ddrg/super_eurlex huggingface dataset:
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1. Social policy ° Men and women ° Equal pay ° Bridging pension paid by a private occupational scheme ° Calculation ° Amount of the pension lower, in the case of men and women aged between 60 and 65, for women employees because account is taken of their entitlement to a State pension from the age of 60 ° Permissible

(EEC Treaty, Art. 119)

2. Social policy ° Men and women ° Equal pay ° Bridging pension paid by a private occupational scheme ° Calculation ° Account taken both of the full State pension in the case of women who have paid contributions at a reduced rate and are entitled only to a reduced pension or no pension, and of the widow' s pension, which is equivalent to the State pension ° Permissible

(EEC Treaty, Art. 119)

Summary

1. It is not contrary to Article 119 of the Treaty, when calculating the amount of a bridging pension which is paid by an employer to male and female employees who have taken early retirement on grounds of ill health and which is intended to compensate, in particular, for loss of income resulting from the fact that they have not yet reached the age required for payment of the State pension, to take account of the amount of the State pension which they will subsequently receive and to reduce the amount of the bridging pension accordingly, even though, in the case of men and women aged between 60 and 65, the result is that a female ex-employee receives a smaller bridging pension than that paid to her male counterpart, the difference being equal to the amount of the State pension to which she is entitled as from the age of 60 in respect of the periods of service completed with that employer.

2. It is not contrary to Article 119 of the Treaty, when calculating the bridging pension, to take account of the full State pension which a married woman would have received if she had not opted in favour of paying contributions at a reduced rate, entitling her to a reduced pension only, or not entitling her to a pension, or of the widow' s pension which may be drawn by the woman concerned and which is equivalent to a full State pension.

To compel a company to make up for the loss of State pension arising directly from the woman' s decision to pay contributions at a reduced rate would amount to conferring an unfair advantage on married women taking early retirement, who have opted to pay contributions at that rate, in relation to persons who had no such choice and have always had to pay contributions at the full rate, namely men and unmarried women, as well as to married women who have not exercised the option available to them. By the same token, it would be unfair not to take account of the payment of a widow' s pension equivalent to a full State pension, inasmuch as that would also give rise to unequal treatment by favouring women in receipt of a widow' s pension in relation to men and married women entitled to a full State pension which would be taken into account in calculating the amount of the bridging pension.
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1. Social security for migrant workers ° Community legislation ° Scope ratione personae ° German national residing in Germany, pursuing an activity as a self-employed person as to one half in that State and one half in the Netherlands ° Inclusion

(Regulation No 1408/71 of the Council, Art. 1(a)(ii) and Annex I.I)

2. Social security for migrant workers ° Legislation applicable ° Self-employed person pursuing activities in two Member States and residing in one of them ° Legislation of the State of residence

(Regulation No 1408/71 of the Council, Art. 14a(2))

Summary

1. It follows from Annex I.I to Regulation No 1408/71, which provides in relation to the Netherlands that any person pursuing an activity or occupation without a contract of employment is to be considered a self-employed person within the meaning of Article 1(a)(ii) of the regulation, that possession of the status of a self-employed person does not depend upon any residence condition in that Member State.

It follows that a German national who is resident in Germany and pursues an activity as a self-employed person as to approximately one half in that State and one half in the Netherlands must be deemed to be a self-employed person falling within the scope ratione personae of Regulation No 1408/71, notwithstanding the fact that he does not fulfil the residence condition laid down by the Netherlands legislation for affiliation to the Netherlands social security scheme.

2. Article 14a of Regulation No 1408/71 must be interpreted as meaning that the legislation applicable to a German national who is resident in Germany and who pursues an activity as a self-employed person as to one half in that State and one half in the Netherlands is that of Germany.
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Tax provisions ° Harmonization of laws ° Turnover taxes ° Common system of value added tax ° Exemptions provided for under the Sixth Directive ° Exemption for the letting of immovable property ° Definition ° Consideration paid for the surrender of a lease ° Included ° Tax demanded under the Member States' power to limit the scope of the exemption ° Not permissible

(Council Directive 77/388, Art. 13B(b))

Summary

The term "letting of immovable property" used in Article 13B(b) of the Sixth Directive (77/388) on the harmonization of the laws of the Member States relating to turnover taxes to define a transaction which is compulsorily exempt from VAT covers the case where a tenant, for consideration, surrenders his lease and returns the immovable property to his immediate landlord.

