ddrg/super_eurlex huggingface dataset:
3

Under the heading ‘Existence and scope of the right to deduct’, Article 17(5) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1, ‘the Sixth Directive’) provides: ‘As regards goods and services to be used by a taxable person both for transactions covered by paragraphs 2 and 3, in respect of which value added tax is deductible, and for transactions in respect of which value added tax is not deductible, only such proportion of the value added tax shall be deductible as is attributable to the former transactions. This proportion shall be determined, in accordance with Article 19, for all the transactions carried out by the taxable person. However, the Member States may: (a) authorise the taxable person to determine a proportion for each sector of his business, provided that separate accounts are kept for each sector; (b) require the taxable person to determine a proportion for each sector of his business and to keep separate accounts for each sector; (c) authorise or compel the taxable person to make the deduction on the basis of the use of all or part of the goods and services; (d) authorise or compel the taxable person to make the deduction in accordance with the rule laid down in the first subparagraph, in respect of all goods and services used for all transactions referred to therein; …’
11

Article 12 of Regulation No 601/2012, ‘Content and submission of the monitoring plan’, provides: ‘1. An operator or an aircraft operator shall submit a monitoring plan to the competent authority for approval. The monitoring plan shall consist of a detailed, complete and transparent documentation of the monitoring methodology of a specific installation or aircraft operator and shall contain at least the elements laid down in Annex I. … 2. Where Annex I makes a reference to a procedure, an operator or an aircraft operator shall establish, document, implement and maintain such a procedure separately from the monitoring plan. … 3. In addition to the elements referred to in paragraphs 1 and 2 of this Article, Member States may require further elements to be included in the monitoring plan of installations to meet the requirements of Article 24(1) of [Decision 2011/278], including a summary of a procedure ensuring the following: (a) the operator regularly checks if information regarding any planned or effective changes to the capacity, activity level and operation of an installation is relevant under that Decision; (b) the information referred to in point (a) is submitted by the operator to the competent authority by 31 December of each year.’
5

Article 4 of the Rome I Regulation, ‘Applicable law in the absence of choice’, provides: ‘1. To the extent that the law applicable to the contract has not been chosen in accordance with Article 3 and without prejudice to Articles 5 to 8, the law governing the contract shall be determined as follows: (a) a contract for the sale of goods shall be governed by the law of the country where the seller has his habitual residence; (b) a contract for the provision of services shall be governed by the law of the country where the service provider has his habitual residence; (c) a contract relating to a right in rem in immovable property or to a tenancy of immovable property shall be governed by the law of the country where the property is situated; (d) notwithstanding point (c), a tenancy of immovable property concluded for temporary private use for a period of no more than six consecutive months shall be governed by the law of the country where the landlord has his habitual residence, provided that the tenant is a natural person and has his habitual residence in the same country; (e) a franchise contract shall be governed by the law of the country where the franchisee has his habitual residence; (f) a distribution contract shall be governed by the law of the country where the distributor has his habitual residence; (g) a contract for the sale of goods by auction shall be governed by the law of the country where the auction takes place, if such a place can be determined; (h) a contract concluded within a multilateral system which brings together or facilitates the bringing together of multiple third-party buying and selling interests in financial instruments, as defined by Article 4(1), point (17) of Directive 2004/39/EC [of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments amending Council Directives 85/611/EEC and 93/6/EEC and Directive 2000/12/EC of the European Parliament and of the Council and repealing Council Directive 93/22/EEC (OJ 2004 L 145, p. 1)], in accordance with non-discretionary rules and governed by a single law, shall be governed by that law. 2. Where the contract is not covered by paragraph 1 or where the elements of the contract would be covered by more than one of points (a) to (h) of paragraph 1, the contract shall be governed by the law of the country where the party required to effect the characteristic performance of the contract has his habitual residence. 3. Where it is clear from all the circumstances of the case that the contract is manifestly more closely connected with a country other than that indicated in paragraphs 1 or 2, the law of that other country shall apply. 4. Where the law applicable cannot be determined pursuant to paragraphs 1 or 2, the contract shall be governed by the law of the country with which it is most closely connected.’
8

