ddrg/super_eurlex huggingface dataset:
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1 . SOCIAL SECURITY FOR MIGRANT WORKERS - BENEFITS - NATIONAL RULES AGAINST OVERLAPPING - INAPPLICABLE TO RECIPIENTS OF BENEFITS OF THE SAME KIND AWARDED IN ACCORDANCE WITH THE PROVISIONS OF REGULATION NO 1408/71 - BENEFITS OF THE SAME KIND - CRITERIA - SURVIVOR' S PENSION AND OLD-AGE PENSION

( COUNCIL REGULATION NO 1408/71, ART . 12 ( 2 ) )

2 . SOCIAL SECURITY FOR MIGRANT WORKERS - BENEFITS - NATIONAL RULES AGAINST OVERLAPPING - ENTITLEMENT CONFERRED BY NATIONAL LEGISLATION ALONE - APPLICABILITY - LIMITS - COMMUNITY RULES MORE FAVOURABLE TO THE WORKER

( COUNCIL REGULATION NO 1408/71, ART . 12 ( 2 ) AND ART . 46 ( 3 ) )

Summary

1 SOCIAL SECURITY BENEFITS MUST BE REGARDED AS BEING OF THE SAME KIND WHEN THEIR PURPOSE AND OBJECT TOGETHER WITH THE BASIS ON WHICH THEY ARE CALCULATED AND THE CONDITIONS FOR GRANTING THEM ARE IDENTICAL, IRRESPECTIVE OF CHARACTERISTICS PECULIAR TO THE VARIOUS NATIONAL LAWS . ON THE OTHER HAND, CHARACTERISTICS WHICH ARE PURELY FORMAL MUST NOT BE CONSIDERED RELEVANT CRITERIA FOR THE CLASSIFICATION OF THE BENEFITS .

A SURVIVORS' PENSION ACQUIRED UNDER THE LEGISLATION OF A MEMBER STATE AND AN OLD-AGE PENSION ACQUIRED UNDER THE LEGISLATION OF ANOTHER MEMBER STATE ARE "BENEFITS OF THE SAME KIND" WITHIN THE MEANING OF ARTICLE 12 ( 2 ) OF COUNCIL REGULATION NO 1408/71 IN SO FAR AS BOTH PENSIONS ARE INTENDED TO ENSURE THAT THE SURVIVING SPOUSE WHO HAS ATTAINED A CERTAIN AGE AND TO WHOM THE PENSIONS ARE AWARDED ON THE BASIS OF THE PERIODS OF INSURANCE COMPLETED BY THE DECEASED SPOUSE HAS THE MEANS OF SUBSISTENCE .

2 . WHEN A WORKER RECEIVES A PENSION PURSUANT TO NATIONAL LEGISLATION ALONE, THE PROVISIONS OF REGULATION NO 1408/71 DO NOT PREVENT THAT LEGISLATION FROM BEING APPLIED TO HIM IN ITS ENTIRETY, INCLUDING THE NATIONAL RULES AGAINST OVERLAPPING BENEFITS . IF, HOWEVER, THE APPLICATION OF THAT NATIONAL LEGISLATION IS LESS FAVOURABLE TO THE WORKER THAN THE APPLICATION OF ARTICLE 46 OF REGULATION NO 1408/71, THE PROVISIONS OF THAT ARTICLE MUST BE APPLIED . ON THE LATTER SUPPOSITION, ARTICLE 46 ( 3 ), WHICH SEEKS TO LIMIT THE OVERLAP OF ACQUIRED BENEFITS, BY THE MEANS PROVIDED IN PARAGRAPHS ( 1 ) AND ( 2 ) OF THAT ARTICLE, IS APPLICABLE, TO THE EXCLUSION OF RULES AGAINST OVERLAPPING LAID DOWN BY NATIONAL LEGISLATION .
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1 TRANSPORT - ROAD TRANSPORT - REGULAR COACH AND BUS SERVICES BETWEEN MEMBER STATES - DECISIONS CONCERNING APPLICATIONS FOR AUTHORIZATION - NATIONAL DECISIONS