The same provision, which allows Member States to apply, in addition to the specified exceptions, further exclusions to the scope of the exemption for the letting of immovable property, does not authorize them to tax such consideration when the rent paid under the lease was exempt under the said rule. The relations created by a lease cannot be broken up.
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1. EEC Treaty - Fourth indent of Article 220 - Convention on Jurisdiction and Enforcement of Judgments - Connection of Treaty with both the Convention and the national provisions referred to by the Convention

(EEC Treaty, Art. 220; Convention of 27 September 1968)

2. Community law - Principles - Equal treatment - Discrimination on grounds of nationality - National provision authorizing seizure based on the presumption of foreseeable difficulties in the event of a judgment being enforced abroad - Presumption not justified where enforcement takes place in a Member State party to the Brussels Convention - Unlawful

(EEC Treaty, Arts 7 and 220; Convention of 27 September 1968)

Summary

1. By providing that the Member States shall, so far as is necessary, enter into negotiations with each other with a view to ensuring for the benefit of their nationals the simplification of formalities governing the reciprocal recognition and enforcement of judgments of courts and tribunals, the purpose of the fourth indent of Article 220 of the Treaty is to facilitate the working of the common market through the adoption of rules of jurisdiction for disputes relating thereto and the elimination, as far as is possible, of diffculties concerning the recognition and enforcement of judgments in the territory of the Contracting States. It follows that the provisions of the Brussels Convention of 27 September 1968 on Jurisdiction and the Enforcement of Judgments in Civil and Commercial Matters, concluded on the basis of that article and within the framework defined by it, and also the national provisions to which the Convention refers, are linked to the EEC Treaty.

2. Article 7 of the Treaty, read in conjunction with Article 220 thereof and the Brussels Convention, precludes a national provision of civil procedure which, in the case of a judgment to be enforced within national territory, authorizes seizure only on the ground that it is probable that enforcement will otherwise be made impossible or substantially more difficult but, in the case of a judgment to be enforced in another Member State, authorizes seizure simply on the ground that enforcement is to take place abroad.

The distinction made by such a provision is not justified by objective circumstances, since all the Member States are Contracting Parties to the Brussels Convention and the conditions for enforcing judgments and the risks attached to the difficulties raised by enforcement are the same.
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1. Preliminary rulings - Jurisdiction of the Court - Reference for a ruling on the interpretation of the Treaty - Impossible for a party to the main proceedings to challenge the jurisdiction of the Court

(EEC Treaty, Art. 177)

2. Preliminary rulings - Admissibility - Impossible for a party to the main proceedings to challenge the admissibility of the question by arguing that the national court took erroneous findings into account in making the reference

(EEC Treaty, Art. 177)

3. Competition - Community rules - Undertaking - Concept - Eurocontrol an international organization - Activities connected with the exercise of public authority - Excluded

(EEC Treaty, Arts 86 and 90)

Summary

1. The Court has jurisdiction to give preliminary rulings on the interpretation of Treaty provisions pursuant to Article 177 of the Treaty, which establishes direct cooperation between the Court and national courts or tribunals by way of a non-contentious procedure excluding any initiative of the parties who are merely invited to be heard.

Therefore, if a national court refers a question on the interpretation of the Treaty to the Court, a party to the main proceedings may not effectively challenge the jurisdiction of the Court.

2. A party to the main proceedings may not effectively challenge the admissibility of a question submitted for a preliminary ruling on the ground that the national court based its decision to set in motion the procedure under Article 177 of the Treaty on findings which the party claims are incorrect.

3. Articles 86 and 90 of the Treaty are to be interpreted as meaning that an international organization such as Eurocontrol does not constitute an undertaking within the meaning of those articles.

Taken as a whole, Eurocontrol' s activities, including the collection of route charges on behalf of the Contracting States, are connected with their nature, their aim and the rules to which they are subject, to the exercise of powers relating to the control and supervision of air space which are typically those of a public authority and are not of an economic nature justifying the application of the Treaty rules of competition.
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1. Aid granted by States - Concept - Grant of a tax exemption to certain undertakings by the public authorities - Included

(EEC Treaty, Art. 92(1))

2. Aid granted by States - Existing aid and new aid - Distinction also applicable to aid granted to undertakings covered by Article 90(2) of the Treaty - Consequence - Aid introduced in Spain before the date of accession - Classification of existing aid

(EEC Treaty, Arts 90(2), 92 and 93)

Summary

1. A measure by which the public authorities grant to certain undertakings a tax exemption which, although not involving a transfer of State resources, places the persons to whom the tax exemption applies in a more favourable financial situation than other taxpayers constitutes State aid within the meaning of Article 92(1) of the Treaty.

