ddrg/super_eurlex huggingface dataset:
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1. Freedom of movement for persons – Workers – Provisions of the Treaty – Scope ratione personae

(Art. 39 EC)

2. Citizens of the European Union – Right of free movement and freedom of residence in the territory of the Member States – Tax legislation

(Art. 18 EC)

Summary

1. Persons who have carried out all their occupational activity in the Member State of which they are nationals and who have exercised the right to reside in another Member State only after their retirement, without any intention of working in that State, cannot rely on the freedom of movement guaranteed by Article 39 EC.

(see para. 16)

2. Article 18 EC must be interpreted as precluding national legislation according to which the income tax on a retirement pension paid by an institution of the Member State concerned to a person residing in another Member State exceeds in certain cases the tax which would be payable if that person resided in the first Member State, where that pension constitutes all or nearly all of that person’s income.

National legislation which places some of its nationals at a disadvantage simply because they have exercised their freedom to move and to reside in another Member State gives rise to inequality of treatment, contrary to the principles which underpin the status of citizen of the Union, that is, the guarantee of the same treatment in law in the exercise of the citizen’s freedom to move.

It is true that, in relation to direct taxes, the situations of residents and of non-residents are not, as a rule, comparable. However, in so far as the retirement pension paid in a Member State constitutes all or almost all of their income, non-resident retired persons are, objectively speaking, in the same situation as regards income tax as retired persons resident in that State who receive the same retirement pension.

(see paras 22, 26, 31, 39, operative part)
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Subject of the case

Operative part



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Environment – Assessment of the effects of certain projects on the environment – Directive 85/337 (Council Directive 85/337, as amended by Directive 97/11, Art. 3) (see paras 33-37)

2. Acts of the institutions – Directives – Implementation by Member States – Administrative practice insufficient (Art. 249, third para., EC) (see para. 38)

3. Actions for failure to fulfil obligations – Examination of merits by the Court – Situation to be taken into consideration – Situation on expiry of the period laid down in the reasoned opinion (Art. 226 EC) (see para. 40)

4. Community law – Interpretation – Multilingual texts (see para. 52)

5. Environment – Assessment of the effects of certain projects on the environment – Directive 85/337 (Council Directive 85/337, as amended by Directive 97/11, Art. 9(1)) (see paras 45-46, 48-59)

6. Environment – Assessment of the effects of certain projects on the environment – Directive 97/11 (Council Directive 97/11, Art. 3(1)) (see paras 65-66)

7. Environment – Assessment of the effects of certain projects on the environment – Directive 85/337 (Council Directive 85/337, as amended by Directive 97/11, Arts 2(1) and 4(2)) (see para. 77)

Subject of the case

Re:

Failure of a Member State to fulfil obligations – Incomplete/incorrect transposition of Arts 3, 9(1) and Paragraph 10(b) of Annex II to Council Directive 85/337/EEC of 27 June 1985 on the assessment of the effects of certain public and private projects on the environment (OJ 1985 L 175, p. 40), as amended by Council Directive 97/11/EC of 3 March 1997 (OJ 1997 L 73, p. 5) – Failure to apply the transitional scheme established by Article 3 of Directive 97/11/EC – Failure to have submitted a construction project for a leisure complex at Paterna (Valencia) for an assessment

Operative part

Operative part:

The Court:

1. Declares that, by failing fully to transpose Article 3 of Council Directive 85/337/EEC of 27 June 1985 on the assessment of the effects of certain public and private projects on the environment, as amended by Council Directive 97/11, by failing to transpose Article 9(1) of Directive 85/337, as amended by Directive 97/11, by failing to comply with the transitional scheme provided for by Article 3 of Directive 97/11, by failing correctly to transpose the combined provisions of Paragraph 10(b) of Annex II and Articles 2(1) and 4(2) of Directive 85/337, as amended by Directive 97/11, and by failing to have submitted the construction project for a leisure complex at Paterna to the procedure for the assessment of the effects on the environment and, consequently, by failing to apply the provisions of Articles 2(1), 3, 4(2), 8 and 9 of Directive 85/337, as amended by Directive 97/11, the Kingdom of Spain has failed to fulfil its obligations under that directive;

