ddrg/super_eurlex huggingface dataset:
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Agriculture ° Processed products not covered by Annex II to the Treaty ° Export refunds ° Goods listed in Annex C to Regulation No 3035/80 used in the manufacture of exported goods listed in Annex B to that regulation ° Quantity of basic products to be taken for the purpose of calculating the amount of the refund ° Quantity fixed for the first-mentioned goods ° Manufacture of exported goods by a method involving the processing of an intermediate product not eligible for an export refund ° No effect

(Council Regulation No 3035/80, Arts 2, fourth para., 3(1)(c), 3(3) and Annex C, footnote 7, as amended by Regulation No 2223/86)

Summary

The combined provisions of the fourth paragraph of Article 2, Article 3(1)(c) and (3), and footnote 7 to Annex C of Regulation No 3035/80 laying down general rules for granting export refunds on certain agricultural products exported in the form of goods not covered by Annex II to the Treaty, and the criteria for fixing the amount of such refunds, as amended by Regulation No 2223/86, must be interpreted as meaning that, where goods listed in Annex C are used in the manufacture of exported goods listed in Annex B to Regulation No 3035/80, the quantity of basic products to be taken in order to calculate the refund is that laid down in Annex C for the first-mentioned goods. In that connection, it is immaterial whether the exported goods were obtained directly from basic products eligible for export refunds or whether their manufacture required the use of a method involving the processing of an intermediate product not eligible for export refunds. Consequently, export refunds are to be granted for vitamin C, which is listed in Annex B, obtained from sorbitol, which is listed in Annex C, at the rates laid down in respect of sugar even if the sorbitol is obtained from glucose produced from white sugar.
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Convention on Jurisdiction and the Enforcement of Judgments ° Jurisdiction in proceedings concerning contracts concluded by consumers ° Concept of "consumer" ° Plaintiff acting in pursuance of his trade or professional activity, as the assignee of the rights of a private individual ° Excluded

(Convention of 27 September 1968, Art. 13, first para., and Art. 14, as amended by the 1978 Accession Convention)

Summary

The special system established by Article 13 et seq. of the Convention of 27 September 1968 on Jurisdiction and the Enforcement of Judgments in Civil and Commercial Matters is inspired by the concern to protect the consumer, as the party deemed to be economically weaker and less experienced in legal matters than the other party to the contract, so that the consumer must not be discouraged from suing by being compelled to bring his action before the courts in the Contracting State in which the other party to the contract is domiciled. Those provisions affect only a private final consumer, not engaged in trade or professional activities, who is bound by one of the contracts listed in Article 13 and who is a party to the action, in accordance with Article 14. It follows that Article 13 of the Convention is to be interpreted as meaning that a plaintiff who is acting in pursuance of his trade or professional activity, and who is not, therefore, himself a consumer party to one of the contracts listed in the first paragraph of that provision, may not enjoy the benefit of the rules of special jurisdiction laid down by the Convention concerning consumer contracts.
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Social policy ° Equal treatment for men and women in matters of social security ° Directive 79/7 ° Derogation allowed regarding the possible consequences for other benefits of the existence of different retirement ages ° Scope ° Limited to the forms of discrimination which are necessarily and objectively linked to the difference in retirement age ° Discrimination in relation to invalidity benefits ° Appraisal by the national court

(Council Directive 79/7, Art. 7(1)(a))

Summary

National legislation which excludes the grant of invalidity benefits to people who have passed retirement age is discriminatory where that age is set at 60 years for women and 65 years for men.

Such discrimination may be justified under Article 7(1)(a) of Directive 79/7 on the progressive implementation on the principle of equal treatment for men and women in matters of social security only in relation to a possible consequence for benefits other than old-age benefits which might derive from the determination of different retirement ages, which presupposes that the discrimination concerned is necessarily and objectively linked to the difference in retirement age. It is for the national court to establish whether that is the case, by considering, having due regard to the intention of the Community legislature, whether the discrimination at issue is objectively necessary in order to preclude disrupting the financial equilibrium of the social security system or to ensure consistency between retirement pension schemes and other benefit schemes.
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1. Freedom of movement for persons ° Workers ° Right of residence in order to seek employment ° Conditions ° Greek national who was unemployed in the host Member State prior to the accession of his country to the Community, who has not worked as an employed person since then and for whom it is objectively impossible to find employment ° Exclusion

(EEC Treaty, Art. 48(3)(b) and (c); Council Directive 68/360, Art. 7)

