ddrg/super_eurlex huggingface dataset:
31

In those circumstances, the Finanzgericht Hamburg (Finance Court, Hamburg) decided to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling: ‘(1) Does Article 212a of the Customs Code encompass the exemption from an anti-dumping and countervailing duty pursuant to Article 3(1) of Implementing Regulation No 1238/2013 or Article 2(1) of Implementing Regulation No 1239/2013? (2) If the answer to the first question is in the affirmative: In the application of Article 212a of the Customs Code to the case of the incurrence of a customs debt pursuant to Article 204(1) of the Customs Code for exceeding the time limit under Article 49(1) of the Customs Code, are the conditions laid down in Article 3(1)(a) of Implementing Regulation No 1238/2013 and Article 2(1)(a) of Implementing Regulation No 1239/2013 fulfilled when the company, which is affiliated with the company listed in the Annex to Implementing Decision 2013/707/EU, which manufactured, consigned and invoiced the goods concerned, but did not act as the importer of the goods concerned and also did not ensure the release of the goods into free circulation, but had the intention to do so and was the company to which the goods were actually delivered? (3) If the answer to the second question is in the affirmative: When Article 212a of the Customs Code is applied to a case where a customs debt arises under Article 204(1) of the Customs Code, by failure to comply with the time limit pursuant to Article 49(1) of the Customs Code, may an undertaking invoice and an export undertaking certificate within the meaning of Article 3(1)(b) and (c) of Implementing Regulation No 1238/2013 and Article 2(1)(b) and (c) of Implementing Regulation No 1239/2013 also be submitted within a time limit set by the customs authorities pursuant to Article 53(1) of the Customs Code? (4) If the answer to the third question is in the affirmative: Does an undertaking invoice pursuant to Article 3(1)(b) of Implementing Regulation No 1238/2013 and Article 2(1)(b) of Implementing Regulation No 1239/2013, which refers to Decision 2013/423/EU instead of to Implementing Decision 2013/707/EU, under the conditions of the case in the main proceedings and in consideration of general legal principles, satisfy the conditions in paragraph 9 of Annex III to Implementing Regulation No 1238/2013 and paragraph 9 of Annex 2 to Implementing Regulation No 1239/2013? (5) If the answer to the fourth question is in the negative: In the application of Article 212a of the Customs Code to the case when a customs debt arises under Article 204(1) of the Customs Code due to the failure to comply with the time limit pursuant to Article 49(1) of the Customs Code, may an undertaking invoice within the meaning of Article 3(1)(b) of Implementing Regulation No 1238/2013 and Article 2(1)(b) of Implementing Regulation No 1239/2013 also still be submitted in the appeal proceedings brought against the determination of customs debt?’
9

Article 22 of the wet ter bestrijding van discriminatie tussen vrouwen en mannen (Law to combat discrimination between women and men), of 10 May 2007 (Belgisch Staatsblad, 30 May 2007, p. 29031) (‘the Gender law’), reads as follows: ‘1. Where a complaint is lodged by or for the benefit of a person because of an infringement of this Law in the field of employment relations and supplementary social security schemes, the employer may not adopt a measure which is detrimental to that person, except for reasons that are extraneous to that complaint. 2. For the purposes of this article, a detrimental action includes the breakdown of the employment relationship, the unilateral modification of the working conditions or of the detrimental action which occurred after the termination of the employment relationship. 3. For the purposes of this article, complaint shall include: – a reasoned complaint lodged by the person concerned at the level of the undertaking or the service employing him, in accordance with the applicable procedures; – a reasoned complaint lodged by the Directorate-General of the Federal Public Service Employment, Labour and Social Dialogue, for the benefit of the person concerned, against the undertaking or the service employing him; – a reasoned complaint lodged for the benefit of the person concerned with the undertaking or the service employing him, by an association representing his interests or by the Institute; – a legal action brought by the person concerned; – a legal action brought by the person concerned or by the Institute or by an association representing his interests. The reasoned complaint referred to in the first to third indents of the first paragraph shall consist of a letter which is dated, signed and notified by registered post, setting out the complaints against the perpetrator of the alleged discrimination. … 9. The protection referred to in the present article shall also apply to persons who, in the context of the investigation of the complaint referred to in paragraph 3, act as witnesses by bringing to the notice of the person with whom the complaint is lodged, in a signed and dated document, the facts which they have personally seen or heard and which relate to the situation which is the subject of the complaint, or who appear as witnesses in legal proceedings. …’
3