2. The Kingdom of Spain is ordered to pay the costs.
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Approximation of laws – Insider dealing – Directive 89/592 – Prohibition on taking advantage of inside information

(Council Directive 89/592, Arts 1 and 2)

Summary

Articles 1 and 2 of Directive 89/592 coordinating regulations on insider dealing must be interpreted as meaning that, when the main shareholders and members of the board of directors of a company agree to effect between themselves stock-market transactions in the transferable securities of that company in order to support artificially the price of those securities, they are in possession of inside information of which they do not take advantage with full knowledge of the facts when they carry out those transactions.

Knowledge of the existence of such a decision and of its content constitutes, for those who participated in its adoption, inside information within the meaning of Article 1(1) of Directive 89/592. However, where all of the contracting parties have the same information, they are on an equal footing and the information ceases to be inside information for them in the context of the implementation of the decision adopted within the group. Against this background, since none of them is in a position to derive an advantage over the others, the transactions effected between the members of the group on the basis of that information do not constitute taking advantage, with full knowledge of the facts, of inside information within the meaning of Article 2 of that directive.

(see paras 33, 39, 44 and operative part)
Case C-39/04

Laboratoires Fournier SA

v

Direction des vérifications nationales et internationales

(Reference for a preliminary ruling from the Tribunal administratif de Dijon)

(Restrictions on the freedom to provide services – Tax legislation – Corporation tax – Tax credit for research)

Opinion of Advocate General Jacobs delivered on 9 December 2004

Judgment of the Court (Third Chamber), 10 March 2005

Summary of the Judgment

Freedom to provide services – Restrictions – Tax legislation – Corporation tax – National legislation restricting the benefit of a tax credit for research to research carried out in that Member State – Not permissible – Justification – None

(Art. 49 EC)

Article 49 EC precludes legislation of a Member State which restricts the benefit of a tax credit for research only to research carried out in that Member State.

Such legislation is, albeit indirectly, based upon the place of establishment of the provider of services and is consequently liable to restrict its cross-border activities. It cannot be justified by the need to safeguard the coherence of the tax system, to promote research or to ensure effective fiscal supervision.

(see paras 18, 20, 23-24, 26, operative part)
Judgment of the Court (Sixth Chamber) of 1 June 2006 – Commission v Greece

(Case C-475/04)

Failure of a Member State to fulfil obligations – Directive 2002/58/EC – Electronic communications – Processing of personal data – Protection of privacy – Protection of natural persons – Failure to transpose within the prescribed period

1. Failure of a Member State to fulfil obligations – Examination of merits by the Court – Situation to be taken into consideration – Situation on expiry of the period laid down in the reasoned opinion (Art. 226 EC) (see para. 9)

2. Member States – Obligations – Implementation of directives – Failure to fulfil obligations – National system pleaded as justification – Not permissible (Art. 226 EC) (see para. 10)

Re:

Failure of a Member State to fulfil obligations – Failure to transpose, within the prescribed period, Directive 2002/58/EC of the European Parliament and of the Council of 12 July 2002 concerning the processing of personal data and the protection of privacy in the electronic communications sector (Directive on privacy and electronic communications) (OJ 2002 L 201, p. 37).

