ddrg/super_eurlex huggingface dataset:
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TAX PROVISIONS - HARMONIZATION OF LEGISLATION - TURNOVER TAXES - COMMON SYSTEM OF VALUE-ADDED TAX - DEDUCTION OF INPUT TAX - GOODS USED IN THE COURSE OF BUSINESS - CONDITION - SUPPLY OF GOODS TO A TAXABLE PERSON - CONCEPT - DIRECT DELIVERY TO THE EMPLOYEES OF THE UNDERTAKING CONCERNED - INCLUDED

( COUNCIL DIRECTIVE 67/228/EEC, ART . 11 ( 1 ) ( A ), AND COUNCIL DIRECTIVE 77/388/EEC, ART . 17 ( 2 ) ( A ) )

Summary

WHERE AN EMPLOYER, WHO IS A TAXABLE PERSON FOR THE PURPOSES OF THE RULES ON VALUE-ADDED TAX, BY AGREEMENT WITH ONE OF HIS EMPLOYEES AND ANOTHER TAXABLE PERSON, THE SUPPLIER, ARRANGES FOR THE LATTER TO SUPPLY GOODS AT THE EMPLOYER' S EXPENSE TO THE EMPLOYEE, WHO USES THEM EXCLUSIVELY FOR THE PURPOSES OF THE EMPLOYER' S BUSINESS, AND THE EMPLOYER RECEIVES FROM THE SUPPLIER INVOICES FOR THOSE SUPPLIES CHARGING HIM VALUE-ADDED TAX IN RESPECT OF THE GOODS SUPPLIED, ARTICLE 11 ( 1 ) ( A ) OF THE SECOND COUNCIL DIRECTIVE AND ARTICLE 17 ( 2 ) ( A ) OF THE SIXTH DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES MUST BE INTERPRETED AS MEANING THAT THE EMPLOYER MAY DEDUCT THE VALUE-ADDED TAX WITH WHICH HE IS SO CHARGED FROM THE VALUE-ADDED TAX PAYABLE BY HIM .

ALTHOUGH THE AFORESAID PROVISIONS RESTRICT A TAXABLE PERSON' S RIGHT OF DEDUCTION TO THE TAX DUE OR PAID "IN RESPECT OF GOODS ... SUPPLIED TO HIM", THE PURPOSE OF THOSE PROVISIONS CANNOT BE TO EXCLUDE FROM THE RIGHT OF DEDUCTION THE TAX PAID ON GOODS WHICH, ALTHOUGH SOLD TO THE TAXABLE PERSON IN ORDER TO BE USED EXCLUSIVELY IN HIS BUSINESS, WERE PHYSICALLY DELIVERED TO HIS EMPLOYEES .
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1 . Action for annulment - Natural or legal persons - Measures concerning them directly and individually - Council decision appointing members of the Economic and Social Committee - Application by a trade union not representing, at national level, the whole of a category of social and economic activity - Inadmissible - Application by a candidate put forward by a Member State - Admissible

( EEC Treaty, Art . 173, second paragraph, Art . 193 and Art . 195 )

2 . Economic and Social Committee - Composition - Council' s discretion - Representation of all the constituent elements of each category of economic and social activity by nationals of each Member State - Impossible

( EEC Treaty, Art . 195 ( 1 ) )

3 . Economic and Social Committee - Procedure for the appointment of members - Council' s obligation to consider the representative character of all candidates on national lists and to consult the Commission on the proposed appointments - Scope

( EEC Treaty, Arts 194 and 195 )

Summary

1 . Having regard to the rules laid down in Article 195 of the Treaty concerning the composition of the Economic and Social Committee, a trade union which, at national level, represents merely one of the constituent elements of one of the categories of economic and social activity referred to in Article 193 and not the whole of that category is not in a position requiring the Council to take account of it in adopting its decision on the composition of the Committee . It cannot therefore be considered to be individually concerned by that decision within the meaning of the second paragraph of Article 173 of the Treaty .

On the other hand, a candidate put forward by a Member State and not appointed by the Council is directly and individually concerned by the said decision .

