ddrg/super_eurlex huggingface dataset:
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Tax provisions - Harmonization of laws - Turnover tax - Common system of value added tax - Taxable amount - Supply of goods - Consideration may consist in a provision of services - Condition - Provision of services directly linked to the supply and capable of expression in monetary terms - Supply of an article without extra charge to persons introducing themselves or other persons as new customers - Purchase price for the supplier of the article supplied

(Council Directive 77/388, Art. 11A(1)(a))

Summary

The consideration for a supply of goods, and accordingly the taxable amount within the meaning of Article 11A(1)(a) of the Sixth Directive in respect of such supply, may consist in a provision of services if there is a direct link between the supply of goods and the provision of services and if the value of those services can be expressed in monetary terms. That value, which is a subjective value and not a value estimated according to objective criteria, must, where it is not a sum of money agreed between the parties, be the value which the recipient of the services provided as consideration for the supply of goods attributes to the services which he is seeking to obtain and must correspond to the amount which he is prepared to spend for that purpose.

Article 11A(1)(a) must therefore be interpreted as meaning that the taxable amount in respect of articles supplied without extra charge to persons who introduce themselves or other persons as potential new customers as consideration not for the purchase made but for the introduction of a new customer is not the taxable amount in respect of the goods bought from the supplier by the new customer but is the price paid by the supplier for that article.
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State aid ° Existing and new aid ° Extension of the field of activity of a public undertaking providing export credit insurance and benefiting under unchanged rules from aid predating entry into force of the Treaty ° Classification of existing aid ° Obligation of prior notification ° None

(EEC Treaty, Art. 93(1) and (3))

Summary

Where a public establishment, which was only marginally involved in providing credit insurance for exports to other Member States, decides, with the approval of its supervisory authority, in future to carry on this activity without any geographical limit so that the public aid it receives under legislation predating entry into force of the Treaty will in future benefit widened activities, this cannot be regarded as a case of granting or alteration of aid, as envisaged in Article 93(3), where this decision is taken without any amendment of the aid scheme established by the legislation.

It follows that, in so far as aid granted in such circumstances is governed by rules on aid existing before entry into force of the Treaty, such aid is not subject to the obligation of prior notification and the prohibition on putting aid into effect laid down by Article 93(3) but must be kept under constant review, as provided for in Article 93(1).

A factor of legal uncertainty would be introduced if Member States were to be required to notify to the Commission and submit for its preventive review not only new aid or alterations of aid properly so-called granted to an undertaking in receipt of existing aid but also all measures which affect the activity of the undertaking and which may have an impact on the functioning of the common market, on competition or simply on the actual amount, over a specific period, of aid which is available in principle but which varies in amount according to the undertaking' s turnover.
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Social policy ° Male and female workers ° Access to employment and working conditions ° Equal treatment ° Dismissal of a female employee who is recruited for an unlimited period to act as an immediate replacement for another employee during the latter' s maternity leave but who cannot so act because of her own pregnancy ° Not permissible

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

Summary

Article 2(1) read with Article 5(1) of Directive 76/207 of 9 February 1976 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 dismissal of an employee who is recruited for an unlimited term with a view, initially, to replacing another employee during the latter' s maternity leave and who cannot do so because, shortly after her recruitment, she is herself found to be pregnant.

First, dismissal of a female worker on account of her pregnancy constitutes direct discrimination on grounds of sex and the situation of a woman who finds herself incapable, by reason of pregnancy discovered very shortly after the conclusion of her employment contract, of performing the task for which she was recruited cannot be compared with that of a man similarly incapable for medical or other reasons, since pregnancy is not in any way comparable with a pathological condition, and even less so with unavailability for work on non-medical grounds. Second, dismissal of a pregnant woman recruited for an indefinite period cannot be justified on grounds relating to her inability to fulfil a fundamental condition of her employment contract, even where the availability of the employee is necessarily, for the employer, a precondition for the proper performance of the employment contract, since the protection afforded by Community law to a pregnant woman cannot be dependent on whether her presence at work during maternity is essential to the proper functioning of the undertaking in which she is employed; any contrary interpretation would render ineffective the provisions of the directive.
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Transport ° Maritime transport ° Freedom to provide services ° Restrictions ° National legislation, applicable to all vessels irrespective of the operator' s nationality, which distinguishes between domestic transport and transport to other Member States and treats the former more advantageously ° Not permissible in the light of single-market objectives

(Council Regulations Nos 4055/86 and 3577/92)

Summary

Where national legislation, even though it is applicable without discrimination to all vessels, whether used by national providers of services or those from other Member States, operates a distinction, for example as regards the charges levied for use of port installations, according to whether those vessels are engaged in internal transport or in intra-Community transport, thus securing a special advantage for the domestic market and the internal transport services of the Member State in question, that legislation must be deemed to constitute a restriction on the freedom to provide maritime transport services contrary to Regulation No 4055/86 applying the principle of freedom to provide services to maritime transport between Member States and between Member States and third countries.

