ddrg/super_eurlex huggingface dataset:
8

The Convention between the Kingdom of Belgium and the Republic of Poland for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital, and Protocol, signed in Warsaw on 20 August 2001 (‘the Belgium-Poland Convention’), provides in Article 10: ‘1. Dividends paid by a company which is a resident of a contracting State to a resident of the other contracting State may be taxed in that other State. 2. However, such dividends may also be taxed in the contracting State of which the company paying the dividends is a resident, and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other contracting State, the tax so charged shall not exceed: (a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership): — which directly controls at least 25 per cent of the capital of the company paying the dividends, or — which directly controls at least 10 per cent of the capital of the company paying the dividends, where the holding has an investment value of at least EUR 500000 or its equivalent in another currency; (b) 15 per cent of the gross amount of the dividends in all other cases. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3. The term “dividends” as used in this Article means income from shares, “jouissance” shares or “jouissance” rights, mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income — even if paid in the form of interest — which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. …’
3

Recital 46 of Directive 2004/18 states: ‘Contracts should be awarded on the basis of objective criteria which ensure compliance with the principles of transparency, non-discrimination and equal treatment and which guarantee that tenders are assessed in conditions of effective competition. As a result, it is appropriate to allow the application of two award criteria only: “the lowest price” and “the most economically advantageous tender”. To ensure compliance with the principle of equal treatment in the award of contracts, it is appropriate to lay down an obligation — established by case-law — to ensure the necessary transparency to enable all tenderers to be reasonably informed of the criteria and arrangements which will be applied to identify the most economically advantageous tender. It is therefore the responsibility of contracting authorities to indicate the criteria for the award of the contract and the relative weighting given to each of those criteria in sufficient time for tenderers to be aware of them when preparing their tenders. Contracting authorities may derogate from indicating the weighting of the criteria for the award in duly justified cases for which they must be able to give reasons, where the weighting cannot be established in advance, in particular on account of the complexity of the contract. In such cases, they must indicate the descending order of importance of the criteria. Where the contracting authorities choose to award a contract to the most economically advantageous tender, they shall assess the tenders in order to determine which one offers the best value for money. In order to do this, they shall determine the economic and quality criteria which, taken as a whole, must make it possible to determine the most economically advantageous tender for the contracting authority. The determination of these criteria depends on the object of the contract since they must allow the level of performance offered by each tender to be assessed in the light of the object of the contract, as defined in the technical specifications, and the value for money of each tender to be measured. …’
5

Article 3 of the Directive provides: ‘1. An environmental assessment ... shall be carried out for plans and programmes referred to in paragraphs 2 to 4 which are likely to have significant environmental effects. 2. Subject to paragraph 3, an environmental assessment shall be carried out for all plans and programmes: … 3. Plans and programmes referred to in paragraph 2 which determine the use of small areas at local level and minor modifications to plans and programmes referred to in paragraph 2 shall require an environmental assessment only where the Member States determine that they are likely to have significant environmental effects. 4. Member States shall determine whether plans and programmes, other than those referred to in paragraph 2, which set the framework for future development consent of projects, are likely to have significant environmental effects. 5. Member States shall determine whether plans or programmes referred to in paragraphs 3 and 4 are likely to have significant environmental effects either through case-by-case examination or by specifying types of plans and programmes or by combining both approaches. For this purpose Member States shall in all cases take into account relevant criteria set out in Annex II, in order to ensure that plans and programmes with likely significant effects on the environment are covered by this Directive. 6. In the case-by-case examination and in specifying types of plans and programmes in accordance with paragraph 5, the authorities referred to in Article 6(3) shall be consulted. 7. Member States shall ensure that their conclusions pursuant to paragraph 5, including the reasons for not requiring an environmental assessment ..., are made available to the public. …’
23