Operative part

The Court

1. Declares that, by failing to adopt, within the prescribed period, the laws, regulations and administrative provisions necessary to comply with Directive 2002/58/EC of the European Parliament and of the Council of 12 July 2002 concerning the processing of personal data and the protection of privacy in the electronic communications sector (Directive on privacy and electronic communications), the Hellenic Republic has failed to fulfil its obligations under that directive;
Judgment of the Court (Sixth Chamber) of 23 February 2006 – Commission v United Kingdom

(Case C‑455/04)

Failure of a Member State to fulfil obligations – Directive 2001/55/EC – Asylum policy – Mass influx of displaced persons – Temporary protection – Minimum standards – Failure to transpose the directive within the prescribed period

Actions for failure to fulfil obligations – Examination of merits by the Court – Situation to be taken into consideration – Situation on expiry of the period laid down in the reasoned opinion (Art. 226 EC) (see para. 5)

Re:

Failure of a Member State to fulfil obligations – Failure to transpose within the prescribed period Council Directive 2001/55/EC of 20 July 2001 on minimum standards for giving temporary protection in the event of a mass influx of displaced persons and on measures promoting a balance of efforts between Member States in receiving such persons and bearing the consequences thereof (OJ 2001 L 212, p. 12)

Operative part:

The Court:

1. Declares that, by failing to adopt within the prescribed period the laws, regulations and administrative provisions necessary to transpose into domestic law Council Directive 2001/55/EC of 20 July 2001 on minimum standards for giving temporary protection in the event of a mass influx of displaced persons and on measures promoting a balance of efforts between Member States in receiving such persons and bearing the consequences thereof, the United Kingdom of Great Britain and Northern Ireland has failed to fulfil its obligations under that directive;
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Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Taxable amount

(Council Directive 77/388, Art. 11(A)(2(a) and (3)(c))

Summary

In the context of a contract of sale providing that, in accordance with the buyer’s intended use of the vehicle, the dealer will supply it registered and for a price which includes the registration duty on new motor vehicles he paid before supplying the vehicle, that duty, for which the occurrence triggering liability is not the supply of the vehicle but its first registration in national territory, is not covered by the concept of taxes, duties, levies and charges within the meaning of Article 11(A)(2)(a) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes which must be included in the taxable amount. Such a duty corresponds to an amount received by the taxable person from the purchaser of the vehicle as repayment for expenses paid out in the name and for the account of the latter within the meaning of Article 11(A)(3)(c) which must be excluded from the taxable amount.

(see paras 14, 16, 30, operative part)
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1. Agriculture – Approximation of laws – Placing of plant protection products on the market – Directive 91/414

(Council Directive 91/414; Council Decision 2003/199, Art. 2(3))

2. Agriculture – Approximation of laws – Placing of plant protection products on the market – Directive 91/414

(Council Directive 91/414, Art. 8(2); Council Decision 2003/199, Art. 2(3))

3. Agriculture – Approximation of laws – Placing of plant protection products on the market – Directive 91/414

(Council Directive 91/414; Council Decision 2003/199, Art. 2(3))

Summary

1. A reading of Article 2(3) of Decision 2003/199 relating to the non-inclusion of aldicarb in Annex I to Directive 91/414 concerning the placing of plant protection products on the market, and the withdrawal of authorisations for plant protection products containing this active substance, which allows Member States to issue new authorisations to place such products on the market, notwithstanding the refusal to include the active substance ‘aldicarb’ in Annex I to Directive 91/414, is both inconsistent with the general scheme and aims of that directive and contrary to the fourth subparagraph of Article 8(2) of that directive, which, where there is a decision not to include an active substance in that annex, requires that Member States ensure that the relevant authorisations are withdrawn or varied within a prescribed period. Such a reading of Article 2(3) of Decision 2003/199 is, moreover, inconsistent with the other language versions of that provision.

Article 2(3) of Decision 2003/199 must therefore be interpreted as allowing, under certain conditions, the Member States specified in column A of the annex to that decision to maintain in force until 30 June 2007 authorisations to place plant protection products containing the active substance ‘aldicarb’ on the market for essential uses.

(see paras 22-24)

2. Article 2(3) of Decision 2003/199 relating to the non-inclusion of aldicarb in Annex I to Directive 91/414 concerning the placing of plant protection products on the market, which sets the time-limit for the withdrawal of authorisations to place plant protection products containing the active substance ‘aldicarb’ on the market, constitutes a measure for implementing Article 8(2) of that directive.