On the one hand, in the perspective of a single market and in order to permit the realization of its objectives, the freedom to provide services precludes the application of any national legislation which has the effect of making the provision of services between Member States more difficult than the provision of services purely within one Member State. On the other hand, to accept that, on the ground that the freedom to provide services applies to maritime transport between Member States only progressively and within the time-limits laid down in Regulation No 3577/92, the Member States might be justified, during the transitional period provided for for that form of transport, in charging intra-Community maritime transport more heavily than internal transport would be tantamount to rendering the extension of the freedom to provide services to intra -Community maritime transport provided for in Regulation No 4055/86 to a substantial extent nugatory.
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Approximation of laws ° Labelling and presentation of foodstuffs ° Directive 79/112/EEC ° Obligation to state the ingredients included in products ° Derogation for additives serving no technological function ° Extent

(Council Directive 79/112, first indent of Art. 6(4)(c)(ii))

Summary

On a proper construction of the first indent of Article 6(4)(c)(ii) of Directive 79/112 relating to the labelling, presentation and advertising of foodstuffs, under which additives are not regarded as ingredients and do not therefore have to be included in the list of ingredients on the labelling of products where their presence in a foodstuff is solely due to the fact that they were contained in one or more ingredients of that foodstuff and provided that they serve no technological function in the finished product, an additive preventing discolouration of an ingredient during its manufacture no longer serves a technological function in the finished product where its presence in the finished product is no longer necessary to prevent discolouration of that product.

The directive requires consumers to be provided with effective information which they can understand, but, because of the derogation in Article 6, it cannot be interpreted as requiring an exhaustive list of all the ingredients used in the manufacturing process of the products concerned.
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1. Approximation of laws ° Review procedures in respect of the award of public supply and public works contracts ° Directive 89/665 ° Procedure enabling the Commission to take preventative action where there has been a clear and manifest infringement of Community provisions in the field of public procurement ° Procedure unrelated to actions against Member States for failure to fulfil obligations under Article 169 of the Treaty

(Art. 169, EC Treaty; Council Directive 89/665)

2. Approximation of laws ° Procedures for the award of public supply contracts ° Directive 77/62 ° Information which must be given in tender notices ° Information concerning the opening of tenders ° Use of technical specifications defined by reference to a trade mark ° Condition

(Art. 30, EC Treaty; Council Directive 77/62)

Summary

1. The procedure under Directive 89/665 on the coordination of the laws, regulations and administrative provisions relating to the application of review procedures to the award of public supply and public works contracts, which enables the Commission, where it considers that a clear and manifest infringement of Community provisions in the field of public procurement has been committed, to take up the matter with a Member State, constitutes a preventative measure which can neither derogate from nor replace the powers of the Commission under Article 169 of the Treaty, so that the way in which the Commission used that procedure is irrelevant in assessing the admissibility of an action against a Member State for failure to fulfil obligations brought by the Commission on account of an infringement by the Member State concerned of Community provisions in the field of public procurement.

2. A Member State fails to fulfil its obligations under Directive 77/62 coordinating procedures for the award of public supply contracts where it:

° fails to indicate in a tender notice the persons authorized to be present at the opening of tenders or the date, time and place of opening, when that information is compulsorily and unconditionally required by the directive in order to enable potential suppliers to discover the identity of their competitors and to check whether they meet the criteria laid down for qualitative selection;

° fails in such notice to add the words "or equivalent" after a technical specification defined by reference to a particular trade mark, when the directive requires them to be added and when failure to do so may impede the flow of imports in intra-Community trade, contrary to Article 30 of the Treaty.
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Preliminary rulings ° Reference to the Court ° National court' s jurisdiction not exhausted ° Nothing to prevent the national court from finding that the case has been terminated after one of the parties to the main proceedings has acceded to the claims of the other ° Jurisdiction of the Court subject to the national court' s finding that that acquiescence has no effect under national law

(EC Treaty, Art. 177)

Summary

Under Article 177 of the Treaty, a national court which has made a reference for a preliminary ruling is not justified in refusing to accept the acquiescence by one party to the claims of the other, to hold that the case has been terminated and to withdraw the questions referred for a preliminary ruling, on the grounds that the case is no longer pending before the court itself but has been referred to the Court of Justice, and that the questions are of such importance that they go beyond the dispute between the parties in so far as the interpretation which the Court will give will have general scope.

