ddrg/super_eurlex huggingface dataset:
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1. Preliminary rulings ° Admissibility of references ° Need to provide the Court with sufficient details of the factual and legislative context

(EC Treaty, Art. 177; EC Statute of the Court of Justice, Art. 20)

2. Environment ° Disposal of waste ° Directive 91/156 ° Power of the Member States to impose criminal penalties for breaches of Community legislation ° Extent

(Council Directive 91/156)

Summary

1. The need to provide an interpretation of Community law which will be of use to the national court makes it necessary for the latter to define the factual and legislative context of the questions submitted or, at the very least, explain the factual circumstances on which those questions are based.

The information provided in orders for reference serves not only to enable the Court to give helpful answers but also to enable the Governments of the Member States and other interested parties to submit observations in accordance with Article 20 of the Statute of the Court. It is the Court' s duty to ensure that the opportunity to submit observations is safeguarded, in view of the fact that, by virtue of the abovementioned provision, only the orders for reference are notified to the interested parties.

2. Article 5 and the third paragraph of Article 189 of the Treaty must be interpreted as not precluding a Member State from imposing criminal penalties to ensure compliance with the obligations laid down by Directive 91/156 amending Directive 75/442 on waste, provided that those penalties are analogous to those applicable to infringements of national law of a similar nature and importance and are, in any event, effective, proportionate and dissuasive.

Although the directive in question does not impose any specific obligation on the Member States as regards systems of controls and penalties, that does not mean that national provisions which impose criminal penalties for infringements of legislation implementing the directive are incompatible with the latter. The Member States are required, within the bounds of the freedom left to them by the third paragraph of Article 189 of the EC Treaty, to choose the most appropriate forms and methods to ensure the effectiveness of directives, and Article 5 of the Treaty requires them, in the circumstances referred to above, to take all measures necessary to guarantee the application and effectiveness of Community law.
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1 Common Customs Tariff - Tariff headings - Fish commonly called ling (scientific name Molva molva) - Exclusion of subheadings 03.02 A I b) and 03.02 A II a) covering cod, dried, salted or in brine - Classification under subheadings 03.02 A I f) and 03.02 A II d) - Exclusion from the suspension of customs duties

(Council Regulation No 3796/81, Art. 20, Annex VI)

2 Own resources of the European Communities - Post-clearance recovery of import or export duties - Conditions for the application of Article 5(2) of Regulation No 1697/79 - Error of the administration which `could not reasonably have been detected by the person liable' - Criteria for assessment

Summary

3 Upon application of rule 1 of the general rules for the interpretation of the Common Customs Tariff nomenclature, tariff headings 03.02 A I b) and 03.02 A II a) of the Common Customs Tariff, covering respectively whole cod, headless cod or pieces of cod, dried, salted or in brine and fillets of cod, dried, salted or in brine, as amended by Regulation No 3796/91 on the common organisation of the market in fishery products, are to be interpreted as meaning that the list of species whose scientific names are indicated in brackets following the word `cod' is exhaustive, so that ling, whose scientific name is Molva molva, does not fall under those headings and must therefore be classified under the residual headings 03.02 A I f) and 03.02 A II d), which means that it is excluded from the suspension of customs duties on imports provided for by Article 20 of the regulation.

4 In order to determine whether the error committed by the competent authorities `could not reasonably have been detected by the person liable' within the meaning of Article 5(2) of Regulation No 1697/79, on the post-clearance recovery of import duties or export duties which have not been required of the person liable for payment on goods entered for a customs procedure involving the obligation to pay such duties, account must be taken, in particular, of the nature of the error, the professional experience of the trader concerned and the degree of care which he exercised. The relevant factors to be taken into consideration in assessing the nature of the error include the possibility that the terminology used may have caused confusion, the fact that a change of rule was not apparent and the time taken by the competent authorities themselves to realize that such a change had been made. It is for the national court to determine, on the basis of that interpretation, whether or not the error which led to duties not being collected was detectable by the person liable.
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Officials - Actions - Time-limits - Mandatory - Caused to run afresh by a judgment given by a court of a Member State - Not possible

(EC Treaty, Art. 179; Staff Regulations, Arts 90 and 91)

Summary

The time-limits prescribed in Articles 90 and 91 of the Staff Regulations for lodging complaints and bringing proceedings are a matter of public policy and are not subject to the discretion of the parties or the Court, since they were established in order to ensure that legal positions are clear and certain.