The first, third, sixth and seventh recitals of Regulation No 3950/92 state: ‘Whereas, pursuant to Council Regulation (EEC) No 856/84 of 31 March 1984 amending Regulation (EEC) No 804/68 on the common organisation of the market in milk and milk products [(OJ 1984 L 90, p. 10)], an additional levy scheme was introduced from 2 April 1984 in the said sector; whereas the purpose of this scheme, introduced for nine years and due to expire of 31 March 1993, was to reduce the imbalance between supply and demand on the milk and milk-products market and the resulting structural surpluses; whereas the scheme remains necessary in the future in order to achieve a better market balance; whereas it should therefore continue to be applied for seven further consecutive 12-month periods starting on 1 April 1993; … Whereas the method adopted in 1984, consisting of the application of a levy to quantities of milk collected or sold for direct consumption above a certain guarantee threshold, must be maintained; whereas the said threshold is expressed for each Member State by a guaranteed total quantity which may not be exceeded by the sum of the individually allocated quantities for both deliveries and sales for direct consumption; … … Whereas if any of the total guaranteed quantities is overrun, the consequence for the Member State is that the producers who contributed to the overrun must pay the levy; … Whereas, in order to keep the management of the scheme sufficiently flexible, provision should be made for individual overruns to be equalled out over all the individual reference quantities of the same type within the territory of a Member State; whereas in the case of deliveries, which constitute nearly all the quantities marketed, the need to ensure that the levy is fully effective throughout the Community justifies, in principle, continuing to allow Member States the choice between two methods of equalling out overruns of individual reference quantities, bearing in mind the variety of milk production and collection structures; whereas, in this connection, Member States should be authorised not to reallocate unused reference quantities at the end of a period, whether nationally or between purchasers, and to use the amount collected in excess of the levy due for funding national restructuring programmes and/or to refund it to producers of certain categories or producers who find themselves in an exceptional situation.’
10

Section 2.2 of the Skatteministeriets vejledning om moms på salg af nye bygninger og byggegrunde (Guidelines of the Ministry of Taxation on VAT on the sale of new buildings and building land) states: ‘The supply of buildings and the land on which the buildings stand is not subject to VAT where they are not new buildings. If the supply is made for the purpose of the construction of a new building, however, the supply shall be considered to be a supply of building land. … If it is agreed that the building will be demolished by the seller or if it appears from the contract of sale that the buildings are acquired for demolition by the buyer, it is a sale of building land. In other cases, the buyer’s intention cannot be decisive in assessing whether there is a supply of building land. The criteria that may be taken into account, on an individual or combined basis, to determine whether building land is being supplied may be, for example, the price fixed in the contract of sale in comparison with the normal value of similar goods, the nature of the construction (“restoration”), a lack of connection to public/commercial services, the previous use of the property and the nature of the construction (e.g. a “barn” for storage which does not meet very basic conditions for future use). If it is concluded that the supply was made for purpose of the construction of a new building, the supply shall be considered to be a supply of building land. …’
11

That decision was upheld on appeal by the referring court, the Městský soud v Praze (Prague City Court, Czech Republic). In its judgment of 26 April 2016, that court held, inter alia, that there was no need to refer to the Court a request for a preliminary ruling under Article 267 TFEU, since the interpretation of Article 3(5) of Regulation No 261/2004 could be clearly inferred from the wording of that regulation and from the judgment of the Court of 28 February 2013, Folkerts (C‑11/11, EU:C:2013:106). In that regard, the referring court considered that it follows from that provision that České aerolinie was directly liable to the passengers concerned for the harm they suffered on account of the delay in the part of the connecting flights operated by the company Etihad Airways, since a constituent element of the legal concept of ‘agency’ is that the acts of the agent can be directly attributed to the principal. Further, according to the referring court, that interpretation of the regulation was entirely pertinent to the facts of the case before it and was fair, in that the liability of the contractual carrier stems from the contract and the carrier cannot be relieved of liability on the ground that the delayed part of the flight was operated by another party, and in that the situation was comparable to any other form of subcontracting.
85