First, the national court which has referred a question to the Court for a preliminary ruling remains seised of the case. The procedure before that court is suspended until the Court of Justice has delivered its ruling on the reference, but the case itself is still pending before the national court. Secondly, the justification for a preliminary reference, and hence for the jurisdiction of the Court, is not that it enables advisory opinions on general or hypothetical questions to be delivered, but rather that it is necessary for the effective resolution of a dispute.

Accordingly, Community law does not preclude a court which has made a preliminary reference from finding that in national law the claims have been acceded to and, where appropriate, that the main proceedings are thereby terminated. As long as the court which made the reference has not found that in national law the fact that the claims have been acceded to has not so terminated the proceedings, the Court has no jurisdiction to give a ruling on the questions referred to it.
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Social security for migrant workers ° Family benefits ° Worker subject to the legislation of a Member State ° Members of the family residing in another Member State ° Entitlement to benefits provided for by the legislation applicable to the worker ° Benefits for dependent children ° Requirement that worker' s child and spouse reside in the Member State providing the benefits, resulting from reference by that State' s social legislation to its tax legislation ° Requirement to be regarded as fulfilled

(Council Regulation No 1408/71, Art. 73)

Summary

Article 73 of Regulation No 1408/71 is to be interpreted as meaning that where under the tax legislation of a Member State to which that State' s social legislation refers entitlement to and the amount of benefits for dependent children is linked to residence in the national territory of the child and of the worker' s spouse that condition must be regarded as fulfilled where they reside in the territory of another Member State. For the purposes of determining entitlement to and the amount of the benefit all the relevant tax legislation must be applied as if the spouse resided in the Member State providing the benefits.

The rule of national residence laid down by that provision in order that Community workers should not be dissuaded from exercising their right to freedom of movement, and which applies to all family members, would largely be deprived of effect if it could be defeated merely by means of a reference to tax provisions.
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Social policy ° Approximation of laws ° Protection of employees in the event of the insolvency of their employer ° Directive 80/987 ° Scope ° Employees having contracts with employers who may be made subject to proceedings, involving their assets, to satisfy collectively the claims of creditors ° Breach of the principle of equal treatment ° None in view of the gradual nature and difficulty of harmonization

(EEC Treaty, Art. 100; Council Directive 80/987)

Summary

Council Directive 80/987 on the approximation of the laws of the Member States relating to the protection of employees in the event of the insolvency of their employer is to be interpreted as applying to all employees, other than those in the categories listed in the Annex thereto, whose employers may, under the applicable national law, be made subject to proceedings involving their assets in order to satisfy collectively the claims of creditors.

The fact that the directive thus protects only employees faced with a situation in which their employer is insolvent in accordance with that definition is not such as to call into question its validity in the light of the principle of equal treatment.

In the first place, in the exercise of the powers conferred on them by Article 100 of the Treaty, the Community institutions must be recognized as having a discretion in particular with regard to the possibility of proceeding towards harmonization only in stages, given the specific nature of the field in which coordination is sought and the difficulties involved in any harmonization.

In addition, it undoubtedly constitutes a further step towards providing improved working conditions and an improved standard of living for workers throughout the Community and towards the gradual harmonization of laws in the field for a system of guarantees previously available, in differing forms, in some Member States to be extended to all the Member States.

