ddrg/super_eurlex huggingface dataset:
Keywords

Summary



Keywords

1. Social security for migrant workers - Work for the purposes of Article 14a(1)(a) of Regulation No 1408/71 - Meaning

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

2. Social security for migrant workers - Legislation applicable - Self-employed worker going to work in another Member State - E 101 certificate issued by the competent institution of the Member State of origin - Probative value in relation to the competent institution of the other Member State - Limits - Retroactive effect of the certificate - Admissibility

(Council Regulation No 1408/71, Art. 14a(1)(a); Council Regulation No 574/72, Art. 11a)

Summary

1. The term work in Article 14a(1)(a) of Regulation No 1408/71, amended and updated by Regulation No 2001/83, and subsequently by Regulation No 3811/86, which provides that a person normally self-employed in the territory of a Member State and who performs work in the territory of another Member State shall continue to be subject to the legislation of the first Member State, provided the anticipated duration of the work does not exceed 12 months, covers any performance of work, whether in an employed or self-employed capacity.

That interpretation arises, first, from the wording of the provision in question, the word work ordinarily having a general meaning designating without distinction performance of work in either an employed or a self-employed capacity. It is, moreover, confirmed by the circumstances in which the provision was adopted, the Council having preferred the term work to that of provision of services which had been proposed by the Commission so as to restrict its application exclusively to cases where work is performed in a self-employed capacity in the territory of another Member State.

( see paras 16, 21, 23, 28, operative part 1 )

2. So long as it has not been withdrawn or declared invalid, an E 101 certificate, issued in accordance with Article 11a of Regulation No 574/72, stating that the self-employed person concerned remains subject to the legislation of his Member State of origin throughout a given period in which he carries out a work assignment in the territory of another Member State, is binding both on the competent institution of the Member State to which a self-employed person goes in order to carry out a work assignment and the person who calls upon the services of that worker.

However, it is incumbent on the competent institution of the Member State which issued that certificate to reconsider whether it was properly issued and, if appropriate, to withdraw the certificate if the competent institution of the Member State in which the self-employed person carries out a work assignment expresses doubts as to the correctness of the facts on which the certificate is based and, consequently, of the information contained therein, in particular because the information does not correspond to the requirements of Article 14a(1)(a) of Regulation No 1408/71.

There is nothing to prevent the E 101 certificate from producing retroactive effects, according to the circumstances.

( see paras 43, 48, 53-54, 57, operative part 2-3 )
Keywords

Summary



Keywords

Agriculture - Approximation of laws - Protection of plant health - Directive 77/93 - Ban on the importation to Italy of fruits of the Citrus genus from non-member countries - Ban lifted by a subsequent directive - Application of national legislation under which the ban is maintained - Not permissible

(Council Directive 77/93, Art. 4(2)(a); Commission Directives 92/76, 95/40 and 96/15)

Summary

$$The ban on importing fruits of the Citrus genus into Italy (a protected zone), set out in Article 4(2)(a) of Directive 77/93 on protective measures against the introduction into the Member States of organisms harmful to plants or plant products, ceased to apply in that Member State on 1 April 1996, the date on which recognition of Italy as a protected zone under Directive 92/76 recognising protected zones exposed to particular plant health risks in the Community came to an end by application of Directives 95/40 and 96/15, even though Directive 77/93 had not yet been amended. Directives 95/40 and 96/15 preclude the application of national legislation which maintains such a ban in force after that date.
Keywords

Summary



Keywords

Commission - Public right of access to Commission documents - Decision 94/90 - Exceptions to the principle of access to documents - Protection of the public interest - Court proceedings - Scope - Cooperation between the Commission and national courts on the basis of Notice 93/C 39/05 on the application of the competition rules

(Commission Decision 94/90; Commission Communication 93/C 39/05)

Summary

$$The obligation on the Commission to refuse access to documents which it holds, on the ground that the protection of the public interest, within the meaning of Decision 94/90 on public access to Commission documents, may be undermined, depends, in the context of its cooperation with national courts with a view to the application by them of Articles 85 and 86 of the Treaty (now Articles 81 EC and 82 EC) - provided for by Communication 93/C 156/05 - on the manner in which such cooperation works in practice. When the documents supplied by the Commission to national courts are documents which it already possessed or which, although drafted with a view to particular proceedings, merely refer to the earlier documents, or in which the Commission merely expresses an opinion of a general nature, independent of the data relating to the case pending before the national court, the Commission must assess in each individual case whether they fall within the exceptions listed in the code of conduct adopted by Decision 94/90.

