ddrg/super_eurlex huggingface dataset:
3

Recitals 7, 9, 11, 12 and 71 of Regulation No 650/2012 are worded as follows: ‘(7) The proper functioning of the internal market should be facilitated by removing the obstacles to the free movement of persons who currently face difficulties in asserting their rights in the context of a succession having cross-border implications. In the European area of justice, citizens must be able to organise their succession in advance. The rights of heirs and legatees, of other persons close to the deceased and of creditors of the succession must be effectively guaranteed. … (9) The scope of this Regulation should include all civil-law aspects of succession to the estate of a deceased person, namely all forms of transfer of assets, rights and obligations by reason of death, whether by way of a voluntary transfer under a disposition of property upon death or a transfer through intestate succession. … (11) This Regulation should not apply to areas of civil law other than succession. For reasons of clarity, a number of questions which could be seen as having a link with matters of succession should be explicitly excluded from the scope of this Regulation. (12) Accordingly, this Regulation should not apply to questions relating to matrimonial property regimes, including marriage settlements as known in some legal systems to the extent that such settlements do not deal with succession matters, and property regimes of relationships deemed to have comparable effects to marriage. The authorities dealing with a given succession under this Regulation should nevertheless, depending on the situation, take into account the winding-up of the matrimonial property regime or similar property regime of the deceased when determining the estate of the deceased and the respective shares of the beneficiaries. … (71) The Certificate should produce the same effects in all Member States. It should not be an enforceable title in its own right but should have an evidentiary effect and should be presumed to demonstrate accurately elements which have been established under the law applicable to the succession or under any other law applicable to specific elements, such as the substantive validity of dispositions of property upon death. ...’
12

Recitals 16 and 17 of Commission Decision 2013/448/EU of 5 September 2013 concerning national implementation measures for the transitional free allocation of greenhouse gas emission allowances in accordance with Article 11(3) of Directive 2003/87 (OJ 2013 L 240, p. 27) are worded as follows. ‘(16) The Commission also notes that the list of installations set out in the German [National Implementation Measures] is incomplete and therefore contravenes Article 11(1) of Directive 2003/87/EC. The list does not include installations producing polymers, in particular S-PVC and E-PVC, and vinyl chloride monomer (VCM) with the quantities of allowances intended to be allocated to each of these installations situated within the territory of Germany, to which that Directive applies and which are referred to in Section 5.1 of the Commission’s guidance on the interpretation of Annex I to Directive [2003/87], endorsed by the Climate Change Committee on 18 March 2010. In this regard, the Commission is aware of the opinion brought forward by Germany that the production of polymers, in particular S-PVC and E-PVC, and VCM is not covered by Annex I to Directive [2003/87]. The Commission considers that polymers, including S-PVC and E-PVC, and VCM, satisfy the definition of the relevant activity (production of bulk organic chemicals) in Annex I to Directive [2003/87]. Accordingly, in close cooperation with Member States and the industry sectors concerned corresponding product benchmarks for S-PVC, E-PVC and VCM were derived as set out in Annex I to Decision [2011/278]. (17) The Commission notes that the fact that the German list of installations is incomplete has undue effects on the allocation on the basis of the heat benchmark subinstallation for installations listed in point E of Annex I to this Decision exporting heat to installations producing bulk organic chemicals. Whereas only heat exports to an installation or other entity not covered by Directive [2003/87] give rise to free allocation on the basis of the heat benchmark subinstallation, in the German NIMs, heat exports to installations carrying out activities within the scope of Annex I to Directive [2003/87] are taken into account for the allocation to installations listed in point E of Annex I to this Decision. Consequently, the proposed allocations to the installations listed in point E of Annex I are not consistent with the allocation rules. The Commission therefore objects to the allocation to the installations listed in point E of Annex I to this Decision.’
5