( REGULATION NO 517/72 OF THE COUNCIL, ARTICLE 16 ( 1 ) )

2 TRANSPORT - ROAD TRANSPORT - REGULAR COACH AND BUS SERVICES BETWEEN MEMBER STATES - APPLICATIONS FOR AUTHORIZATION - OBLIGATION TO ENSURE THAT UNDERTAKINGS AFFECTED HAVE THE OPPORTUNITY TO MAKE REPRESENTATIONS CONCERNING THEIR INTERESTS - DETAILED RULES - PUBLICATION OF REQUESTS AND RIGHT TO SUBMIT OBSERVATIONS

( REGULATION NO 517/72 OF THE COUNCIL, SECOND SUBPARAGRAPH OF ARTICLE 16 ( 2 ) )

3 TRANSPORT - ROAD TRANSPORT - REGULAR COACH AND BUS SERVICES BETWEEN MEMBER STATES - EXAMINATION OF APPLICATIONS TO INTRODUCE SERVICES - FACTORS TO BE TAKEN INTO CONSIDERATION - EXISTING PASSENGER TRANSPORT SERVICES - MEANING

( REGULATION NO 517/72 OF THE COUNCIL, ARTICLE 8 ( 1 ) )

Summary

1 . ARTICLE 16 ( 1 ) OF REGULATION NO 517/72 MUST BE INTERPRETED AS MEANING THAT DECISIONS ON APPLICATIONS TO INTRODUCE A REGULAR SERVICE OR A SPECIAL REGULAR SERVICE BY COACH OR BUS BETWEEN MEMBER STATES, ADOPTED AFTER A PROCEDURE REQUIRING THE PRIOR AGREEMENT OF THE MEMBER STATES CONCERNED OR, WHERE APPROPRIATE, A DECISION OF THE COMMISSION OR COUNCIL, ARE TO BE REGARDED AS NATIONAL DECISIONS TAKEN BY THE COMPETENT AUTHORITY OF THE MEMBER STATE ON WHOSE TERRITORY THE HEADQUARTERS OF THE APPLICANT UNDERTAKING IS SITUATED .

2 . NATIONAL RULES WHICH PROVIDE FOR THE PUBLICATION OF APPLICATIONS TO INTRODUCE A REGULAR OR SPECIAL REGULAR SERVICE BY COACH OR BUS AND ALLOW INTERESTED PARTIES TO SUBMIT THEIR OBSERVATIONS WITHIN 30 DAYS BEFORE A DECISION IS TAKEN ON THOSE APPLICATIONS SATISFY THE MEMBER STATES' OBLIGATION UNDER THE SECOND SUBPARAGRAPH OF ARTICLE 16 ( 2 ) OF REGULATION NO 517/72 TO ENSURE THAT TRANSPORT UNDERTAKINGS HAVE THE OPPORTUNITY TO MAKE REPRESENTATIONS CONCERNING THEIR INTERESTS IN RESPECT OF SUCH DECISIONS . THAT PROVISION DOES NOT REQUIRE COMPETING UNDERTAKINGS TO BE GIVEN THE OPPORTUNITY TO BRING A SUBSEQUENT APPEAL .

3 . THE EXPRESSION "EXISTING PASSENGER TRANSPORT SERVICES" IN ARTICLE 8 ( 1 ) OF REGULATION NO 517/72 ON THE INTRODUCTION OF COMMON RULES FOR REGULAR AND SPECIAL REGULAR SERVICES BY COACH AND BUS BETWEEN MEMBER STATES INCLUDES ALL TYPES AND MODES OF TRANSPORT, IN PARTICULAR OTHER REGULAR BUS SERVICES PARTLY ON A DIFFERENT ROUTE OR USING ANOTHER METHOD OF CROSSING THE SEA AND PASSENGER TRANSPORT BY RAIL .
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1 . COMMON CUSTOMS TARIFF - HEADINGS - INTERPRETATION - OPINION OF THE COMMITTEE FOR COMMON CUSTOMS TARIFF NOMENCLATURE - AUTHORITY