Since Directive 91/414 contains no restriction in that regard, the establishing of different time-limits for the withdrawal of those authorisations in respect of products containing the active substance ‘aldicarb’ on the basis of the uses for which those products are intended cannot be considered to be inconsistent with the provisions of that directive.

(see paras 25-27)

3. In adopting Article 2(3) of Decision 2003/199 relating to the non-inclusion of aldicarb in Annex I to Directive 91/414 concerning the placing of plant protection products on the market, and the withdrawal of authorisations for plant protection products containing this active substance, the Council carried out a global assessment of the advantages and drawbacks of the system to be established and that system is not manifestly inappropriate in the light of the objectives pursued.

(see para. 32)
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Social security for migrant workers – Special non-contributory benefits

(Council Regulation No 1408/71, Arts 4(2a) and 10a, and Annexe IIa)

Summary

A benefit under the Wet arbeidsongeschiktheidsvoorziening jonggehandicapten (Netherlands law on provision of incapacity benefit to disabled young people), referred to in Annex IIa to Regulation No 1408/71, as amended and updated by Regulation No 118/97, as amended by Regulation No 307/1999, must be regarded as a special non-contributory benefit within the meaning of Article 4(2a) of Regulation No 1408/71 in so far as, first, it constitutes a replacement allowance intended for those who do not satisfy the conditions of insurance for obtaining invalidity benefit under Article 4(1)(b) of that regulation and is by its nature social assistance justified on economic and social grounds and, secondly, the grant of that benefit is not conditional upon the recipient also being eligible for another contributory social security benefit. It follows that only the coordinating provision in Article 10a of that regulation must be applied and that, accordingly, that benefit cannot be paid to any person residing outside the State providing it.

(see paras 31, 34, 37-38, 44, operative part)
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Approximation of laws – Motor vehicles – Community type-approval procedure – Directive 70/156

(Council Directive 70/156)

Summary

Directive 70/156 on the approximation of the laws of the Member States relating to the type-approval of motor vehicles and their trailers, as amended by Directive 92/53, is to be interpreted as meaning that it does not preclude national rules which provide that a vehicle is not subject to the national speed limits for passenger cars, even where that vehicle has been registered as a passenger car on the basis of a Community type-approval granted pursuant to that directive.

Directive 70/156 applies to the technical characteristics of a type of vehicle. Neither the wording of the directive nor its object or its purpose show that the Community legislature intended to attach to Community type-approval by vehicle types, introduced by that directive in order to eliminate obstacles to the completion of the internal market, consequences in relation to the application of national road traffic rules governing the speed limits applying to different categories of motor vehicles.

(see paras 18, 20-21, operative part)
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Approximation of laws – Unfair terms in consumer contracts – Directive 93/13

(Council Directive 93/13, Arts 3(1)(t) and 6(1))

Summary

Directive 93/13, concerning unfair terms in consumer contracts, must be interpreted as meaning that a national court seised of an action for annulment of an arbitration award must determine whether the arbitration agreement is void and annul that award where that agreement contains an unfair term, even though the consumer has not pleaded that invalidity in the course of the arbitration proceedings, but only in that of the action for annulment.

(see para. 39, operative part)
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Approximation of laws – Trade marks – Directive 89/104 – Rights conferred by a trade mark – Goods bearing the trade mark and placed under the external transit procedure – Trade mark enjoying protection in a Member State of transit but not in the destination Member State

(Council Directive 89/104, Art. 5(1) and (3))

Summary

Article 5(1) and (3) of the First Directive 89/104 on Trade Marks is to be interpreted as meaning that the proprietor of a trade mark can prohibit the transit through a Member State in which that mark is protected of goods bearing the trade mark and placed under the external transit procedure, whose destination is another Member State where the mark is not so protected, only if he can prove that those goods are subject to the act of a third party while they are placed under the external transit procedure which necessarily entails their being put on the market in that Member State of transit.

