ddrg/super_eurlex huggingface dataset:
3

Article 15 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ 2013 L 269, p. 1; ‘the Union Customs Code’), concerning the provision of information to the customs authorities, provides: ‘1. Any person directly or indirectly involved in the accomplishment of customs formalities or in customs controls shall, at the request of the customs authorities and within any time-limit specified, provide those authorities with all the requisite documents and information, in an appropriate form, and all the assistance necessary for the completion of those formalities or controls. 2. The lodging of a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification by a person to the customs authorities, or the submission of an application for an authorisation or any other decision, shall render the person concerned responsible for all of the following: (a) the accuracy and completeness of the information given in the declaration, notification or application; (b) the authenticity, accuracy and validity of any document supporting the declaration, notification or application; (c) where applicable, compliance with all of the obligations relating to the placing of the goods in question under the customs procedure concerned, or to the conduct of the authorised operations. The first subparagraph shall also apply to the provision of any information in any other form required by, or given to, the customs authorities. …’
9

The first subparagraph of Article 10(1) of the loi du 15 décembre 1980 sur l’accès au territoire, le séjour, l’établissement et l’éloignement des étrangers (Law of 15 December 1980 on the entry to Belgian territory, stay, residence and removal of foreign nationals) (Moniteur belge of 31 December 1980, p. 14584), in the version applicable to the facts of the main proceedings, (‘the Law of 15 December 1980’) provides: ‘Subject to Articles 9 and 12, the following persons shall be granted leave to reside in the Kingdom for more than three months as of right: … 4° the following family members of a foreign national who, for at least 12 months, has been admitted or granted leave to reside in the Kingdom for an unlimited period, or who, for at least 12 months, has been granted leave to become established there. This 12-month period shall be waived if the marital relationship or the registered partnership existed before the arrival of the foreign national who is being joined in the Kingdom or if they have a common minor child, or if the persons concerned are family members of a foreign national recognised as a refugee or a beneficiary of subsidiary protection status: – his foreign spouse or the foreign national with whom he or she is in a registered partnership considered to be equivalent to marriage in Belgium, who is coming to live with him or her, provided that both parties concerned are over the age of 21 years. This minimum age shall be reduced to 18 years, however, where the marital relationship or the registered partnership, as the case may be, existed before the arrival in the Kingdom of the foreign national who is being joined; – their children, who are coming to live with them before they have reached the age of 18 years and are unmarried; – the children of the foreign national who is being joined, his or her spouse or the registered partner referred to in the first indent, who are coming to live with them before they have reached the age of 18 years and are unmarried, provided that the foreign national who is being joined, his or her spouse or that registered partner has the right of custody and control of those children and, in the event of shared custody, on condition that the other person sharing custody has given his or her agreement; …’
15

On the merits, the referring court states that the Ministry’s decision to reject the tender submitted by Tax-Fin-Lex was based on a single ground relating to the amount of the tender that was proposed. In that regard, it is uncertain, first, whether a contract may be classified as a ‘contract for pecuniary interest’, within the meaning of Article 2(1)(5) of Directive 2014/24, where the contracting authority is not obliged to provide any consideration to the other party to the contract but where the latter, by reason of the contract, obtains access to a new market or to new users and therefore to references, which may constitute a future economic benefit for it. The referring court also wishes to know whether the sole fact that receiving the public contract is itself of economic value to the economic operator, even if it is not possible to express that value in monetary terms at the time the contract is awarded or concluded, may be sufficient for the contract to be characterised as a contract for pecuniary interest within the meaning of that provision.
15

Under Article 62 of the 2014 LGT, which corresponds in essence to Article 45 of the 2003 LGT: ‘… Special use of public radio frequencies is the use of frequency bands subject to a shared use authorisation, without limitation on the number of operators or users, under technical conditions and for services defined on a case-by-case basis. Private use of public radio frequencies is the exclusive use, or use by a limited number of users, of certain frequencies in the same material scope. … 3. In the case of special use of the frequency bands authorised for this purpose through public electronic communications networks installed or operated by electronic communications operators, the granting of rights of use of public radio frequencies shall take the form of a general authorisation. … 4. The granting of rights of use of public radio frequencies shall take the form of an individual authorisation in the following cases: (a) Where there is a reserved right of special use by amateur radio enthusiasts or a reserved right of use for other uses with no economic content subject to specific regulation providing for such individual authorisation. (b) Where the right to private use is granted for self-provision by the applicant, except in the case of the public authorities, which require an allocation of the public domain. 5. In all other cases not referred to in the preceding paragraphs, the right of private use of public radio frequencies requires an administrative concession. The grant of that concession is subject to the applicant having the status of electronic communications operator and to the absence of any of the prohibitions on concluding contracts regulated [by Real Decreto Legislativo 3/2011 por el que se aprueba el texto refundido de la Ley de Contratos del Sector Público (Royal Legislative Decree 3/2011 approving the consolidated text of the Law on Public Sector Contracts) of 14 November 2011 (BOE No 276 of 16 November 2011, p. 117729)]. …’
44

