ddrg/super_eurlex huggingface dataset:
3

Article 27 of Directive 2004/38/EC of the European Parliament and of the Council of 29 April 2004 on the right of citizens of the Union and their family members to move and reside freely within the territory of the Member States, amending Regulation (EEC) No 1612/68 and repealing Directives 64/221/EEC, 68/360/EEC, 72/194/EEC, 73/148/EEC, 75/34/EEC, 75/35/EEC, 90/364/EEC, 90/365/EEC and 93/96/EEC (OJ 2004 L 158, p. 77, and corrigendum in OJ 2005 L 197, p. 34) provides: ‘1. Subject to the provisions of this Chapter, Member States may restrict the freedom of movement and residence of Union citizens and their family members, irrespective of nationality, on grounds of public policy, public security or public health. These grounds shall not be invoked to serve economic ends. 2. Measures taken on grounds of public policy or public security shall comply with the principle of proportionality and shall be based exclusively on the personal conduct of the individual concerned. Previous criminal convictions shall not in themselves constitute grounds for taking such measures. The personal conduct of the individual concerned must represent a genuine, present and sufficiently serious threat affecting one of the fundamental interests of society. Justifications that are isolated from the particulars of the case or that rely on considerations of general prevention shall not be accepted. 3. In order to ascertain whether the person concerned represents a danger for public policy or public security, when issuing the registration certificate or, in the absence of a registration system, not later than three months from the date of arrival of the person concerned on its territory or from the date of reporting his/her presence within the territory, as provided for in Article 5(5), or when issuing the residence card, the host Member State may, should it consider this essential, request the Member State of origin and, if need be, other Member States to provide information concerning any previous police record the person concerned may have. Such enquiries shall not be made as a matter of routine. The Member State consulted shall give its reply within two months. 4. The Member State which issued the passport or identity card shall allow the holder of the document who has been expelled on grounds of public policy, public security, or public health from another Member State to re-enter its territory without any formality even if the document is no longer valid or the nationality of the holder is in dispute.’
6

Under the heading ‘Functional Units’, the HS Explanatory Note relating to Note 4 to Section XVI is worded as follows: ‘This note applies when a machine (including a combination of machines) consists of separate components which are intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or, more frequently, Chapter 85. The whole then falls to be classified in the heading appropriate to that function, whether the various components (for convenience or other reasons) remain separate or are interconnected by piping (carrying air, compressed gas, oil, etc.), by devices used to transmit power, by electric cables or by other devices. For the purposes of this Note, the expression intended to contribute together to a clearly defined function covers only machines and combinations of machines essential to the performance of the function specific to the functional unit as a whole, and thus excludes machines or appliances fulfilling auxiliary functions and which do not contribute to the function of the whole. The following are examples of functional units of this type within the meaning of Note 4 to this Section: … (13) Burglar alarms, comprising, e.g., an infra red lamp, a photoelectric cell and a bell (heading 85.31) It should be noted that component parts not complying with the terms of Note 4 to Section XVI fall in their own appropriate headings. This applies, for example, to closed circuit video-surveillance systems, consisting of a combination of a variable number of television cameras and video monitors connected by coaxial cables to a controller, switchers, audio board/receivers and possibly automatic data processing machines (for saving data) and/or video recorders (for recording pictures).’
11

Under Article 91(1) to (4) of the Law on VAT: ‘1. Following completion of the year in which the taxable person had the right to reduce the amount of tax due by the amount of input tax referred to in Article 86(1), he shall be required in respect of the completed tax year to adjust the amount of tax deducted pursuant to Article 90(2) to (10), having regard to the proportion calculated in the manner laid down in Article 90(2) to (6) or (10) of the provisions adopted pursuant to Article 90(11) and (12). 2. In the case of goods and services which are treated by the taxable person as forming part of his depreciable tangible and intangible fixed assets, under the provisions applying to income and corporation tax, and also land and rights of perpetual usufruct over land, which are treated as forming part of the tangible and intangible fixed assets of the acquirer, with the exception of those whose book value does not exceed [Polish zlotys (PLN)] 15000 [(about EUR 3417)], the taxable person shall effect the adjustment referred to in paragraph 1 within 5 years from the year in which they were brought into use and, in the case of immovable property and rights of perpetual usufruct over land, within 10 years. The annual adjustment in the case referred to in the first sentence shall concern one fifth and, in the case of immovable property and perpetual usufruct over land, one tenth of the amount of tax on their acquisition or erection. In the case of tangible and intangible fixed assets, whose book value does not exceed PLN 15000 [(about EUR 3417)], paragraph 1 shall apply mutatis mutandis with the adjustment being effected following completion of the year in which they were brought into use. ... 3. The adjustments referred to in paragraphs 1 and 2 shall be effected in the tax return submitted for the first accounting period of the year following the tax year in respect of which the adjustment is effected, and, where economic activity is ceased, in the tax return for the final accounting period. 4. Where, during the period of adjustment referred to in paragraph 2 sales of goods and services referred to in paragraph 2 occur, or those goods are taxed pursuant to Article 14, they shall be deemed to be still used for the purpose of taxed activity of that taxable person until the end of the period of adjustment.’
32

