ddrg/super_eurlex huggingface dataset:
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1 Free movement of goods - Quantitative restrictions on exports - Measures having equivalent effect - Prohibition on recourse to the procedure for a summary payment order in cases where the order would have to be served on the debtor in another Member State - Whether permissible

(EC Treaty, Art. 34 (now, after amendment, Art. 29 EC))

2 Free movement of goods - Freedom to make payments - Article 73b(2) of the Treaty (now Article 56(2) EC) - Scope - Procedural rules applicable to proceedings for the payment of sums of money - Not covered

(EEC Treaty, Art. 106 (now Art. 73h of the EC Treaty, repealed by the Treaty of Amsterdam); EC Treaty, Art. 73b(2) (now Art. 56(2) EC))

Summary

1 Article 34 of the Treaty (now, after amendment, Article 29 EC) does not preclude national legislation which excludes recourse to the procedure for obtaining summary payment orders where service on the debtor is to be effected in another Member State.

Although the effect of such a provision of national law is to subject traders to different procedural rules according to whether they supply goods within the Member State concerned or export them to other Member States, the fact that nationals might therefore hesitate to sell goods to purchasers established in other Member States is too uncertain and indirect for that provision to be regarded as liable to hinder trade between Member States.

2 Like Article 106 of the EEC Treaty (subsequently Article 73h of the EC Treaty, and repealed by the Treaty of Amsterdam), Article 73b(2) of the Treaty (now Article 56(2) EC) is intended to enable a person liable to pay a sum of money in the context of a supply of goods or services to discharge that contractual obligation voluntarily without undue restriction and to enable the creditor freely to receive such a payment. However, that provision is not applicable to the procedural rules which govern an action by a creditor seeking payment of a sum of money from a recalcitrant debtor.

Accordingly, a national procedural provision which excludes recourse to the special procedure for a summary payment order in cases where the order would have to be served on the debtor in another Member State does not constitute a restriction on the freedom to make payments.
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1 Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Deduction of input tax - Expenditure which is strictly business expenditure - Exclusions provided for under national legislation predating the Sixth Directive - Exclusion from the right to deduct the VAT payable on motor vehicles constituting tools essential to the taxable person's business - Whether permissible

(Council Directives 67/228, Art. 11(4), and 77/388, Art. 17(6))

2 Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Deduction of input tax - Exclusions from the right of deduction - Time allowed under Article 17(6) of the Sixth Directive for the adoption of Community rules - Where the deadline expires before those rules have been implemented - Open to Member States to retain exclusions existing when the Sixth Directive entered into force

Summary

1 Article 11(4) of Second Directive 67/228 on the harmonisation of legislation of Member States concerning turnover taxes authorised Member States to introduce or retain - and Article 17(6) of Sixth Directive 77/388 authorises them to retain - general exclusions from the right to deduct the VAT payable on the purchase of motor cars used by a taxable person for the purposes of his taxable transactions, even where those cars were tools essential to the person's business or where they could not, in specific cases, be used for private purposes by that person.

2 On a proper construction of Article 17(6) of Sixth Directive 77/388 on the harmonisation of legislation of Member States concerning turnover taxes, which provides that before a period of four years at the latest has elapsed from the date of entry into force of that Directive, the Council is to decide what expenditure is not to be eligible for deduction of VAT and that until rules to that effect come into force, Member States may retain all the exclusions provided for under their national legislation as at the time when the Directive enters into force, Member States may retain the exclusions from the right to deduct VAT, even if the Council has not, before expiry of the deadline referred to, identified the expenditure which is not to be eligible for deduction of VAT.
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1. Social security for migrant workers - Legislation applicable - Workers made available on a temporary basis in a Member State other than that in which the employer is established - Legislation of the Member State of establishment - Condition - The employer undertaking must normally carry out its activities in the Member State of establishment

(Council Regulation No 1408/71, Art. 14(1)(a))

2. Social security for migrant workers - Legislation applicable - Workers made available on a temporary basis in a Member State other than that in which the employer is established - E 101 certificate issued by the competent institution of the Member State of establishment - Evidentiary value for social security institutions in other Member States - Limits

(Council Regulations Nos 1408/71 and 574/72, Art. 11(1)(a))

Summary

$$1. Article 14(1)(a) of Regulation No 1408/71, in the version codified by Regulation No 2001/83, is to be interpreted as meaning that, in order to benefit from the advantage afforded by that provision (which, derogating from the rule that a person is to be subject to the legislation of the Member State on whose territory he is employed, allows the undertaking to which he is normally attached to keep him registered with the social security scheme of the Member State on whose territory it is established), an undertaking engaged in providing temporary personnel which, from one Member State, makes workers available on a temporary basis to undertakings based in another Member State must normally carry on its activities in the first State. That requirement is met where the undertaking habitually carries on significant activities in the State in which it is established.

