ddrg/super_eurlex huggingface dataset:
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Agriculture - Common organization of the markets - Milk and milk products - Additional levy on milk - Compensation for definitive discontinuation of all production - Conditions for grant - Carrying on milk production at the date of the application made by the holder of an individual reference quantity

(Council Regulations No 857/84, Art. 12(c), and No 1637/91, Art. 2)

Summary

Under the additional milk levy system, Article 2 of Regulation No 1637/91 must be interpreted as meaning that a farmer may be granted compensation for definitive discontinuation of all milk production only if, on the date of his application, he is producing milk in his capacity as a producer within the meaning of Article 12(c) of Regulation No 857/84 and if he possesses an individual reference quantity in respect of direct sales. Where, however, a farmer has spontaneously ceased milk production, he is no longer a producer for the purposes of those provisions.
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Actions for annulment - Actionable measures - Meaning - Measures producing binding legal effects - Interpretation by the Commission of certain provisions of a regulation applicable to projects co-financed by the European Regional Development Fund - Not covered

(EC Treaty, Art. 173 (now, after amendment, Art. 230 EC); Council Regulation No 4254/88, Arts 9 and 12)

Summary

$$Only a measure whose legal effects are binding on the applicant and are capable of affecting his interests is an act or decision which may be the subject of an action for annulment under Article 173 of the Treaty (now, after amendment, Article 230 EC).

That is not the position in the case of a letter sent by the Commission to the authorities of a Member State, merely informing them of its interpretation of the provisions of a regulation - under which the principle of regional partnership is to apply and funds committed for certain projects co-financed by the European Regional Development Fund may be automatically released if final payment has not been requested in good time - since such a letter serves solely to convey information and produces no binding legal effects as regards the projects concerned by the action.
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Actions for failure to fulfil obligations - Pre-litigation procedure - Reasoned opinion - Contents - Reference to a letter from the authorities of the Member State concerned acknowledging the failure - Irrelevant

(EC Treaty, Art. 169)

Summary

The reasoned opinion issued by the Commission in the course of proceedings for a declaration that a Member State has failed to fulfil its obligations must contain a coherent and detailed statement of the reasons which persuaded the Commission that the State concerned had failed to fulfil one of its obligations under the Treaty.

If the reasoned opinion in which the Commission complains that a Member State has incompletely transposed a directive and has failed to inform it of the transposition measures satisfies those requirements, it is irrelevant that, as evidence of the failure, the Commission refers to a letter from the authorities concerned in which they acknowledge that the directive has not been transposed in full.
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Approximation of laws - Natural mineral water - Directive 80/777 - Recognition as natural mineral water - National legislation requiring properties favourable to health - Not permissible

(Council Directive 80/777, Art. 1(1) and Annex I, Section I, paras 1 and 2)

Summary

Article 1(1) of Directive 80/777 on the approximation of the laws of the Member States relating to the exploitation and marketing of natural mineral waters, in conjunction with Annex I, Section I, paragraphs 1 and 2, thereto, must be interpreted as precluding a Member State from making the recognition of water as natural mineral water dependent on its possessing properties favourable to health.
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Freedom of movement for persons - Workers - Equal treatment - Access to employment - Restriction of eligibility for appointment to fill temporary teaching vacancies in universities to tenured teachers and established researchers - Exclusion of foreign-language assistants - Whether permissible - Conditions

(EC Treaty, Arts 5 and 48(2))

Summary

Articles 5 and 48(2) of the Treaty do not preclude a national rule which reserves eligibility for appointment to fill temporary teaching vacancies in universities to tenured teachers and established researchers and excludes foreign-language assistants, unless such appointment is open to other categories of staff appointed to university teaching otherwise than by way of open competition, whose teaching and academic skills are not subject to evaluation in the same way as those of researchers, whilst foreign-language assistants who, under national law, have the same status and perform equivalent duties are excluded.
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1 Preliminary rulings - Jurisdiction of the Court - Limits - Question manifestly irrelevant

(EC Treaty, Art. 177)

2 Approximation of laws - Procedures for the award of public works contracts - Directive 93/37 - Award of contracts - Abnormally low tenders - Rejected on application of the provisions in Article 30(4), last subparagraph, for derogation - Option available until 31 December 1992

(Council Directive 93/37, Art. 30(4))

Summary

3 With regard to the procedure for preliminary rulings under Article 177 of the Treaty, it is for the national courts alone, before which the proceedings are pending and which must assume responsibility for the judgment to be given, to determine, having regard to the particular features of each case, both the need for a preliminary ruling to enable them to give judgment and the relevance of the questions which they refer to the Court. A request for a preliminary ruling from a national court may be rejected only if it is quite obvious that the interpretation of Community law sought bears no relation to the facts of the main action or to its purpose.