Finally, in the light of the difficulties inherent in the very concept of insolvency which the harmonization was intended to overcome, the objective criterion used to define the persons entitled to protection under that system is justified.
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Tax provisions — Harmonization of laws — Turnover tax — Common system of value added tax — Exemptions provided for by the Sixth Directive — Exemption for the supply of land which has not been built on other than building land — Meaning of building land — To be defined by the Member States — (Council Directive 77/388, Arts 4(3)(b) and 13B(h))

Summary

Article 13B(h) of the Sixth Directive (77/388) on the harmonization of the laws of the Member States relating to turnover taxes, which provides for tax exemption for the supply of land which has not been built on, excludes from tax exemption " building land as described in Article 4(3)(b)" . Since Article 4(3)(b) refers expressly to the Member States ' definitions of building land, it is for the Member States to define what land is to be regarded as being building land, for the purposes of the application both of Article 4(3)(b) and of Article 13B(h), in view of the reference made by the latter provision.

It therefore does not fall to the Court to specify what degree of improvement land which has not been built on must exhibit in order to be categorized as building land within the meaning of the directive.
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Commons Customs tariff ° Tariff classification ° Transition to the Combined Nomenclature system ° Amendment of Commission classification regulations ° Obligation ° Failure to amend Regulation No 482/74 ° Consequence ° Regulation inapplicable with effect from 1 January 1988 because of the requirements of the principle of legal certainty

(Council Regulations No 97/69 and No 2658/87, Art. 15(1), second subpara.; Commission Regulation No 482/74)

Summary

The transition brought about by Regulation No 2658/87 with effect from 1 January 1988 from the Common Customs Tariff Nomenclature to the tariff and statistical nomenclature ("the Combined Nomenclature") did not cause the lapse of the classification regulations previously adopted by the Commission on the basis of repealed Regulation No 97/69, which authorized it to adopt the provisions required for the application of the Common Customs Tariff Nomenclature as regards the classification of goods.

However, the second subparagraph of Article 15(1) of Regulation No 2658/97 placed the Commission under an obligation to amend those regulations which were still of practical significance. Such an amendment was necessary, having regard to the requirements of the principle of legal certainty, to enable an individual to ascertain unequivocably what his rights and obligations are and take steps accordingly.

The Commission' s failure to amend Regulation No 482/74 on the classification of goods within subheading 23.04 B of the Common Customs Tariff when significant differences existed between the subheadings of Chapter 23 of the Common Customs Tariff and those of Chapter 23 of the Combined Nomenclature precludes its application to customs declarations concerning importations after 1 January 1988, since operators were no longer able to determine its precise scope.
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Social policy ° Men and women workers ° Access to employment and working conditions ° Equal treatment ° Derogations ° Measures to promote equality of opportunity between men and women ° Scope ° National provision automatically favouring equally-qualified women competing with men for promotion in cases where women are under-represented ° Not permissible

(Council Directive 76/207, Art. 2(1) and (4))

Summary

Article 2(1) and (4) of Council 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 national rules which, where candidates of different sexes shortlisted for promotion are equally qualified, automatically give priority to women in sectors where they are under-represented, under-representation being deemed to exist when women do not make up at least half of the staff in the individual pay brackets in the relevant personnel group or in the function levels provided for in the organization chart.

Article 2(4) of that directive, which must be interpreted strictly and which provides that the directive is to be without prejudice to measures to promote equal opportunity for men and women, in particular by removing existing inequalities which affect women' s opportunities, is specifically and exclusively designed to allow measures which, although apparently giving rise to discrimination on grounds of sex, are in fact intended to eliminate or reduce actual instances of inequality between men and women which may exist in the reality of social life. It thus permits national measures relating to access to employment, including promotion, which give a specific advantage to women with a view to improving their ability to compete on the labour market and to pursue a career on an equal footing with men. A national rule which guarantees women absolute and unconditional priority for appointment or promotion is not a measure of that kind, since it goes beyond promoting equal opportunities and substitutes for it the result ° equality of representation ° which is only to be arrived at by providing such equality.
JUDGMENT OF THE COURT (Sixth Chamber)

7 March 1996

((Indirect discrimination against women workers – Compensation for attendance at training courses providing members of staff committees with the knowledge necessary for performing their functions))

In Case C-278/93,

and

THE COURT (Sixth Chamber),,

after considering the written observations submitted on behalf of:

─

─

having regard to the Report for the Hearing,

after hearing the oral observations of Edith Freers and Hannelore Speckmann, represented by Klaus Lörcher, Justitiar der Deutschen Postgewerkschaft ─ Hauptvorstand, the German Government, represented by Ernst Röder, and the Commission, represented by Horstpeter Kreppel, at the hearing on 28 April 1994,

after hearing the Opinion of the Advocate General at the sitting on 5 July 1994,