ddrg/super_eurlex huggingface dataset:
9

Paragraph 36 of the Einkommensteuergesetz (Law on Income Tax), in the version in force at the time of the relevant facts in the main proceedings (‘the EStG’), provides: ‘(1) Save as otherwise provided for in this law, income tax shall be charged at the end of the tax period. (2) The following shall be set off against income tax: 1. advance payment of income tax in respect of the tax period (Paragraph 37); 2. income tax charged by way of tax deduction, in so far as it is chargeable on the income included for the assessment of that tax or income which, under Paragraph 3(40) of this law or Paragraph 8b(1) and (6), second sentence, of the Körperschaftssteuergesetz [Law on corporation tax], is not taken into account when calculating income and a refund has not been applied for or carried out. The income tax charged by way of tax deduction is not set off if the certificate referred to in Paragraph 45a(2) and (3) has not been produced. In the cases referred to in Paragraph 8b(6), second sentence, of the Law on corporation tax, it is sufficient, for the purposes of set off, to produce the certificate referred to in Paragraph 45a(2) and (3) as delivered to the creditor of the income from capital income from capital. (3) The amount of tax referred to in subparagraph (2)(2) shall be rounded to the nearest Euro. As far as concerns withholding tax, the sum of the amounts of each deduction shall be rounded to the nearest Euro. (4) If, after the set off, there is an excess to the detriment of the taxable person, the latter (the tax debtor) must pay this amount immediately in so far as it corresponds to chargeable advance payment of income tax not yet been made, and otherwise within a month from notification of the tax assessment (final payment). If, after the set off, there is an excess in favour of the taxable person, it shall be paid to the taxable person after notification of the tax assessment. …’
7

On 22 February 2012, the Commission adopted Decision 2012/541, notified to Greece on 23 February 2012, Articles 1 to 4 of which are worded as follows: ‘Article 1 1. The State aid granted by Greece in breach of Article 108(3) of the Treaty on the Functioning of the European Union, in favour of United Textiles SA, in the form of a 2007 State guarantee and a rescheduling of overdue social insurance obligations in 2009, is incompatible with the internal market. … Article 2 1. Greece shall recover the aid stipulated in Article 1, paragraph 1, from the beneficiary. … Article 3 1. The recovery of the aid specified in the second paragraph of Article 1 shall be immediate and effective. 2. Greece shall ensure that this Decision is implemented within four months following the date of notification of this Decision. Article 4 1. Within two months following notification of this Decision, Greece shall submit the following information to the Commission: (a) the total amount (principal and recovery interests) to be recovered from the beneficiary; (b) a detailed description of the measures already taken and planned to comply with this Decision; (c) documents demonstrating that the beneficiary has been ordered to repay the aid. 2. Greece shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid stipulated in Article 1, paragraph 1, has been completed. It shall immediately submit, on simple request by the Commission, information on the measures already taken and planned to comply with this Decision. It shall also provide detailed information concerning the amounts of aid and recovery interest already recovered from the beneficiary.’
7

Article 39 of the Zakon o davku na dodano vrednost (Law on value added tax) (Uradni list RS No 13/11, ‘the ZDDV‑1’) provides in paragraphs 3 and 4: ‘(3) A taxable person may adjust (reduce) the amount of VAT declared if, on the basis of a court decision that has acquired the force of res judicata in insolvency proceedings which have concluded or on the basis of a procedure for reaching an arrangement with creditors brought successfully to completion, it will not be reimbursed or fully reimbursed. The taxable person may make a similar adjustment where it receives a final judicial decision suspending the enforcement proceedings or another attestation from which it is clear that, in enforcement proceedings that have been concluded, it has not been reimbursed or fully reimbursed, or where the taxable person has not been reimbursed or has not been fully reimbursed because the debtor has been removed from the register of companies or other relevant registers or documents. Where a taxable person subsequently receives full or partial payment in respect of the supply of goods or services in relation to which it has claimed an adjustment to the taxable amount in accordance with this paragraph, it shall declare the VAT on the amount received. (4) Notwithstanding the preceding paragraph, the taxable person may adjust (reduce) the amount of VAT declared but not paid on all admitted debts which it has declared in a procedure for reaching an arrangement with creditors or insolvency proceedings.’
6