2 . Adequate representation in the Economic and Social Committee of the various categories of economic and social activity, as required by the second subparagraph of Article 195 ( 1 ) of the Treaty, must be ensured at Community level . The Council has a wide discretion in ensuring such representation on the basis of lists of candidates submitted to it by Member States particularly since, having regard to the limited number of seats, it is not possible for all the constituent elements of each category of economic and social activity to be represented by nationals of each of the Member States .

3 . In the context of the procedure for appointing members of the Economic and Social Committee, governed by Articles 194 and 195 of the Treaty, the Council must assess the representative character of the candidates appearing on the national lists, without being bound by any distinction made by the Member States between candidates proposed as principal candidates and those proposed as alternative candidates, before appointing the members of the Economic and Social Committee in accordance with the criteria laid down in Article 195 .

With regard to the mandatory consultations provided for in Article 195 ( 2 ), the Council must consult the Commission on the choices which it intends to make on the basis of the national proposals and not on those proposals themselves .
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Action for a declaration that a measure is void - Natural or legal persons - Measures of direct and individual concern - Regulation excluding businesses in a Member State from benefiting from a system of premiums set up by a previous regulation - Business having prematurely submitted an application for the grant of premiums under the regulation rendered inapplicable - Inadmissibility

( EEC Treaty, Art . 173 ( 2 ); Council Regulation No 2239/86, Art . 6 ( 6 ) ).

Summary

A provision of a regulation which, when setting up special arrangements for a Member State, makes it impossible to benefit in that State from a system of premiums set up by a previous regulation is not of individual concern, in the meaning of the second paragraph of Article 173 of the Treaty, to a business, even if it had submitted, before that provision came into effect, an application for the grant of a premium under the previous system, in so far as the application, which was submitted prematurely, could in no event have had any legal effect prior to the introduction of the new arrangements .
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1 . Action for failure by a Member State to fulfil its obligations - Proof of failure - Burden of proof on Commission - Production of evidence showing failure - Incumbent on Member State concerned to refute evidence

( EEC Treaty, Art . 169 )

2 . Member States - Obligations - Commission' s duty to ensure fulfilment - Duty of the Member States - Duty to cooperate with inquiries and proceedings before the Court relating to failure by a State to fulfil obligations

( EEC Treaty, Arts 5, 155, 164 and 169 )

Summary

1 . Although in proceedings under Article 169 of the Treaty it is incumbent upon the Commission to prove its allegation that obligations have not been fulfilled, the Member State in question is not entitled, where the Commission has produced sufficient evidence to show the failure to fulfil obligations, merely to deny its existence . It is incumbent on that State to contest substantively and in detail the information produced and the consequences thereof . If it does not do so, the allegations must be regarded as substantiated .

2 . The Member States are under a duty, by virtue of Article 5 of the Treaty, to facilitate the achievement of the Commission' s tasks, which consist in particular, pursuant to Article 155 of the EEC Treaty, in ensuring that the provisions of the Treaty and the measures taken by the institutions pursuant thereto are applied . A Member State' s refusal to cooperate with the Commission for the purpose of the latter' s investigations to establish whether or not Community law has been infringed by rules and practices applied in that State therefore constitutes a failure by that State to fulfil its obligations . The lack of cooperation is particularly serious where it persists before the Court . It prevents the Court from accomplishing the task entrusted to it by Article 164 of the Treaty, and therefore constitutes a serious impediment to the administration of justice .
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Approximation of laws - Motor vehicles - Installation of lighting and light-signalling devices - Directive 76/756/EEC - Exhaustive nature - National rules laying down compliance with a requirement not provided for by the directive - Not permissible

( Council Directive 76/756/EEC, as amended by Council Directive 83/276, Art . 2 ( 1 ) )

Summary

Directive 76/756/EEC on the approximation of the laws of the Member States relating to the installation of lighting and light-signalling devices on motor vehicles, as amended by Directive 83/276, is exhaustive and motor vehicles complying with the technical requirements laid down therein must be able to move freely within the common market . A Member State cannot therefore unilaterally require manufacturers who have complied with those requirements to comply with a requirement not provided for by this directive .
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1.Common commercial policy - Protection against dumping or subsidizing by non-member countries - Discretionary power of the Community institutions - Scope of judicial review

( Council Regulations Nos 3017/79 and 2176/84 )

2.Common commercial policy - Protection against dumping - Conduct of the investigation - Termination of the proceeding solely on the basis of the absence of injury - Permissibility

( Council Regulation No 2176/84, Arts 2, 4(1 ) and 12(1 ) ).

