ddrg/super_eurlex huggingface dataset:
9

Paragraph 143a of the ASVG, on the rehabilitation allowance, states, in subparagraphs 1 and 2 thereof: ‘(1) Persons in respect of whom, upon application, it has been established via official decision that [their situation of temporary invalidity is expected to last for a period of at least six months and that they are not eligible for occupational rehabilitation measures or a retirement pension] shall be entitled to the rehabilitation allowance for the duration of the temporary invalidity (incapacity for work) with effect from the relevant date … The continued existence of the temporary invalidity (incapacity for work) is to be checked by the sickness insurance institution as part of case management whenever required, but in any event at the end of a period of one year of the rehabilitation allowance being granted by the last appraisal, specifically via the Kompetenzzentrum Begutachtung (Competence Centre for appraisals) … The determination as to whether there is entitlement to the rehabilitation allowance and as to its withdrawal is made by decision of the pension insurance institution. (2) The rehabilitation allowance is payable up to the amount of the sickness benefit … and, from the 43rd day, the amount of the increased sickness benefit …, which would have been payable on the basis of the last [activity as an employed person warranting] compulsory insurance under the sickness insurance scheme …’
8

Under Article 19 of that directive, entitled ‘Calculation of the [APRC]’: ‘1. The [APRC], equating, on an annual basis, to the present value of all commitments (drawdowns, repayments and charges), future or existing, agreed by the creditor and the consumer, shall be calculated in accordance with the mathematical formula set out in Part I of Annex I. 2. For the purpose of calculating the [APRC], the total cost of the credit to the consumer shall be determined, with the exception of any charges payable by the consumer for non-compliance with any of his commitments laid down in the credit agreement and charges other than the purchase price which, for purchases of goods or services, he is obliged to pay whether the transaction is effected in cash or on credit. The costs of maintaining an account recording both payment transactions and drawdowns, the costs of using a means of payment for both payment transactions and drawdowns, and other costs relating to payment transactions shall be included in the total cost of credit to the consumer unless the opening of the account is optional and the costs of the account have been clearly and separately shown in the credit agreement or in any other agreement concluded with the consumer. 3. The calculation of the [APRC] shall be based on the assumption that the credit agreement is to remain valid for the period agreed and that the creditor and the consumer will fulfil their obligations under the terms and by the dates specified in the credit agreement. 4. In the case of credit agreements containing clauses allowing variations in the borrowing rate and, where applicable, charges contained in the [APRC] but unquantifiable at the time of calculation, the [APRC] shall be calculated on the assumption that the borrowing rate and other charges will remain fixed in relation to the initial level and will remain applicable until the end of the credit agreement. 5. Where necessary, the additional assumptions set out in Annex I may be used in calculating the [APRC]. If the assumptions set out in this Article and in Part II of Annex I do not suffice to calculate the [APRC] in a uniform manner or are not adapted any more to the commercial situations in the market, the Commission may determine the necessary additional assumptions for the calculation of the annual percentage rate of charge, or modify the existing ones. …’
3

Article 10 of the Sixth Directive provided: ‘1. (a) “Chargeable event” shall mean the occurrence by virtue of which the legal conditions necessary for tax to become chargeable are fulfilled. (b) The tax becomes “chargeable” when the tax authority becomes entitled under the law at a given moment to claim the tax from the person liable to pay, notwithstanding that the time of payment may be deferred. 2. The chargeable event shall occur and the tax shall become chargeable when the goods are delivered or the services are performed. … Supplies of services which give rise to successive statements of account or payments shall be regarded as being completed at the time when the periods to which such statements of account or payments pertain expire. … By way of derogation from the above provisions, Member States may provide that the tax shall become chargeable, for certain transactions or for certain categories of taxable person, either: – no later than the issue of the invoice or of the document serving as invoice, or – no later than receipt of the price, or – where an invoice or document serving as invoice is not issued, or is issued late, within a specified period from the date of the chargeable event. …’
32