On the other hand, when the documents supplied by the Commission contain legal or economic analyses, drafted on the basis of data supplied by the national court, they must be subject to national procedural rules in the same way as any other expert report, in particular as regards disclosure. In the case of such documents, the Commission must ensure that their disclosure does not constitute an infringement of national law. In the event of doubt, it must consult the national court and refuse access only if that court objects to disclosure of the documents.

It follows that, by interpreting Decision 94/90 as meaning that the exception based on protection of the public interest in the context of court proceedings obliges the Commission to refuse access to documents which it drafted solely for the purposes of such proceedings, the Court of First Instance erred in law, with the result that the plea alleging infringement of that decision is well founded.

(see paras 20, 24-25, 28, 30)
Keywords

Summary



Keywords

1 Social policy - Approximation of laws - Transfers of undertakings - Safeguarding of employees' rights - Directive 77/187 - Applicability to a transfer between companies in the same group

(Council Directive 77/187)

2 Social policy - Approximation of laws - Transfers of undertakings - Safeguarding of employees' rights - Directive 77/187 - Scope - Company belonging to a group which subcontracts works contracts to another company in the same group - Included - Conditions

(Council Directive 77/187)

Summary

1 Directive 77/187 on the approximation of the laws of the Member States relating to the safeguarding of employees' rights in the event of transfers of undertakings, businesses or parts of businesses can apply to a transfer between two companies in the same group.

In contrast to competition law, nothing justifies a parent company's and its subsidiaries' uniform conduct on the market having greater importance in the application of the Directive than the formal separation between those companies which have distinct legal personalities. That outcome, which would exclude transfers between companies in the same group from the scope of the Directive, would be precisely contrary to the Directive's aim, which is to ensure, so far as possible, that the rights of employees are safeguarded in the event of a change of employer by allowing them to remain in employment with the new employer on the terms and conditions agreed with the transferor.

2 Directive 77/187 on the approximation of the laws of the Member States relating to the safeguarding of employees' rights in the event of transfers of undertakings, businesses or parts of businesses applies to a situation in which a company belonging to a group decides to subcontract works contracts to another company in the same group in so far as the transaction involves the transfer of an economic entity between the two companies. The term `economic entity' refers to an organised grouping of persons and assets facilitating the exercise of an economic activity which pursues a specific objective.
Keywords

Summary



Keywords

1. Preliminary rulings - Reference to the Court - National court or tribunal within the meaning of Article 177 of the Treaty (now Article 234 EC) - Definition - Tribunales Económico-Administrativos with jurisdiction to hear fiscal complaints - Inclusion

(EC Treaty, Art. 177 (now Art. 234 EC))

2. Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Deduction of input tax - Activities prior to carrying out taxable transactions on a regular basis - Requirements - Infringement - Penalty - Forfeiture of the right to deduct or deferment of the exercise of that right - Unlawful

(Directive 77/388, Art. 17)

Summary

1. In order to determine whether a body making a reference is a court or tribunal for the purposes of Article 177 of the Treaty (now Article 234 EC), it is important to take account of a number of factors, such as whether the body is established by law, whether it is permanent, whether its jurisdiction is compulsory, whether its procedure is inter partes, whether it applies rules of law and whether it is independent. The Tribunales Económico-Administrativos in Spain which have jurisdiction to hear fiscal complaints satisfy those criteria.

( see paras 33, 41 )

2. Article 17 of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes precludes national legislation which makes the exercise of the right to deduct value added tax paid by a taxable person liable thereto before he starts regularly carrying out taxable transactions conditional upon the fulfilment of certain requirements such as the submission of an express request to that effect before the tax concerned becomes due and compliance with a time-limit of one year between that submission and the actual commencement of taxable transactions, and which penalises infringement of those requirements by forfeiture of the right to deduct or deferment of the exercise of that right until the time at which taxable transactions actually begin to be carried out on a regular basis.