It is in that context that the Bundesfinanzgericht (Federal Finance Court) decided to stay the proceedings and to refer the following questions to the Court for a preliminary ruling: ‘(1) Do three associations of persons constitute three independent traders (taxable persons) where those associations consist of different members of one family, conduct themselves outwardly as such independently in relation to their suppliers and to public authorities, possess their own production facilities, with the exception of two business assets, but market under a common trade mark the greater part of their products through a limited company whose shares are held by the members of the associations of persons and other members of the family? (2) If the three associations of persons are not to be regarded as three independent traders (taxable persons), is any of the following to be regarded as an independent trader (taxable person): (a) the marketing company, or (b) an association of persons consisting of the members of the three associations of persons, which does not conduct itself as such on the market in relation either to suppliers or to customers, or (c) an association of persons consisting of the three associations of persons and the limited company, which does not conduct itself as such on the market in relation either to suppliers or to customers? (3) If the three associations of persons are not to be regarded as three independent traders (taxable persons), is the refusal of the status of a trader (taxable person) (a) retrospective, (b) only for the future, or (c) not permissible at all if the associations of persons were at first, after investigations by the tax authorities, recognised by the Tax Office as independent traders (taxable persons)? (4) If the three associations of persons are to be regarded as three independent traders (taxable persons), are they, as wine producers and therefore farmers, flat-rate farmers if each of those associations of persons which cooperate in practice is in itself covered by the flat-rate scheme for farmers, but the limited company, an association of persons formed of the members of the three associations of persons or an association of persons formed of the limited company and the members of the three associations of persons is, under national law, not covered by the flat-rate scheme on account of the size of the business or its legal form? (5) If the flat-rate scheme for farmers is in principle excluded for the three associations of persons, is that exclusion (a) retrospective, (b) only for the future, or (c) not effective at all?’
1.

“packaging” shall mean all products made of any materials of any nature to be used for the containment, protection, handling, delivery and presentation of goods, from raw materials to processed goods, from the producer to the user or the consumer. “Non-returnable” items used for the same purposes shall also be considered to constitute packaging. “Packaging” consists only of: (a) sales packaging or primary packaging, i.e. packaging conceived so as to constitute a sales unit to the final user or consumer at the point of purchase; (b) grouped packaging or secondary packaging, i.e. packaging conceived so as to constitute at the point of purchase a grouping of a certain number of sales units whether the latter is sold as such to the final user or consumer or whether it serves only as a means to replenish the shelves at the point of sale; it can be removed from the product without affecting its characteristics; (c) transport packaging or tertiary packaging, i.e. packaging conceived so as to facilitate handling and transport of a number of sales units or grouped packagings in order to prevent physical handling and transport damage. Transport packaging does not include road, rail, ship and air containers. The definition of “packaging” shall be further based on the criteria set out below. The items listed in Annex I are illustrative examples of the application of these criteria. (i) Items shall be considered to be packaging if they fulfil the abovementioned definition without prejudice to other functions which the packaging might also perform, unless the item is an integral part of a product and it is necessary to contain, support or preserve that product throughout its lifetime and all elements are intended to be used, consumed or disposed of together. (ii) Items designed and intended to be filled at the point of sale and “disposable” items sold, filled or designed and intended to be filled at the point of sale shall be considered to be packaging provided they fulfil a packaging function. (iii) Packaging components and ancillary elements integrated into packaging shall be considered to be part of the packaging into which they are integrated. Ancillary elements hung directly on, or attached to, a product and which perform a packaging function shall be considered to be packaging unless they are an integral part of this product and all elements are intended to be consumed or disposed of together. The Commission shall, as appropriate, in accordance with the procedure referred to in Article 21, examine and, where necessary, review the illustrative examples for the definition of packaging given in Annex I. As a priority, the following items shall be addressed: CD and video cases, flower pots, tubes and cylinders around which flexible material is wound, release paper of self-adhesive labels and wrapping paper ...’
11