Pursuant to Article 57 of that regulation: ‘1. On the examination of the application for revocation of rights or for a declaration of invalidity, [EUIPO] shall invite the parties, as often as necessary, to file observations, within a period to be fixed by [EUIPO], on communications from the other parties or issued by itself. 2. If the proprietor of the EU trade mark so requests, the proprietor of an earlier EU trade mark, being a party to the invalidity proceedings, shall furnish proof that, during the period of five years preceding the date of the application for a declaration of invalidity, the earlier EU trade mark has been put to genuine use in the Union in connection with the goods or services in respect of which it is registered and which the proprietor of that earlier trade mark cites as justification for his application, or that there are proper reasons for non-use, provided that the earlier EU trade mark has at that date been registered for not less than five years. … In the absence of proof to this effect the application for a declaration of invalidity shall be rejected. If the earlier EU trade mark has been used only in relation to part of the goods or services for which it is registered, it shall, for the purpose of the examination of the application for a declaration of invalidity, be deemed to be registered in respect of that part of the goods or services only. 3. Paragraph 2 shall apply to earlier national trade marks referred to in Article 8(2)(a), by substituting use in the Member State in which the earlier national trade mark is protected for use in the Union. … 5. If the examination of the application for revocation of rights or for a declaration of invalidity reveals that the trade mark should not have been registered in respect of some or all of the goods or services for which it is registered, the rights of the proprietor of the Community trade mark shall be revoked or it shall be declared invalid in respect of those goods or services. Otherwise the application for revocation of rights or for a declaration of invalidity shall be rejected. …’
3

According to Article 1(2), (5), (11) and (12) of Directive 98/34: ‘For the purposes of this Directive, the following meanings shall apply: … 2. “service”, any Information Society service, that is to say, any service normally provided for remuneration, at a distance, by electronic means and at the individual request of a recipient of services. For the purposes of this definition: – “at a distance” means that the service is provided without the parties being simultaneously present, – “by electronic means” means that the service is sent initially and received at its destination by means of electronic equipment for the processing (including digital compression) and storage of data, and entirely transmitted, conveyed and received by wire, by radio, by optical means or by other electromagnetic means, – “at the individual request of a recipient of services” means that the service is provided through the transmission of data on individual request. An indicative list of services not covered by this definition is set out in Annex V. … 5. “rule on services”, requirement of a general nature relating to the taking-up and pursuit of service activities within the meaning of point 2, in particular provisions concerning the service provider, the services and the recipient of services, excluding any rules which are not specifically aimed at the services defined in that point. … For the purposes of this definition: – a rule shall be considered to be specifically aimed at Information Society services where, having regard to its statement of reasons and its operative part, the specific aim and object of all or some of its individual provisions is to regulate such services in an explicit and targeted manner, – a rule shall not be considered to be specifically aimed at Information Society services if it affects such services only in an implicit or incidental manner. … 11. “technical regulation”, technical specifications and other requirements or rules on services, including the relevant administrative provisions, the observance of which is compulsory, de jure or de facto, in the case of marketing, provision of a service, establishment of a service operator or use in a Member State or a major part thereof, as well as laws, regulations or administrative provisions of Member States, except those provided for in Article 10, prohibiting the manufacture, importation, marketing or use of a product or prohibiting the provision or use of a service, or establishment as a service provider. … 12. “draft technical regulation”, the text of a technical specification or other requirement or of a rule on services, including administrative provisions, formulated with the aim of enacting it or of ultimately having it enacted as a technical regulation, the text being at a stage of preparation at which substantial amendments can still be made.’
9