2 . COMMON CUSTOMS TARIFF - HEADINGS - CLASSIFICATION OF SUITCASES AND ATTACHE CASES MANUFACTURED FROM PLASTIC SHEETING

Summary

1 . OPINIONS OF THE COMMITTEE FOR COMMON CUSTOMS TARIFF NOMENCLATURE ARE AN IMPORTANT MEANS OF ENSURING UNIFORM APPLICATION OF THE COMMON CUSTOMS TARIFF BY THE CUSTOMS AUTHORITIES OF THE MEMBER STATES AND AS SUCH MAY BE REGARDED AS VALID AIDS IN ITS INTERPRETATION . HOWEVER, SUCH OPINIONS ARE NOT BINDING IN LAW, AND IT MAY BE NECESSARY TO CONSIDER WHETHER THEY CORRESPOND TO THE ACTUAL PROVISIONS OF THE COMMON CUSTOMS TARIFF AND DO NOT ALTER THEIR SCOPE .

2 . ON 23 MAY 1979 THE COMMON CUSTOMS TARIFF WAS TO BE INTERPRETED AS MEANING THAT SUITCASES AND ATTACHE CASES MADE FROM PLASTIC SHEETING COMPOSED OF STYRENE RESIN, BUTADIENE AND ACRYLO-NITRIL MADE RIGID BY MOULDING OR PRESSING AND NOT BY MEANS OF A RIGID FOUNDATION FELL WITHIN HEADING 39.07 E IV OF THE COMMON CUSTOMS TARIFF .
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OFFICIALS - RECRUITMENT - COMPETITIONS - COMPETITION BASED ON QUALIFICATIONS AND TESTS - CRITERIA FOR SELECTING CANDIDATES - RELATIVE IMPORTANCE OF THE PERSONAL FILE AND THE RESULTS OF THE TESTS - DISCRETION ENJOYED BY THE SELECTION BOARD WITHIN THE LIMITS LAID DOWN BY THE NOTICE OF COMPETITION - APPRAISAL OF THE PERSONAL FILE - ACCOUNT TAKEN ONLY OF THE DOCUMENTS INCLUDED IN A CANDIDATE' S FILE .
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AGRICULTURE - COMMON ORGANIZATION OF THE MARKETS - EXPORT REFUNDS - CONDITIONS OF PAYMENT - DOCUMENTARY PROOF - PRODUCTION OF CONTROL COPY T NO 5 - RETROACTIVE ISSUE - DISPATCH OR EXPORT FORMALITIES NOT COMPLETED - APPLICABILITY OF RULES REGARDING PROCEDURAL FLAWS - NOT APPLICABLE

( COMMISSION REGULATION NO 223/77, ARTS 10 AND 12 )

Summary

THE PROVISIONS APPLICABLE IN JUNE 1979 TO THE DISPATCH UNDER THE COMMUNITY TRANSIT PROCEDURE OF GOODS FOR WHICH EXPORT REFUNDS ARE AVAILABLE, IN PARTICULAR ARTICLES 10 AND 12 OF REGULATION NO 223/77 ON PROVISIONS FOR THE IMPLEMENTATION OF THE COMMUNITY TRANSIT PROCEDURE AND FOR CERTAIN SIMPLIFICATIONS OF THAT PROCEDURE, MUST BE INTERPRETED AS MEANING THAT CONTROL COPY T NO 5 CANNOT BE ISSUED RETROACTIVELY IF THE DISPATCH OR EXPORT FORMALITIES HAVE NOT BEEN COMPLETED . THE COMPLETION OF FORMALITIES AT THE OFFICE OF DEPARTURE PLAYS A VITAL ROLE IN THE SYSTEM FOR GRANTING EXPORT REFUNDS AND CANNOT BE REPLACED BY CHECKS CARRIED OUT AT THE OFFICE OF DESTINATION OR ANY OFFICE IN ANOTHER MEMBER STATE . FAILURE TO COMPLETE THOSE FORMALITIES MAY NOT BE REGARDED AS A MERE PROCEDURAL FLAW .
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Tax provisions - Harmonization of laws - Turnover tax - Common system of value-added tax - Flat-rate scheme for farmers - Application of flat-rate compensation percentages to supplies of goods and services made to recipients themselves subject to the flat-rate scheme or to non-taxable persons - Not permissible .

