumer having had the opportunity to influence the nature of that term, as in the case of standard contracts or general terms and conditions of sale used by traders operating on the market for the goods or service concerned. 3. The fact that certain components of contractual terms or only one of those terms has been directly negotiated with the consumer does not exclude the application of the provisions of this Law to the remainder of the contract if an overall assessment of the contract shows that it was unilaterally prepared by the trader. If the trader claims that a standard term has been directly negotiated with the consumer he must submit evidence to that effect. 4. The annex, which is an integral part of this Law, contains, by way of example, a list of terms regarded as unfair. 5. Without prejudice to the provisions of this Law, the unfairness of a contractual term shall be assessed according to: (a) the nature of the goods or services which are the subject-matter of the contract at the time it is concluded; (b) all the factors which have led to the conclusion of the contract; (c) other contractual terms or other contracts on which it is based. 6. Assessment of the unfairness of the terms shall not cover the definition of the main subject-matter of the contract or the adequacy of the price and remuneration, on the one hand, as against the services or goods supplies in exchange, on the other, in so far as these terms are in plain intelligible language.’