ddrg/super_eurlex huggingface dataset:
6

Article 5 of that directive provides: ‘1. Where a natural or legal person, as a result of his/her own acquisition or the acquisition by persons acting in concert with him/her, holds securities of a company as referred to in Article 1(1) which, added to any existing holdings of those securities of his/hers and the holdings of those securities of persons acting in concert with him/her, directly or indirectly give him/her a specified percentage of voting rights in that company, giving him/her control of that company, Member States shall ensure that such a person is required to make a bid as a means of protecting the minority shareholders of that company. Such a bid shall be addressed at the earliest opportunity to all the holders of those securities for all their holdings at the equitable price as defined in paragraph 4. … 4. The highest price paid for the same securities by the offeror, or by persons acting in concert with him/her, over a period, to be determined by Member States, of not less than six months and not more than 12 before the bid referred to in paragraph 1 shall be regarded as the equitable price. If, after the bid has been made public and before the offer closes for acceptance, the offeror or any person acting in concert with him/her purchases securities at a price higher than the offer price, the offeror shall increase his/her offer so that it is not less than the highest price paid for the securities so acquired. Provided that the general principles laid down in Article 3(1) are respected, Member States may authorise their supervisory authorities to adjust the price referred to in the first subparagraph in circumstances and in accordance with criteria that are clearly determined. To that end, they may draw up a list of circumstances in which the highest price may be adjusted either upwards or downwards, for example where the highest price was set by agreement between the purchaser and a seller, where the market prices of the securities in question have been manipulated, where market prices in general or certain market prices in particular have been affected by exceptional occurrences, or in order to enable a firm in difficulty to be rescued. They may also determine the criteria to be applied in such cases, for example the average market value over a particular period, the break-up value of the company or other objective valuation criteria generally used in financial analysis. …’
7

According to Article 10a of the directive, entitled ‘Transitional Community-wide rules for harmonised free allocation’: ‘1. By 31 December 2010, the Commission shall adopt Community-wide and fully harmonised implementing measures for the allocation of the allowances … … The measures referred to in the first subparagraph shall, to the extent feasible, determine Community-wide ex ante benchmarks so as to ensure that allocation takes place in a manner that provides incentives for reductions in greenhouse gas emissions and energy efficient techniques, by taking account of the most efficient techniques, substitutes, alternative production processes, high efficiency cogeneration, efficient energy recovery of waste gases, use of biomass and capture and storage of CO2, where such facilities are available, and shall not provide incentives to increase emissions. No free allocation shall be made in respect of any electricity production, except for cases falling within Article 10c and electricity produced from waste gases. … 2. In defining the principles for setting ex ante benchmarks in individual sectors or subsectors, the starting point shall be the average performance of the 10% most efficient installations in a sector or subsector in the Community in the years 2007‑2008. The Commission shall consult the relevant stakeholders, including the sectors and subsectors concerned. The regulations pursuant to Articles 14 and 15 shall provide for harmonised rules on monitoring, reporting and verification of production-related greenhouse gas emissions with a view to determining the ex ante benchmarks. … 7. Five percent of the Community-wide quantity of allowances determined in accordance with Articles 9 and 9a over the period from 2013 to 2020 shall be set aside for new entrants, as the maximum that may be allocated to new entrants in accordance with the rules adopted pursuant to paragraph 1 of this Article. Allowances in this Community-wide reserve that are neither allocated to new entrants nor used pursuant to paragraph 8, 9 or 10 of this Article over the period from 2013 to 2020 shall be auctioned by the Member States, taking into account the level to which installations in Member States have benefited from this reserve, in accordance with Article 10(2) and, for detailed arrangements and timing, Article 10(4), and the relevant implementing provisions. … By 31 December 2010, the Commission shall adopt harmonised rules for the application of the definition of “new entrant”, in particular in relation to the definition of “significant extensions”. … 11. Subject to Article 10b, the amount of allowances allocated free of charge under paragraphs 4 to 7 of this Article in 2013 shall be 80% of the quantity determined in accordance with the measures referred to in paragraph 1. Thereafter the free allocation shall decrease each year by equal amounts resulting in 30% free allocation in 2020, with a view to reaching no free allocation in 2027. …’
7