( Council Directive 77/388, Art . 25 ( 5 ) and ( 8 ) )

Summary

The effect of Article 25 ( 5 ) and ( 8 ) of the Sixth Council Directive ( 77/388/EEC ) on the harmonization of the laws of the Member States relating to turnover taxes is that, in the context of the flat-rate scheme for farmers, the flat-rate compensation percentages provided for in Article 25 ( 3 ) should not be applied when goods or services are supplied by a farmer subject to the flat-rate scheme to a farmer to whom the same scheme applies or to a non-taxable person . In such cases compensation for the value-added charge on inputs is obtained by the payment of an all-in price for those goods or services which is deemed to include that charge; thus the invoicing of the flat-rate amount would serve no useful purpose since the buyer and the recipient of the service would be unable to deduct the input tax .
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Free movement of goods - Industrial and commercial property - Copyright - National legislation giving the author of a video-cassette the right to prevent it from being hired out - Application to a case where a video-cassette, marketed with the consent of the author, is imported from a Member State which does not recognize that right - Permissible

( EEC Treaty, Arts 30 and 36 )

Summary

Articles 30 and 36 of the Treaty do not prohibit the application of national legislation which gives an author the right to make the hiring-out of video-cassettes subject to his permission, when the video-cassettes in

question have already been put into circulation with his consent in another Member State whose legislation enables the author to control the initial sale, without giving him the right to prohibit hiring-out .

Such legislation, which, in so far as it applies without distinction to video-cassettes produced in situ and video-cassettes imported from another Member State, does not operate any arbitrary discrimination in trade between Member States, is justified on grounds of the protection of industrial and commercial property - including, in the context of Article 36, literary and artistic property .

The right to prohibit the hiring-out of a video-cassette is bound up with the essential rights of the author, namely the exclusive right of performance and the exclusive right of reproduction, which the Treaty did not intend to call in question . The right is necessary in order to guarantee to makers of films a satisfactory remuneration on the specific rental market which is distinct from the sales market and the size of which - owing to developments in technology - offers great potential as a source of revenue . The fact that an author has put video-cassettes into circulation in a Member State which does not provide specific protection for the right to hire them out should not, therefore, have repercussions on the right conferred on that same author by the legislation of another Member State to restrain, in that State, the hiring-out of those video-cassettes .
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1 . Officials - Actions - Acts adversely affecting officials - Concept - Salary statement failing to mention foreign residence allowance - Excluded

( Staff Regulations, Arts 90 and 91 )

2 . Officials - Remuneration - Foreign residence allowance - Conditions for grant - Application - Exclusion - Limitation period for applications - None

( Staff Regulations, Annex VII, Art . 4 ( 2 ) )

Summary

1 . Notification of the monthly salary statement has the effect of setting time running for the purpose of the time-limit for an action against an administrative decision where the existence of such a decision is clearly apparent from the statement .

The omission of the foreign residence allowance from a monthly salary statement cannot be regarded as constituting a decision refusing it where the administration was not in a position to verify the fulfilment by the person concerned of the conditions for the grant of the allowance until after he applied for it .

In such circumstances, it is the refusal of the application which constitutes the act adversely affecting the person concerned .

2 . No provision of the Staff Regulations requires an official to submit an application in order to obtain entitlement to the foreign residence allowance since that entitlement arises as soon as the conditions laid down in Article 4 ( 2 ) of Annex VII to the Staff Regulations are satisfied .