3.Common commercial policy - Protection against dumping - Injury - Period to be taken into consideration - Commission' s discretionary power

( Council Regulation No 2176/84, Art . 4 ).

4.Common commercial policy - Protection against dumping - Conduct of the proceeding - Duration of more than one year - Permissibility - Condition - Reasonable period

( Council Regulation No 2176/84, Art . 7(9 ) ).

Operative part

( 1)Dismisses the application;

( 2 ) Orders the Hellenic Republic to pay the costs .
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1 . Action for a declaration that a measure is void - Action brought against a decision confirming a decision which was not contested within the time-limit for bringing proceedings - Inadmissibility

( EEC Treaty, Art . 173 )

2 . Action for failure to act - Failure to act - Concept - Measure not considered satisfactory - Excluded

( EEC Treaty, Art . 175 )

Summary

1 . An action for the annulment of a decision which merely confirms a previous decision which was not contested within the time-limit for bringing proceedings is inadmissible .

2 . Article 175 of the Treaty refers to failure to act in the sense of failure to take a decision or to define a position, and not the adoption of a measure different from that desired or considered necessary by the persons concerned .
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Social security for migrant workers - Community legislation - Temporal application - Benefits determined before entry into force of Regulation No 1408/71 - Recalculation made necessary by a change in the personal circumstances of the insured person - Application of Regulation No 1408/71

( Council Regulation ( EEC ) No 1408/71, as amended by Regulation No 2001/83, Arts 94 ( 5 ) and 100 ).

Summary

The principle deriving from Article 94 ( 5 ) of Regulation No 1408/71 that the competent institution of a Member State cannot on its own initiative, in the absence of any request from the insured person, carry out a review of the rights acquired by that person prior to the entry into force of that

regulation, does not apply, by virtue of Article 100 of the regulation, to situations which automatically entail a new determination of rights to benefits .

Consequently, the recalculation of an invalidity pension awarded before the entry into force of Regulation No 1408/71, made necessary by changes in the personal circumstances of the insured person which have occurred after its entry into force, must be effected in accordance with the provisions of Regulation No 1408/71 .
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OFFICIALS - REMUNERATION - FAMILY ALLOWANCES - HOUSEHOLD ALLOWANCE - MEMBERS OF THE FAMILY OTHER THAN SPOUSES AND CHILDREN - CONDITIONS FOR GRANTING - LIVING TOGETHER

( STAFF REGULATIONS OF OFFICIALS, ANNEX VII, ART . 1 ( 2 ) ( C ) )

Summary

THE PURPOSE OF ARTICLE 1 ( 2 ) ( C ) OF ANNEX VII TO THE STAFF REGULATIONS IS, BY GRANTING THE HOUSEHOLD ALLOWANCE, TO ENABLE OFFICIALS TO LIVE WITH THOSE MEMBERS OF THEIR FAMILIES, INCLUDING THOSE OTHER THAN SPOUSES OR CHILDREN, WHO ARE UNABLE TO MEET THEIR FINANCIAL NEEDS THEMSELVES .

