ddrg/super_eurlex huggingface dataset:
14

Article 74/1 of the Law of 13 June 2005, as inserted by Article 51 of the Law of 10 July 2012, is worded as follows: ‘1. When the Institute is of the view that the delivery of the social component may represent an unfair burden for a provider, it shall ask each provider of social tariffs to supply the information referred to in paragraph 2 and it shall compile a calculation of the net costs. 2. Each provider of social tariffs shall notify the Institute, according to the detailed rules established in accordance with Article 137(2), at the latest by 1 August of the calendar year following the year under review, of the indexed amount of the cost assessment for the year under review, calculated according to the calculation method set out in the Annex. ... 3. The Institute shall determine, for each provider concerned, that an unfair burden exists if the provision of the social component of universal service is excessive in relation to its capacity to pay, taking into account all its own characteristics, in particular the quality of its equipment, its economic and financial situation and its share of the market for publicly available electronic communications services. 4. A fund shall be created for universal service provision in respect of social tariffs, aimed at compensating each provider of social tariffs for whom the provision of the social component of universal service represents an unfair burden and who has submitted a request to the Institute in that regard. The compensation shall correspond to the net cost borne by the operator for whom the provision of the social component of universal service represents an unfair burden. That fund shall have legal personality and shall be administered by the Institute. The fund shall be financed by contributions from the operators who provide the social component of universal service. Their contributions shall be determined in proportion to their turnover with regard to publicly available electronic communications services. The turnover which is taken into account shall correspond to the turnover achieved before tax with regard to the provision of publicly available electronic communications services within the national territory, in accordance with Article 95(2). The administrative costs of the fund shall comprise all the costs connected with the operation of the fund, including the costs inherent in the definition of a cost model based on an efficient theoretical operator according to the type of electronic communications network through which the social component of universal service is provided. The King shall determine the maximum amount of the administrative costs of the fund by decree, after deliberation in the Ministerraad (Council of Ministers). The administrative costs of the fund shall be financed by the operators referred to in the second paragraph, in proportion to their turnover referred to in the third paragraph. 5. The King shall determine the detailed rules for the operation of that mechanism by decree, after deliberation in the Ministerraad, and following advice from the Institute.’
7

Article 17 of Directive 2003/88 provides in paragraph 2 and 5: ‘2. Derogations provided for (at paragraph 5) may be adopted by means of laws, regulations or administrative provisions or by means of collective agreements or agreements between the two sides of industry provided that the workers concerned are afforded equivalent periods of compensatory rest or that, in exceptional cases in which it is not possible, for objective reasons, to grant such equivalent periods of compensatory rest, the workers concerned are afforded appropriate protection. … 5. In accordance with paragraph 2 of this Article, derogations may be made from Article 6 and Article 16(b), in the case of doctors in training, in accordance with the provisions set out in the second to the seventh subparagraphs of this paragraph. With respect to Article 6 derogations referred to in the first subparagraph shall be permitted for a transitional period of five years from 1 August 2004. Member States may have up to two more years, if necessary, to take account of difficulties in meeting the working time provisions with respect to their responsibilities for the organisation and delivery of health services and medical care. … Member States may have an additional period of up to one year, if necessary, to take account of special difficulties in meeting the responsibilities referred to in the third subparagraph. … Member States shall ensure that in no case will the number of weekly working hours exceed an average of 58 during the first three years of the transitional period, an average of 56 for the following two years and an average of 52 for any remaining period. … With respect to Article 16(b) derogations referred to in the first subparagraph shall be permitted provided that the reference period does not exceed 12 months, during the first part of the transitional period specified in the fifth subparagraph, and six months thereafter.’
19