Moreover, the Staff Regulations do not prescribe any period within which the payment of such a benefit must be claimed .
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Tax provisions - Harmonization of legislation - Turnover taxes - Common system of value-added tax - Taxable base - National derogating measures - Policy of combating tax evasion or avoidance - Measure applicable to a taxable person acting without any intention of obtaining a tax advantage - Measure designed to combat tax avoidance - Measure applicable only to certain taxable persons whose sales methods lead to the avoidance of tax - Whether permissible - Conditions

( Council Directive 77/388/EEC, Arts 11A.1 ( a ) and 27 ( 1 ) )

Summary

Article 27 ( 1 ) of the Sixth Directive on the harmonization of the laws of the Member States relating to turnover taxes empowers the Council to authorize the Member States to introduce special measures derogating from the directive in order to prevent certain types of tax evasion or avoidance . That provision permits the adoption of a measure derogating from the rule set out in Article 11.A.1 ( a ), concerning the taxable base for value-added tax purposes, even where the taxable person carries on business of a kind capable of leading to a reduction of that base, not with any intention of obtaining a tax advantage but for commercial reasons . Such conduct comes within the concept of avoidance which, unlike that of evasion which involves an element of intent, represents a purely objective phenomenon .

The adoption of a derogating measure which applies only to certain taxable persons amongst those whose sales methods lead to the avoidance of tax is permissible on condition that the resultant difference in treatment is justified by objective circumstances .
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1 . Competition - Cartels - Interference with competition - Criteria for assessment - Agreement fixing common prices - Agreement intended to restrict competition - Agreement not observed - Not relevant

( EEC Treaty, Art . 85 ( 1 ))

2 . Competition - Cartels - Interference with trade between Member States - Agreement covering the market of a single Member State - Agreement providing for a common defence against foreign competition

( EEC Treaty, Art . 85 ( 1 ))

3 . Competition - Community rules - Infringements - Committed deliberately - Concept

( Regulation No 17, Art . 15 )

4 . Acts of the institutions - Statement of reasons - Obligation - Scope - Decision to apply competition rules

( EEC Treaty, Art . 190 )

Summary

1 . In the context of a cartel, the fixing of common prices, even if not observed in practice, constitutes an infringement of Article 85 ( 1 ) of the Treaty if they are intended to restrict competition .

2 . The fact that a cartel relates only to the marketing of products in a single Member State is not sufficient to exclude the possibility that trade between Member States might be affected . That is the position where, in the case of a market susceptible to imports, the undertakings participating in the cartel arrange a common defence against foreign competition in order to maintain their market shares .

3 . It is not necessary for an undertaking to have been aware that it was infringing the rules of competition laid down in the Treaty for an infringement to be regarded as having been committed intentionally; it is sufficient that it could not have been unaware that the contested conduct had as its object the restriction of competition .

4 . Although when taking a decision with regard to the application of the rules of competition the Commission is required by Article 190 to set out all the circumstances justifying the adoption of the decision and the legal considerations which led the Commission to adopt it, that article does not require the Commission to discuss all the matters of fact and of law which may have been dealt with during the administrative proceedings .
Judgment of the Court (Fourth Chamber) of 13 July 1989. - Andreas Jaeger v Commission of the European Communities. - Officials - Former employee of the European Association for Cooperation. - Case 161/86.



European Court reports 1989 Page 02467

Pub.RJ Page Pub somm



Summary

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1 . Officials - Action - Right of action - Persons claiming the status of officials or of employees other than local staff

2 . Officials - Status of official - Conditions for acquiring for fulfilled - Application of the Staff Regulations - Excluded

Summary

1 . It is not only persons who have the status of officials or of employees other than local staff who may bring an action before the Court to contest a decision adversely affecting them but also persons claiming that status ( see judgment of 11 July 1985 in Joined Cases 87, 130/77, 22/83, 9 and 10/84 Salerno v Commission and Council (( 1985 )) ECR 2523 ).