2. Freedom of movement for persons ° Workers ° Right to remain in the territory of a Member State after having been employed there ° Conditions ° Greek national who was unemployed in the host Member State prior to the accession of his country to the Community, who has not worked as an employed person since then and for whom it is objectively impossible to find employment ° Exclusion

(EEC Treaty, Art. 48(3)(d); Regulation No 1251/70 of the Commission, Art. 2(1)(b))

Summary

1. Article 48(3)(b) and (c) of the Treaty and Article 7 of Directive 68/360 on the abolition of restrictions on movement and residence within the Community for workers of Member States and their families must be interpreted as not conferring any right of residence in the territory of another Member State upon a Greek national who, on the accession of the Hellenic Republic to the Community, was unemployed in that other Member State after having been employed there for several years, who remained unemployed after the date of accession and for whom it is objectively impossible to find employment.

The right of residence conferred by Community law on workers who are nationals of the Member States and who are unemployed in the host Member State presupposes that those workers have previously been employed in the host Member State in the exercise of the right of freedom of movement, which could not be the position of a Greek national before the accession of his country to the Community; furthermore, the right to remain for the purpose of seeking employment cannot be claimed over a period of a number of years by a Community national who has no chance of being engaged.

2. The right conferred on Community nationals by Article 48(3)(d) of the Treaty and Article 2(1)(b) of Regulation No 1251/70 to remain in the territory of the host Member State presupposes that the person concerned has previously been employed there in pursuance of freedom of movement for workers.

Since that is not the position in the case of a Greek national who, at the time of the accession of the Hellenic Republic to the Community, was unemployed in a Member State after having been employed there for a number of years, who remained unemployed after the date of accession and for whom it is objectively impossible to find employment, such a person does not enjoy the right provided for therein to remain in the territory of a Member State, when he suffers from permanent incapacity for work which arose during a further period of residence authorized on account of the judicial proceedings brought by that person in that State for the purpose of obtaining a residence permit.
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1. Actions for annulment ° Natural or legal persons ° Measures of direct and individual concern to them ° Commission decision addressed to a Member State finding a State aid compatible with the common market ° Action by the parties concerned within the meaning of Article 93(2) of the Treaty ° Admissibility

(EEC Treaty, Arts 93(2) and (3) and Art. 173, second para.)

2. State aid ° Proposed aid ° Examination by the Commission ° Preliminary stage and stage at which the parties have an opportunity to state their case ° Compatibility of aid with the common market ° Difficulties involved in making an assessment ° Obligation on the part of the Commission to initiate the procedure in which the parties have an opportunity to state their case

(EEC Treaty, Arts 93(2) and (3))

Summary

1. The Court has consistently held that persons other than those to whom a decision is addressed may claim to be concerned within the meaning of the second paragraph of Article 173 only if that decision affects them by reason of certain attributes which are peculiar to them or by reason of circumstances in which they are differentiated from all other persons and by virtue of these factors distinguishes them individually just as in the case of the person addressed.

Where, without initiating the procedure under Article 93(2), the Commission finds, on the basis of Article 93(3), that a State aid is compatible with the common market, the persons, undertakings or associations whose interests might be affected by the grant of the aid, in particular competing undertakings and trade associations which, as parties concerned, benefit from procedural guarantees when the Article 93(2) procedure is set in motion, must have the right to bring an action for the annulment of the decision making that finding.

2. The procedure under Article 93(2) is essential whenever the Commission has serious difficulties in determining whether an aid is compatible with the common market. The Commission may restrict itself to the preliminary examination under Article 93(3) when taking a decision in favour of an aid only if it is able to satisfy itself after the preliminary examination that the aid is compatible with the Treaty. If, on the other hand, the initial examination leads the Commission to the opposite conclusion or if it does not enable it to overcome all the difficulties involved in determining whether the aid is compatible with the common market, the Commission is under a duty to obtain all the requisite opinions and for that purpose to initiate the procedure provided for in Article 93(2).