In the light of all the foregoing considerations, the answer to the questions referred is as follows: – Article 1(3) of Framework Decision 2002/584, read in conjunction with Article 4 of the Charter, must be interpreted as meaning that when the executing judicial authority has objective, reliable, specific and properly updated information showing there to be systemic or generalised deficiencies in the conditions of detention in the prisons of the issuing Member State, it must, for the purpose of assessing whether there are substantial grounds for believing that, following the surrender to the issuing Member State of the person subject to a European arrest warrant, that person will run a real risk of being subjected to inhuman or degrading treatment within the meaning of Article 4 of the Charter, take account of all the relevant physical aspects of the conditions of detention in the prison in which it is actually intended that that person will be detained, such as the personal space available to each detainee in a cell in that prison, sanitary conditions and the extent of the detainee’s freedom of movement within the prison. That assessment is not limited to the review of obvious inadequacies. For the purposes of that assessment, the executing judicial authority must request from the issuing judicial authority the information that it deems necessary and must rely, in principle, on the assurances given by the issuing judicial authority, in the absence of any specific indications that the conditions of detention infringe Article 4 of the Charter. – As regards, in particular, the personal space available to each detainee, the executing judicial authority must, in the absence, currently, of minimum standards in that respect under EU law, take account of the minimum requirements under Article 3 of the ECHR, as interpreted by the European Court of Human Rights. Although, in calculating that available space, the area occupied by sanitary facilities should not be taken into account, the calculation should include space occupied by furniture. Detainees must, however, still have the possibility of moving around normally within the cell. – The executing judicial authority cannot rule out the existence of a real risk of inhuman or degrading treatment merely because the person concerned has, in the issuing Member State, a legal remedy enabling that person to challenge the conditions of his detention or because there are, in the issuing Member State, legislative or structural measures that are intended to reinforce the monitoring of detention conditions. – A finding, by the executing judicial authority, that there are substantial grounds for believing that, following the surrender of the person concerned to the issuing Member State, that person will run such a risk, because of the conditions of detention prevailing in the prison in which it is actually intended that he will be detained, cannot be weighed, for the purposes of deciding on that surrender, against considerations relating to the efficacy of judicial cooperation in criminal matters and to the principles of mutual trust and recognition.
10

Article 14(1) of that regulation provides: ‘Where the creditor has obtained in a Member State an enforceable judgment, court settlement or authentic instrument which requires the debtor to pay the creditor’s claim and the creditor has reasons to believe that the debtor holds one or more accounts with a bank in a specific Member State, but knows neither the name and/or address of the bank nor the IBAN, BIC or another bank number allowing the bank to be identified, he may request the court with which the application for the Preservation Order is lodged to request that the information authority of the Member State of enforcement obtain the information necessary to allow the bank or banks and the debtor’s account or accounts to be identified. Notwithstanding the first subparagraph, the creditor may make the request referred to in that subparagraph where the judgment, court settlement or authentic instrument obtained by the creditor is not yet enforceable and the amount to be preserved is substantial taking into account the relevant circumstances, and the creditor has submitted sufficient evidence to satisfy the court that there is an urgent need for account information because there is a risk that, without such information, the subsequent enforcement of the creditor’s claim against the debtor is likely to be jeopardised and that this could consequently lead to a substantial deterioration of the creditor’s financial situation.’
17

In those circumstances, the Naczelny Sąd Administracyjny (Supreme Administrative Court) decided to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling: ‘(1) In the light of Article 146(1)(a) and (b) and Article 131 of [the VAT Directive] and of the principles of taxation of consumption, neutrality and proportionality, should the correct national practice be to apply an exemption with the right to deduct (which in Poland means application of a 0% rate) in each case where both of the following conditions are met: (a) the goods have been exported to an unidentified recipient outside the European Union; and (b) there is clear evidence that the goods have left the territory of the European Union, and this is not disputed? (2) Do the provisions of Article 146(1)(a) and (b) and Article 131 of [the VAT Directive] and the principles of taxation of consumption, neutrality and proportionality preclude a national practice whereby it is assumed that no supply of goods has taken place in the case where the goods have been indubitably exported outside the territory of the European Union, and following their exportation the tax authorities establish in the course of their investigation that the person actually acquiring the goods was not the entity to whom the taxable person issued the invoice documenting the supply, but was another entity unidentified by the authorities, as a result of which the authorities refuse to exempt such a transaction from tax with the right to deduct (which in Poland means application of a 0% rate)? (3) In the light of Article 146(1)(a) and (b) and Article 131 of [the VAT Directive] and of the principles of taxation of consumption, neutrality and proportionality, should the correct national practice be to apply the domestic rate to the supply of goods where there is clear evidence that the goods have left the territory of the European Union, but the authorities, in the absence of an identified recipient, conclude that no supply of goods has taken place, or should it rather be assumed that no taxable transaction for VAT purposes has taken place at all in those circumstances and therefore that the taxable person is not entitled to deduct input VAT on the purchase of the exported goods under Article 168 of [the VAT Directive]?’
3