Chapter III of Regulation No 1072/2009, entitled ‘Cabotage’, includes Article 8 thereof, which provides in paragraphs 1 and 2: ‘1. Any haulier for hire or reward who is a holder of a Community licence and whose driver, if he is a national of a third country, holds a driver attestation, shall be entitled, under the conditions laid down in this Chapter, to carry out cabotage operations. 2. Once the goods carried in the course of an incoming international carriage have been delivered, hauliers referred to in paragraph 1 shall be permitted to carry out, with the same vehicle, or, in the case of a coupled combination, the motor vehicle of that same vehicle, up to three cabotage operations following the international carriage from another Member State or from a third country to the host Member State. The last unloading in the course of a cabotage operation before leaving the host Member State shall take place within 7 days from the last unloading in the host Member State in the course of the incoming international carriage. Within the time limit referred to in the first subparagraph, hauliers may carry out some or all of the cabotage operations permitted under that subparagraph in any Member State under the condition that they are limited to one cabotage operation per Member State within 3 days of the unladen entry into the territory of that Member State.’
3

The Gesetz über die Besteuerung bei Auslandsbeziehungen (Außensteuergesetz) (Foreign Transaction Tax Law), in the version resulting from the Gesetz zum Abbau von Steuervergünstigungen und Ausnahmeregelungen (Law on the Reduction of Tax Advantages and Exemptions) of 16 May 2003 (BGBl. 2003 I, p. 660) (‘the AStG’), provides, in Paragraph 1, entitled ‘Correction of income’: ‘(1) If a taxpayer’s income from business relations with a related party is reduced as a result of the fact that, in connection with such business relations abroad, it agrees to terms that depart from those that would have been agreed on by unrelated third parties under the same or similar circumstances, then, without prejudice to other provisions, its income must be declared as if it had been earned under terms agreed upon between unrelated third parties. (2) A party is related to a taxpayer if: 1. the party has a direct or indirect shareholding in that taxpayer of at least 25% (substantial shareholding) or can exercise direct or indirect influence over the taxpayer or, conversely, where the taxpayer has a substantial shareholding in that party or can exercise direct or indirect influence over that party; or 2. a third party has a substantial shareholding in that party or taxpayer, or can exercise direct or indirect influence over the party or the taxpayer; or 3. the party or the taxpayer is in a position, when agreeing the terms of a business relationship, to exercise an influence on the other which has its source outside that business relationship or if one of those parties has a particular interest in the other’s generation of income. (3) If, in accordance with Paragraph 162 of the Abgabeordnung [Fiscal Code], it is necessary to estimate the income referred to in subparagraph 1, the reference point for that estimate is, in the absence of another adequate point of reference, the return on the capital invested in the undertaking or the profit margin that experience and use allow in normal circumstances. (4) A business relationship, within the meaning of subparagraphs 1 and 2, shall mean any relationship falling within the law of obligations, which is not agreed in the company statutes and which is part of the activity of either the taxpayer or the related party to which Paragraphs 13, 15, 18 or 21 of the Einkommensteuergesetz [Law on Income Tax] are applicable or which, in the case of a related party which is non-resident, would be applicable if the activity were carried out in Germany.’
16