Consequently, Article 179 of the Treaty and Articles 90 and 91 of the Staff Regulations are to be interpreted as meaning that the periods which those provisions prescribe for challenging a decision of the appointing authority of one of the Community institutions cannot be caused to run afresh by a judgment given by a court of a Member State finding an act of that State unlawful, where the act in question may have influenced the institution's decision which is to be challenged.
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1 Actions for annulment - Time-limits - Point from which time starts to run - Notification - Definition - Communication of the actual text of the decision challenged

(EC Treaty, Art. 173, fifth para.)

2 Appeals - Grounds - Erroneous assessment of the evidence adduced - Inadmissible if there is no claim that the Court of First Instance erred in law - Rejection

(EC Treaty, Art. 168a; EC Statute of the Court of Justice, Art. 51)

Summary

3 Notification of the Community acts referred to in the fifth paragraph of Article 173 and Article 191 of the Treaty necessarily involves the communication of a detailed account of the contents of the measure notified and of the reasons on which it is based. In the absence of such an account, its addressee would be denied the precise knowledge of the contents of the act in question, and of the reasons for which it was adopted, which he needs in order properly to bring proceedings against that decision. That requirement can be fulfilled only by the transmission of the text of the decision in issue and not by a brief summary of its contents. It follows that the time-limit for bringing proceedings starts to run only from the date of notification as defined above.

4 The appraisal by the Court of First Instance of the evidence put before it is not reviewable in appeal proceedings unless it is established that that Court erred in law.
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Tax provisions - Harmonization of laws - Turnover taxes - Common system of value added tax - Supply of services - Determination of the place of performance for tax purposes - Supply of veterinary services - Taxable at the place where the supplier has established his business

(Council Directive 77/388, Art. 9(2))

Summary

Article 9 of the Sixth Directive 77/388 on the harmonization of the laws of the Member States relating to turnover taxes, which seeks to avoid, first, conflicts of jurisdiction, which may result in double taxation, and, secondly, non-taxation, must be interpreted as meaning that the place where the services principally and habitually carried out by a veterinary surgeon should be deemed to be supplied is the place where the supplier has established his business or has a fixed establishment from which the services are supplied or, in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides.

Since the principal function of a veterinary surgeon is to make a scientific assessment of animals' health, take preventive medical action, effect diagnoses and provide therapeutic treatment for sick animals, the service which he provides does not come within any of the transactions listed in Article 9(2) of the directive, under which certain services are deemed to be supplied at the place where they are physically carried out or the place where the customer has established his business or has a fixed establishment
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Appeals - Pleas in law - Grounds of a judgment vitiated by an infringement of Community law - Mistaken assessment, by the Court of First Instance, of the statement of reasons of a decision imposing a disciplinary measure on an official - Appeal well founded

(EC Treaty, Art. 190; Staff Regulations, Art. 25)

Summary

A judgment of the Court of First Instance holding that the statement of reasons of a decision imposing a disciplinary measure on an official is inadequate is vitiated by an error in law where that decision gives a sufficiently precise indication of the conduct with which the official is charged and contains, even if it does not so specify expressly, the reason why the appointing authority diverged from the Disciplinary Board's opinion by adopting a disciplinary measure more severe than that recommended by the Board.
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1 Community law - Principles - Equal treatment - Discrimination on grounds of nationality - Prohibition - Scope - National provision requiring foreigners bringing legal proceedings to give security for costs - Included - Condition

(EC Treaty, Art. 6, first para.)

2 Community law - Principles - Equal treatment - Discrimination on grounds of nationality - Prohibition - National provision requiring foreigners bringing legal proceedings to give security for costs - Application in proceedings connected with the exercise of one of the fundamental freedoms guaranteed by the Treaty - Not permissible

(EC Treaty, Art. 6, first para.)

Summary

3 A rule of civil procedure of one Member State, such as one requiring nationals and legal persons of another Member State to provide security for costs when they wish to sue a resident of the former State or a company established there, falls within the scope of the Treaty within the meaning of the first paragraph of Article 6 and is subject to the general principle of non-discrimination laid down by that article in so far as it has an effect, even though indirect, on trade in goods and services between Member States. Such an effect is liable to arise in particular where security for costs is required where proceedings are brought to recover payment for the supply of goods.