In those circumstances, the Østre Landsret decided to stay the proceedings and to refer the following questions to the Court for a preliminary ruling: ‘(1) Is Article 203(1) of the Customs Code to be interpreted as meaning that there is removal from customs supervision in a situation such as that of the main proceedings, if it is assumed that (a) each of the two generated transits in 2007 and 2008 respectively concerned the same goods, or (b) it cannot be documented that they were the same goods? (2) Is Article 204 of the Customs Code to be interpreted as meaning that customs debt arises in a situation such as that of the main proceedings, if it is assumed that (a) each of the two generated transits in 2007 and 2008 respectively concerned the same goods, or (b) it cannot be documented that they were the same goods? (3) Is Article 859 of the [Implementing Regulation] to be interpreted as meaning that, in the circumstances of the main proceedings, there is an infringement of obligations which has had no significant effect on the proper course of the customs procedure, if it is assumed that (a) each of the two generated transits in 2007 and 2008 respectively concerned the same goods, or (b) it cannot be documented that they were the same goods? (4) Can the first Member State into which the goods were imported refuse the taxable person designated by the Member State a deduction of the import VAT pursuant to Article 168(e) of the VAT Directive, where the import VAT is charged to a carrier of the goods in question who is not the importer and owner of the goods but has simply transported and been in charge of the customs dispatch of the consignment as part of its freight forwarding operations, which are subject to VAT?’
5

The Commission communication on the interest rates to be applied when aid granted unlawfully is being recovered published in the Official Journal of the European Union of 8 May 2003 (OJ 2003 C 110, p. 21) states: ‘… As part of the process of loyal collaboration between the Commission and Member States during the execution of certain recovery decisions, the question has arisen whether this interest rate should be applied on a simple basis or on a compound basis … The Commission accordingly considers it necessary to clarify urgently its position on the matter, having regard to the objectives of the recovery of unlawful aid and its place in the system of State aid control laid down by the Treaty. … In market practice, simple interest would normally be calculated where the beneficiary of the funds does not have use of the interest amount before the end of the period, for example where interest is only paid at the end of the period. Compound interest would normally be calculated if each year (or period) the amount of interest can be considered as being paid to the beneficiary and so accruing to the initial capital amount. In this case, the beneficiary would earn interest on the interest paid for each period. … Thus despite the variety of situations, it appears that the effects of an unlawful aid are to provide funding to the beneficiary on similar conditions to a medium term non-interest bearing loan. Accordingly, the use of compound interest appears necessary to ensure that the financial advantages resulting from this situation are fully neutralised. Accordingly, the Commission wishes to inform the Member States and interested parties that in any future decisions it may adopt ordering the recovery of aid unlawfully granted, it will apply the reference rate used for calculating the net grant equivalent of regional aids on a compound basis. In accordance with normal market practice, compounding should take place on an annual basis. Likewise, the Commission will expect the Member States to apply compound interest in the execution of pending recovery decisions, unless this would be contrary to a general principle of Community law.’
5

Paragraph 10 of the Law on Corporation Tax of 1988, relating to international holdings, provides, at points 2 and 3 thereof: ‘(2) Profit shares of any kind from international inter-company holdings shall be exempt from corporation tax. An international inter-company holding exists where it is established that taxable entities coming under Paragraph 7(3) or other foreign corporations with unlimited tax liability comparable to a domestic taxable entity coming under Paragraph 7(3) have held a stake of at least 10%, in the form of holdings, for a continuous period of at least one year in: (a) foreign companies comparable to a domestic capital company, (b) other foreign companies which fulfil the conditions … of Article 2 of Council Directive 90/435/EEC of 23 July 1990 [on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States] (OJ 1990 L 225, p. 6), in the applicable version. The said period of one year shall not apply for shares acquired as a result of an increase in capital, in so far as the extent of the equity interest is not thereby increased. (3) Profits, losses and other changes in value from international inter-company holdings within the meaning of subparagraph (2) shall be disregarded for the purpose of calculating income. This shall not apply for actual and final pecuniary losses caused by the closure (liquidation or insolvency) of the non-resident company. Losses shall be reduced by tax-free profit shares of any kind accruing within the last five financial years prior to that in which liquidation began or insolvency occurred. The tax neutrality of the holding shall not apply if: 1. When submitting the corporation tax return for the year in which an international inter-company holding was acquired or an international inter-company holding was created by the additional acquisition of shares, the taxable entity declares that profits, losses and other changes in value are to be taken into account for tax purposes (option to have the holding taken into account for tax purposes). ...’
14