Article 3 of that directive provides: ‘1. Member States shall in accordance with Directive [91/414], where necessary, amend or withdraw existing authorisations for plant protection products containing metalaxyl as an active substance by 31 December 2010. By that date, they shall in particular verify that the conditions in Annex I to that Directive relating to metalaxyl are met, with the exception of those identified in part B of the entry concerning that active substance, and that the holder of the authorisation has, or has access to, a dossier satisfying the requirements of Annex II to that Directive in accordance with the conditions of Article 13. 2. By way of derogation from paragraph 1, for each authorised plant protection product containing metalaxyl as either the only active substance or as one of several active substances all of which were listed in Annex I to Directive [91/414] by 30 June 2010 at the latest, Member States shall re-evaluate the product in accordance with the uniform principles provided for in Annex VI to Directive [91/414], on the basis of a dossier satisfying the requirements of Annex III to that Directive and taking into account part B of the entry in Annex I to that Directive concerning metalaxyl. On the basis of that evaluation, they shall determine whether the product satisfies the conditions set out in Article 4(1)(b), (c), (d) and (e) of Directive [91/414]. Following that determination Member States shall: (a) in the case of a product containing metalaxyl as the only active substance, where necessary, amend or withdraw the authorisation by 30 June 2014 at the latest; or (b) in the case of a product containing metalaxyl as one of several active substances, where necessary, amend or withdraw the authorisation by 30 June 2014 or by the date fixed for such an amendment or withdrawal in the respective directive or directives which added the relevant substance or substances to Annex I to Directive [91/414], whichever is the latest.’
58

In the present case, the Spanish Government relies on the difference between the context in which the grounds for termination referred to in Article 49(1)(c) of the Workers’ Statute arise, such as expiry of the term of a temporary replacement contract, and the context which calls for payment of the compensation provided for in the event of dismissal on one of the grounds set out in Article 52 of that statute, such as economic or technical grounds or grounds relating to the employer’s organisation or production when the number of posts lost is lower than that required in order to classify the termination of employment contracts as a ‘collective dismissal’, is required. In order to explain the different treatment at issue in the main proceedings, that government states, in essence, that in the first situation, the employment relationship terminates when an event that could have been foreseen by the worker when he entered into the temporary replacement contract occurs. That corresponds to the situation at issue in the main proceedings, where the temporary replacement contract expired with the filling of the vacant post which Ms Montero Mateos had occupied temporarily. By contrast, in the second situation, the reason underlying the payment of compensation provided for by Article 53(1)(b) of the Workers’ Statute is to compensate for the frustration of a worker’s legitimate expectation that his employment relationship would continue, as a result of his dismissal on one of the grounds set out in Article 52 of that statute.
6

Article 54 of Directive 2004/39, headed ‘Professional secrecy’, provides: ‘1. Member States shall ensure that competent authorities, all persons who work or who have worked for the competent authorities or entities to whom tasks are delegated pursuant to Article 48(2), as well as auditors and experts instructed by the competent authorities, are bound by the obligation of professional secrecy. No confidential information which they may receive in the course of their duties may be divulged to any person or authority whatsoever, save in summary or aggregate form such that individual investment firms, market operators, regulated markets or any other person cannot be identified, without prejudice to cases covered by criminal law or the other provisions of this Directive. 2. Where an investment firm, market operator or regulated market has been declared bankrupt or is being compulsorily wound up, confidential information which does not concern third parties may be divulged in civil or commercial proceedings if necessary for carrying out the proceeding. 3. Without prejudice to cases covered by criminal law, the competent authorities, bodies or natural or legal persons other than competent authorities which receive confidential information pursuant to this Directive may use it only in the performance of their duties and for the exercise of their functions, in the case of the competent authorities, within the scope of this Directive or, in the case of other authorities, bodies or natural or legal persons, for the purpose for which such information was provided to them and/or in the context of administrative or judicial proceedings specifically related to the exercise of those functions. However, where the competent authority or other authority, body or person communicating information consents thereto, the authority receiving the information may use it for other purposes. 4. Any confidential information received, exchanged or transmitted pursuant to this Directive shall be subject to the conditions of professional secrecy laid down in this Article. Nevertheless, this Article shall not prevent the competent authorities from exchanging or transmitting confidential information in accordance with this Directive and with other Directives applicable to investment firms, credit institutions, pension funds, UCITS [undertakings for collective investment in transferable securities], insurance and reinsurance intermediaries, insurance undertakings, regulated markets or market operators or otherwise with the consent of the competent authority or other authority or body or natural or legal person that communicated the information. 5. This Article shall not prevent the competent authorities from exchanging or transmitting in accordance with national law, confidential information that has not been received from a competent authority of another Member State.’
Article 11(1) of Regulation (EC) No 2201/2003 of 27 November 2003 concerning jurisdiction and the recognition and enforcement of judgments in matrimonial matters and the matters of parental responsibility, repealing Regulation (EC) No 1347/2000, must be interpreted as meaning that, in a situation, such as that in the main proceedings, where a child has been born and has lived continuously with her mother for several months, in accordance with the joint wishes of her parents, in a Member State other than that where those parents were habitually resident before her birth, the initial intention of the parents with respect to the return of the mother, together with the child, to the latter Member State cannot allow the conclusion that that child was ‘habitually resident’ there, within the meaning of that regulation.