Although the obligation to initiate that procedure does not depend on the circumstances in which the aid is notified or on the provision of Article 92 of the Treaty which is applied, it is for the Commission to determine, subject to review by the Court, on the basis of the factual and legal circumstances of the case, whether the difficulties involved in assessing the compatibility of the aid warrant the initiation of that procedure.
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Tax provisions ° Harmonization of laws ° Turnover tax ° Common system of value added tax ° National system of penalties for tax evasion ° Differentiation between importation and domestic system ° Whether permissible ° Condition ° Difference between penalties not to be disproportionate

(EEC Treaty, Art. 95; Council Directive 77/388)

Summary

Although the Member States are not required to have the same systems of penalties for offences relating to value added tax payable on importation and for offences relating to the same tax in connection with transactions within the country, since the two categories of offence cannot be equally easily detected, the degree of difficulty in detecting an offence cannot justify a manifest disproportion in the severity of the penalties laid down for the two categories of offence. Such disproportion arises, thus constituting a failure to fulfil the obligations arising from Article 95 of the Treaty, where offences committed on importation give rise to the confiscation of the goods in respect of which the offence was committed and a fine equivalent to the value of those goods or up to twice that amount, whereas offences under the domestic system are punishable only by a fine proportionate to the amount of tax evaded.
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Tax provisions ° Harmonization of laws ° Turnover tax ° Common system of value added tax ° Deduction of input tax ° Undertaking liable to VAT solely in respect of part of its transactions ° Pro rata deduction ° Calculation ° Receipt of share dividends ° Excluded

(Council Directive 77/388, Art. 19(1))

Summary

By virtue of Article 19(1) of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes, an undertaking which is not subject to VAT in respect of the whole of its transactions may deduct, from the VAT which it is liable to pay, a proportion of the amount of VAT which it has paid up corresponding to a fraction having, as denominator, the total amount of turnover attributable to transactions in respect of which value added tax is deductible and transactions in respect of which value added tax is not deductible. That provision must be interpreted as meaning that share dividends received by such an undertaking are to be excluded from the denominator. Since the receipt of dividends is not the consideration for any economic activity within the meaning of the Sixth Directive, it does not fall within the scope of value added tax, so that dividends resulting from holdings fall outside the deduction entitlement.
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Common commercial policy ° Protection against dumping ° Review procedure ° Opening of a new investigation ° Conditions ° Sufficient evidence of existence of dumping and resulting injury

(Council Regulation No 2423/88, Arts 5(2), 7(1) and 14)

Summary

Where, in the context of the review of regulations imposing anti-dumping duties or of decisions accepting undertakings, provided for by Article 14 of Regulation No 2423/88, a new investigation is necessary which, with regard to one or more undertakings, has the same scope as the initial investigation, the opening of the new investigation is, under Article 7(1) and Article 5(2) of that regulation, conditional on there being sufficient evidence of the existence of dumping and resulting injury. The purpose of those provisions, like that of Article 5(1) of the GATT Anti-Dumping Code which also makes the opening of any investigation subject to there being sufficient evidence, is to prevent exporters from being subjected to anti-dumping investigations which are not justified on objective grounds.

However, the evidence required need not necessarily relate to dumping on the part of each of the undertakings under investigation. Anti-dumping proceedings relate in principle to all imports of a certain category of products from a non-member country and not to imports of products manufactured by specific undertakings. For that reason it cannot be excluded that the Commission may, if it has sufficient evidence of dumping in the case of imports of certain products originating in a non-member country, decide to open an investigation into undertakings manufacturing or exporting the products in question, even though it does not have evidence of dumping by each of the undertakings included in the investigation.
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Social security for migrant workers ° Invalidity insurance ° Benefits ° Benefits calculated under Article 46 of Regulation No 1408/71 ° Concept ° Adjustment ° Recalculation ° Limitation to the events contemplated by the Community legislation

(Council Regulation No 1408/71, Arts 40, 46 and 51)

Summary

An invalidity benefit paid by a Member State to a migrant worker is to be regarded as determined in accordance with Article 46 of Regulation No 1408/71 even if its amount, calculated in accordance with the rules of national law, including the national provisions against overlapping, is equal to the amount calculated in accordance with the rules of Article 46 of that regulation, including the rule against overlapping set out in Article 46(3).