Article L. 621-2 of the Code on the Entry and Stay of Foreign Nationals and the Right of Asylum (code de l’entrée et du séjour des étrangers et du droit d’asile; ‘Ceseda’), as amended by Law No 2012-1560 of 31 December 2012 on the holding of foreign nationals to verify their right to stay and amending the offence of aiding an illegal stay in order to exclude humanitarian and disinterested actions (loi No 2012-1560, du 31 décembre 2012, relative à la retenue pour vérification du droit au séjour et modifiant le délit d’aide au séjour irrégulier pour en exclure les actions humanitaires et désintéressées) (JORF of 1 January 2013, p. 48; ‘the Law of 31 December 2012’), states: ‘A foreign national who is not a national of a Member State of the European Union shall be liable to a sentence of one year’s imprisonment and a fine of EUR 3750: 1. if he has entered the territory of Metropolitan France without satisfying the conditions referred to in Article 5(1)(a), (b) and (c) of [the Schengen Borders Code] and without having been admitted to that territory pursuant to Article 5(4)(a) and (c) of that [code]; the same shall apply where an alert has been issued for the purpose of refusing the foreign national entry pursuant to an enforceable decision adopted by another State party to the [CISA]; 2. or if, arriving directly from the territory of a State party to that convention, he has entered the territory of Metropolitan France without complying with the requirements of Article 19(1) or (2), Article 20(1) and Article 21(1) or (2) thereof, with the exception of the conditions referred to in Article 5(1)(e) of [the Schengen Borders Code] and in Article 5(1)(d) where the alert for the purpose of refusing entry does not result from an enforceable decision adopted by another State party to the [CISA]; ... For the purposes of this article, criminal proceedings may be instituted only in cases where the facts have been found in the circumstances provided for in Article 53 of the Code of Criminal Procedure (code de procédure pénale).’
12

Article 8 of the Law on turnover tax states: ‘1. The tax shall be calculated according to the price. 2. The price is the total amount — or, in so far as the consideration is not formed by a monetary sum, the total value of the consideration — which is invoiced for the supply of the goods or services, excluding VAT. If, as regards the supply of goods or services, the amount paid is greater than the amount invoiced, the amount paid shall be taken into consideration. 3. As regards the entrepreneurs referred to in Article 3(3) and in Article 3a(1), the price shall be determined on the basis of the purchase price of the goods or of similar goods or, in the absence of a purchase price, on the basis of the cost price, determined at the time of supply. 4. In respect of supplies referred to in Article 4(3), the price is determined on the basis of the ordinary value of the service. The amount, excluding VAT, that the entrepreneur concerned would have to pay at the time of the supply of the service, under conditions of fair competition, to an independent provider of services in the Netherlands shall be considered to be the ordinary value. …’
4

Chapter 4 of Title X, entitled ‘Rules governing exercise of the right of deduction’, includes, inter alia, Articles 178 to 182 of that directive, which state: ‘Article 178 In order to exercise the right of deduction, a taxable person must meet the following conditions: (a) for the purposes of deductions pursuant to Article 168(a), in respect of the supply of goods or services, he must hold an invoice drawn up in accordance with Articles 220 to 236 and Articles 238, 239 and 240; (b) for the purposes of deductions pursuant to Article 168(b), in respect of transactions treated as the supply of goods or services, he must comply with the formalities as laid down by each Member State; (c) for the purposes of deductions pursuant to Article 168(c), in respect of the intra-Community acquisition of goods, he must set out in the VAT return provided for in Article 250 all the information needed for the amount of the VAT due on his intra-Community acquisitions of goods to be calculated and he must hold an invoice drawn up in accordance with Articles 220 to 236; (d) for the purposes of deductions pursuant to Article 168(d), in respect of transactions treated as intra-Community acquisitions of goods, he must complete the formalities as laid down by each Member State; (e) for the purposes of deductions pursuant to Article 168(e), in respect of the importation of goods, he must hold an import document specifying him as consignee or importer, and stating the amount of VAT due or enabling that amount to be calculated; ... Article 179 The taxable person shall make the deduction by subtracting from the total amount of VAT due for a given tax period the total amount of VAT in respect of which, during the same period, the right of deduction has arisen and is exercised in accordance with Article 178. ... Article 180 Member States may authorise a taxable person to make a deduction which he has not made in accordance with Articles 178 and 179. Article 181 Member States may authorise a taxable person who does not hold an invoice drawn up in accordance with Articles 220 to 236 to make the deduction referred to in Article 168(c) in respect of his intra-Community acquisitions of goods. Article 182 Member States shall determine the conditions and detailed rules for applying Articles 180 and 181.’
19