Article 50 of Commission Regulation (EC) No 1122/2009 of 30 November 2009 laying down detailed rules for the implementation of Council Regulation (EC) No 73/2009 as regards cross-compliance, modulation and the integrated administration and control system, under the direct support schemes for farmers provided for by that Regulation, as well as for the implementation of Council Regulation (EC) No 1234/2007 as regards cross-compliance under the support scheme provided for in the wine sector (OJ 2009 L 316, p. 65) is worded as follows: ‘1. The competent control authority shall, with regard to the requirements and standards for which it is responsible, carry out on-the-spot checks on at least 1% of all farmers submitting aid applications under support schemes for direct payments within the meaning of Article 2(d) of Regulation [No 73/2009] and for which the competent control authority in question is responsible. The competent control authority shall also, with regard to the requirements and standards for which it is responsible, carry out checks on at least 1% of all farmers subject to cross-compliance obligations according to Articles 85t and 103z of [Council] Regulation (EC) No 1234/2007 [of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (OJ 2007 L 299, p. 1)] in the calendar year in question and for which the competent control authority in question is responsible. The minimum control rate referred to in the first subparagraph may be reached at the level of each competent control authority or at the level of each act or standard or group of acts or standards. In the cases where the controls are not carried out by the paying agency as provided for in Article 48, this minimum control rate may however be reached at the level of each paying agency. Where the legislation applicable to the act and standards already fixes minimum control rates, that rate shall be applied instead of the minimum rate mentioned in the first subparagraph. Alternatively, Member States may decide that any instances of non-compliance detected in the course of any on-the-spot checks under the legislation applicable to the acts and standards which are performed outside the sample mentioned in the first subparagraph, shall be reported to, and followed up by, the competent control authority in charge of the act or standard concerned. The provisions of this Title shall apply. … 3. Should on-the-spot checks reveal a significant degree of non-compliance with a given act or standard, the number of on-the-spot checks to be carried out for this act or standard in the following control period shall be increased. Within a specific act the competent control authority may decide to limit the scope of these further on-the-spot checks to the most frequently infringed requirements.’
17

The notice to economic operators concerning the indication of origin of goods originating in the territories occupied by the State of Israel since June 1967 (‘Avis aux opérateurs économiques relatifs à l’indication de l’origine des marchandises issues des territoires occupés par [l’État d’]Israël depuis juin 1967’), published by the French Minister for the Economy and Finance on 24 November 2016 (JORF 2016, No 273, text No 81; ‘the Ministerial Notice’), reads as follows: ‘Regulation [No 1169/2011] provides that the labelling particulars must be fair. They must not risk misleading the consumer, particularly as to origin of the products. Foodstuffs from the territories occupied by Israel must therefore be labelled to reflect this origin. Consequently, the [Direction générale de la Concurrence, de la consommation et de la répression des fraudes (Directorate-General for Competition, Consumer Affairs and Fraud Control) (DGCCRF) of the French Ministry of the Economy and Finance] draws the attention of operators to [the Commission Notice]. In particular, it specifies that under international law the Golan Heights and the West Bank, including East Jerusalem, are not part of Israel. Consequently, in order not to mislead the consumer, the labelling of food products must accurately indicate the exact origin of the products, whether their indication is mandatory under Community rules or voluntarily affixed by the operator. For products from the West Bank or the Golan Heights which originate in settlements, an indication limited to “product originating in the Golan Heights” or “product originating in the West Bank” is not acceptable. Although these terms do refer to the wider area or territory in which the product originates, the omission of the additional geographical information that the product originates from Israeli settlements is likely to mislead the consumer as to the true origin of the product. In such cases, it is necessary to add, in brackets, the term “Israeli settlement” or equivalent terms. Thus, terms such as “product originating in the Golan Heights (Israeli settlement)” or “product originating in the West Bank (Israeli settlement)” may be used.’
A knitted brassière (61% nylon, 20% elastane, 12% cotton, 7% viscose), with adjustable broad padded shoulder straps, centrally positioned over the breasts, with shaped cups and elastication at the back part of the base. There is an embroidered design on the shoulder straps and cups and a decorative bow at the centre front. The article is closed by means of an adjustable “hook and eye fastening”. The brassière has a lining in the cups, with side openings for the insertion of padding for the enhancement of breasts (aesthetic purposes) or for the insertion of breast forms following a mastectomy. See images (*1).

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