Article 4 of the German-Swiss Agreement provides: ‘1. For the purposes of this Agreement, the expression “resident of a Contracting State” means any person who, under the law of that State, is there subject to unlimited tax liability. ... 4. Notwithstanding the other provisions of this Agreement, the Federal Republic of Germany may tax a natural person who is resident in Switzerland, but who is not a Swiss national and was subject to unlimited tax liability in the Federal Republic of Germany for a total of at least five years, on income originating in the Federal Republic of Germany and assets located in the territory thereof in the year in which the unlimited tax liability came to an end for the last time and in the following five years. Under this Agreement, the taxation of such income and assets by Switzerland shall not be prejudiced. However, by analogous application of German legislation on the calculation of foreign taxes, the Federal Republic of Germany shall credit the Swiss tax levied on that income or those assets in conformity with the provisions of this Agreement against the portion of the German tax (other than corporation tax) levied under the present provisions on that income or those assets, in addition to German tax which would apply in accordance with the provisions of [Articles] 6 to 22. The provisions of this paragraph shall not apply where the natural person has become a resident of Switzerland in order there to pursue genuine salaried employment on behalf of an employer to which he is not linked, independently of his work relationship, by a substantial direct or indirect economic interest in the form of a shareholding or otherwise. 5. In the case where a natural person is considered to be a resident of a Contracting State, within the meaning of this article, for only part of the year and is considered to be a resident of the other Contracting State for the remainder of the year (change of place of residence), each State may collect taxes established on the basis of the unlimited liability to tax only in proportion to the period during which that person was considered to be a resident of that State. ...’
6

The Fourth Transition Provision of Law 1/2013 (‘the transitional provision at issue’) concerns enforcement procedures instituted before the entry into force of Law 1/2013 and not yet concluded. That provision is worded as follows: ‘1. The amendments [to the Civil Procedure Code] introduced by the present Law, shall apply to enforcement proceedings already in progress at the date of entry into force of the present law, only in respect of those enforcement measures still to be taken. 2. In any event, in enforcement proceedings in progress on the date of the entry into force of the present law, in which the 10-day period for lodging an objection to enforcement laid down by Article 556.1 [of the Civil Procedure Code] has expired, the parties against whom enforcement is sought shall have a period of one month within which to submit an extraordinary application objecting to enforcement based on the existence of new grounds for opposition, set out in Article 557.1(7) and Article 695.1(4) [of the Civil Procedure Code]. In accordance with the provisions of Articles 558 and 695 [of the Civil Procedure Code], the time-limit of one month shall start to run from the day following the entry into force of the present Law, and the effect of the lodging by the parties of the application objecting to enforcement shall be to suspend proceedings until the application has been adjudicated upon. The present transitional provision shall be applicable to all enforcement proceedings that have not led to the mortgagee’s taking possession of the property in accordance with the provisions of Article 675 [of the Civil Procedure Code]. 3. Likewise, in enforcement proceedings in progress in which, on the entry into force of the present Law, the 10-day period for objecting to enforcement laid down by Article 556.1 of the Civil Procedure Code has already started to run, the parties against whom enforcement is sought shall enjoy the same period of one month provided for in the previous paragraph in order to submit an application on the basis of the existence of any of the grounds for objecting to enforcement provided for under Articles 557 and 695 [of the Civil Procedure Code]. 4. Publication of the present provision shall be considered full and valid notification for the purposes of notifying and calculating the periods provided for in paragraphs 2 and 3 of the present article, without its being necessary in any circumstances expressly to make an order in that respect.’
45

The following factors, even if taken together, do not represent a degree of publicity sufficient to ensure that interested operators may — in keeping with the objectives of the obligation of transparency — express their interest in managing the social insurance scheme at issue in the main proceedings, before an extension decision is adopted with full impartiality: (i) the fact that the collective agreements and the addenda thereto have been filed with an administrative authority and may be consulted on the Internet, (ii) the fact that notice is published in an official journal of the intention to start the procedure for extending such an addendum and (iii) the fact that any interested party has an opportunity to submit observations following that publication. Indeed, interested parties have only 15 days within which to submit their observations, an appreciably shorter time than the periods laid down, except in urgent cases, in Articles 38, 59 and 65 of Directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts (OJ 2004 L 134, p. 114, and corrigendum OL 2004 L 351, p. 44), as amended by Commission Regulation (EU) No 1251/2011 of 30 November 2011 (OJ 2011 L 319), which is not applicable in the present case but which may serve as a reference point in this regard. Furthermore, according to the observations made by the French Government at the hearing before the Court, the competent Minister merely conducts a review of legality. It thus appears to be the case that the fact that a more advantageous offer exists and that an interested party has informed the Minister about it cannot prevent the extension of that agreement, this being a matter which the referring court must determine.
5