BY LIMITING THE HOUSEHOLD ALLOWANCE TO OFFICIALS WHO "ACTUALLY" ASSUME FAMILY RESPONSIBILITIES, THAT PROVISION LAYS DOWN AN ADDITIONAL CONDITION WHICH APPLIES SPECIFICALLY TO MEMBERS OF THE FAMILY OTHER THAN THE SPOUSE AND CHILDREN AND WHICH MUST BE UNDERSTOOD AS REQUIRING THAT OTHER MEMBERS OF THE FAMILY LIVE UNDER THE SAME ROOF AS THE OFFICIAL .
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Tax provisions - Harmonization of laws - Turnover taxes - Common system of value-added tax - Exemption of goods temporarily imported from another Member State - Condition - Acquisition in accordance with the rules governing the tax in the State of exportation - Acquisition lawfully exempted for a reason other than exportation - Condition fulfilled

( Council Directive 85/362, Arts 10 ( c ) and 11 ( b ) )

Summary

Articles 10 ( c ) and 11 ( b ) of Directive No 85/362 on the harmonization of the laws of the Member States relating to turnover taxes, which provide for the admission free of value-added tax of goods temporarily imported from other Member States provided that they have been acquired pursuant to the rules governing the application of value-added tax in the State of exportation, must be interpreted as meaning that temporary importation exemption must be granted for goods the purchase of which in the Member State of exportation is lawfully exempted from value-added tax, provided that the exemption was not granted by virtue of the exportation of the goods in question .
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Officials - Recruitment - Procedures - Choice - Discretion of the administration - Internal competition procedure vitiated by illegality - Recourse to a different procedure - Whether permissible

( Staff Regulations of Officials, Art . 29 )

Summary

It is for the appointing authority to choose, in accordance with the order of preference set out in Article 29 of the Staff Regulations, the most appropriate method of filling a vacant post . To that end, the appointing authority enjoys a wide discretion for the purpose of finding the candidate with the highest standard of ability, efficiency and integrity .

If it follows from a judgment of the Court that the list of suitable candidates drawn up as a result of an internal competition procedure is not valid, the appointing authority, which is not obliged, once a recruitment procedure has been initiated, to pursue it by filling the post declared vacant, is entitled to have recourse to another procedure, such as an interinstitutional competition, instead of repeating the procedure originally chosen .
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Competition - Community rules - National legislation on the price of booksi - Compatibility - Conditions

( EEC Treaty, Art . 3 ( f ), Art . 5, second paragraph, and Articles 85 and 86 )

Summary

As Community law stands, the second paragraph of Article 5 of the EEC Treaty, in conjunction with Articles 3 ( f ) and 85 and 86, does not prohibit Member States from enacting legislation whereby the retail price of books must be fixed by the publisher or importer thereof and is binding on all retailers, provided that such legislation is consonant with the other specific provisions of the Treaty, in particular those relating to the free movement of goods .
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1 . Officials - Action - Interest in bringing proceedings - Action for the annulment of all the steps in a competition - Candidate admitted to the tests but whose name was not placed on the list of suitable candidates - Admissible only in regard to the final decision adversely affecting him

( Staff Regulations of Officials, Art . 91 )

2 . Officials - Action - Action brought against a decision of a selection board - Submissions alleging irregularities in the competition notice not contested in good time - Inadmissible

( Staff Regulations of Officials, Art . 91 )

Summary

1 . If a competition consists of a series of separate operations giving rise to measures which may be contested separately, a candidate may challenge only the decisions adversely affecting him and where he was eliminated only at the final stage when the list of suitable candidates was drawn up, he cannot seek the annulment of all the steps in the competition .

2 . An official may not, in support of an action brought against a decision of a selection board, rely on submissions alleging irregularities in the competition notice if he did not challenge in good time the provisions of a competition notice which, in his view, adversely affects him . Were it otherwise, it would be possible to challenge a competition notice long after it had been published and after most, or all, of the operations carried out in connection with the competition had already taken place, and that would be contrary to the principles of legal certainty, legitimate expectation and sound administration .

The situation of an applicant who relies on irregularities the origin of which may be found in the wording of the competition notice but which occurred in the course of the competition is different .
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EAEC - Health protection - Plans for the disposal of radioactive waste - Provision of data to the Commission - Provision of data before the issue by the national authorities of authorization for disposal

( EAEC Treaty, Art . 37 )

Summary

Article 37 of the EAEC Treaty must be interpreted as meaning that the general data relating to any plan for the disposal of radioactive waste must be provided to the Commission before any such disposal is authorized by the competent authorities of the Member State concerned .