Second, and in any event, an interpretation which leads to the exclusion of whole animals, such as insects, from the scope of Regulation No 258/97 does not in itself prejudice the objective of protecting human health. As follows from the foregoing considerations, the fact that whole insects do not fall within the scope of that regulation implies only a lack of harmonisation of the conditions for placing them on the market at EU level and, therefore, that no notification or authorisation is necessary under that regulation. According to settled case-law, it is for the Member States, in the absence of harmonisation and to the extent that uncertainties continue to exist, to decide on their intended level of protection of human health and life and on whether to require prior authorisation for the placing on the market of foods, taking into account the requirements of the free movement of goods within the European Union (see, to that effect, judgment of 29 April 2010, Solgar Vitamin’s France and Others, C‑446/08, EU:C:2010:233, paragraph 35 and the case-law cited). Therefore, the fact that whole insects are exempted from the safety assessment provided for by Regulation No 258/97 does not exclude the possibility for Member States to provide for such an assessment in their national legislation of the possible danger which whole insects may present for public health.
5

Article 79(1) and (2) of that code provides as follows: ‘1. For goods liable to import duty, a customs debt on import shall be incurred through non-compliance with any of the following: (a) one of the obligations laid down in the customs legislation concerning the introduction of non-Union goods into the customs territory of the Union, their removal from customs supervision, or the movement, processing, storage, temporary storage, temporary admission or disposal of such goods within that territory; (b) one of the obligations laid down in the customs legislation concerning the end-use of goods within the customs territory of the Union; (c) a condition governing the placing of non-Union goods under a customs procedure or the granting, by virtue of the end-use of the goods, of duty exemption or a reduced rate of import duty. 2. The time at which the customs debt is incurred shall be either of the following: (a) the moment when the obligation the non-fulfilment of which gives rise to the customs debt is not met or ceases to be met; (b) the moment when a customs declaration is accepted for the placing of goods under a customs procedure where it is established subsequently that a condition governing the placing of the goods under that procedure or the granting of a duty exemption or a reduced rate of import duty by virtue of the end-use of the goods was not in fact fulfilled.’
5

The Estatuto de los Trabajadores (Workers’ Statute) follows from Real Decreto Legislativo 2/2015, por el que se aprueba el texto refundido de la Ley del Estatuto de los Trabajadores (Royal Legislative Decree 2/2015 approving the consolidated text of the Law on the Workers’ Statute) of 23 October 2015 (BOE No 255 of 24 October 2015, p. 100224). Article 51(1) of that statute, entitled ‘Collective redundancy’, states: ‘For the purposes of the present law, “collective redundancy” shall mean the termination of employment contracts on economic, technical, organisational or production grounds, where, over a period of 90 days, the termination affects at least: (a) 10 workers in undertakings employing fewer than 100 workers; (b) 10% of the number of workers in undertakings employing between 100 and 300 workers (c) 30 workers in undertakings employing more than 300 workers. … For the purpose of calculating the number of contract terminations for the purposes of the first subparagraph of this paragraph, all other terminations of an employment contract during the period of reference which occur on the employer’s initiative for other reasons not related to the individual workers concerned which are different from the grounds provided for in Article 49(1)(c) of this Law shall also be taken into account, provided that at least five employees are affected. When, in successive periods of 90 days and in order to circumvent the requirements of this article, an undertaking terminates contracts under Article 52(c) of this Law, the number of terminations being lower than the thresholds indicated, and when there are no new grounds justifying such action, those new terminations shall be deemed to be effected in circumvention of the law and shall be declared null and void.’
5

