ddrg/super_eurlex huggingface dataset:
Article 1(1) of Council Directive 2001/23/EC of 12 March 2001 on the approximation of the laws of the Member States relating to the safeguarding of employees’ rights in the event of transfers of undertakings, businesses or parts of undertakings or businesses, must be interpreted as meaning that the transfer, to a second undertaking, of financial instruments and other assets of the clients of a first undertaking, following the cessation of the first undertaking’s activity, under a contract the conclusion of which is required by national legislation, even though the first undertaking’s clients remain free not to entrust the management of their stock market securities to the second undertaking, may constitute a transfer of an undertaking or of part of an undertaking if it is established that there was a transfer of clients, that being a matter for the referring court to determine. In that context, the number of clients actually transferred, even if very high, is not, in itself, decisive as regards classification as a ‘transfer’ and the fact that the first undertaking cooperates with the second undertaking as a dependent stock-exchange intermediary, is, in principle, irrelevant.
“T” shaped article of steel. The external diameter of the shoulders is 23 mm and the largest diameter of the central part of the article is 40 mm. Its lateral endings are bevelled, suitable for butt welding, and its third ending is threaded on the inside. The lateral endings are to be welded in between the panels of the radiator. The third ending is used for installing either a vent valve or a regulating valve, or for connecting the radiator with a pipe that connects it to, for example, a boiler. See the image (*).

7 307 93 19
11

Under Article 37 of the New Law on the Supreme Court: ‘1. A judge of the [Sąd Najwyższy (Supreme Court)] shall retire on the day of his 65th birthday, unless, not later than 6 months before that day and not earlier than 12 months before that day, he submits a declaration that he is willing to continue to carry out his duties and presents a certificate confirming that his health is no impediment to carrying out the duties of a judge, issued in accordance with the rules specified for candidates applying for the office of judge, and the President of the Republic of Poland grants authorisation for him to continue to carry out his duties at the [Sąd Najwyższy (Supreme Court)]. 1a Prior to granting authorisation for a judge to continue to carry out his duties as a judge of the [Sąd Najwyższy (Supreme Court)], the President of the Republic of Poland shall consult the National Council of the Judiciary. The National Council of the Judiciary shall provide the President of the Republic of Poland with an opinion within 30 days of the date on which the President of the Republic of Poland requests submission of such an opinion. If the opinion is not submitted within the period referred to in the second sentence, the National Council of the Judiciary shall be deemed to have submitted a positive opinion. 1b. When drafting the opinion referred to in paragraph 1a, the National Council of the Judiciary shall take into account the interest of the system of justice or an important social interest, in particular the rational use of the staff of the [Sąd Najwyższy (Supreme Court)] or the needs arising from the workload of individual chambers of the [Sąd Najwyższy (Supreme Court)]. 2. The declaration and certificate referred to in paragraph 1 shall be submitted to the First President of the [Sąd Najwyższy (Supreme Court)], who shall promptly submit them, together with his or her opinion, to the President of the Republic of Poland. The First President of the [Sąd Najwyższy (Supreme Court)] shall submit his declaration and certificate together with the opinion of the College of the [Sąd Najwyższy (Supreme Court)] to the President of the Republic of Poland. 3. The President of the Republic of Poland may grant authorisation for a judge of the [Sąd Najwyższy (Supreme Court)] to continue to carry out his duties within 3 months of the date of receipt of the opinion of the National Council of the Judiciary referred to in paragraph 1a, or within 3 months of the expiry of the period for the submission of that opinion. Failure to grant authorisation within the period referred to in the first sentence shall be tantamount to the judge retiring on the day of his 65th birthday. If the proceedings related to the extension of the mandate of a judge of the [Sąd Najwyższy (Supreme Court)] are not completed after the age referred to in paragraph 1 has been reached, the judge shall remain in his post until the proceedings are completed. 4. The authorisation referred to in paragraph 1 shall be granted for a period of 3 years, no more than twice. The provisions of paragraph 3 shall apply mutatis mutandis. …’
41