( see para. 55 and operative part )
Keywords

Summary



Keywords

Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Exemptions under the Sixth Directive - Exemption for lettings of immovable property - Scope - Concurrent general rule making all lettings of immovable property subject to VAT and exempting only lettings of immovable property to be used for dwelling purposes - Whether permissible

(Council Directive 77/388, Art. 13B(b))

Summary

$$Article 13B(b) of the Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes allows Member States to lay down a general rule making lettings of immovable property subject to VAT and exempting from that rule only lettings of immovable property to be used for dwelling purposes.

( see para. 15 and operative part )
Keywords

Summary



Keywords

Freedom to provide services - Direct insurance other than life assurance and direct life assurance - Directives 92/49 and 92/96 - Prohibition on requiring systematic notification of the general and special conditions of insurance policies - National legislation providing for notification to the competent minister of the conditions of a standard form contract of insurance when it is first marketed on national territory - Not permissible

(Council Directives 92/49, Arts 6, 29 and 39, and 92/96, Arts 5, 20 and 39)

Summary

$$A Member State which maintains in force laws, regulations and administrative provisions which provide that insurance or capitalisation undertakings which market for the first time on national territory a standard form contract of insurance must systematically send the Minister for Economic and Financial Affairs an information sheet containing information on the general conditions of insurance policies has failed to fulfil its obligations under Articles 6, 29 and 39 of Directive 92/49 on the coordination of laws, regulations and administrative provisions relating to direct insurance other than life assurance and amending Directives 73/239 and 88/357 (third non-life insurance directive) and Articles 5, 29 and 39 of Directive 92/96 on the coordination of laws, regulations and administrative provisions relating to direct life assurance and amending Directives 79/267 and 90/619 (third life assurance directive), which prohibit a Member State from requiring systematic notification of the general and special conditions of insurance policies which an undertaking proposes to use within that Member State in its dealings with insurance purchasers.

( see paras 27, 35 and operative part )
Keywords

Summary



Keywords

Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Deduction of input tax - Taxable person carrying out both taxable and exempt transactions - Tax on services provided for VAT-deductible and non-deductible transactions - Right to deduct - Condition - Existence of a direct and immediate link with VAT-deductible output transactions

(Council Directives 67/227, Art. 2, and 77/388, Art. 17(2), (3) and (5))

Summary

$$Article 2 of the First Directive 67/227 and Article 17(2), (3) and (5) of the Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes must be interpreted as meaning that, in principle, the existence of a direct and immediate link between a particular input transaction and a particular output transaction or transactions giving rise to entitlement to deduct is necessary before the taxable person is entitled to deduct input value added tax and in order to determine the extent of such entitlement.

It is for the national court to apply the direct and immediate link test to the facts of each case before it. A taxable person who makes transactions in respect of which value added tax is deductible and transactions in respect of which it is not may deduct the value added tax in respect of the goods or services acquired by him, provided that such goods or services have a direct and immediate link with the output transactions in respect of which value added tax is deductible, without it being necessary to take into account Article 17(2), (3) or (5) of the Sixth Directive 77/388. However, such a taxable person cannot deduct in its entirety the value added tax charged on input services where they have been utilised not for the purpose of carrying out a deductible transaction but in the context of activities which are no more than the consequence of making such a transaction, unless that person can show by means of objective evidence that the expenditure involved in the acquisition of such services is part of the various cost components of the output transaction.

( see paras 24, 33 and operative part 1-2 )
Keywords

Summary



Keywords

1. Fisheries - Common structural policy - Development of aquaculture and establishment of protected marine areas - Community financial assistance - Procedure for discontinuing the aid - Commission letter suspending the aid originally granted - Actionable measure - Preliminary obligation of the Commission

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

2. Fisheries - Common structural policy - Development of aquaculture and establishment of protected marine areas - Community financial assistance - Regulation imposing obligations on the Commission for the protection of the interests of individuals - Altering the legal effects of a regulation because of administrative difficulties - Not permissible

(Council Regulation No 4028/86; Commission Regulation No 1116/88)

3. 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 article being met, aims to cover all decisions suspending financial aid when one of those conditions is met. Whilst the Commission is not bound to exercise such power, Article 44(1) explicitly requires that, should the Commission do so, it must consult the Standing Committee for the Fishing Industry provided for by Article 47 of Regulation No 4028/86. Similarly, under Article 7 of Regulation No 1116/88 laying down detailed rules for the application of decisions granting aid, the procedures mentioned therein must be followed in such a case.