Article 7(1) and (3) of that directive states: ‘1. All Union citizens shall have the right of residence on the territory of another Member State for a period of longer than three months if they: (a) are workers or self-employed persons in the host Member State; or (b) have sufficient resources for themselves and their family members not to become a burden on the social assistance system of the host Member State during their period of residence and have comprehensive sickness insurance cover in the host Member State; or (c) – are enrolled at a private or public establishment, accredited or financed by the host Member State on the basis of its legislation or administrative practice, for the principal purpose of following a course of study, including vocational training; and – have comprehensive sickness insurance cover in the host Member State and assure the relevant national authority, by means of a declaration or by such equivalent means as they may choose, that they have sufficient resources for themselves and their family members not to become a burden on the social assistance system of the host Member State during their period of residence; or (d) are family members accompanying or joining a Union citizen who satisfies the conditions referred to in points (a), (b) or (c). … 3. For the purposes of paragraph 1(a), a Union citizen who is no longer a worker or self-employed person shall retain the status of worker or self-employed person in the following circumstances: (a) he/she is temporarily unable to work as the result of an illness or accident; (b) he/she is in duly recorded involuntary unemployment after having been employed for more than one year and has registered as a job-seeker with the relevant employment office; (c) he/she is in duly recorded involuntary unemployment after completing a fixed-term employment contract of less than a year or after having become involuntarily unemployed during the first twelve months and has registered as a job-seeker with the relevant employment office. In this case, the status of worker shall be retained for no less than six months; (d) he/she embarks on vocational training. Unless he/she is involuntarily unemployed, the retention of the status of worker shall require the training to be related to the previous employment.’
18

Article 134 of that law provides: ‘1. The exercise of collective management provided for further to the authorisation shall not limit in any way the economic rights of the right holders. 2. Collective management shall be exercised according to the following rules: (a) decisions concerning the methods and rules for collecting royalties and other amounts from users and the distribution of those amounts among right holders, and those concerning other more important aspects of collective management, must be adopted by members in the general assembly, in accordance with the statute; (b) the commission payable by right holders who are members of a collective management organisation to cover the operating costs of that organisation … and the fee payable to the collective management organisation, which is the sole collecting body … may not together represent more than 15% of the amounts collected annually; (c) in the absence of an express decision of the general assembly, the amounts collected by a collective management organisation may not be used for common purposes other than to cover the actual costs of collecting the amounts due and their distribution among members; the general assembly may decide that a maximum of 15% of the amounts collected may be used for common purposes and only within the limits of the field of activity; (d) the amounts collected by a collective management organisation shall be distributed individually among the rights holders in proportion to the use made of their respective repertoires, no later than 6 months after the date of collection; rights holders may claim payment of amounts collected on a nominal basis or of amounts the distribution of which does not require the submission of specific documentation, within 30 days of the date of collection; (e) the commission payable by rights holders shall be deducted from the amounts due to each of them after calculation of the individual allocation; … 3. Royalties paid to collective management organisations is not revenue of those organisations, nor can it be treated as such. 4. In the exercise of their mandate, collective management organisations may not, under this Law, have copyright or related rights, or the exercise of those rights, transferred or assigned to them.’
9

Article 12(1) to (3) of the directive provides: ‘1. If, in the course of the recovery procedure, the claim and/or the instrument permitting its enforcement issued in the Member State in which the applicant authority is situated are contested by an interested party, the action shall be brought by the latter before the competent body of the Member State in which the applicant authority is situated, in accordance with the laws in force there. This action must be notified by the applicant authority to the requested authority. The party concerned may also notify the requested authority of the action. 2. As soon as the requested authority has received the notification referred to in paragraph 1 either from the applicant authority or from the interested party, it shall suspend the enforcement procedure pending the decision of the body competent in the matter, unless the applicant authority requests otherwise in accordance with the second subparagraph. Should the requested authority deem it necessary, and without prejudice to Article 13, that authority may take precautionary measures to guarantee recovery in so far as the laws or regulations in force in the Member State in which it is situated allow such action for similar claims. Notwithstanding the first subparagraph of paragraph 2, the applicant authority may in accordance with the law, regulations and administrative practices in force in the Member State in which it is situated, request the requested authority to recover a contested claim, in so far as the relevant laws, regulations and administrative practices in force in the Member State in which the requested authority is situated allow such action. If the result of contestation is subsequently favourable to the debtor, the applicant authority shall be liable for the reimbursement of any sums recovered, together with any compensation due, in accordance with the laws in force in the Member State in which the requested authority is situated. 3. Where it is the enforcement measures taken in the Member State in which the requested authority is situated that are being contested the action shall be brought before the competent body of that Member State in accordance with its laws and regulations.’
70