Article 17(1) to (3) of the directive provides: ‘1. Member States shall take the measures necessary to ensure that the commercial agent is, after termination of the agency contract, indemnified in accordance with paragraph 2 or compensated for damage in accordance with paragraph 3. 2. (a) The commercial agent shall be entitled to an indemnity if and to the extent that: — he has brought the principal new customers or has significantly increased the volume of business with existing customers and the principal continues to derive substantial benefits from the business with such customers, and — the payment of this indemnity is equitable having regard to all the circumstances and, in particular, the commission lost by the commercial agent on the business transacted with such customers. … (b) The amount of the indemnity may not exceed a figure equivalent to an indemnity for one year calculated from the commercial agent’s average annual remuneration over the preceding five years and if the contract goes back less than five years the indemnity shall be calculated on the average for the period in question; (c) The grant of such an indemnity shall not prevent the commercial agent from seeking damages. 3. The commercial agent shall be entitled to compensation for the damage he suffers as a result of the termination of his relations with the principal. Such damage shall be deemed to occur particularly when the termination takes place in circumstances: — depriving the commercial agent of the commission which proper performance of the agency contract would have procured him whilst providing the principal with substantial benefits linked to the commercial agent’s activities, — and/or which have not enabled the commercial agent to amortise the costs and expenses that he had incurred for the performance of the agency contract on the principal’s advice.’
7

Article 7 of the Framework Directive, entitled ‘Consolidating the internal market for electronic communications’, provides: ‘1. In carrying out their tasks under this directive and the Specific Directives, [NRAs] shall take the utmost account of the objectives set out in Article 8, including insofar as they relate to the functioning of the internal market. 2. [NRAs] shall contribute to the development of the internal market by cooperating with each other and with the Commission in a transparent manner to ensure the consistent application, in all Member States, of the provisions of this Directive and the Specific Directives. … 3. In addition to the consultation referred to in Article 6, where a[n] [NRA] intends to take a measure which: (a) falls within the scope of Articles 15 or 16 of this Directive, Articles 5 or 8 of [the Access Directive] or Article 16 of [the Universal Service Directive], and (b) would affect trade between Member States, it shall at the same time make the draft measure accessible to the Commission and the [NRAs] in other Member States, together with the reasoning on which the measure is based, … and inform the Commission and other [NRAs] thereof. [NRAs] and the Commission may make comments to the [NRA] concerned only within one month or within the period referred to in Article 6 if that period is longer. The one-month period may not be extended. … 5. The [NRA] concerned shall take the utmost account of comments of other [NRAs] and the Commission and may, except in cases covered by paragraph 4, adopt the resulting draft measure and, where it does so, shall communicate it to the Commission. …’
7

Article 5 of the Access Directive, headed ‘Powers and responsibilities of the [NRAs] with regard to access and interconnection’, provides: ‘1. [NRAs] shall, acting in pursuit of the objectives set out in Article 8 of [the Framework Directive], encourage and where appropriate ensure, in accordance with the provisions of this Directive, adequate access and interconnection, and interoperability of services, exercising their responsibility in a way that promotes efficiency, sustainable competition, and gives the maximum benefit to end-users. In particular, without prejudice to measures that may be taken regarding undertakings with significant market power in accordance with Article 8, [NRAs] shall be able to impose: (a) to the extent that is necessary to ensure end-to-end connectivity, obligations on undertakings that control access to end-users, including in justified cases the obligation to interconnect their networks where this is not already the case; ... 3. Obligations and conditions imposed in accordance with paragraphs 1 and 2 shall be objective, transparent, proportionate and non-discriminatory, and shall be implemented in accordance with the procedures referred to in Articles 6 and 7 of [the Framework Directive]. 4. With regard to access and interconnection, Member States shall ensure that the [NRA] is empowered to intervene at its own initiative where justified or, in the absence of agreement between undertakings, at the request of either of the parties involved, in order to secure the policy objectives of Article 8 of [the Framework Directive], in accordance with the provisions of this Directive and the procedures referred to in Articles 6 and 7, 20 and 21 of [the Framework Directive].’