Chapter VI of Regulation No 1223/2009, entitled ‘Consumer information’, contains Articles 19 to 21 thereof. Under the title ‘Labelling’, Article 19 of the regulation provides that: ‘1. Without prejudice to other provisions in this Article, cosmetic products shall be made available on the market only where the container and packaging of cosmetic products bear the following information in indelible, easily legible and visible lettering: … (d) particular precautions to be observed in use, and at least those listed in Annexes III to VI and any special precautionary information on cosmetic products for professional use; … (f) the function of the cosmetic product, unless it is clear from its presentation; (g) a list of ingredients. This information may be indicated on the packaging alone. The list shall be preceded by the term “ingredients”. … 2. Where it is impossible for practical reasons to label the information mentioned in points (d) and (g) of paragraph 1 as provided, the following applies: – the information shall be mentioned on an enclosed or attached leaflet, label, tape, tag or card; – unless impracticable, this information shall be referred to by abbreviated information or the symbol given in point 1 of Annex VII, which must appear on the container or packaging for the information referred in point (d) of paragraph 1 and on packaging for the information referred in point (g) of paragraph 1. 3. In the case of soap, bath balls and other small products where it is impossible for practical reasons for the information referred to in point (g) of paragraph 1 to appear on a label, tag, tape or card or in an enclosed leaflet, this information shall appear on a notice in immediate proximity to the container in which the cosmetic product is exposed for sale. 4. For cosmetic products that are not pre-packaged, are packaged at the point of sale at the purchaser’s request, or are pre-packaged for immediate sale, Member States shall adopt detailed rules for indication of the information referred to in paragraph 1. 5. The language of the information mentioned in points (b), (c), (d) and (f) of paragraph 1 and in paragraphs (2), (3) and (4) shall be determined by the law of the Member States in which the product is made available to the end user. …’
12

Article 99 of the VAT Law reads as follows: ‘(1) Where the customer is a foreign traveller and the goods supplied … form part of his personal luggage or his traveller’s luggage, in order for the exemption provided for in Article 98(1) to apply: (a) the value of the supply, including the tax, must exceed an amount equal to EUR 175; (b) the foreign traveller must prove his status by means of travel or other documents issued by authorities recognised as competent in Hungary which identify the person …; (c) at the point of departure of the goods from the Community, the authority must certify that the goods have left the territory by endorsing and stamping the form provided for this purpose by the State tax authorities …; the goods must be presented simultaneously with the original invoice which confirms that the goods have been supplied. (2) In order to qualify for the exemption, the seller of the goods must, in addition to issuing an invoice, complete a tax refund application form, when asked to do so by the foreign traveller. … The tax refund application form shall be drawn up in three copies by the seller of the goods, who shall hand the first two copies to the traveller and retain the third copy in his own accounting documents. (3) Where the customs authority certifies the exit of the goods referred to in paragraph 1(c), it shall collect from the traveller the second copy of the tax refund application form bearing an endorsement and a stamp. (4) Exemption from tax shall be subject to the condition that: (a) the seller of the goods is in possession of the first copy of the tax refund application form bearing an endorsement and a stamp referred to in paragraph 1(c), and (b) if the tax has been levied at the time of supply of the goods, the seller shall refund the tax to the foreign traveller in accordance with paragraphs 5 to 8. … (6) In order to obtain a refund of tax, the foreign traveller or his agent: (a) shall hand to the seller of the goods the first copy of the tax refund application form bearing an endorsement and a stamp in accordance with paragraph 1(c), and (b) shall present to the seller of the goods the original copy of the invoice proving the supply of the goods. … (9) Where the tax has been invoiced pursuant to paragraph 4(b) and the seller of the goods has previously established it and declared it as the tax payable, he shall be entitled … to reduce the tax payable … by the amount of tax refunded, provided that that amount is shown separately in his accounting records. …’
14

According to the referring court, Article 208(1)(c) of the LGSS applies to all the workers covered by the general social security scheme. By excluding from eligibility for an early retirement pension those members who voluntarily decide to take early retirement, but for whom the amount of such a pension would not reach the legal minimum pension to which they would have been entitled at the age of 65, that provision prevents a pension supplement, which would entail costs to the national budget, being paid to them. Furthermore, it would be consistent with the objectives of the European Union with regard to pensions, which aim to achieve a sustainable balance between the time spent in work and the time spent in retirement. In that regard, it would be incompatible with the consistent trend of increasing the age of retirement and of reinforcing incentives to extend the time spent in work, encouraged by the European Union, if a worker could voluntarily reduce his or her age of retirement without any reduction to the amount of that person’s pension, due to the receipt of a pension supplement. The referring court notes, furthermore, that a condition such as the one set out in that provision is not required where the early retirement is linked to a reason not attributable to the worker, such as corporate restructuring, and consequently falls within Article 207 of the LGSS.
3