4 Article 30(4), last subparagraph, of Directive 93/37 concerning the coordination of procedures for the award of public works contracts, which introduces temporary, derogating arrangements constituting an exception to the normal procedure laid down by Community legislation, must be interpreted as precluding contracting authorities from rejecting abnormally low tenders after 31 December 1992 without following the verification procedure provided for in the first subparagraph of that provision.
Case C-402/96

Commercial registration of an undertaking in the process

of formation European Information Technology Observatory,

Europäische Wirtschaftliche Interessenvereinigung

Reference for a preliminary ruling from the Oberlandesgericht Frankfurt am Main

‛European Economic Interest Grouping — Business name’

Opinion of Advocate General La Pergola delivered on 13 November 1997 I-7516

Judgment of the Court (Fifth Chamber), 18 December 1997 I-7521

Summary of the Judgment

Freedom of movement for persons — Freedom of establishment — Companies or firms — European Economic Interest Grouping — Business name — Required components

(Council ReguUtion No 2137/8Í, Art. 5(a))

Article 5(a) of Regulation No 2137/85 on the European Economic Interest Grouping (EEIG) is to be interpreted as meaning that the business name of an EEIG must include the words ‘European Economic Interest Grouping’ or the initials ‘EEIG’, whilst the other elements to be included may be imposed by the provisions of internal law applicable in the Member State in which the grouping has its official address.
Case C-309/96

Daniele Annibaldi

v

Sindaco del Comune di Guidonia and Presidente Regione Lazio

Reference for a preliminary ruling from the Pretura Circondariale, Rome, Tivoli Division

‛Agriculture — Nature and archaeological park — Economic activity — Protection of fundamental rights — Lack of jurisdiction of the Court’

Opinion of Advocate General Cosmas delivered on 2 October 1997 I-7495

Judgment of the Court (First Chamber), 18 December 1997 I-7505

Summary of the Judgment

Community law — Principles — Fundamental rights — Observance ensured by the Court — Compatibility with the European Convention for the Protection of Human Rights of national legishtion which does not fall within the scope of Community Uw — Assessment by the Court — Precluded

(EC Treaty, Arts 164, 177 and 222)

Where national legislation is concerned with a situation which does not fall within the field of application of Community law, the Court cannot, in a reference for a preliminary ruling, give the interpretative guidance necessary for the national court to determine whether that national legislation is in conformity with the fundamental rights whose observance the Court ensures, such as those deriving in particular from the European Convention for the Protection of Human Rights and Fundamental Freedoms.

That is true of a regional law which, in establishing a nature and archaeological park in order to protect and enhance the value of the environment and the cultural heritage of the area concerned, imposes restrictions on the right to property.

First of all, there is nothing to suggest that the Law in question is intended to implement a provision of Community law either in the sphere of agriculture or in that of the environment or culture. Secondly, the Law pursues objectives other than those covered by the common agricultural policy and is general in character. Finally, given the absence of specific Community rules on expropriation and the fact that the measures relating to the common organization of the agricultural markets have no effect on systems of agricultural property ownership, it follows from the wording of Article 222 of the Treaty that the Law in question concerns an area which falls within the purview of the Member States.
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1 Tax provisions - Harmonisation of laws - Indirect taxes on the raising of capital - Directive 69/335 - Levy of a charge on a notarial deed recording the contribution of part of the share capital paid up after the formation of a company, despite the fact that capital duty had already been charged on the whole of the share capital at the time of formation - Not permissible

(Council Directive 69/335, Art. 10)

2 Tax provisions - Harmonisation of laws - Indirect taxes on the raising of capital - Directive 69/335 - Article 10 - Direct effect

(Council Directive 69/335, Art. 10)

Summary

3 Properly construed, Article 10 of Directive 69/335 concerning indirect taxes on the raising of capital precludes the levying of 0.5% duty on the notarial deed recording the contribution of part of the share capital paid up after the formation of a capital company, where duty of 1% has already been charged on the whole of the nominal value of the share capital at the time of formation.