2. The distinction which Article 93 of the Treaty draws between existing aid and new aid is equally applicable to State aid granted to public undertakings responsible for the management of services of general economic interest or having the character of a revenue-producing monopoly, which are covered by Article 90(2). It follows that such aid, where it has the character of existing aid may, as long as the Commission has not found it to be incompatible with the common market, continue to be implemented, whether or not it is capable of falling outside the scope of the prohibition of Article 92 by virtue of Article 90(2) of the Treaty.

The rules on existing aid must be applied in the case of aid implemented in Spain by a law prior to the accession of that Member State to the European Communities.
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Environment ° Assessment of the effects of certain projects on the environment ° Directive 85/337 ° Belated national implementing measures waiving the obligation to carry out an assessment in respect of consent procedures initiated before the measures came into force but after the expiry of the deadline for transposition ° Not permissible

(Council Directive 85/337, Art. 12(1))

Summary

Article 12(1) of Directive 85/337 on the assessment of the effects of certain public and private projects on the environment must be interpreted as not permitting a Member State which has transposed the directive into national law after 3 July 1988, the deadline for transposition, to waive, by a transitional provision, for projects in respect of which the consent procedure was already initiated before the entry into force of the national law transposing the directive, but after 3 July 1988, the obligations concerning the environmental impact assessment required by the directive.
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Social policy ° Equal treatment for men and women in matters of social security ° Directive 79/7 ° Derogation allowed for the grant of increases in old-age benefits for dependent wives ° National rules attenuating but not abolishing pre-existing inequality by allowing certain women to have the increases ° Permissible

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

Summary

Article 7(1)(d) of Council Directive 79/7 does not preclude a Member State which provided for increases in long-term old-age benefits in respect of a dependent spouse to be granted only to men from abolishing that discrimination solely with regard to women who fulfil certain conditions.

The purpose of the directive is to implement progressively the principle of equal treatment for men and women in matters of social security and it would be incompatible with that purpose and likely to jeopardize implementation of that principle if the directive were to be interpreted as meaning that in the case of benefits which a Member State has excluded from the scope of the directive pursuant to Article 7(1)(d) it could no longer rely on the derogation provided for by that provision if it adopted a measure which has the effect of reducing the extent of unequal treatment based on sex.
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Tax provisions ° Harmonization of laws ° Turnover tax ° Common system of value added tax ° Sixth Directive ° Scope ° Sale by a taxable person of an item of property partly reserved for his private use ° Reserved part excluded from the VAT system ° Right to deduct limited to the part used for business purposes

(Council Directive 77/388, Arts 2(1), 17(2) and 20(2))

Summary

Where a taxable person within the meaning of Article 2(1) of the Sixth Directive (77/388) on the harmonization of the laws of the Member States relating to turnover taxes sells property part of which he had chosen not to use for business purposes but to reserve for his private use, he does not act with respect to the sale of that part as a taxable person. Such a transaction is not, therefore, liable to VAT.

There is no provision in the Directive which precludes a taxable person who wishes to retain part of an item of property amongst his private assets from excluding it from the VAT system. In such a case, apportionment between the part allocated to the taxable person' s business activities and the part retained for private use must be based on the proportions of private and business use in the year of acquisition and not on a geographical division. The taxable person must, moreover, throughout his period of ownership of the property in question, demonstrate an intention to retain part of it amongst his private assets.

Where the taxable person has made that choice at the time of acquiring the property, only the part of the property assigned to his business is to be taken into account for the application of Article 17(2) of the Directive regarding the right to deduct input tax, and the adjustment of such deductions under Article 20(2) must be limited to that part.
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Social policy ° Equal treatment for men and women in matters of social security ° Directive 79/7 ° Article 4(1) ° Direct effect ° National legislation limiting the period prior to the bringing of a claim for benefit for incapacity for work in respect of which arrears are payable ° Whether permissible ° Directive not properly transposed prior to the bringing of the claim ° Not relevant

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

Summary

The right conferred on women by the direct effect of 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 to claim benefits for incapacity for work under the same conditions as men must be exercised under the conditions determined by national law, provided that those conditions are no less favourable than those relating to similar domestic actions and that they are not framed so as to render virtually impossible the exercise of rights conferred by Community law.