( see paras 21, 29, 33, 40, 45, operative part 1-2 )

2. Article 11(1)(a) of Regulation No 574/72 laying down the procedure for implementing Regulation No 1408/71, in the version codified by Regulation No 2001/83, is to be interpreted as meaning that the E 101 certificate issued by the institution designated by the competent authority of a Member State is binding on the social security institutions of other Member States in so far as it certifies that workers posted by an undertaking providing temporary personnel are covered by the social security system of the Member State in which that undertaking is established. However, where the institutions of other Member States raise doubts as to the correctness of the facts on which the certificate is based or as to the legal assessment of those facts and, consequently, as to the conformity of the information contained in the certificate with Regulation No 1408/71 and, in particular, with Article 14(1)(a) thereof, the issuing institution must re-examine the grounds on which the certificate was issued and, where appropriate, withdraw it.

( see para. 59, operative part 3 )
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Actions for annulment - Actionable measures - Acts intended to produce legal effects - Act reflecting the Commission's intention to follow a certain line of conduct in connection with the reduction or suspension of a financial aid measure from a structural fund - Not included

(EC Treaty, Art. 173 (now, after amendment, Art. 230 EC); Council Regulation No 4253/88, Art. 24)

Summary

$$An action for annulment must be available in the case of all measures adopted by the institutions, whatever their nature or form, which are intended to have legal effects. However, internal guidelines have effects only within the administration itself and give rise to no rights or obligations on the part of third parties. That is the case with internal guidelines adopted by the Commission, which reflect only its intention to follow a particular line of conduct in the exercise of the power, concerning the reduction or suspension of a financial aid measure, granted to it by Article 24 of Regulation No 4253/88 laying down provisions for implementing Regulation No 2052/88 as regards coordination of the activities of the various Structural Funds between themselves and with the operations of the European Investment Bank and other existing financial instruments.

( see paras 27-28, 34 )
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1. Actions for failure to fulfil obligations - Proof of failure - Burden on Commission - Provision of information as to national law and practice by the Member State concerned - No possibility of pleading lack of specific information

(EC Treaty, Arts 5 and 169 (now Arts 10 EC and 226 EC))

2. Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Supply of services for consideration - Definition - Provision of roads infrastructure on payment of a toll - Whether included

(Council Directive 77/388, Art. 2, para. 1)

3. Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Taxable persons - Bodies governed by public law - Activities in the exercise of public authority not taxable - Definition

(Council Directive 77/388, Art. 4(5))

Summary

1. While it is incumbent upon the Commission, in proceedings under Article 169 of the Treaty (now Article 226 EC) for failure to fulfil obligations, to prove the allegation that the obligation has not been fulfilled, a Member State cannot plead the lack of specific information as to national law and practice put forward by the Commission, and, therefore, the inadmissibility of the action, where the Commission is largely relying on the information provided by the Member State concerned, as the latter is bound to facilitate the achievement of the Commission's tasks.

( see paras 15-17 )

2. The provision of roads infrastructure on payment of a toll constitutes a supply of services for consideration within the meaning of Article 2(1) of the Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes. Use of the road depends on payment of a toll, the amount of which varies inter alia according to the category of vehicle used and the distance covered. There is, therefore, a direct and necessary link between the service provided and the financial consideration received.

( see paras 29-30 )

3. In order for the exemption from value added tax for bodies governed by public law, provided for by the first subparagraph of Article 4(5) of the Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, to apply as regards activities or transactions in which they engage as public authorities, two conditions must be fulfilled: the activities must be carried out by a body governed by public law and they must be carried out by that body acting as a public authority. As regards the latter condition, activities pursued as public authorities are those engaged in by bodies governed by public law under the special legal regime applicable to them and do not include activities pursued by them under the same legal conditions as those that apply to private traders.