4 The first paragraph of Article 6 of the EC Treaty must be interpreted as precluding a Member State from requiring security for costs to be furnished by a national of another Member State who has brought an action in one of its civil courts against one of its nationals where that requirement may not be imposed on its own nationals who have neither assets nor a residence in that country, in a situation where the action is connected with the exercise of fundamental freedoms guaranteed by Community law.
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Agriculture - Common organization of the markets - Export refunds - Products conferring entitlement thereto - Products originating in the Community or imported products released for free circulation - Cattle from the former German Democratic Republic imported into the Federal Republic of Germany under the transit procedure prior to reunification with a view to re-exportation to a third country - Excluded

(EC Treaty, Art. 9(2); Commission Regulation No 3665/87, Art. 8(1))

Summary

Article 8(1) of Regulation No 3665/87 laying down common detailed rules for the application of the system of export refunds on agricultural products in conjunction with Article 9(2) of the Treaty must be interpreted as meaning that products obtained from the slaughter of cattle are neither of Community origin nor in free circulation within the territory of the Community and do not therefore qualify for export refunds if they were exported before 3 October 1990, the date of German reunification, from the former German Democratic Republic following completion of customs export formalities and the grant of export refunds in that country, and then imported into the Federal Republic of Germany under the transit procedure and placed in storage with a view to being re-exported to a third country.

In that regard, German reunification had no effect on the classification of the goods in question, which, at the time of their importation under the transit procedure, originated in a third country in relation to the Community and which were not released for free circulation in the latter. It is only as from the date of the accession of the former German Democratic Republic to the Federal Republic of Germany and only for the future that goods in free circulation in the territory of the former acquired a Community origin, since goods which left that territory before accession could not acquire such origin retroactively.
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Tax provisions - Harmonization of laws - Turnover taxes - Common system of value added tax - Prohibition on levying other national taxes characterized as turnover taxes - Purpose - Concept of `turnover taxes' - Tax on betting and gambling passed on to the consumer, where passing on is not expressly mentioned in the national law or recorded in an invoice or other document serving as invoice - Included

(Council Directive 77/388, Art. 33)

Summary

Since the purpose of Article 33 of the Sixth Directive 77/388 on the harmonization of the laws of the Member States relating to turnover taxes is to prevent the functioning of the common system of value added tax (VAT) from being compromised by fiscal measures of a Member State levied on the movement of goods and services, and charged on commercial transactions in a manner comparable to VAT, the classification of a national tax and, consequently, the appraisal of its compatibility with Community law must be based not only on the wording of the relevant national provisions, but also on the essential characteristics of the tax, and, in particular, the possibility of passing it on to the consumer. It follows that in order for a national tax to be characterized as a turnover tax, it is not necessary for the relevant national legislation expressly to provide that it may be passed on to consumers.

Furthermore, in order for such a tax to be characterized as a turnover tax, it is not necessary for the passing on of the tax to the consumer to be recorded in an invoice or other document serving as invoice. For the purposes of the application of the aforesaid provision, it is for the national court to establish whether the tax at issue is capable of being charged on the movement of goods and services in a manner comparable to VAT, by examining whether it exhibits the essential characteristics of VAT. That will be the case if it is generally applicable, if it is proportional to the price of the services, if it is charged at each stage of the production and distribution process and if it is imposed on the added value of the services.
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Social policy - Men and women - Access to employment, and working conditions - Equal treatment - Discrimination in access to employment - Exemption for part-time employees from the qualifying examination for entry to a profession conditional on seniority calculated on a strictly pro rata basis in relation to their working hours - Discriminatory by comparison with the exemption conditions for full-time employees - Measure primarily affecting women - Not permissible in the absence of objective justification

(Council Directive 76/207, Art. 3(1))

Summary

Article 3(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 precludes, in cases where far more women will be affected than men, national legislation which provides that, in the case of part-time employment involving working hours of no less than one-half of normal working hours, the total length of professional experience required for exemption from the qualifying examination for tax advisers is to be extended on a pro rata basis, save where such legislation is justified by objective factors unrelated to any discrimination on grounds of sex.
Case C-384/95

Landboden-Agrardienste GmbH & Co. KG

v

Finanzamt Calau

Reference for a preliminary ruling from the Finanzgericht des Landes Brandenburg

‛VAT — Supply of services — National compensation for the extensification of potato production’