Point 13 of Annex I to Directive 93/42 reads as follows: ‘13. Information supplied by the manufacturer 13.1. Each device must be accompanied by the information needed to use it safely and properly, taking account of the training and knowledge of the potential users, and to identify the manufacturer. This information comprises the details on the label and the data in the instructions for use. As far as practicable and appropriate, the information needed to use the device safely must be set out on the device itself and/or on the packaging for each unit or, where appropriate, on the sales packaging. If individual packaging of each unit is not practicable, the information must be set out in the leaflet supplied with one or more devices. … 13.3. The label must bear the following particulars: (a) the name or trade name and the address of the manufacturer. For devices imported into the [European Union], in view of their distribution in the [European Union], the label, or the outer packaging, or instructions for use, shall contain in addition the name and address of the authorised representative where the manufacturer does not have a registered place of business in the [European Union]; (b) the details strictly necessary to identify the device and the contents of the packaging especially for the users; (c) where appropriate, the word “STERILE”; (d) where appropriate, the batch code, preceded by the word “LOT”, or the serial number; (e) where appropriate, an indication of the date by which the device should be used, in safety, expressed as the year and month; … 13.4. If the intended purpose of the device is not obvious to the user, the manufacturer must clearly state it on the label and in the instructions for use. 13.5. Wherever reasonable and practicable, the devices and detachable components must be identified, where appropriate in terms of batches, to allow all appropriate action to detect any potential risk posed by the devices and detachable components. …’
10

Paragraph 34 of the Bundesgesetz über die Einrichtung einer Kommunikationsbehörde Austria (‘KommAustria’) (Law on the establishment of a federal communications authority ‘Austria’ (‘KommAustria’) (‘the KOG’) on the financing of the Austrian regulatory authority provides: ‘(1) The costs borne by RTR in the performance of the tasks referred to in Paragraph 17(2), (4) and (7) relating to the “telecommunications sector” shall be financed, on the one hand, by financial contributions and, on the other hand, by resources from the Federal budget. The grant from the Federal budget of an annual amount of EUR 2 million shall be paid to RTR in two equal instalments, on 30 January and 30 June respectively. Before 30 April of the following year, RTR shall deliver to the Federal Minister for Transport, Innovation and Technology, a report on the use of those resources and the settlement of the accounts. The total amount of the other costs borne by RTR and which must be covered by financial contributions may not exceed EUR 6 million per year. The amounts in question may decrease or increase from 2007 in accordance with changes to the consumer price index published in relation to 2005 by the Austrian federal statistical office or the index replacing it from the previous year. (2) Financial contributions shall be paid by the “telecommunications sector”. The “telecommunications sector” includes providers which, under Paragraph 15 of [the Telekommunikationsgesetz 2003 (Federal Law on Telecommunications 2003)], are subject to an obligation to report, in so far as they do not provide communication networks or communication services intended for broadcasting, or additional services related to broadcasting (liable to pay the contribution). (3) Financial contributions shall be determined and collected on the basis of the relationship between the turnover of each contributor and the total turnover specific to the sector, in which respect the calculation shall be based on the turnover as a whole made in the country from the provision of telecommunications services. … (13) Where an undertaking fails to fulfil its obligation or fails to correctly fulfil its obligation to pay a financial contribution, the Telekom-Control-Kommission shall, by way of decision, order the payment of the financial contribution. Likewise, overpayments and reminders within the meaning of Paragraph 34(12) shall, upon request, be noted by way of decision.’
8

Article 14 of Directive 2003/87, headed ‘Monitoring and reporting of emissions’, states: ‘1. By 31 December 2011, the Commission shall adopt a regulation for the monitoring and reporting of emissions and, where relevant, activity data, from the activities listed in Annex I, for the monitoring and reporting of tonne-kilometre data for the purpose of an application under Articles 3e or 3f, which shall be based on the principles for monitoring and reporting set out in Annex IV and shall specify the global warming potential of each greenhouse gas in the requirements for monitoring and reporting emissions for that gas. That measure, designed to amend non-essential elements of this Directive by supplementing it, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 23(3). 2. The regulation referred to in paragraph 1 shall take into account the most accurate and up-to-date scientific evidence available, in particular from the [Intergovernmental panel on climate change (IPCC)], and may also specify requirements for operators to report on emissions associated with the production of goods produced by energy intensive industries which may be subject to international competition. That regulation may also specify requirements for this information to be verified independently. Those requirements may include reporting on levels of emissions from electricity generation covered by the Community scheme associated with the production of such goods. 3. Member States shall ensure that each operator of an installation or an aircraft operator monitors and reports the emissions from that installation during each calendar year, or, from 1 January 2010, the aircraft which it operates, to the competent authority after the end of that year in accordance with the regulation referred to in paragraph 1. 4. The regulation referred to in paragraph 1 may include requirements on the use of automated systems and data exchange formats to harmonise communication on the monitoring plan, the annual emission report and the verification activities between the operator, the verifier and competent authorities.’
77