( see paras 34-35 )
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Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Sixth Directive - Scope - Supply of space for the sale of narcotic drugs - Covered

(Council Directive 77/388, Art. 2)

Summary

$$Article 2 of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes is to be interpreted as meaning that renting out a space for the sale of narcotic drugs - effected with the agreement of the supplier of the service - falls within the scope of that directive.

Renting out such space is, in principle, an economic activity and the fact that the activities pursued there constitute a criminal offence, which may make the renting unlawful, does not alter the economic character of the renting and does not prevent competition in the sector, including that between lawful and unlawful activities. Accordingly, not to charge VAT thereon would undermine the principle of fiscal neutrality of the VAT scheme.
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Approximation of laws - Satellite communications - Directive 94/46 - Implementation by the Member States - Where the provisions of national law lay down a general legal framework - No implementing provisions - Not sufficient

(Commission Directive 94/96, Art. 2(2)(b))

Summary

A Member State which lays down the outline provisions and general rules governing the establishment and operation of satellite communications, from the making of the declaration up to the allocation of frequencies and the grant of licences, but which has not adopted provisions governing the implementation of those procedures and, in particular, the detailed procedures whereunder satellite communications operators can obtain licences, or the level of fees and duties payable by operators, has not adopted all the laws, regulations and administrative provisions necessary to comply with Directive 94/46 on satellite communications and, in particular, with Article 2(2)(b) thereof pursuant to which Member States must communicate the criteria on the basis of which authorisations are granted, together with the conditions attached to such authorisations and to the declaration procedures for the operation of transmitting earth stations.
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1 Fisheries - Common structural policy - Development of aquaculture and establishment of protected marine areas - Community financial assistance - Decision reducing the assistance granted - Meaning - Commission decision finding that certain expenditure incurred by the recipient is ineligible - Covered - Commission required to engage in prior consultation

(Council Regulation No 4028/86, Arts 44(1) and 47; Commission Regulation No 1116/88, Art. 7)

2 Appeals - Appeal held to be well-founded - Final judgment on the substance by the Court of Justice - Decision contested in the action dismissed by the Court of First Instance to be annulled

(EC Statute of the Court of Justice, Art. 54, first para.)

Summary

1 Article 44(1) of Regulation No 4028/86 on Community measures to improve and adapt structures in the fisheries and aquaculture sector, which confers on the Commission the power to suspend, reduce or discontinue aid, in the event of one of the four conditions laid down in that provision being met, clearly aims to cover all decisions by the Commission which reduce, entirely or in part, the amount of the aid initially granted when one of those conditions is met. Whilst the Commission is not bound to exercise that power, Article 44(1) explicitly requires that, should it do so, it must consult the Standing Committee for the Fishing Industry in accordance with Article 47 of the Regulation. It is equally clear from Article 7 of Regulation No 1116/88 laying down detailed rules for the application of decisions granting aid that in such cases the procedures it mentions must also be followed.

2 Under the second sentence of the first paragraph of Article 54 of the EC Statute of the Court of Justice, if the decision of the Court of First Instance is set aside, the Court of Justice may give final judgment in the matter where the state of the proceedings so permits. That is the position where the setting aside of the decision under appeal entails that the decision contested at first instance must be annulled.
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Freedom of movement for persons - Freedom of establishment - Freedom to provide services - Derogations - Situations purely internal to a Member State - Derogation not possible

(EC Treaty, Arts 55 and 66 (now Arts 45 EC and 55 EC))

Summary

$$The possibility - provided for in Article 55 of the Treaty (now Article 45 EC), read together, where appropriate, with Article 66 thereof (now Article 55 EC) - of derogating from the Treaty provisions concerning freedom of establishment and freedom to provide services does not arise in a situation in which all the facts are confined to within a single Member State and which does not therefore have any connecting link with one of the situations envisaged by Community law in the area of freedom of movement for persons or freedom to provide services.
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Agriculture - Uniform laws - Maximum residue limits of veterinary medicinal products in foodstuffs of animal origin - Procedure for establishing such limits - Regulation No 2377/90 - Obligations of the Commission - Scope

(Council Regulation No 2377/90, Art. 8(3)(b))

Summary

$$It is clear from the context and aims of Article 8(3)(b) of Regulation No 2377/90 laying down a Community procedure for the establishment of maximum residue limits of veterinary medicinal products in foodstuffs of animal origin that it does not specify exactly the period within which the Commission must propose to the Council the measures to be adopted. On the contrary, in using the expression `without delay', the Community legislature, whilst requiring the Commission to act swiftly, allowed it a certain degree of latitude.