In those circumstances, the Cour de cassation (the Court of Cassation) decided to stay proceedings and to refer the following question to the Court for a preliminary ruling: ‘Must [Article] 11 of Regulation [No 574/72] and [Article] 19 of Regulation [No 987/2009] be interpreted as meaning that an E 101 Certificate issued by the institution designated by the competent authority of a Member State, under Article 14(1) and (2)(b) of Regulation No 1408/71 … or an A 1 Certificate issued under Article 13(1) of Regulation No 883/2004 … is binding on the courts of the Member State in which the work is carried out when it comes to determining the legislation applicable, not only as regards the social security system but also as regards employment law, where such legislation defines the obligations of employers and the rights of employees, so that, having heard the arguments of the parties, those courts can disregard the abovementioned certificates only if, on the basis of an assessment of specific evidence, collected in the course of the judicial investigation, which supports the conclusion that the certificates were fraudulently obtained or relied on and which the issuing institution failed to take into account within a reasonable time, the said courts make a finding of fraud, comprised, as regards its objective element, by the failure to meet the conditions laid down in either of the aforementioned provisions of Regulations [No 574/72] and [No 987/2009] and, as regards its subjective element, by the intention of the accused person to evade or circumvent the conditions for the issue of that certificate, in order to obtain the advantages attaching thereto?’
7

The HS Explanatory Note relating to heading 7403 provides, inter alia: ‘This heading further covers cast and sintered slabs, bars, rods and ingots, etc., provided they have not been worked after production otherwise than by simple trimming or de-scaling (to remove the set or top surface consisting largely of cuprous oxide) or by shaving, chipping, grinding, etc., to eliminate setting or other casting defects or which have been machined on one surface for inspection purposes (quality control). Sintered products are obtained from copper powder or copper alloy powders or from copper powder mixed with other metal powders, by pressing (compacting) and sintering (heating to an appropriate temperature below the fusion point of the metals). In the sintered state the products are porous and of low strength and are normally rolled, extruded, forged, etc., to achieve useful density. These rolled, etc., products are excluded (e.g., headings 74.07, 74.09). The heading also includes wire bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, wire drawing stock (wire-rod) or tubes. Subject to the above-mentioned conditions concerning working after production, the cast bars and rods of this heading may include, in particular: (1) Products (sometimes known as “jets”), accurately cast in special moulds, of round, square or hexagonal section and usually not exceeding 1 m in length. (2) Longer products obtained by the continuous casting process in which molten metal is poured continuously into a water-cooled mould where it is rapidly solidified. Both the “jets” and the continuously cast bars are often used for the same purposes as rolled, drawn or extruded bars.’
5

Article 39(2) to (4) of the Zakon o davku na dodano vrednost (Law on value added tax, ‘the ZDDV‑1’) provides: ‘(2) In the case of cancellation, return of the goods or reduction of the price after the supply, the taxable amount shall be reduced accordingly. A taxable person may adjust (reduce) the amount of VAT declared if he informs the purchaser in writing of the amount of VAT in respect of which the purchaser has no right of deduction. (3) A taxable person may also 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, he will not be reimbursed or fully reimbursed. The taxable person may make a similar adjustment where he 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, he 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 he has claimed an adjustment to the taxable amount in accordance with this paragraph, he 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 claims which he has lodged in a procedure for reaching an arrangement with creditors or in insolvency proceedings.’
6

Article 27 of Decision 2013/255, as amended, provides, in its paragraphs 1 to 4: ‘1. Member States shall take the necessary measures to prevent the entry into, or transit through, their territories of the persons responsible for the violent repression against the civilian population in Syria, persons benefiting from or supporting the regime, and persons associated with them, as listed in Annex I. 2. In accordance with the assessments and determinations made by the Council in the context of the situation in Syria as set out in recitals 5 to 11, Member States shall also take the necessary measures to prevent the entry into, or transit through, their territories of: (a) leading businesspersons operating in Syria; (b) members of the Assad or Makhlouf families; (c) Syrian Government Ministers in power after May 2011; (d) members of the Syrian Armed Forces of the rank of “colonel” and the equivalent or higher in post after May 2011; (e) members of the Syrian security and intelligence services in post after May 2011; (f) members of regime-affiliated militias; or (g) persons operating in the chemical weapons proliferation sector, … 3. Persons within one of the categories referred to in paragraph 2 shall not be included or retained on the list of persons and entities in Annex I if there is sufficient information that they are not, or are no longer, associated with the regime or do not exercise influence over it or do not pose a real risk of circumvention. 4. All listing decisions shall be made on an individual and case-by-case basis taking into account the proportionality of the measure.’
3