Opinion of Advocate General Jacobs delivered on 25 September 1997 I-7389

Judgment of the Court (Fifth Chamber), 18 December 1997 I-7399

Summary of the Judgment

Tax provisions — Harmonization of laws — Turnover taxes — Common system of value added tax — Taxable transactions — Supply of services — Extensification, in return for compensation, of potato production — Excluded

(Council Directive 77/388, Arts 6(1) and 11(A)(1)(a))

On a proper construction of Articles 6(1) and 11(A)(1)(a) of the Sixth Directive 77/388 on the harmonization of the laws of the Member States relating to turnover taxes, which are concerned with the definition of a supply of services and the constitution of the taxable amount respectively, an undertaking given by a farmer under a national compensation scheme not to harvest at least 20% of his potato crop does not constitute a supply of services for the purposes of the directive. Consequently, compensation received for that purpose is not subject to turnover tax.

In order for such an undertaking to be covered by the common system of value added tax it must imply consumption, whereas the farmer giving the said undertaking does not provide services to an identifiable consumer or any benefit capable of being regarded as a cost component of the activity of another person in the commercial chain.
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Agriculture - Common agricultural policy - Agricultural income support - Set-off of an amount due to a beneficiary of aid against a debt payable to a Member State - Permissible - Limits - Compensatory payments under Regulation No 1765/92 - Possibility of set-off against debts to the State and of deferral of payment pending verification of such debts - Conditions

(Council Regulation No 1765/92, Arts 10(1) and 15(3))

Summary

Community law does not preclude a Member State from effecting set-off between an amount due to a beneficiary of aid payable under Community legislation and an outstanding debt to that Member State. The position would be different only if that practice were to interfere with the proper functioning of the common organisation of the agricultural markets. In that regard, the capacity in which the Member State grants compensatory payments under Regulation No 1765/92 establishing a support system for producers of certain arable crops, the fact that the rules of that Member State on set-off require, for set-off to be available, reciprocity of debts as between debtor and creditor, the practice generally followed by the Member State regarding set-off and the legal basis of the debt to the State involved in the set-off are of no importance, provided that the national authorities ensure that the effectiveness of Community law is not in any way undermined and that economic operators enjoy equal treatment. It is for the national court to determine whether that is the case.

Subject to the abovementioned conditions, Article 15(3) of Regulation No 1765/92, according to which compensatory payments are to be paid over to the beneficiaries in their entirety, must be interpreted as not precluding Member States from requiring a national intervention agency to effect set-off with debts payable to the State in the case of a beneficiary of compensatory payments. Moreover, subject to the same conditions, Article 10(1) of the regulation, according to which compensatory payments are to be made between 16 October and 31 December next following the harvest, must be interpreted as meaning that payment of compensatory payments may be deferred until it has been verified whether the State has any claim against the beneficiary thereof for which set-off may be available, provided that the payment is made no later than 31 December in the year in question.
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Actions for annulment - Time-limits - Point from which time begins to run - Measure neither published nor notified to the applicant - Precise knowledge of the content of the measure and of the reasons on which it is based - Obligation to request the whole text of the measure within a reasonable period once knowledge of its existence is acquired - Council decision addressed to a Member State - Precise knowledge on the part of the Commission - Specific case

(EC Treaty, Art. 173, fifth para.)

Summary

In the absence of publication or notification, it is for the party which has knowledge of a decision concerning it to request the whole text thereof within a reasonable period. Subject to that reservation, the period for bringing an action can begin to run only from the moment at which the third party concerned acquires precise knowledge of the content of the decision in question and of the reasons on which it is based in such a way as to enable it to exercise its right of action.

In the case of a Council decision addressed to a Member State, the draft of which was disclosed to the members of the Council and of the Commission, and where the procedure for adoption of the decision was the subject of minutes drawn up by the Secretariat General of the Commission, the latter had precise and detailed knowledge of the decision at the latest by the date on which the said minutes were drawn up.
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Social security for migrant workers - Equal treatment - National legislation making the grant of an unemployment allowance conditional upon payment by the person concerned of contributions to a retirement pension scheme over a minimum period - Whether permissible - Conditions

Summary

The qualifying period which must have been completed in order to be eligible for an unemployment allowance such as that introduced by national social security legislation for unemployed persons of over 52 years of age is determined by the legislation of that Member State, provided that contributions paid in whole or in part to the social security schemes of one or more other Member States are also deemed to count towards that period.