Moreover, where the Commission is confronted with a case which is highly complex and sensitive, it must be accorded the right to seek a further opinion from the Committee for Veterinary Medicinal Products, even though Regulation No 2377/90 is silent on that point.
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1 Free movement of goods - Treaty provisions - Scope - Fishing rights or angling permits - Not covered - Application of the provisions relating to the freedom to provide services

(EC Treaty, Art. 9 et seq. (now, after amendment, Art. 23 EC et seq.) and Art. 59 et seq. (now, after amendment, Art. 49 EC et seq.))

2 Freedom to provide services - Treaty provisions - Not applicable in situations purely internal to a Member State

(EC Treaty, Art. 59 et seq. (now, after amendment, Art. 49 EC et seq.))

Summary

1 Fishing rights or angling permits do not constitute `goods' within the meaning of the provisions of the Treaty relating to the free movement of goods but form a `provision of a service' within the meaning of the Treaty provisions relating to the freedom to provide services.

The activity consisting in making fishing waters available to third parties, for consideration and upon certain conditions, so that they can fish there constitutes a provision of services which - if it has a cross-frontier character - is covered by Article 59 et seq. of the Treaty (now, after amendment, Article 49 EC et seq.). The fact that those rights or permits are set down in documents which, as such, may be the subject of trade is not sufficient to bring them within the scope of the Treaty provisions on the free movement of goods.

2 The provisions of the Treaty relating to the freedom to provide services are not applicable to a situation which in all respects is confined within a single Member State and which, accordingly, does not present any link to one of the situations envisaged by Community law in relation to the freedom to provide services.
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Social policy - Men and women - Access to employment and working conditions - Equal treatment - Derogations on grounds of public security - Subject to the rules of Community law - Option available under Article 2(2) of Directive 76/207 - Scope - Total exclusion of women from armed units of the German Bundeswehr - Not permissible - Breach of the principle of proportionality - Derogation provided for under Article 2(3) of the Directive - Not applicable

(Council Directive 76/207, Art. 2(2) and (3))

Summary

$$Although it is for the Member States, which have to adopt appropriate measures to ensure their internal and external security, to take decisions on the organisation of their armed forces, it does not follow that such decisions must fall entirely outside the scope of Community law. It is not possible, without impairing the binding nature of Community law and its uniform application, to recognise that there is inherent in the Treaty a general exception covering all measures taken by a Member State for reasons of public security, above and beyond the specific cases contemplated in certain provisions. Accordingly, such measures are subject to Directive 76/207 on the implementation of the principle of equal treatment for men and women as regards access to employment, vocational training and promotion, and working conditions.

When, in the case of the organisation of the armed forces in the Federal Republic of Germany, the competent national authorities avail themselves of the option open to them under Article 2(2) of the Directive - that is to say, of excluding from the scope of the Directive occupational activities for which, by reason of their nature or the context in which they are carried out, sex constitutes a determining factor - they cannot, without contravening the principle of proportionality, adopt the general position that the composition of all armed units in the Bundeswehr must remain exclusively male. Since the derogations provided for in Article 2(2) can apply only to specific activities, such an exclusion, which applies to almost all military posts in the Bundeswehr, cannot be regarded as a derogating measure justified by the specific nature of the posts in question or by the particular context in which the activities in question are carried out.

As regards the possible application of Article 2(3) of the Directive, under which differences of treatment are allowed out of a concern to protect women, the total exclusion of women from all military posts involving the use of arms is not one of the differences of treatment permissible.

It follows that Directive 76/207 precludes the application of provisions of national law, such as those of German law, which impose a general exclusion of women from military posts involving the use of arms and which allow them access only to the medical and military-music services.

(see paras 15-16, 19-20, 27, 29-32 and operative part)