During the investigation which preceded the statement of objections, the Commission asked the appellant to provide it with the information necessary in order to calculate the costs relating to additional inputs which are necessary to transform its wholesale services into retail services. In reply, the appellant sent the Commission tables containing calculations of the costs for 2003 to 2010 based on UCN data. The costs included in those tables had therefore been calculated on the basis of fully allocated historical costs and differed from the LRAIC. The Commission therefore requested the appellant to provide it with profitability data for broadband services, recalculated using a methodology based on the LRAIC. Since the appellant replied that it did not calculate the profitability figures for broadband services according to the LRAIC methodology, the Commission used, at the statement of objections stage, the UCN data at its disposal in order to assess the margin squeeze that the appellant had engaged in. The Commission considered that, in the absence of data on the LRAIC, the UCN data constituted the best available source for carrying out that assessment. On the basis of those data, it concluded in the statement of objections that a competitor equally efficient to the appellant with access to its local loop would have faced significant negative margins if it had tried to replicate the appellant’s retail portfolio over the years 2005 to 2010. In its response to the statement of objections, the appellant submitted new data to assess costs for the period from 2005 to 2010. That data was based on the data for 2011. The appellant submitted, in particular, in that response that, when calculating the LRAIC, it was appropriate, first, to re-evaluate its assets and, second, to take into account the inefficiencies of its network for broadband provision by making ‘optimisation’ adjustments, namely, (i) the replacement of existing assets with their modern, more efficient and less costly, equivalents, (ii) the maintenance, as far as possible, of technical coherence, and, (iii) asset reduction on the basis of currently used capacity as opposed to the installed capacity (together, ‘the optimisation adjustments’). In the decision at issue, the Commission agreed to include in particular the appellant’s asset re-evaluation in its margin squeeze analysis, but rejected the optimisation adjustments. In that respect, the Commission arrived at different results in the decision at issue and in the statement of objections as regards the extent of the margin squeeze by the appellant.
13

As set out in Paragraph 33b of the Law on income tax, entitled ‘Dividends distributed by an unlisted company’: ‘25% of the dividends distributed by an unlisted company shall be taxable capital income and 75% shall be non-taxable income, up to an amount corresponding to an annual return of 8% calculated on the basis of the mathematical value of the shares in the tax year, which value is established in the laki varojen arvostamisesta verotuksessa (1142/2005) (Law 1142/2005 on the valuation of assets for purposes of taxation (1142/2005)). In so far as the amount of dividends received by the taxpayer exceeds EUR 150 000, 85% shall be capital income and 15% shall be non-taxable income. For the portion of dividends exceeding the annual income referred to in subparagraph 1 above, 75% shall be income from employment and 25% shall be non-taxable income. Without prejudice to any other provisions relating to the taxation of dividends provided for in this law, a dividend shall constitute employment income if, in accordance with a clause in the articles of association, a decision of the general meeting, a shareholders’ agreement or any other agreement, its distribution is the consideration for a contribution in labour made by the recipient of the dividend or a person belonging to its sphere of interest. The dividend constitutes the income of the person who has made the contribution of work in question. … The distribution, by an unlisted company, of shares within the meaning of Paragraph 1(1) of Chapter 13 of law (624/2006), which are derived from a reserve of its own available funds, shall be considered a dividend and shall be subject to the provisions of the present paragraph.’
8

Article 27 of the Dublin III Regulation is worded as follows: ‘1. The applicant … shall have the right to an effective remedy, in the form of an appeal or a review, in fact and in law, against a transfer decision, before a court or tribunal. 2. Member States shall provide for a reasonable period of time within which the person concerned may exercise his or her right to an effective remedy pursuant to paragraph 1. 3. For the purposes of appeals against, or reviews of, transfer decisions, Member States shall provide in their national law that: (a) the appeal or review confers upon the person concerned the right to remain in the Member State concerned pending the outcome of the appeal or review; or (b) the transfer is automatically suspended and such suspension lapses after a certain reasonable period of time, during which a court or a tribunal, after a close and rigorous scrutiny, shall have taken a decision whether to grant suspensive effect to an appeal or review; or (c) the person concerned has the opportunity to request within a reasonable period of time a court or tribunal to suspend the implementation of the transfer decision pending the outcome of his or her appeal or review. Member States shall ensure that an effective remedy is in place by suspending the transfer until the decision on the first suspension request is taken. … 4. Member States may provide that the competent authorities may decide, acting ex officio, to suspend the implementation of the transfer decision pending the outcome of the appeal or review. 5. Member States shall ensure that the person concerned has access to legal assistance and, where necessary, to linguistic assistance. 6. Member States shall ensure that legal assistance is granted on request free of charge where the person concerned cannot afford the costs involved. …’