That said, according to the referring court, in the performance of his duties as a member of the Supervisory Board of the foundation concerned, the applicant in the main proceedings does not act in his own name, on his own behalf or under his own responsibility. As is clear from the articles of association of that foundation, the activity as a member of the Supervisory Board includes, in some cases, representing the foundation legally, which entails the power to bind that foundation legally. Moreover, the referring court states that the members of that Supervisory Board cannot exercise individually the powers conferred on that board and that they act on behalf of and under the responsibility of that board. It therefore appears that the members of the Supervisory Board of the foundation concerned do not individually bear the liability arising from actions taken by that board in connection with the legal representation of that foundation, or the liability for any damage caused to third parties in the performance of their duties and that, accordingly, they do not act under their own responsibility (see, by analogy, judgment of 25 July 1991, Ayuntamiento de Sevilla, C‑202/90, EU:C:1991:332, paragraph 15).
2

Article 2, entitled ‘Determination of dumping’, of Council Regulation (EC) No 1225/2009 of 30 November 2009 on protection against dumped imports from countries not members of the European Community (OJ 2009 L 343, p. 51, and corrigendum OJ 2010 L 7, p. 22; ‘the basic regulation’) provided, in paragraphs 7 and 10 thereof: ‘7. (a) In the case of imports from non-market economy countries, normal value shall be determined on the basis of the price or constructed value in a market economy third country, or the price from such a third country to other countries, including the Community, or where those are not possible, on any other reasonable basis, including the price actually paid or payable in the Community for the like product, duly adjusted if necessary to include a reasonable profit margin. An appropriate market economy third country shall be selected in a not unreasonable manner, due account being taken of any reliable information made available at the time of selection. Account shall also be taken of time limits; where appropriate, a market economy third country which is subject to the same investigation shall be used. … (b) In anti-dumping investigations concerning imports from … any non-market-economy country which is a member of the [World Trade Organisation (WTO)] at the date of the initiation of the investigation, normal value shall be determined in accordance with paragraphs 1 to 6, if it is shown, on the basis of properly substantiated claims by one or more producers subject to the investigation and in accordance with the criteria and procedures set out in subparagraph (c), that market economy conditions prevail for this producer or producers in respect of the manufacture and sale of the like product concerned. When this is not the case, the rules set out under subparagraph (a) shall apply. … 10. A fair comparison shall be made between the export price and the normal value. This comparison shall be made at the same level of trade and in respect of sales made at, as closely as possible, the same time and with due account taken of other differences which affect price comparability. Where the normal value and the export price as established are not on such a comparable basis due allowance, in the form of adjustments, shall be made in each case, on its merits, for differences in factors which are claimed, and demonstrated, to affect prices and price comparability. …’
4

Recitals 1, 2, 4, 6, 7 and 10 of Directive 2003/109 state: ‘(1) With a view to the progressive establishment of an area of freedom, security and justice, the [EC] Treaty … provides both for the adoption of measures aimed at ensuring the free movement of persons, in conjunction with flanking measures relating to external border controls, asylum and immigration, and for the adoption of measures relating to asylum, immigration and safeguarding the rights of third-country nationals. (2) The European Council, at its special meeting in Tampere on 15 and 16 October 1999, stated that the legal status of third-country nationals should be approximated to that of Member States’ nationals and that a person who has resided legally in a Member State for a period of time to be determined and who holds a long-term residence permit should be granted in that Member State a set of uniform rights which are as near as possible to those enjoyed by citizens of the European Union. … (4) The integration of third-country nationals who are long-term residents in the Member States is a key element in promoting economic and social cohesion, a fundamental objective of the Community stated in the Treaty. … (6) The main criterion for acquiring the status of long-term resident should be the duration of residence in the territory of a Member State. Residence should be both legal and continuous in order to show that the person has put down roots in the country. Provision should be made for a degree of flexibility so that account can be taken of circumstances in which a person might have to leave the territory on a temporary basis. (7) To acquire long-term resident status, third-country nationals should prove that they have adequate resources and sickness insurance, to avoid becoming a burden for the Member State. Member States, when making an assessment of the possession of stable and regular resources may take into account factors such as contributions to the pension system and fulfilment of tax obligations. … (10) A set of rules governing the procedures for the examination of application for long-term resident status should be laid down. Those procedures should be effective and manageable, taking account of the normal workload of the Member States’ administrations, as well as being transparent and fair, in order to offer appropriate legal certainty to those concerned. They should not constitute a means of hindering the exercise of the right of residence.’
11