That provision prohibits not only capital duty, but also indirect taxes with the same characteristics. In this respect, although the duty on documented legal transactions is a general indirect tax, it is none the less charged on the notarial deeds necessary for the registration of the payment of the part of the share capital yet to be contributed and, accordingly, for the paying up in full of the shares. It is therefore a tax imposed on account of an essential formality connected with a company's legal form. Furthermore, even if neither the payment of the outstanding part of the share capital nor its recording by notarial deed constitutes a preliminary formality required before a capital company can carry on business, the fact remains that in order for the company to carry on business it is necessary to register the contribution of previously unpaid share capital. It follows that although the Member States may postpone the charging of capital duty until the contributions have been effected, they may not impose taxes on a document recording the subsequent contribution to a capital company of part of the share capital, which has already borne capital duty.

4 Article 10 of Directive 69/335 gives rise to rights on which individuals may rely before national courts. Those courts are obliged to leave unapplied provisions of national law incompatible therewith. The prohibition laid down in Article 10 of the Directive is expressed in sufficiently precise and unconditional terms to be invoked by individuals in their national courts in order to contest a provision of national law which infringes that directive.
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Common Customs Tariff - Classification of goods - Binding tariff information - Scope - Protection of traders against any change in the interpretation by the customs authorities of the legislation in force - Limits - Amendment of that legislation - Article 13, first paragraph, first indent, of Regulation No 1715/90 - No breach of the principle of the protection of legitimate expectations or of the principle of legal certainty - Validity

(Council Regulation No 1715/90, Art. 13, first para., first indent)

Summary

The aim of binding tariff information is to enable the trader to proceed with certainty where there are doubts as to the classification of goods in the existing customs nomenclature, thereby protecting him against any subsequent change in the position adopted by the customs authorities with regard to the classification of the goods. However, as is confirmed clearly and precisely by the wording of the first indent of the first paragraph of Article 13 of Regulation No 1715/90 on the information provided by the customs authorities of the Member States concerning the classification of goods in the customs nomenclature, such information is not aimed at, nor can it have the effect of, guaranteeing that the tariff heading to which the trader refers will not subsequently be amended by a measure adopted by the Community legislature.

Accordingly, in so far as that article provides that binding tariff information ceases to be valid where, as a result of the adoption of a regulation amending the customs nomenclature, it no longer conforms to Community law as thus established, not only is it in keeping with the requirements inherent in the principle of legal certainty, but it also precludes the trader from being able to entertain, on the sole basis of binding tariff information, a legitimate expectation that the tariff heading in question will not be amended by a measure adopted by the Community legislature.

Moreover, that provision does not prevent the principles of the protection of legitimate expectations and legal certainty from imposing on the Community legislature, when the customs nomenclature is amended, the obligation to protect by means of appropriate measures traders who would otherwise sustain unforeseeable and irreparable damage, whether or not they are the addressees of binding tariff information.
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Freedom to provide services - Restrictions - Taxation of savings in the form of life assurance - National legislation providing for different tax regimes according to the place of establishment of the insurance companies - Not permissible

(EC Treaty, Art. 59)

Summary

Although direct taxation does not as such fall within the purview of the Community, the powers retained by the Member States must nevertheless be exercised consistently with Community law.

As regards freedom to provide services, Article 59 of the Treaty precludes the application of legislation in a Member State which provides for different tax regimes for capital life assurance policies, depending on whether they are taken out with companies established in that Member State or with companies established elsewhere, where that legislation contains a number of elements liable to dissuade individuals from taking out capital life assurance with companies established in other Member States and liable to dissuade those insurance companies from offering their services on the market in that Member State.
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Approximation of laws - Definition, description and presentation of spirit drinks - Regulation No 1576/89 - Spirit drink containing whisky diluted with water, with an alcoholic strength by volume of less than 40% - Use of the term `whisky' in the sales description - Not permissible - Inclusion of the term `whisky' in the list of ingredients - Specific conditions

(Council Regulation No 1576/89, Art. 5; Council Directive 79/112, Arts 2(1) and 7(1))

Summary

Article 5 of Regulation No 1576/89 laying down general rules on the definition, description and presentation of spirit drinks prohibits the inclusion of the generic term `whisky' in the sales description of a spirit drink containing whisky diluted with water, with an alcoholic strength by volume of less than 40%, or the addition of the term `whisky' to the description `spirit' or `spirit drink' applied to such a drink.