2 . The status of official or servant of the Communities cannot be accorded to the staff of the European Association for Cooperation, an international association which is governed by the law of a Member State and which cannot, whatever may be its relations with the Commission, be assimilated to an administrative unit of the Commission ( see judgment in Salerno, supra ).

As a result no provision of the Staff Regulations can be effectively relied on to contest a decision of dismissal taken by the aforesaid association in its capacity as employer in accordance with the rules governing its employment relationship with its staff .

Parties

In Case 161/86

Andreas Jaeger, a former member of the staff of the European Association for Cooperation, residing at 27 Via di Villa Ruffo, Rome, ( Italy ), represented by Marcel Slusny, of the Brussels Bar, with an address for service in Luxembourg at the Chambers of Catherine Wolter, 4 rue Lemire,

applicant,

v

Commission of the European Communities, represented by Hendrik van Lier, a member of its Legal Department, acting as Agent, assisted by Robert Andersen, of the Brussels Bar, 214 avenue Montjoie, Brussels, with an address for service in Luxembourg at the office of Georgios Kremlis, a member of the Commission' s Legal Department, Centre Wagner, Kirchberg

defendant,

APPLICATION, essentially, for the annulment of the applicant' s dismissal,

THE COURT ( Fourth Chamber ),

composed of : T . Koopmans, President of the Chamber, C . N . Kakouris and M . Díez de Velasco, Judges,

( the grounds of the judgment are not reproduced )

hereby :

Operative part

( 1 ) Dismisses the application;

( 2 ) Orders the parties to bear their own costs .
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SOCIAL SECURITY FOR MIGRANT WORKERS - UNEMPLOYMENT - UNEMPLOYED PERSON GOING TO ANOTHER MEMBER STATE - HOLDING OF EMPLOYMENT - CONSEQUENCE - CHANGE OF COMPETENT STATE WITHIN THE MEANING OF ARTICLE 69 OF REGULATION NO1408/71 - PROVISIONS CONCERNING ENTITLEMENT TO BENEFITS IN THE EVENT OF AN UNEMPLOYED PERSON' S RETURN NOT APPLICABLE TO THE PERSON CONCERNED

( COUNCIL REGULATION NO 1408/71, ART . 69 ( 2 ) AND ( 4 ) )

Summary

WHEN AN UNEMPLOYED PERSON LEAVES A MEMBER STATE WHERE HIS ENTITLEMENT TO UNEMPLOYMENT BENEFIT HAS BEEN RECOGNIZED AND FINDS EMPLOYMENT IN ANOTHER MEMBER STATE, THAT STATE IS THE STATE WHERE THAT PERSON WAS LAST EMPLOYED AND CONSEQUENTLY BECOMES THE COMPETENT STATE WITHIN THE MEANING OF ARTICLE 69 OF REGULATION NO 1408/71 . IT FOLLOWS THAT, IN THE FIRST MEMBER STATE, PARAGRAPHS ( 2 ) AND ( 4 ) OF THAT ARTICLE, CONCERNING THE ENTITLEMENT TO BENEFITS OF AN UNEMPLOYED PERSON WHO RETURNS TO THE COMPETENT STATE AFTER HAVING SOUGHT WORK IN ANOTHER MEMBER STATE, ARE NO LONGER APPLICABLE TO THE PERSON CONCERNED IF HE RETURNS TO THE FIRST MEMBER STATE .
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1 . OFFICIALS - ASSIGNMENT - REORGANIZATION OF DEPARTMENTS - OBLIGATION TO CONSULT OFFICIALS IN ADVANCE - NONE - DISCRETION VESTED IN THE ADMINISTRATION - LIMITS - INTERESTS OF THE SERVICE - COMPLIANCE WITH THE PRINCIPLE OF ASSIGNMENT TO AN EQUIVALENT POST

( STAFF REGULATIONS OF OFFICIALS, ARTS 5 AND 7 )

2 . OFFICIALS - DECISION ADVERSELY AFFECTING AN OFFICIAL - DUTY TO STATE THE REASONS ON WHICH THE DECISION IS BASED - SCOPE