Article 1 of that decision, headed ‘Market stability reserve’, provides: ‘1. [An MSR] shall be established in 2018 and the placing of allowances in the [MSR] shall operate from 1 January 2019. 2. The quantity of 900 million allowances deducted from auctioning volumes during the period 2014-2016, as determined in Regulation (EU) No 176/2014 pursuant to Article 10(4) of Directive 2003/87/EC, shall not be added to the volumes to be auctioned in 2019 and 2020 but shall instead be placed in the [MSR]. 3. Allowances not allocated to installations pursuant to Article 10a(7) of Directive 2003/87/EC and allowances not allocated to installations because of the application of Article 10a(19) and (20) of that Directive shall be placed in the [MSR] in 2020. The Commission shall review Directive 2003/87/EC in relation to those unallocated allowances and, if appropriate, submit a proposal to the European Parliament and to the Council. 4. The Commission shall publish the total number of allowances in circulation each year, by 15 May of the subsequent year. … 5. Each year, a number of allowances equal to 12% of the total number of allowances in circulation, as set out in the most recent publication as referred to in paragraph 4 of this Article, shall be deducted from the volume of allowances to be auctioned by the Member States under Article 10(2) of Directive 2003/87/EC and shall be placed in the [MSR] over a period of 12 months beginning on 1 September of that year, unless the number of allowances to be placed in the [MSR] would be less than 100 million. In the first year of [operation of the MSR], placements shall also take place between 1 January and 1 September of that year of 8% (representing 1% for each calendar month) of the total number of allowances in circulation as set out in the most recent publication. Without prejudice to the total amount of allowances to be deducted pursuant to this paragraph, until 31 December 2025, allowances referred to in point (b) of the first subparagraph of Article 10(2) of Directive 2003/87/EC shall not be taken into account when determining Member States’ shares contributing to that total amount. 6. In any year, if the total number of allowances in circulation is less than 400 million, 100 million allowances shall be released from the [MSR] and added to the volume of allowances to be auctioned by the Member States under Article 10(2) of Directive 2003/87/EC. Where fewer than 100 million allowances are in the [MSR], all allowances in the [MSR] shall be released under this paragraph. 7. In any year, if paragraph 6 of this Article is not applicable and measures are adopted under Article 29a of Directive 2003/87/EC, 100 million allowances shall be released from the [MSR] and added to the volume of allowances to be auctioned by the Member States under Article 10(2) of Directive 2003/87/EC. Where fewer than 100 million allowances are in the [MSR], all allowances in the [MSR] shall be released under this paragraph. …’
5

Article 7 of the same directive, entitled ‘Misleading omissions’, is worded as follows: ‘1. A commercial practice shall be regarded as misleading if, in its factual context, taking account of all its features and circumstances and the limitations of the communication medium, it omits material information that the average consumer needs, according to the context, to take an informed transactional decision and thereby causes or is likely to cause the average consumer to take a transactional decision that he would not have taken otherwise. 2. It shall also be regarded as a misleading omission when, taking account of the matters described in paragraph 1, a trader hides or provides in an unclear, unintelligible, ambiguous or untimely manner such material information as referred to in that paragraph or fails to identify the commercial intent of the commercial practice if not already apparent from the context, and where, in either case, this causes or is likely to cause the average consumer to take a transactional decision that he would not have taken otherwise. 3. Where the medium used to communicate the commercial practice imposes limitations of space or time, these limitations and any measures taken by the trader to make the information available to consumers by other means shall be taken into account in deciding whether information has been omitted. 4. In the case of an invitation to purchase, the following information shall be regarded as material, if not already apparent from the context: (a) the main characteristics of the product, to an extent appropriate to the medium and the product; (b) the geographical address and the identity of the trader, such as his trading name and, where applicable, the geographical address and the identity of the trader on whose behalf he is acting; (c) the price inclusive of taxes, or where the nature of the product means that the price cannot reasonably be calculated in advance, the manner in which the price is calculated, as well as, where appropriate, all additional freight, delivery or postal charges or, where these charges cannot reasonably be calculated in advance, the fact that such additional charges may be payable; (d) the arrangements for payment, delivery, performance and the complaint handling policy, if they depart from the requirements of professional diligence; (e) for products and transactions involving a right of withdrawal or cancellation, the existence of such a right. 5. Information requirements established by [EU] law in relation to commercial communication including advertising or marketing, a non-exhaustive list of which is contained in Annex II, shall be regarded as material.’
10

Article 54 of Directive 2004/39, entitled ‘Professional secrecy’, is worded as follows: ‘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, [undertakings for collective investment in transferable securities (UCITS)], 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.’
Case C‑289/17

Collect Inkasso OÜ and Others

v

Rain Aint and Others

(Request for a preliminary ruling from the Tartu Maakohus)

Reference for a preliminary ruling — Judicial cooperation in civil and commercial matters — Regulation (EC) No 805/2004 — European enforcement order for uncontested claims — Requirements for certification — Minimum standards for uncontested claims procedures — Rights of the debtor — No indication of the address of the institution to which a notice may be addressed contesting the claim or before which an appeal against the decision may be brought)

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

Judicial cooperation in civil matters — Creation of a European Enforcement Order for uncontested claims — Regulation No 805/2004 — Enforcement orders which may be certified — Court decision served without indication of the address of the court to be used to contest the claim — Precluded

(European Parliament and Council Directive 805/2004, Art. 17(a), 18(1)(b))

Article 17(a) and Article 18(1)(b) of Regulation (EC) No 805/2004 of the European Parliament and of the Council of 21 April 2004 creating a European Enforcement Order for uncontested claims must be interpreted as meaning that a court judgment delivered without the debtor having been informed of the address of the court to which to respond or before which to appear, or, as appropriate, before which an appeal can be lodged against such a decision, cannot be certified as a European Enforcement Order.