The 12th, 13th, 16th, and 20th recitals of Directive 93/13 are worded as follows: ‘Whereas, however, as they now stand, national laws allow only partial harmonisation to be envisaged; whereas, in particular, only contractual terms which have not been individually negotiated are covered by this Directive; whereas Member States should have the option, with due regard for the Treaty, to afford consumers a higher level of protection through national provisions that are more stringent than those of this Directive; Whereas the statutory or regulatory provisions of the Member States which directly or indirectly determine the terms of consumer contracts are presumed not to contain unfair terms; whereas, therefore, it does not appear to be necessary to subject the terms which reflect mandatory statutory or regulatory provisions and the principles or provisions of international conventions to which the Member States or the Community are party; whereas in that respect the wording ‘mandatory statutory or regulatory provisions’ in Article 1(2) also covers rules which, according to the law, shall apply between the contracting parties provided that no other arrangements have been established; … Whereas the requirement of good faith may be satisfied by the seller or supplier where he deals fairly and equitably with the other party whose legitimate interests he has to take into account; … Whereas contracts should be drafted in plain, intelligible language, the consumer should actually be given an opportunity to examine all the terms and, if in doubt, the interpretation most favourable to the consumer should prevail’.
5

Under Article 78 of that code: ‘1. The customs authorities may, on their own initiative or at the request of the declarant, amend the declaration after release of the goods. 2. The customs authorities may, after releasing the goods and in order to satisfy themselves as to the accuracy of the particulars contained in the declaration, inspect the commercial documents and data relating to the import or export operations in respect of the goods concerned or to subsequent commercial operations involving those goods. Such inspections may be carried out at the premises of the declarant, of any other person directly or indirectly involved in the said operations in a business capacity or of any other person in possession of the said documents and data for business purposes. Those authorities may also examine the goods where it is still possible for them to be produced. 3. Where revision of the declaration or post-clearance examination indicates that the provisions governing the customs procedure concerned have been applied on the basis of incorrect or incomplete information, the customs authorities shall, in accordance with any provisions laid down, take the measures necessary to regularise the situation, taking account of the new information available to them.’
38

Finally, as regards the extent of the right to deduct, it is for the referring court to determine whether the works for the extension of the municipal road in question are, or are not, limited to what was necessary to ensure the operation of the limestone quarry by the applicant in the main proceedings. According to the case-law of the Court, if the works for the extension of that road were limited to what was necessary for that purpose, the right to deduct should be recognised for all the costs resulting from those works. By contrast, if those works exceeded what was necessary to ensure the operation of that quarry, the existence of a direct and immediate link between those works and the economic activity of the applicant in the main proceedings would be partially broken, with the result that the right to deduct would have to be recognised only for the input VAT levied on that portion of the costs that was incurred for the works for the extension of the municipal road in question which was objectively necessary to allow the applicant in the main proceedings to carry out its economic activity (see, to that effect, judgment of 14 September 2017, Iberdrola Inmobiliaria Real Estate Investments, C‑132/16, EU:C:2017:683, paragraphs 37 to 39).
6

Article 6 of that directive, entitled ‘Return decision’, provides: ‘1. Member States shall issue a return decision to any third-country national staying illegally on their territory, without prejudice to the exceptions referred to in paragraphs 2 to 5. 2. Third-country nationals staying illegally on the territory of a Member State and holding a valid residence permit or other authorisation offering a right to stay issued by another Member State shall be required to go to the territory of that other Member State immediately. In the event of non-compliance by the third-country national concerned with this requirement, or where the third-country national’s immediate departure is required for reasons of public policy or national security, paragraph 1 shall apply. 3. Member States may refrain from issuing a return decision to a third-country national staying illegally on their territory if the third-country national concerned is taken back by another Member State under bilateral agreements or arrangements existing on the date of entry into force of this Directive. In such a case the Member State which has taken back the third-country national concerned shall apply paragraph 1. 4. Member States may at any moment decide to grant an autonomous residence permit or other authorisation offering a right to stay for compassionate, humanitarian or other reasons to a third-country national staying illegally on their territory. In such cases, no return decision is to be issued. Where a return decision has already been issued, it is to be withdrawn or suspended for the duration of validity of the residence permit or other authorisation offering a right to stay. 5. If a third-country national staying illegally on the territory of a Member State is the subject of a pending procedure for renewing his or her residence permit or other authorisation offering a right to stay, that Member State shall consider refraining from issuing a return decision, until the pending procedure is finished, without prejudice to paragraph 6. …’
7