Article 29 of the Energy Tax Law amends the Water Law through the addition of Article 112 bis thereto and is worded as follows: ‘Article 112 bis Tax on the use of inland waters for the production of electricity. 1. The use and exploitation of the public assets referred to in paragraph (a) of Article 2 of this Law, for the production of electric power in power station busbars, shall be subject to a levy known as a tax on the use of inland waters for the production of electricity, which seeks to protect and improve the public water resources. 2. The tax will become due on the initial granting and annual maintenance of the hydroelectric concession and will be payable in the corresponding amount and within the periods indicated in the conditions of the concession or authorisation. 3. Those liable to pay the tax shall be the concession-holders or, as the case may be, those who are subrogated to them. 4. The taxable amount shall be determined by the Basin Authority and shall be the economic value of the hydroelectric energy produced, measured according to the plant’s busbar costs, in each annual tax period by the concession-holder through the use and exploitation of public water resources. 5. The annual tax rate shall be 22% of the value of the taxable amount and the total amount of tax shall be the amount resulting from applying the tax rate to the taxable amount. 6. The hydroelectric installations operated directly by the relevant authority for the management of public water resources shall be exempt from that tax. 7. The tax shall by reduced by 90% for hydroelectric installations with a capacity of 50 MW or less and for electricity-generating installations with hydro pump technology and a capacity of more than 50 MW, and in the manner to be determined by regulation for those productions or installations which are to be incentivised on general energy policy grounds. 8. The management and collection of the tax shall be the responsibility of the competent Basin Authority or of the State Tax Authority, by virtue of an agreement with the latter. In the event that the agreement is entered into with the Agencia Estatal de Administración Tributaria [State Tax Administration Agency], the latter shall receive from the Basin Authority the relevant data and registers facilitating its administration, and shall periodically inform that authority in the manner to be determined by regulation. To that effect, the Comisión Nacional de Energía [National Energy Commission, Spain] and the Operador del Sistema eléctrico [Electricity System Operator, Spain] shall be required to provide the Basin Authority or the State Tax Authority with all the data and reports necessary under Article 94 of Ley 58/2003, de 17 de diciembre [Law No 58 of 17 December 2003]. 2% of the tax collected shall be considered income of the Basin Authority, and the remaining 98% shall be paid to the public exchequer by the collecting body.’
11

The referring court explains, first, that the Belgian tax rules do not contain any general provision prohibiting evidence improperly obtained from being used for the purpose of establishing a tax debt and imposing, where appropriate, a surcharge or fine. The authorities’ use of such evidence should be weighed against the principles of sound administration and the right to a fair trial. Except where the legislature imposes particular sanctions in this respect, the use of that evidence in tax matters can be rejected only if it was obtained in a way that is so at odds with what can be expected of an authority acting in accordance with the principle of sound administration that such use must be considered impermissible in all circumstances, or if the use of that evidence puts the taxpayer’s right to a fair trial at risk, In that assessment, the court may, in particular, take into account one or more of the following aspects: the purely formal nature of the irregularity, its repercussions on the right or freedom that the infringed standard protects, whether or not the irregularity committed by the authority is intentional, and the fact that the seriousness of the infringement far exceeds the irregularity committed.
30

In those circumstances, the Landgericht Köln (Regional Court, Cologne) decided to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling: ‘(1) Is Article 13(1) of Regulation No 561/2006 to be interpreted as meaning that that provision permits exceptions from Articles 5 to 9 of [that regulation] only in the event that a vehicle of a universal service provider within the meaning of Article 2(13) of Directive 97/67 transports solely and exclusively items forming part of the universal service, in accordance with Article 13(1)(d) of [that regulation], or are exceptions from Articles 5 to 9 of [that regulation] also permissible under that provision in the case where the vehicles concerned, in addition to transporting items forming part of the universal service, also carry items that do not come under the universal service? (2) If the answer to Question 1 is that exceptions from Articles 5 to 9 of Regulation No 561/2006 are also permissible in the case where the vehicles concerned, in addition to transporting items forming part of the universal service, also carry other items that do not come under the universal service: (a) In that event, what proportion must the share of items which a vehicle carries as part of the universal service represent as a minimum? (b) In that event, what proportion may the share of items which do not come under the universal service and which the vehicle carries at the same time as those forming part of the universal service represent as a maximum? (c) How is such a proportion, as described in points (a) and (b), to be determined in each case? (d) Must such a proportion, as described in points (a) and (b), be defined for each individual journey performed by the vehicle concerned or is an average proportion, based on all the journeys performed by the vehicle in question, sufficient? (3) (a) Is a national provision of an EU State on driving times and rest periods for vehicles and combinations of vehicles for the carriage of goods with a maximum permissible mass in excess of 2.8 [tonnes] and not exceeding 3.5 [tonnes], which reproduces verbatim the provisions of Article 13(1) of Regulation No 561/2006, to be interpreted exclusively on the basis of EU law? (b) Can a national court, notwithstanding the verbatim reproduction of EU law, apply different criteria to interpret the provisions reproduced from EU law? (4) Is an item’s classification as an item forming part of the universal service in accordance with Directive 97/67 precluded where, in connection with that item, add-on services such as: – collection (without a time slot); – collection (with a time slot); – minimum age check; – cash on delivery; – postage payment by recipient up to 31.5 kilograms; – redirection service; – instructions in the event of non-delivery; – preferred delivery day; – preferred delivery time; are offered?’
27