( STAFF REGULATIONS OF OFFICIALS, ART . 25, SECOND PARAGRAPH )

Summary

1 . THE INSTITUTIONS HAVE A BROAD DISCRETION TO ORGANIZE THEIR DEPARTMENTS TO SUIT THE TASKS ENTRUSTED TO THEM AND TO ASSIGN STAFF AVAILABLE TO THEM, ON CONDITION HOWEVER THAT THE STAFF ARE ASSIGNED IN THE INTERESTS OF THE SERVICE AND IN CONFORMITY WITH THE PRINCIPLE OF ASSIGNMENT TO AN EQUIVALENT POST .

IN THIS REGARD, THE ADMINISTRATION IS NOT BOUND TO CONSULT THE OFFICIALS CONCERNED BEFORE ADOPTING MEASURES FOR THE REORGANIZATION OF DEPARTMENTS WHICH MAY AFFECT THEIR POSITION .

FOR SUCH A MEASURE TO AFFECT ADVERSELY THE RIGHT CONFERRED ON EVERY OFFICIAL BY ARTICLES 5 AND 7 OF THE STAFF REGULATIONS TO BE ASSIGNED DUTIES WHICH AS A WHOLE ARE IN KEEPING WITH THE POST WHICH CORRESPONDS TO THE GRADE WHICH HE OCCUPIES IN THE SCALE OF POSTS, IT IS NOT SUFFICIENT THAT IT SHOULD BRING ABOUT A CHANGE IN OR EVEN ANY DIMINUTION OF THE OFFICIAL' S RESPONSIBILITIES, BUT IT IS NECESSARY THAT, TAKEN TOGETHER, HIS NEW RESPONSIBILITIES SHOULD FALL CLEARLY SHORT OF THOSE CORRESPONDING TO HIS GRADE AND POST, TAKING ACCOUNT OF THEIR CHARACTER, THEIR IMPORTANCE AND THEIR SCOPE .

2 . IN ORDER TO DECIDE WHETHER A DECISION ADVERSELY AFFECTING AN OFFICIAL SATISFIES THE REQUIREMENT OF A STATEMENT OF REASONS LAID DOWN IN THE STAFF REGULATIONS, IT IS NECESSARY TO TAKE INTO CONSIDERATION NOT ONLY THE DOCUMENTS GIVING NOTICE OF THE DECISION BUT ALSO THE CIRCUMSTANCES IN WHICH IT WAS TAKEN AND BROUGHT TO THE KNOWLEDGE OF THE PERSON CONCERNED . IN THAT REGARD, IT IS NECESSARY TO CONSIDER IN PARTICULAR WHETHER THE APPLICANT WAS ALREADY IN POSSESSION OF THE INFORMATION ON WHICH THE COMMISSION BASED ITS DECISION .
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1 . Common Customs Tariff - Tariff headings - Classification of the goods - Material giving composite goods their "essential character" within the meaning of Rule 3 ( b ) of the Rules for the Interpretation of the Nomenclature - Method of identification

2 . Common Customs Tariff - Tariff headings - Semi-finished products in sheet form, composed of epoxy resin, carbon fibre and glass-fibre mesh, intended for the manufacture of tubing - Classification under heading 39.01

Summary

1 . When, in order to determine the tariff classification of mixtures, composite goods consisting of different components, and goods put up in sets, it is necessary to apply Rule 3 ( b ) of the Rules for the Interpretation of the Nomenclature, pursuant to which the classification must be carried out by reference to the material or component which gives the goods their essential character, this material may be identified by determining whether the product would retain its characteristic properties if one or other of its constituents were removed from it .

2 . "Pre-impregnated carbon fibres", semi-finished products in sheet form, composed of epoxy resin, carbon fibre and glass-fibre mesh, intended for the manufacture of tubing, are to be regarded as artificial resins and plastic materials falling under heading 39.01 of the Common Customs Tariff .