Recitals 3, 4, 9, 10, 23 and 31 of Directive 2001/29 are worded as follows: ‘(3) The proposed harmonisation will help to implement the four freedoms of the internal market and relates to compliance with the fundamental principles of law and especially of property, including intellectual property, and freedom of expression and the public interest. (4) A harmonised legal framework on copyright and related rights, through increased legal certainty and while providing for a high level of protection of intellectual property, will foster substantial investment in creativity and innovation … … (9) Any harmonisation of copyright and related rights must take as a basis a high level of protection, since such rights are crucial to intellectual creation. Their protection helps to ensure the maintenance and development of creativity in the interests of authors, performers, producers, consumers, culture, industry and the public at large. Intellectual property has therefore been recognised as an integral part of property. (10) If authors or performers are to continue their creative and artistic work, they have to receive an appropriate reward for the use of their work, as must producers in order to be able to finance this work. The investment required to produce products such as phonograms, films or multimedia products, and services such as “on-demand” services, is considerable. Adequate legal protection of intellectual property rights is necessary in order to guarantee the availability of such a reward and provide the opportunity for satisfactory returns on this investment. … (23) This Directive should harmonise further the author’s right of communication to the public. This right should be understood in a broad sense covering all communication to the public not present at the place where the communication originates. This right should cover any such transmission or retransmission of a work to the public by wire or wireless means, including broadcasting. This right should not cover any other acts. … (31) A fair balance of rights and interests between the different categories of right holders, as well as between the different categories of right holders and users of protected subject matter, must be safeguarded. The existing exceptions and limitations to the rights as set out by the Member States have to be reassessed in the light of the new electronic environment. Existing differences in the exceptions and limitations to certain restricted acts have direct negative effects on the functioning of the internal market of copyright and related rights. Such differences could well become more pronounced in view of the further development of trans‑border exploitation of works and cross-border activities. In order to ensure the proper functioning of the internal market, such exceptions and limitations should be defined more harmoniously. The degree of their harmonisation should be based on their impact on the smooth functioning of the internal market.’
6

The HS Explanatory Notes to heading 8701 and its subheadings state: ‘For the purposes of this heading, tractors means wheeled or track-laying vehicles constructed essentially for hauling or pushing another vehicle, appliance or load. They may contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods, or provision for fitting with working tools as a subsidiary function. … The heading covers tractors (other than tractors of the type used on railway station platforms, falling in heading 87.09) of various types (tractors for agricultural or forestry work, road tractors, heavy duty tractors for constructional engineering work, winch tractors, etc.) … The tractors of this heading may be fitted with coachwork (a body) or may have seats for the crew or a driving cab. They may be equipped with a tool box, with provision for raising and lowering agricultural implements, with a coupling device for trailers or semi-trailers (e.g., on mechanical horses and similar tractive units), or with a power take-off for driving machines such as threshers and circular saws. … The heading includes tractors fitted with winches (e.g., as used for hauling out bogged-down vehicles; for up-rooting and hauling trees; or for the remote haulage of agricultural implements). The heading also excludes motor breakdown lorries equipped with cranes, lifting tackle, winches, etc. (heading 87.05). … 8701.91 to 8701.95 These subheadings include vehicles used to haul semi-trailers over short distances. These types of vehicles are known by various names (e.g., “terminal tractors”, “port tractors”, etc.) and they are intended to position or shuttle trailers within a defined area. They are not suitable for long-haul road use for which road tractors of subheading 8701.20 are designed. They are distinguishable from road tractors in that they are usually equipped with diesel engines with a maximum speed normally not exceeding 50 km/h and are generally equipped with a small, single-seat enclosed cab for the driver only.’
9

Regulation 15(1), (2) and (5) of the 1992 Regulations provides: ‘(1) The other party to the contract is liable to the consumer for the proper performance of the obligations under the contract, irrespective of whether such obligations are to be performed by that other party or by other suppliers of services but this shall not affect any remedy or right of action which that other party may have against those other suppliers of services. (2) The other party to the contract is liable to the consumer for any damage caused to him by the failure to perform the contract or the improper performance of the contract unless the failure or the improper performance is due neither to any fault of that other party nor to that of another supplier of services, because - (a) the failures which occur in the performance of the contract are attributable to the consumer, (b) such failures are attributable to a third party unconnected with the provision of the services contracted for, and are unforeseeable or unavoidable; or (c) such failures are due to – (i) unusual and unforeseeable circumstances beyond the control of the party by whom the exception is pleaded, the consequences of which could not have been avoided even if all due care had been exercised; or (ii) an event which the other party to the contract or the supplier of services, even with all due care, could not foresee or forestall. … (5) Without prejudice to paragraph (3) and paragraph (4) above, liability under paragraphs (1) and (2) above cannot be excluded by any contractual term.’
37