Paragraph 3(3) and (4) of that regulation provides: ‘(3) The particulars laid down in subparagraph 1 must be marked in German on the prepackaging or on a label attached thereto in a conspicuous place in such a way as to be easily visible, clearly legible, indelible and easy to understand. The particulars laid down in subparagraph 1 may be given in another easily understandable language provided that the information to the consumer is not restricted. The particulars may not be covered or separated by other particulars or images; the particulars laid down in subparagraph 1(1), (4) and (5) and the particulars of quantity laid down in Paragraph 43(1) of the Law on the placement and provision of measuring instruments on the market, their use and calibration as well as on prepackaging must be indicated in the same field of vision. (4) By way of derogation from subparagraph 3, 1. the particulars laid down in subparagraph 1 concerning (a) preprepared individual and ready-to-eat meals which are intended to be supplied to canteen caterers to be consumed on the premises, (b) prepackaged food intended to be offered for sale under the name of a seller or of a company established in an EU Member State or another contracting State of the European Economic Area Agreement, at the time of delivery to that seller, (c) prepackaged food which is intended to be supplied to consumers within the meaning of the second sentence of Paragraph 1(1) for preparation, processing, splitting or supply, … … can appear on the commercial documents relating to the food if it can be guaranteed that such documents, containing all the labelling information, either accompany the food to which they relate or were sent before or at the same time as delivery. In the cases outlined in subparagraph 4, points 1(b) and (c), the particulars laid down in subparagraph 1(1), (2) and (4) must also appear on the outer packaging of the food. In the case outlined in subparagraph 2(3), the particulars laid down in subparagraph 1(1) and (4) must not appear in the same window.’
4

Article 3 of the Rome I Regulation states: ‘1. A contract shall be governed by the law chosen by the parties. The choice shall be made expressly or clearly demonstrated by the terms of the contract or the circumstances of the case. By their choice the parties can select the law applicable to the whole or to part only of the contract. 2. The parties may at any time agree to subject the contract to a law other than that which previously governed it, whether as a result of an earlier choice made under this Article or of other provisions of this Regulation. Any change in the law to be applied that is made after the conclusion of the contract shall not prejudice its formal validity under Article 11 or adversely affect the rights of third parties. 3. Where all other elements relevant to the situation at the time of the choice are located in a country other than the country whose law has been chosen, the choice of the parties shall not prejudice the application of provisions of the law of that other country which cannot be derogated from by agreement. 4. Where all other elements relevant to the situation at the time of the choice are located in one or more Member States, the parties’ choice of applicable law other than that of a Member State shall not prejudice the application of provisions of Community law, where appropriate as implemented in the Member State of the forum, which cannot be derogated from by agreement. 5. The existence and validity of the consent of the parties as to the choice of the applicable law shall be determined in accordance with the provisions of Articles 10, 11 and 13.’
5

Article 3 of that directive, entitled ‘Definitions’, provides: ‘For the purpose of this Directive: … (b) “creditor” means a natural or legal person who grants or promises to grant credit in the course of his trade, business or profession; (c) “credit agreement” means an agreement whereby a creditor grants or promises to grant to a consumer credit in the form of a deferred payment, loan or other similar financial accommodation, except for agreements for the provision on a continuing basis of services or for the supply of goods of the same kind, where the consumer pays for such services or goods for the duration of their provision by means of instalments; … (f) “credit intermediary” means a natural or legal person who is not acting as a creditor and who, in the course of his trade, business or profession, for a fee, which may take a pecuniary form or any other agreed form of financial consideration: (i) presents or offers credit agreements to consumers; (ii) assists consumers by undertaking preparatory work in respect of credit agreements other than as referred to in (i); or (iii) concludes credit agreements with consumers on behalf of the creditor; (g) “total cost of the credit to the consumer” means all the costs, including interest, commissions, taxes and any other kind of fees which the consumer is required to pay in connection with the credit agreement and which are known to the creditor, except for notarial costs; costs in respect of ancillary services relating to the credit agreement, in particular insurance premiums, are also included if, in addition, the conclusion of a service contract is compulsory in order to obtain the credit or to obtain it on the terms and conditions marketed; (h) “total amount payable by the consumer” means the sum of the total amount of the credit and the total cost of the credit to the consumer; (i) “annual percentage rate of charge” means the total cost of the credit to the consumer, expressed as an annual percentage of the total amount of credit, where applicable including the costs referred to in Article 19(2); …’
8