The procedure for granting stability support to an ESM Member is described in Article 13 of the ESM Treaty as follows: ‘1. An ESM Member may address a request for stability support to the Chairperson of the Board of Governors. Such a request shall indicate the financial assistance instrument(s) to be considered. On receipt of such a request, the Chairperson of the Board of Governors shall entrust the European Commission, in liaison with the ECB, with the following tasks: (a) to assess the existence of a risk to the financial stability of the euro area as a whole or of its Member States, unless the ECB has already submitted an analysis under Article 18(2); (b) to assess whether public debt is sustainable. Wherever appropriate and possible, such an assessment is expected to be conducted together with the [International Monetary Fund (IMF)]; (c) to assess the actual or potential financing needs of the ESM Member concerned. 2. On the basis of the request of the ESM Member and the assessment referred to in paragraph 1, the Board of Governors may decide to grant, in principle, stability support to the ESM Member concerned in the form of a financial assistance facility. 3. If a decision pursuant to paragraph 2 is adopted, the Board of Governors shall entrust the European Commission — in liaison with the ECB and, wherever possible, together with the IMF — with the task of negotiating, with the ESM Member concerned, a memorandum of understanding (an “MoU”) detailing the conditionality attached to the financial assistance facility. The content of the MoU shall reflect the severity of the weaknesses to be addressed and the financial assistance instrument chosen. In parallel, the Managing Director of the ESM shall prepare a proposal for a financial assistance facility agreement, including the financial terms and conditions and the choice of instruments, to be adopted by the Board of Governors. The MoU shall be fully consistent with the measures of economic policy coordination provided for in the [FEU Treaty], in particular with any act of [EU] law, including any opinion, warning, recommendation or decision addressed to the ESM Member concerned. 4. The European Commission shall sign the MoU on behalf of the ESM, subject to prior compliance with the conditions set out in paragraph 3 and approval by the Board of Governors. 5. The Board of Directors shall approve the financial assistance facility agreement detailing the financial aspects of the stability support to be granted and, where applicable, the disbursement of the first tranche of the assistance. ... 7. The European Commission — in liaison with the ECB and, wherever possible, together with the IMF — shall be entrusted with monitoring compliance with the conditionality attached to the financial assistance facility.’
7

Article 12(3) and (3a) of decreto legislativo n. 286 — Testo unico delle disposizioni concernenti la disciplina dell’immigrazione e norme sulla condizione dello straniero (Legislative Decree No 286 consolidating the provisions regulating immigration and the rules relating to the status of foreign nationals) of 25 July 1998 (Ordinary Supplement to GURI No 191 of 18 August 1998), as amended by legge n. 94 (Law No 94) of 15 July 2009 (‘Legislative Decree No 286/1998’), provides: ‘3. Save where the act constitutes a more serious criminal offence, any person who, in breach of the provisions of the present consolidated law, promotes, directs, organises, finances or carries out the transportation of foreign nationals into Italy or carries out other acts intended to procure their illegal entry into Italy or into the territory of another State of which they are not nationals or in which they are not entitled to permanent residence shall be liable to a term of imprisonment from 5 to 15 years and a fine of EUR 15000 for each individual, where: (a) the act relates to the illegal entry into or stay in Italy of five or more persons; (b) the life or safety of the person transported has been put at risk to procure his illegal entry into or illegal residence within the territory; (c) the person transported has been subject to inhuman or degrading treatment to procure his illegal entry into or illegal residence within the territory; (d) the act is committed by three or more persons acting together or using international transport services or counterfeit, forged or, in any event, unlawfully obtained documents; (e) the perpetrators have weapons or explosive materials. 3a. If the act mentioned in paragraph 3 is committed on the basis of two or more of the situations referred to in points (a), (b), (c), (d) and (e) of paragraph 3, the penalty provided for therein shall be increased.’
44

It is for the competent national court to assess whether, in a situation such as that at issue in the main proceedings, a trader may be regarded as the ‘seller’, for the purposes of Article 1(2)(c) of Directive 1999/44, where he fails to duly inform the consumer that he was not the owner of the goods in question, which involves, on the part of that court, taking into consideration all of the circumstances of the case (see, by analogy, judgment of 4 June 2015, Faber, C‑497/13, EU:C:2015:357, paragraphs 38 and 39). The degree of participation and the amount of effort employed by the intermediary in the sale, the circumstances in which the goods were presented to the consumer and the latter’s behaviour may, in particular, be relevant in that regard in order to determine whether the consumer could have understood that the intermediary was acting on behalf of a private individual.
10

The second and fifth subparagraphs of Article 68(5) of the Law of 30 March 1994 provide: ‘A Belgian institution that pays a supplementary benefit after 31 December 1996 in the form of a lump sum, the amount of which exceeds EUR 2478.94, must, of its own motion, levy a deduction of 2% of the gross amount of the lump sum, when paying out the lump sum. … If, when making the first payment of the definitive amount of a legal pension following the payment of a lump sum, the percentage of the deduction to be made under subparagraph (2) is less than the percentage of the deduction that was made on the lump sum, the [NPO] shall reimburse to the beneficiary a sum equal to the difference between, on the one hand, the amount of the deduction that was made on the lump sum and, on the other hand, the amount obtained by multiplying that lump sum by the percentage of the deduction to be made pursuant to subparagraph (2). If the reimbursement is made more than six months after the date of the first payment of the definitive amount of a legal pension, the [NPO] is automatically required to pay interest for late payment to the beneficiary on the amount reimbursed. That interest, the rate of which is 4.75% per annum, begins to run from the first day of the month which follows the expiry of the six months’ delay. The King may adapt the rate of interest for late payment.’
5