(see para. 39, operative part)
Article 20(2) of Council Regulation (EC) No 44/2001 of 22 December 2000 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters must be interpreted as meaning that, in a situation such as that at issue in the main proceedings, it gives an employer the right to bring, before the court properly seised of the original proceedings brought by an employee, a counter-claim based on a claim-assignment agreement concluded, after the introduction of the original proceedings, between the employer and the original holder of that claim.

As regards counter-claims, the rule in Article 6, point 3, of Regulation No 44/2001 has been incorporated in Article 20(2) of that regulation (judgment of 22 May 2008, Glaxosmithkline and Laboratoires Glaxosmithkline, C‑462/06, EU:C:2008:299, paragraph 22). However, it is apparent from the very wording of Article 20(2) of Regulation No 44/2001 that the recourse, by the employee, to rules of jurisdiction more favourable to his interests should not affect the right to bring a counter-claim in the court in which the original claim is pending. It follows that, provided that the choice by the employee of the court having jurisdiction to examine his application is respected, the objective of favouring that employee is achieved and there is no reason to limit the possibility of examining that claim together with a counter-claim within the meaning of Article 20(2) of Regulation No 44/2001.

Finally, since the employer does not know in advance the court seised of the original proceedings brought by the employee, the fact that it did not acquire the claims on which the counter-claim is based until after the court was seised cannot be relevant.

(see paras 26-28, 33, 34, operative part)
Case C‑159/17

Întreprinderea Individuală Dobre M. Marius

v

Ministerul Finanţelor Publice — A.N.A.F. — D.G.R.F.P. Galaţi — Serviciul Soluţionare Contestaţii

and

A.N.A.F — D.G.R.F.P. Galaţi — A.J.F.P. Constanţa — Serviciul Inspecţie Fiscală Persoane Fizice 2 Constanţa

(Request for a preliminary ruling from the Curtea de Apel Constanţa)

(Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Revocation of identification for VAT purposes — Obligation to pay VAT collected in the period during which the VAT identification number is revoked — Non-recognition of the right to deduct VAT relating to purchases made during that period)

Summary — Judgment of the Court (Tenth Chamber), 7 March 2018

Harmonisation of fiscal legislation — Common system of value added tax — Deduction of input tax — Right to deduction — Conditions — Substantive requirements — Formal requirements — Taxpayer who has failed to fulfil those requirements thereby preventing the tax authority from establishing compliance with the substantive requirements or evasion — Penalty — Loss of the right to deduct — Lawfulness

(Council Directive 2006/112, Arts 167 to 169, 179, 213(1), 214(1), and 273, as amended by Directive 2010/45)

Articles 167 to 169 and 179, Articles 213(1) and 214(1), and Article 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as not precluding national legislation, such as that at issue in the main proceedings, which allows tax authorities to refuse a taxable person the right to deduct value added tax when it is established that, on account of the alleged infringements committed by that person, the tax authorities could not have access to the information necessary to establish that the substantive requirements giving rise to the right to deduct input value added tax paid by that taxable person have been satisfied or that that person acted fraudulently in order to enjoy that right, a matter which it is for the referring court to ascertain.

In particular, failure to file a VAT return that would allow VAT to be applied and monitored by the tax authorities is liable to prevent the correct collection of the tax and, therefore, to compromise the proper functioning of the common system of VAT. Therefore, EU law does not prevent such infringements from being considered to amount to tax fraud and the right to deduct being refused in such a case (judgment of 28 July 2016, Astone, C‑332/15, EU:C:2016:614, paragraph 56).

(see paras 41, 42, operative part)