Article 23 of the Framework Decision, headed ‘Time limits for surrender of the person’, provides: ‘1. The person requested shall be surrendered as soon as possible on a date agreed between the authorities concerned. 2. He or she shall be surrendered no later than 10 days after the final decision on the execution of the European arrest warrant. 3. If the surrender of the requested person within the period laid down in paragraph 2 is prevented by circumstances beyond the control of any of the Member States, the executing and issuing judicial authorities shall immediately contact each other and agree on a new surrender date. In that event, the surrender shall take place within 10 days of the new date thus agreed. 4. The surrender may exceptionally be temporarily postponed for serious humanitarian reasons, for example if there are substantial grounds for believing that it would manifestly endanger the requested person’s life or health. The execution of the European arrest warrant shall take place as soon as these grounds have ceased to exist. The executing judicial authority shall immediately inform the issuing judicial authority and agree on a new surrender date. In that event, the surrender shall take place within 10 days of the new date thus agreed. 5. Upon expiry of the time limits referred to in paragraphs 2 to 4, if the person is still being held in custody he shall be released.’
5

Article 9 of Directive 2004/48, ‘Provisional and precautionary measures’, provides in paragraphs 1 and 2: ‘1. Member States shall ensure that the judicial authorities may, at the request of the applicant: (a) issue against the alleged infringer an interlocutory injunction intended to prevent any imminent infringement of an intellectual property right, or to forbid, on a provisional basis and subject, where appropriate, to a recurring penalty payment where provided for by national law, the continuation of the alleged infringements of that right, or to make such continuation subject to the lodging of guarantees intended to ensure the compensation of the rightholder; an interlocutory injunction may also be issued, under the same conditions, against an intermediary whose services are being used by a third party to infringe an intellectual property right; injunctions against intermediaries whose services are used by a third party to infringe a copyright or a related right are covered by Directive 2001/29/EC; (b) order the seizure or delivery up of the goods suspected of infringing an intellectual property right so as to prevent their entry into or movement within the channels of commerce. 2. In the case of an infringement committed on a commercial scale, the Member States shall ensure that, if the injured party demonstrates circumstances likely to endanger the recovery of damages, the judicial authorities may order the precautionary seizure of the movable and immovable property of the alleged infringer, including the blocking of his bank accounts and other assets. To that end, the competent authorities may order the communication of bank, financial or commercial documents, or appropriate access to the relevant information.’
19

In those circumstances, the Hoge Raad der Nederlanden (Supreme Court of the Netherlands) decided to stay the proceedings and to refer to the Court the following questions for a preliminary ruling: ‘(1) Must the provisions of the FEU Treaty relating to free movement be interpreted as precluding national legislation under which a European Union citizen who resides in Spain and whose work-related income is taxed in the amount of approximately 60% by the Netherlands and approximately 40% by Switzerland may not deduct from his work-related income, which is taxed in the Netherlands, his negative income arising from his dwelling in Spain, which is owned by him for his personal use, even if he receives such a low income in Spain, as his State of residence, that the abovementioned negative income could not have led to tax relief in the tax year in question in the State of residence? (2) (a) If Question 1 is answered in the affirmative: must every Member State in which the European Union citizen earns part of his income take into account the full amount of the abovementioned negative income? Or does that obligation apply to only one of the States concerned in which work is carried out, and if so, to which? Or must each of the States in which work is carried out (not being the State of residence) allow part of that negative income to be deducted? In the latter case, how is that deductible part to be determined? (b) In this regard, is the Member State in which the work is actually performed the decisive factor, or is the decisive factor which Member State has the power to tax the income earned thereby? (3) Would the answer to the two questions set out under (2) be different if one of the States in which the European Union citizen earns his income is [the Swiss Confederation], which is not a Member State of the European Union and also does not belong to the European Economic Area? (4) To what extent is it significant in this regard whether the legislation of the taxpayer’s country of residence (in this case, Spain) makes provision for the possibility of deducting mortgage interest relating to the taxpayer’s property and the possibility of offsetting the tax losses arising therefrom in the year in question against possible income earned in that country in later years?’