Furthermore, as regards Firma Z’s arguments, it should be noted that the referring court pointed out, with particular regard to national health insurance law, that it entertained no doubts as to the nature of the service relationships in question. In that respect, it should be noted that, under Article 267 TFEU – which is based on a clear separation of functions between the national courts and tribunals and the Court – any assessment of the facts in the case is a matter for the national court or tribunal. In particular, the Court is empowered only to give rulings on the interpretation or the validity of an EU provision on the basis of the facts which the national court or tribunal puts before it. On the other hand, it falls exclusively to the referring court to interpret national legislation. It is for the national court alone, in their preliminary rulings, to define the subject matter of the questions which it wishes to refer to the Court. The Court cannot, at the request of one party to the main proceedings, examine questions which have not been submitted to it by the national court or tribunal (see, to that effect, the order of 7 October 2013, Società cooperativa Madonna dei miracoli, C‑82/13, EU:C:2013:655, paragraph 11 and the judgment of 11 June 2015, Berlington Hungaryand Others, C‑98/14, EU:C:2015:386, paragraph 48).
11

Recitals 2, 5 to 8 and 14 of Framework Decision 2008/675 state: ‘(2) On 29 November 2000 the Council, in accordance with the conclusions of the Tampere European Council, adopted the programme of measures to implement the principle of mutual recognition of decisions in criminal matters, which provides for the “adoption of one or more instruments establishing the principle that a court in one Member State must be able to take account of final criminal judgments rendered by the courts in other Member States for the purposes of assessing the offender’s criminal record and establishing whether he has reoffended, and in order to determine the type of sentence applicable and the arrangements for enforcing it”. … (5) The principle that the Member States should attach to a conviction handed down in other Member States effects equivalent to those attached to a conviction handed down by their own courts in accordance with national law should be affirmed, whether those effects be regarded by national law as matters of fact or of procedural or substantive law. However, this Framework Decision does not seek to harmonise the consequences attached by the different national legislations to the existence of previous convictions, and the obligation to take into account previous convictions handed down in other Member States exists only to the extent that previous national convictions are taken into account under national law. (6) In contrast to other instruments, this Framework Decision does not aim at the execution in one Member State of judicial decisions taken in other Member States, but rather aims at enabling consequences to be attached to a previous conviction handed down in one Member State in the course of new criminal proceedings in another Member State to the extent that such consequences are attached to previous national convictions under the law of that other Member State. … (7) The effects of a conviction handed down in another Member State should be equivalent to the effects of a national decision at the pre-trial stage of criminal proceedings, at the trial stage and at the time of execution of the sentence. (8) Where, in the course of criminal proceedings in a Member State, information is available on a previous conviction in another Member State, it should as far as possible be avoided that the person concerned is treated less favourably than if the previous conviction had been a national conviction. … (14) Interference with a judgment or its execution covers, inter alia, situations where, according to the national law of the second Member State, the sanction imposed in a previous judgment is to be absorbed by or included in another sanction, which is then to be effectively executed, to the extent that the first sentence has not already been executed or its execution has not been transferred to the second Member State.’
11

Article 4 of Annex VII to the Staff Regulations, entitled ‘Remuneration and reimbursement of expenses’, applicable, by analogy, to members of the contract staff in accordance with the combined provisions of Articles 21 and 92 of the CEOS, is worded as follows: ‘1. An expatriation allowance equal to 16% of the total of the basic salary, household allowance and dependent child allowance paid to the official shall be paid: (a) to officials: – who are not and have never been nationals of the State in whose territory the place where they are employed is situated, and – who during the five years ending six months before they entered the service did not habitually reside or carry on their main occupation within the European territory of that State. For the purposes of this provision, circumstances arising from work done for another State or for an international organisation shall not be taken into account. (b) to officials who are or have been nationals of the State in whose territory the place where they are employed is situated but who during the ten years ending at the date of their entering the service habitually resided outside the European territory of that State for reasons other than the performance of duties in the service of a State or of an international organisation. … 2. An official who is not and has never been a national of the State in whose territory he is employed and who does not fulfil the conditions laid down in paragraph 1 shall be entitled to a foreign residence allowance equal to one quarter of the expatriation allowance. 3. For the purposes of paragraphs 1 and 2, an official who has by marriage automatically acquired and cannot renounce the nationality of the State in whose territory he or she is employed shall be treated in the same way as an official covered by the first indent of paragraph 1 (a).’