( see paras 25-28 )

2. Where, as in the case of Regulation No 4028/86 on Community measures to improve and adapt structures in the fisheries and aquaculture sector and Regulation No 1116/88 laying down detailed rules for the application of decisions granting aid, a regulation imposes obligations on the Commission for the protection of the interests of individuals, administrative difficulties cannot constitute a valid basis for altering the legal effects of that regulation, including the specific procedural guarantees established by the Community legislature.

( see para. 34 )

3. Pursuant to the second sentence of the first paragraph of Article 54 of the EC Statute of the Court of Justice, where it quashes a decision of the Court of First Instance, the Court of Justice may itself give final judgment in the matter, if the state of the proceedings so permits. That is so where quashing the decision of the Court of First Instance implies that the decision which was the subject of the action brought before it must be annulled.

( see paras 38-39 )
Keywords

Summary



Keywords

1. Common Customs Tariff - Customs duties - Application to ethyl alcohol imported as contraband from a non-member country

(Council Regulation No 2913/92)

2. Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Tax on importation - Application to ethyl alcohol imported as contraband from a non-member country

(Council Directive 77/388)

3. Tax provisions - Harmonisation of laws - Excise duties - Directives 92/12 and 92/83 - Application to ethyl alcohol imported as contraband from a non-member country

(Coucil Directive 92/12 and 92/83)

Summary

$$While illegal imports or supplies of goods which by their very nature or because of their special characteristics cannot be lawfully marketed or introduced into economic channels, such as narcotic drugs or counterfeit currency, are not subject to the taxes and customs duties normally payable under Community legislation, the principle of fiscal neutrality prevents any general distinction between lawful and unlawful transactions, apart from such cases where any competition between a lawful economic sector and an unlawful sector is precluded.

Ethyl alcohol imported as contraband from a non-member country is not a product whose marketing is prohibited by its very nature or because of its special characteristics. Nor may ethyl alcohol be regarded as a product which is outside economic channels, since competition is possible between the contraband product and that traded in lawful economic channels, in that there is a lawful market in alcohol which is precisely the target of contraband products.

Sixth Directive 77/388, Directive 92/12 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products, Directive 92/83 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages, and Regulation No 2913/92 establishing the Community Customs Code must therefore be interpreted as meaning that their provisions on liability to tax and tax debts apply also to contraband importation into Community customs territory of ethyl alcohol from non-member countries.

( see paras 19-20 and operative part )
Keywords

Summary



Keywords

Social policy - Men and women - Access to employment and working conditions - Equal treatment - Abolition of a part-time job on economic grounds - National provision that does not regard part-time workers as comparable with full-time workers for the purposes of selection by an employer on the basis of social criteria - Whether permissible

(Council Directive 76/207, Arts 2(1) and 5(1))

Summary

$$Articles 2(1) and 5(1) of 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 must be interpreted as not precluding an interpretation of a national rule which proceeds on the general basis that part-time workers are not to be compared with full-time workers when an employer has to proceed to selection on the basis of social criteria when abolishing a part-time job on economic grounds.

( see para. 35 and operative part )
Keywords

Summary



Keywords

Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Exemptions provided for by the Sixth Directive - Exemption for medical care provided in the exercise of the medical and paramedical professions - Medical care consisting in establishing the genetic affinity of individuals through biological tests - Taxable nature

(Council Directive 77/388, Art. 13A(1)(c))

Summary

$$Article 13A(1)(c) of Sixth Directive 77/388, on the exemption from value added tax for medical care provided in the exercise of medical and paramedical professions, is to be interpreted as meaning that it does not apply to medical services consisting, not in providing care to persons by diagnosing and treating a disease or any other health disorder, but in establishing the genetic affinity of individuals through biological tests.

( see para. 22 and operative part )