Under Article 11 of Directive 2006/126: ‘1. Where the holder of a valid national driving licence issued by a Member State has taken up normal residence in another Member State, he may request that his driving licence be exchanged for an equivalent licence. It shall be for the Member State effecting the exchange to check for which category the licence submitted is in fact still valid. 2. Subject to observance of the principle of territoriality of criminal and police laws, the Member State of normal residence may apply its national provisions on the restriction, suspension, withdrawal or cancellation of the right to drive to the holder of a driving licence issued by another Member State and, if necessary, exchange the licence for that purpose. 3. The Member State effecting the exchange shall return the old licence to the authorities of the Member State which issued it and give the reasons for doing so. 4. A Member State shall refuse to issue a driving licence to an applicant whose driving licence is restricted, suspended or withdrawn in another Member State. A Member State shall refuse to recognise the validity of any driving licence issued by another Member State to a person whose driving licence is restricted, suspended or withdrawn in the former State’s territory. …’
9

Article 1(2), (8) and (9) of Directive 2004/18, that article being entitled ‘Definitions’, provided: ‘2. (a) “Public contracts” are contracts for pecuniary interest concluded in writing between one or more economic operators and one or more contracting authorities and having as their object the execution of works, the supply of products or the provision of services within the meaning of this Directive. (b) “Public works contracts” are public contracts having as their object either the execution, or both the design and execution, of works related to one of the activities within the meaning of Annex I or a work, or the realisation, by whatever means, of a work corresponding to the requirements specified by the contracting authority. A “work” means the outcome of building or civil engineering works taken as a whole which is sufficient of itself to fulfil an economic or technical function. (c) “Public supply contracts” are public contracts other than those referred to in (b) having as their object the purchase, lease, rental or hire purchase, with or without option to buy, of products. … (d) “Public service contracts” are public contracts other than public works or supply contracts having as their object the provision of services referred to in Annex II. … 8. … The term “economic operator” shall cover equally the concepts of contractor, supplier and service provider. It is used merely in the interest of simplification. … 9. “Contracting authorities” means the State, regional or local authorities, bodies governed by public law, associations formed by one or several of such authorities or one or several of such bodies governed by public law. A “body governed by public law” means any body: (a) established for the specific purpose of meeting needs in the general interest, not having an industrial or commercial character; (b) having legal personality; and (c) financed, for the most part, by the State, regional or local authorities, or other bodies governed by public law; or subject to management supervision by those bodies; or having an administrative, managerial or supervisory board, more than half of whose members are appointed by the State, regional or local authorities, or by other bodies governed by public law. …’
5

Article 144 of that directive, entitled ‘Withdrawal of authorisation’, is worded as follows: ‘1. The supervisory authority of the home Member State may withdraw an authorisation granted to an insurance or reinsurance undertaking in the following cases: (a) the undertaking concerned does not make use of the authorisation within 12 months, expressly renounces it or ceases to pursue business for more than six months, unless the Member State concerned has made provision for authorisation to lapse in such cases; (b) the undertaking concerned no longer fulfils the conditions for authorisation; (c) the undertaking concerned fails seriously in its obligations under the regulations to which it is subject. The supervisory authority of the home Member State shall withdraw an authorisation granted to an insurance or reinsurance undertaking in the event that the undertaking does not comply with the Minimum Capital Requirement and the supervisory authority considers that the finance scheme submitted is manifestly inadequate or the undertaking concerned fails to comply with the approved scheme within three months from the observation of non-compliance with the Minimum Capital Requirement. 2. In the event of the withdrawal or lapse of authorisation, the supervisory authority of the home Member State shall notify the supervisory authorities of the other Member States accordingly, and those authorities shall take appropriate measures to prevent the insurance or reinsurance undertaking from commencing new operations within their territories. The supervisory authority of the home Member State shall, together with those authorities, take all measures necessary to safeguard the interests of insured persons and, in particular, shall restrict the free disposal of the assets of the insurance undertaking in accordance with Article 140. 3. Any decision to withdraw authorisation shall state the full reasons and shall be communicated to the insurance or reinsurance undertaking concerned.’