Consequently, in such a situation, the refusal of the mother to return to the latter Member State together with the child cannot be considered to be a ‘wrongful removal or retention’ of the child, within the meaning of Article 11(1).

(see para. 70, operative part)
Appeal—Grounds—Review by the Court of the assessment of the rules of national law relied on by a party—Possible only where the clear sense of the evidence has been distorted

(Art. 256(1), second para., TFEU; Statute of the Court of Justice, Art. 58, first para.)

(see para. 45)
Case C‑57/17

Eva Soraya Checa Honrado

v

Fondo de Garantía Salarial

(Request for a preliminary ruling from the Tribunal Superior de Justicia de la Comunidad Valenciana)

(Reference for a preliminary ruling — Social policy — Protection of employees in the event of the insolvency of their employer — Directive 2008/94/EC — Article 3, first paragraph — Payment guaranteed by the guarantee institution — Severance pay on termination of employment relationships — Transfer of workplace obliging the worker to change residence — Change to a fundamental element of the contract of employment — Termination of the contract of employment by the worker — Principle of equality and non-discrimination)

Summary — Judgment of the Court (Seventh Chamber), 28 June 2018

Social policy — Approximation of laws — Protection of employees in the event of the insolvency of their employer — Directive 2008/94 — Scope — Article 3, first para. — Payment guaranteed by the guarantee institution — Severance pay on termination of employment relationships — Definition — National legislation providing for some forms of statutory compensation payable on termination of a contract of employment at the worker’s request and payable in the case of dismissals on objective grounds — Statutory compensation payable on termination of a contract of employment at the worker’s request on account of a transfer of workplace by the employer, obliging the worker to change residence — Included

(European Parliament and Council Directive 2008/94, Art. 3, first para.)

The first paragraph of Article 3 of Directive 2008/94/EC of the European Parliament and of the Council of 22 October 2008 on the protection of employees in the event of the insolvency of their employer must be interpreted as meaning that, where, according to the national legislation in question, some forms of statutory compensation payable on termination of a contract of employment at the worker’s request and those payable in the case of dismissals on objective grounds, such as those envisaged by the referring court, fall within the concept of ‘severance pay on termination of employment relationships’, within the meaning of that provision, statutory compensation payable on termination of a contract of employment at the worker’s request on account of a transfer of workplace by the employer, obliging the worker to change residence, must also fall within that concept.

(see para. 49, operative part)
When awarding a public service contract that falls within the scope of Article 9 of Council Directive 92/50/EEC of 18 June 1992 relating to the coordination of procedures for the award of public service contracts, as amended by European Parliament and Council Directive 97/52/EC of 13 October 1997, and is, consequently, in principle, subject only to Articles 14 and 16 of that directive, a contracting authority is nonetheless also required to comply with the fundamental rules and general principles of the FEU Treaty, in particular the principles of equal treatment and non-discrimination on the grounds of nationality and the consequent obligation of transparency, provided that, at the date of its award, the contract had certain cross-border interest, which it is for the referring court to verify.

In that regard, it must be pointed out that, in the course of that assessment, a conclusion that there is certain cross-border interest cannot be inferred hypothetically from certain factors which, considered in the abstract, could constitute evidence to that effect, but must be the positive outcome of a specific assessment of the circumstances of the contract at issue in the main proceedings. This means that it cannot be held that certain cross-border interest is established on the basis of factors that do not rule out its existence, but that such an interest must be considered as having been established when its cross-border nature is proved on the basis of objective and consistent factors (see, to that effect, judgment of 6 October 2016, Tecnoedi Costruzioni, C‑318/15, EU:C:2016:747, paragraph 22). However, it must be noted that, as regards, more particularly, health care services, the Court has held, in an action for failure to fulfil obligations, that certain cross-border interest was not established solely on the basis of the fact that the contracts at issue were of significant economic value (see, to that effect, judgment of 29 April 2010, Commission v Germany, C‑160/08, EU:C:2010:230, paragraphs 18, 54 and 123).

(see paras 39, 41, 46, operative part 1)