It follows that, in so far as those conditions are satisfied, Community law does not preclude the application, to a claim based on the direct effect of Directive 79/7, of a rule of national law which merely limits the period prior to the bringing of the claim in respect of which arrears of benefit are payable, even where that directive has not been properly transposed within the prescribed period in the Member State concerned.
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Free movement of goods ° Customs duties ° Charges having equivalent effect ° Contribution levied on exports of agricultural products ° Not permissible ° Criteria

(EEC Treaty, Arts 9 and 12)

Summary

Articles 9 and 12 of the Treaty, which prohibit between Member States customs duties on imports and exports and all charges having equivalent effect, preclude national legislation from levying a compulsory contribution on exports of agricultural products to other Member States, if the contribution in question is not levied on account of inspections carried out in order to fulfil obligations under provisions of Community law, if it is applied only to exports of the products in question and does not relate to a general system of internal dues applied systematically and in accordance with the same criteria, irrespective of the origin, exporting country or destination of the goods subject to it and, lastly, if it does not represent consideration for a specific or individual benefit provided to the trader in an amount proportionate to that service.
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Convention on Jurisdiction and the Enforcement of Judgments ° Exclusive jurisdiction ° Proceedings which have as their object "rights in rem in immovable property or tenancies of immovable property" ° Definition ° Claim for compensation for the use of real property following the annulment of a transfer of ownership ° Excluded ° Calculation of compensation according to the principles of the law on tenancies ° No effect

(Convention of 27 September 1968, Art. 16(1))

Summary

A claim for compensation for use of a dwelling after the annulment of a transfer of ownership is not included in the matters governed by Article 16(1) of the Convention on Jurisdiction and the Enforcement of Judgments in Civil and Commercial Matters, as amended by the Convention on the Accession of the Kingdom of Denmark, Ireland and the United Kingdom of Great Britain and Northern Ireland.

Article 16 must not be given a wider interpretation than is required by its objective, since it results in depriving the parties of the choice of forum which would otherwise be theirs and, in certain cases, in their being brought before a court which is not that of any of them. The fact that the compensation payable is to be calculated according to the principles governing tenancies does not justify the application of Article 16(1) to a situation where no tenancy is involved, since where there is no relationship of landlord and tenant, which is governed by special legislative provisions, some of a mandatory nature, of the State where the immovable property which is the subject of the lease is situated, the reasons, relating to the complex nature of that relationship and the interest of the State in which the property is situated in ensuring that those provisions are complied with, which justify the exclusive jurisdiction conferred by that provision on the courts of that State in cases concerning tenancies do not apply.
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1. State aid ° Concept ° Financial assistance granted to an undertaking by a Member State ° Criterion of assessment ° Reasonableness of the operation for a private investor pursuing a medium or long-term policy

(EEC Treaty, Art. 92(1))

2. State aid ° Prohibition ° Derogations ° Aid granted not contributing to the development of a region or a sector and capable of affecting trade between Member States ° Aid not within the derogations laid down in Article 92(3)(a) and (c) of the Treaty

(EEC Treaty, Art. 92(3)(a) and (c))

Summary

1. In order to determine whether investment by public authorities in the capital of an undertaking, in whatever form, is in the nature of State aid within the meaning of Article 92 of the Treaty, it is necessary to consider whether in similar circumstances a private investor of a size comparable to that of the bodies administering the public sector might have provided capital of such an amount.

Although the conduct of the private investor, with which the intervention of a public investor pursuing economic policy aims must be compared, need not be the conduct of an ordinary investor laying out capital with a view to realizing a profit in the relatively short term, it must at least be the conduct of a private holding company or a private group of undertakings pursuing a structural policy, whether general or sectoral, and guided by prospects of profitability in the longer term.

2. Aid in the form of an injection of capital granted to an undertaking, which is insufficient to re-establish its profitability, does not form part of a satisfactory restructuring programme, is used to offset losses and reduce debts and could have a negative impact on Community competitors by maintaining the undertaking' s competitiveness through artificially improving its financial position, is of such a nature as to preclude the application to it of one of the derogations from the prohibition on aid laid down in Article 92(3)(a) and (c) of the Treaty.
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Common Customs Tariff ° Tariff headings ° Women' s or girls' knitted pyjamas within the meaning of heading 61.08 of the Combined Nomenclature ° Set of two garments which, according to their appearance, are intended mainly to be worn in bed ° Included ° Possibility of such use ° Insufficient factor to justify classification as pyjamas

Summary

Heading 61.08 ("women' s or girls' ... pyjamas, ..., knitted or crocheted") of the Combined Nomenclature of the Common Customs Tariff, as amended by Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff and Regulation No 3174/88 amending Annex I to the latter regulation, must be interpreted as meaning that not only sets of two knitted garments which, according to their outward appearance, are intended to be worn exclusively in bed but also sets used mainly for that purpose must be considered to be pyjamas. However, the mere fact that it is possible to wear in bed a set of two knitted garments, according to the generally accepted practice in the Member State concerned at the time when the goods are there cleared through customs, is not sufficient to justify classification under that heading.