Having regard to the foregoing considerations, the answer to the second question is that, as regards a public contract which is not covered by the scope of Directive 2004/17, but which has a certain cross-border interest, the principles of equal treatment and non-discrimination and the obligation of transparency which derive from Articles 49 and 56 TFEU must be interpreted as meaning that they do not preclude the contracting entity from making changes to a clause in the tender specifications, after publication of the tender notice, relating to the conditions and scheme for combining professional capacities, such as Clause 4.3 at issue in the main proceedings, provided, first, that the changes made are not so substantial that they have attracted potential tenderers which, in the absence of such changes, would not be in a position to submit a tender, second, they are adequately publicised and, third, they are made before the tenderers submit their bids, that the time limit for submitting those tenders is extended when the changes concerned are substantial, the length of that extension depending on the extent of those changes, and that the length of time is sufficient to allow the economic operators concerned to adapt their tender as a consequence, which is for the referring court to ascertain.
‘ –

Which entity must appear on the invoices to be received from third parties relating to shared costs where the group does not have legal personality? Two possible situations may arise: — the group has a direct relationship with the third parties and receives from them the goods and services in its name; — the members have a direct relationship with the third parties and receive from them the goods and services in their names. The members then share the expenses relating to those goods and services received from third parties and on that basis allocate those expenses to the group. That situation may arise, inter alia, where a direct relationship between the group and the third parties may not be entered into for commercial or legal reasons. In the first situation, the invoices issued by third parties relating to shared costs must be clearly addressed to the independent group of persons. Since the group does not have legal personality, the invoices shall be addressed: “Group ABC / Care of member X - address of member X”. That member X must allocate the cost (all taxes included) to the group, irrespective of the right of deduction to which that member may be entitled as regards VAT incurred in his own name. Since the group does not have legal personality, at least one of its members must nevertheless be designated as a party legally bound by the payment terms of, and other obligations arising from, the contract. In the second situation, the invoices issued by third parties shall be addressed to one of the members. That member shall then share the expenses relating to those goods and services and allocate those expenses to the group. Those expenses (all taxes included) must be allocated to the group irrespective of the right of deduction to which that member may be entitled as regards VAT incurred in his own name. … Furthermore, it is hereby clarified that the allocation of shared expenses by the members to the group is a transaction that falls outside the scope of VAT. …’
10

Article 21 of that regulation, entitled ‘Manufacturing and import of substances’, provides, in paragraph 1: ‘A registrant may start or continue the manufacture or import of a substance or production or import of an article, if there is no indication to the contrary from the Agency in accordance with Article 20(2) within the three weeks after the submission date, without prejudice to Article 27(8). In the case of registrations of phase-in substances, such a registrant may continue the manufacture or import of the substance or production or import of an article, if there is no indication to the contrary from the Agency in accordance with Article 20(2) within the three weeks after the submission date or, if submitted within the two-month period before the relevant deadline of Article 23, if there is no indication to the contrary from the Agency in accordance with Article 20(2) within the three months from that deadline, without prejudice to Article 27(8). In the case of an update of a registration according to Article 22 a registrant may continue the manufacture or import of the substance, or the production or import of the article, if there is no indication to the contrary from the Agency in accordance with Article 20(2) within the three weeks after the update date, without prejudice to Article 27(8).’