Article 37 is intended to prevent the risk of radioactive contamination and, in view of that purpose, any guidance which the Commission can give to the Member State concerned is of very great importance, owing in particular to the Commission' s unique overview of developments in the nuclear power industry throughout the Community . It must therefore be possible for the Commission' s opinion to be examined in detail by the Member State concerned, under conditions such that the Commission' s suggestions can still be taken into account by that State, even if it is not legally obliged to conform with the opinion .
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Agriculture - Common organization of the markets - Products processed from fruit and vegetables - Production aid - Conditions for grant - Obligation to keep a stock account - Scope - Lawfulness

( Council Regulation No 516/77, Article 3b ( 5 ); Commission Regulation No 1530/78, Article 4 ( 2 ) )

Summary

Article 4 ( 2 ) of Regulation No 1530/78 setting out the detailed rules for the application of the aid scheme for certain products processed from fruit and vegetables must be interpreted as meaning that the keeping of a stock account by the processing undertakings, containing all the information mentioned in the provision, constitutes a condition for the grant of the production aid provided for in the basic regulation in that sector, Regulation No 516/77, and that any doubts regarding the accuracy of certain entries in that stock account may be resolved by reference to other additional documents .

Since the obligation imposed on the undertakings under Article 4 ( 2 ) of Regulation No 1530/78 is part of the system of supervision and proof necessary to ensure the smooth operation of the aid scheme, the Commission, by adopting that provision, did not exceed the powers conferred on it by Regulation No 516/77 .
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1 . Free movement of persons - Workers - Equality of treatment - Social advantages - Concept - Scholarship to study abroad awarded pursuant to a bilateral agreement between Member States - Inclusion - Eligibility for scholarships reserved under the agreement exclusively for nationals of the two Contracting States - Restriction may not be relied on

( Council Regulation No 1612/68, Art . 7 ( 2 ) )

2 . Member States - Obligations - Mutual assistance for the purposes of the application of Community law

( EEC Treaty, Art . 5 )

Summary

1 . Under Article 7 ( 2 ) of Regulation No 1612/68 a worker who is a national of a Member State is entitled, in the territory of the other Member States, to all social advantages in the same way as national workers . A grant awarded for maintenance and training with a view to the pursuit of studies in the field of further vocational training constitutes such an advantage . It follows that the authorities of a Member State may not refuse to award a scholarship to study in another Member State to a worker residing and pursuing an activity as an employed person in the territory of the first Member State but having the nationality of a third Member State on the ground that he is not a national of the Member State of residence . A bilateral agreement which reserves the scholarships in question exclusively for nationals of the two Member States which are parties to the agreement cannot prevent the application of the principle of equality of treatment between national and Community workers established in the territory of one of the two Member States, even where the agreement falls outside the field of application of the Treaty and was concluded before it entered into force .

2 . Article 5 of the Treaty provides that Member States must take all appropriate measures, whether general or particular, to ensure fulfilment of the obligations arising out of the Treaty . If, therefore, the application of a provision of Community law is liable to be impeded by a measure adopted pursuant to the implementation of a bilateral agreement, even where that agreement falls outside the field of application of the Treaty, every Member State is under a duty to facilitate the application of that provision and, to that end, to assist every other Member State which is under an obligation under Community law .
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Action for failure to act - Natural or legal persons - Failures to act against which an action lies - Failure to commence proceedings for a breach of Treaty obligations - Inadmissibility

( EEC Treaty, Art . 169, second paragraph, and Art . 175, third paragraph )

Summary

An action for failure to act brought by a natural or legal person for a declaration that in not commencing against a Member State proceedings to establish its breach of obligations the Commission has, in breach of the Treaty, failed to take a decision .

First, it is clear from the scheme of Article 169 of the Treaty that the Commission is not obliged to commence proceedings under that provision but has a discretionary power in this regard which excludes the right of private individuals to require that institution to adopt a specific position .

Secondly, a natural or legal person who asks the Commission to commence proceedings pursuant to Article 169 is in fact seeking the adoption of acts which are not of direct and individual concern to him within the meaning of the second paragraph of Article 173 and which it could not therefore challenge by means of an action for annulment in any event .