The term `whisky' may none the less, pursuant to Article 7(1) of Directive 79/112 on the approximation of the laws of the Member States relating to the labelling, presentation and advertising of foodstuffs for sale to the ultimate consumer, appear on the label of such a product, subject to the general proviso under Article 2(1) of that directive that the labelling of a foodstuff must not be such as could mislead the purchaser as to its characteristics and, in particular, its nature and properties. It must be pointed out that Regulation No 1576/89 is a specific legislative provision, and thus prevails over Directive 79/112. Consequently, whilst the term `whisky' may appear without qualification in the list of ingredients, it may not, without defeating the prohibition of the use of the term `whisky' in the sales description, appear in close proximity to that sales description unless it is clearly separated and more discreet.
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Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Deduction of input tax - Expenditure which is strictly business expenditure - Exclusions provided for by national rules predating the Sixth Directive - Exclusion of the right to deduct value added tax on means of transport constituting the very tool of the taxable person's trade - Whether permissible

(Council Directive 77/388, Art. 17(2)(a) and (6))

Summary

A national system of value added tax in existence at the time of the entry into force of the Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, which excludes the right to deduct tax on means of transport which constitute the very tool of the taxable person's trade, is not in breach of Article 17(2) of the directive since the second subparagraph of Article 17(6) thereof authorises the Member State to maintain, until the entry into force of rules to be adopted by the Council, all the exclusions of the right to deduct provided for under their national laws at the time of the directive's entry into force.

It is apparent from the wording of Article 17(6) of the Sixth Directive that, while it is for the Council to decide what expenditure is not eligible for a deduction of value added tax, the rules which the Council is called upon to adopt are not automatically limited to expenditure that is not strictly business expenditure. In those circumstances, the expression `all the exclusions', used in the second subparagraph of Article 17(6) of the directive, comprises expenditure which is strictly business expenditure.
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1 Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Special scheme for travel agents - Scope - Package travel organised by traders other than travel agents - Included

(Council Directive 77/388, Art. 26)

2 Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Special scheme for travel agents - Scope - Travel packages consisting partly of in-house services and partly of services bought in from third parties - Application of the special scheme to the in-house services - Excluded - Method of calculating the taxable margin

(Council Directive 77/388, Art. 26)

Summary

1 The special scheme for travel agents and tour operators under Article 26 of the Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes applies to traders, even if they are not, formally speaking, travel agents or tour operators, who organise travel or tour packages in their own name and entrust other taxable persons with the supply of the services generally associated with that kind of activity. However, a trader should not be taxed under Article 26 where the services bought in from third parties remain purely ancillary in relation to the in-house services.

It follows that Article 26 applies to a hotelier who, in return for a package price, habitually offers his customers, in addition to accommodation, return transport between certain distant pick-up points and the hotel and a coach excursion during their stay, those transport services being bought in from third parties.

2 Article 26 of the Sixth Directive 77/388 must be interpreted as meaning that where a trader subject to that article effects, in return for a package price, transactions consisting of services supplied partly by himself and partly by other taxable persons, the value added tax scheme under that article applies solely to the services supplied by third parties.

A trader may not be required to calculate the part of the package corresponding to the in-house services by the actual cost method where it is possible to identify that part of the package on the basis of the market value of services similar to those which form part of the package.
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1 Agriculture - Approximation of laws - Placing plant protection products on the market - Directive 91/414 - Pesticides - Prior authorisation for placing on the market

(Council Directive 91/414, Arts 4 and 8)

2 Free movement of goods - Quantitative restrictions - Measures having equivalent effect - National legislation prohibiting biocidal products from being placed on the market without prior authorisation - Justification - Protection of public health - Conditions

(EC Treaty, Arts 30 and 36)

Summary

1 Directive 91/414 concerning the placing of plant protection products on the market requires prior authorisation, granted pursuant to either Article 4 or Article 8, to be obtained from the competent authority of each Member State in which a pesticide covered by that directive is placed on the market.

2 National legislation which prohibits a biocidal product not previously authorised by the competent authority from being placed on the market constitutes a measure having an effect equivalent to a quantitative restriction within the meaning of Article 30 of the Treaty which is justified under Article 36, even if that product has already been authorised in another Member State, provided that technical or chemical analyses or laboratory tests are not unnecessarily required when the same analyses and tests have already been carried out in that other Member State and their results are available to the competent authorities of the importing Member State or can, at their request, be made available to them.