Since it considered that the case before it requires an interpretation of the provisions of EU law, Tribunalul Timiş (Timiș Regional Court, Romania) decided to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling: ‘(1) Is [the VAT Directive], and in particular Articles 24, 28, 167 and 168(a) thereof, to be interpreted as meaning that, in the context of a transaction for the sale of immovable property which is not included in the [national register of immovable property] (Land Register) and which is not registered at the time of the supply, the purchaser, who is a taxable person and who assumes a contractual obligation to carry out, at his or her own expense, the necessary steps for its first registration in the Land Register, carries out a supply of services to the vendor, or instead a purchase of services relating to his or her investment in immovable property in respect of which he or she is entitled to deduct VAT? (2) Is [the VAT Directive, and in particular Articles 167 and 168(a) thereof, to be interpreted as meaning that the costs incurred by a purchaser, who is a taxable person, in connection with the first registration in the Land Register of property in respect of which the purchaser has a claim for the future transfer of ownership and which has been supplied to him by a vendor whose ownership of the property is not recorded in the Land Register, can be classified as pre-investment operations in respect of which the taxable person is entitled to deduct VAT? (3) Is [the VAT Directive], and in particular Articles 24, 28, 167 and 168(a) thereof, to be interpreted as meaning that the costs incurred by the purchaser, who is a taxable person, in connection with the first registration in the Land Register of property which has been supplied to him or her and in respect of which the purchaser has a contractual claim for the future transfer of ownership from a vendor whose ownership of the property is not recorded in the register of immovable property, are to be classified as the provision of services to the vendor in a context in which the purchaser and the vendor have agreed that the price of the immovable property does not include the value of the land-registration operations? (4) For the purposes of [the VAT Directive], must the costs of administrative operations relating to immovable property which has been supplied in respect of which the purchaser has a claim for the future transfer of ownership from the vendor, including, but not limited to the costs of first registration in the Land Register, necessarily be borne by the vendor, or may such costs be borne, pursuant to an agreement between the parties, by the purchaser or by any other of the parties to the transaction, with the result that that person is entitled to deduct the VAT?’
32

In those circumstances, the Juzgado de lo Contencioso-Administrativo No 14 de Madrid (Administrative Court No 14, Madrid, Spain) decided to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling: ‘(1) Is it correct to interpret Clause 4 of the framework agreement as meaning that a situation such as that described in the present case, in which an interim civil servant carries out the same work as an established civil servant (who is not entitled to compensation because the situation that would warrant it does not exist under the legal regime applicable to him) is not consistent with the situation described in that clause? (2) Given that the right to equal treatment and the prohibition of discrimination (in Articles 20 and 21 of the Charter and in Article 23 of the Universal Declaration of Human Rights [adopted by the General Assembly of the United Nations on 10 December 1948]) constitute a general principle of EU law given expression in a directive, and in the light of fundamental social rights within the meaning of Articles 151 and 153 TFEU, is it consistent with the framework agreement to interpret Clause 4, in such a way as to achieve its objectives, as meaning that the right of an interim civil servant to receive compensation may be established either by comparison with a temporary contract worker, since his or her status (as a civil servant or as a contract worker) is determined exclusively by the public-sector employer, or by the direct vertical application to which EU primary law is open? (3) Taking into account the existence, if any, of improper use of temporary appointments to meet permanent staffing needs for no objective reason and in a manner inconsistent with the urgent and pressing need that warrants recourse to them, and for want of any effective penalties or limits in Spanish national law, would it be consistent with the objectives pursued by Directive 1999/70/EC to grant, as a means of preventing abuse and eliminating the consequence of infringing EU law, compensation comparable to that for unfair dismissal, that is to say, one that serves as an adequate, proportional, effective and dissuasive penalty, in circumstances where an employer does not offer a worker a permanent post?’