In that regard, it is in principle irrelevant whether goods whose destination is a Member State come from an associated State or a third country, or whether those goods have been manufactured in the country of origin lawfully or in infringement of the existing trade mark rights of the proprietor in that country.

(see paras 23, 26-27, 41, operative part 1-2)
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1. Actions for failure to fulfil obligations – Subject-matter of the dispute – Determination during the procedure prior to the action

(Art. 226 EC)

2. Member States – Obligations – Failure to fulfil obligations – Justification based on operating difficulties – Not permissible

(Art. 226 EC)

Summary

1. The subject-matter of an action to fulfil obligations, brought under Article 226 EC, is determined by the Commission’s reasoned opinion, so that the action must be based on the same grounds and pleas as that opinion. That requirement cannot be extended, however, so as to mean that in every case the statement of the complaints set out in the operative part of the reasoned opinion and the form of order sought in the application must be exactly the same, provided that the subject-matter of the proceedings as defined in the reasoned opinion has not been extended or altered. In particular, the Court has held that the subject-matter of the dispute may be extended to events which took place after the reasoned opinion was delivered in so far as they are of the same kind and constitute the same conduct as the events to which the opinion referred.

(see paras 10-12)

2. A Member State may not plead internal circumstances, such as difficulties of implementation which emerge at the stage when a Community measure is put into effect, to justify failure to comply with obligations and time-limits laid down by Community law. A Member State cannot therefore rely on operating difficulties in order to avoid obligations arising from Community law.

(see paras 28-29)
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Subject of the case

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Member States

–

Obligations

–

Implementation of directives

–

Failure to fuflil obligations not contested (Art. 226 EC) (see para. 5

)

Subject of the case

Re:

Failure of a Member State to fulfil obligations – Failure to transpose within the prescribed period Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC (OJ 2003 L 275, p. 32)

Operative part

Operative part:

The Court:

1. Declares that, by failing, with regard to the province of Åland, to adopt the laws regulations and administrative provisions necessary to comply with Directive 2003/87/EEC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC, the Finnish Republic has failed to fulfil its obligations under that directive;

2. Orders the Finnish Republic to pay the costs.
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Subject of the case

Operative part



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Actions for failure to fulfil obligations – Pre-litigation procedure – Purpose – Reasoned opinion (Art. 226 EC) (see paras 19-21)

2. Actions for failure to fulfil obligations – Pre-litigation procedure – Purpose – Time-limits notified to the Member State (Art. 226 EC) (see para. 25)

3. Environment – Urban waste-water treatment – Directive 91/271 – Discharge in a sensitive area (Art. 174(2) EC; Council Directive 91/271, Art. 3(1), second para., and 5(2)) (see paras 30-32)

4. Member States – Obligations – Implementation of directives – Failure to fulfil obligations – Justification based on internal order – Not permissible (Art. 226 EC) (see para. 35)

Subject of the case

Re:

Failure of a Member State to fulfil obligations – Breach of Article 5(2) of Council Directive 91/271/EEC of 21 May 1991 concerning urban waste-water treatment (OJ 1991 L 135, p. 40) – Insufficiently stringent treatment of urban waste-water from the agglomeration of several communes of the Province of Varese situated in the basin of the River Olona.

Operative part

Operative part

The Court:

1. Declares that, by failing to take measures to ensure that, as from 31 December 1998, urban waste water from the agglomeration of several communes of the Province of Varese situated in the basin of the River Olona is subject to more stringent treatment than the secondary treatment or equivalent treatment provided for in Article 4 of Council Directive 91/271/EEC of 21 May 1991 concerning urban waste-water treatment, the Italian Republic has failed to fulfil its obligations under Article 5(2) and (5) of that directive;

2. Orders the Italian Republic to pay the costs.