It follows that the adjustment of such a benefit is subject to the rules laid down by Article 51 of that regulation, under which a recalculation may be made only in the event of an alteration in the method of determining benefits or in the rules for calculating the benefits, and not to provisions of national law which provide for the recalculation of the national benefit in order to take account of variations in a benefit accorded by another Member State which are attributable in particular to fluctuations in average exchange rates or the general evolution of the economic and social situation in that State.
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Tax provisions ° Harmonization of laws ° Turnover taxes ° Common system of value added tax ° Taxable amount ° Transaction of sale with payment by credit card ° Commission retained by the issuer of the card ° Inclusion in the taxable amount

(Council Directive 77/388, Art. 11A(1)(a))

Summary

Article 11A(1)(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 where, in the context of a transaction of sale, the price of the goods is met by the purchaser by means of a credit card and paid to the supplier by the organization which has issued the card, after deduction of a percentage as commission in payment for the service rendered by the latter to the supplier of the goods, the sum so deducted must be included in the taxable amount on which the supplier, as the taxable person, must pay tax to the revenue authorities.
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Agriculture ° Common organization of the markets ° Milk and milk products ° Butter in public storage ° Sale at reduced prices to processing undertakings ° System of lodging security ° Force majeure ° Concept ° Failure to respect the time-limit for the production of proof of processing in another Member State owing to the inertia of the authorities of the latter ° Case of force majeure ° Condition ° Exercise of all due care by the trader ° Failure to make application for other documents to be accepted as equivalent ° Effect to be assessed in terms of the usefulness of such action

(Commission Regulations Nos 1687/76, Art. 14 and 262/79, Art. 22(4))

Summary

Since the concept of force majeure must be understood in the sense of abnormal and unforeseeable circumstances, beyond the control of the trader concerned, the consequences of which could not have been avoided despite the exercise of all due care, a case of force majeure can be held to exist within the meaning of Article 22(4) of Regulation No 262/79 on the sale of butter at reduced prices for use in the manufacture of pastry products, ice-cream and other foodstuffs where the failure to respect the time-limit for the production of proof of the processing of the butter in another Member State is due to the delay taken by the administrative authorities of that State in verifying processing and returning the control document to the authorities in the country of origin if the trader concerned exercised or caused to be exercised all possible care in requesting the administrative authorities of the country in which the butter was processed to complete those operations.

The fact that the trader failed to make application for other documents to be accepted as equivalent pursuant to Article 14 of Regulation No 1687/76 laying down common detailed rules for verifying the use and/or destination of products from intervention can be relied on against him only if the actual conduct of the administration concerned did not prevent him from protecting his rights by means of that procedure.
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1. Tax provisions ° Harmonization of laws ° Tax exemptions for temporary importation of means of transport and permanent importation of individuals' personal property ° Normal residence for the purposes of Directives 83/182 and 83/183 ° Definition ° Means of proof ° National rules incompatible with the Community rules

(Council Directives 83/182, Art. 7, and 83/183, Art. 6)

2. Freedom of movement for persons ° Rights of entry and residence of nationals of Member States ° Stamping of travellers' passports by the national authorities in order to check the period of time temporarily imported vehicles remain in Greece ° Permissible

(Council Directive 73/148, Arts 2(1) and 3(1))

3. Tax provisions ° Harmonization of laws ° Tax exemptions for temporary importation of means of transport ° Stamping of travellers' passports by the national authorities in order to check the period of time temporarily imported vehicles remain in Greece ° Permissible

(Council Directive 83/182, Art. 7(3))

4. Tax provisions ° Harmonization of laws ° Tax exemptions for temporary importation of means of transport ° Re-export of re-hired vehicles ° Setting of a particular time-limit ° Not permissible

(Council Directive 83/182, Art. 3(b))
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1. Social policy ° Equal treatment for men and women in matters of social security ° Directive 79/7 ° Retention in the method of calculating the old-age pension of a difference according to sex notwithstanding the determination of an identical pensionable age ° Not permissible

(Council Directive 79/7, Arts 4(1) and 7(1))

2. Social policy ° Equal treatment for men and women in matters of social security ° Directive 79/7 ° Article 4(1) ° Direct effect ° Scope

(Council Directive 79/7, Art. 4(1))

Summary

1. Articles 4(1) and 7(1) of Directive 79/7 on the progressive implementation of the principle of equal treatment for men and women in matters of social security preclude national legislation which authorizes male and female workers to take retirement as from an identical age from retaining in the method of calculating the pension a difference according to sex which is itself linked to the difference in pensionable age which existed previously.

2. Article 4(1) of Directive 79/7 on the progressive implementation of the principle of equal treatment for men and women in matters of social security may, where the directive has not been implemented, be relied on as from 23 December 1984 by individuals before national courts in order to preclude the application of any national provision inconsistent with that article.

3. Where there has been an infringement of Article 4(1) of the directive, the disadvantaged group is entitled to have the same rules applied to it as those applied to the advantaged group in the same situation, those rules remaining, in the absence of the correct implementation of the directive, the only valid point of reference.