Article 9 of Directive 2000/60, entitled ‘Recovery of costs for water services’, provides: ‘1. Member States shall take account of the principle of recovery of the costs of water services, including environmental and resource costs, having regard to the economic analysis conducted according to Annex III, and in accordance in particular with the polluter pays principle. Member States shall ensure by 2010: — that water-pricing policies provide adequate incentives for users to use water resources efficiently, and thereby contribute to the environmental objectives of this Directive, — an adequate contribution of the different water uses, disaggregated into at least industry, households and agriculture, to the recovery of the costs of water services, based on the economic analysis conducted according to Annex III and taking account of the polluter pays principle. Member States may in so doing have regard to the social, environmental and economic effects of the recovery as well as the geographic and climatic conditions of the region or regions affected. 2. Member States shall report in the river basin management plans on the planned steps towards implementing paragraph 1 which will contribute to achieving the environmental objectives of this directive and on the contribution made by the various water uses to the recovery of the costs of water services. 3. Nothing in this article shall prevent the funding of particular preventive or remedial measures in order to achieve the objectives of this directive. 4. Member States shall not be in breach of this directive if they decide in accordance with established practices not to apply the provisions of paragraph 1, second sentence, and for that purpose the relevant provisions of paragraph 2, for a given water-use activity, where this does not compromise the purposes and the achievement of the objectives of this directive. Member States shall report the reasons for not fully applying paragraph 1, second sentence, in the river basin management plans.’
2

Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article [108 TFEU] (OJ 1999 L 83, p. 1), which was in force on the date on which the decision at issue was adopted, provided, in Article 4, entitled ‘Preliminary examination of the notification and decisions of the Commission’: ‘1. The Commission shall examine the notification as soon as it is received. Without prejudice to Article 8, the Commission shall take a decision pursuant to paragraphs 2, 3 or 4. 2. Where the Commission, after a preliminary investigation, finds that the notified measure does not constitute aid, it shall record that finding by way of a decision. 3. Where the Commission, after a preliminary investigation, finds that no doubts are raised as to the compatibility with the internal market of a notified measure, in so far as it falls within the scope of Article [107(1) TFEU], it shall decide that the measure is compatible with the [internal] market (hereinafter referred to as a “decision not to raise objections”). The decision shall specify which exception under the Treaty has been applied. 4. Where the Commission, after a preliminary investigation, finds that doubts are raised as to the compatibility with the [internal] market of a notified measure, it shall decide to initiate proceedings pursuant to Article [108(2) TFEU] (hereinafter referred to as a “decision to initiate the formal investigation procedure”). 5. The decisions referred to in paragraphs 2, 3 and 4 shall be taken within two months. That period shall begin on the day following the receipt of a complete notification. The notification will be considered as complete if, within two months from its receipt, or from the receipt of any additional information requested, the Commission does not request any further information. The period can be extended with the consent of both the Commission and the Member State concerned. Where appropriate, the Commission may fix shorter time limits. …’
13

Article 39 of Decree-Law No 83/2012, entitled ‘Review criteria for the excise system for electricity and energy products and the general electricity charges for energy-intensive businesses — Special tariff schemes for energy-intensive businesses in the manufacturing sector’, provides, in paragraphs (1) to (3): ‘1. The Minister for the Economy and Finances, together with the Minister for Economic Development, shall adopt, by 31 December 2012 at the latest, one or more ministerial decrees, defining, pursuant to Article 17 of Directive 2003/96 …, energy-intensive businesses, on the basis of conditions and criteria related to the minimum levels of consumption and the effect of the energy cost on the value of the undertaking’s activity. 2. The decrees referred to in paragraph 1 are intended, next, to determine a simplified and fair system of excise duty rates on electricity and energy products used as fuel, in compliance with the conditions laid down in Directive 2003/96 …; that system must ensure that tax income is maintained … 3. Within 60 days of the adoption of the decrees referred to in paragraph 1, the Electrical Energy and Gas Authority shall set the new amounts payable for general electricity charges and the criteria for their attribution by end-users, such as to take account of the definition of energy-intensive businesses in the decrees referred to in paragraph 1 and in compliance with the conditions set out in paragraph 2, in accordance with the guidelines laid down by the Minister for Economic Development …’
18

The Explanatory Notes to the HS concerning Chapter 38 thereof state, inter alia, as follows: ‘General … For the purposes of Note 1(b) to the Chapter, the expression “foodstuffs or other substances with nutritive value” principally includes edible products of Sections I to IV. The expression “foodstuffs or other substances with nutritive value” also includes certain other products, inter alia products of Chapter 28 used as mineral supplements in food preparations, sugar alcohols of heading 29.05, essential amino acids of heading 29.22, lecithin of heading 29.23, provitamins and vitamins of heading 29.36, sugars of heading 29.40, animal blood fractions of heading 30.02 for use in food preparations, casein and caseinates of heading 35.01, albumins of heading 35.02, edible gelatin of heading 35.03, edible protein substances of heading 35.04, dextrins and other edible modified starches of heading 35.05, sorbitol of heading 38.24, edible products of Chapter 39 (such as amylopectin and amylose of heading 39.13). It should be noted that this list of products is simply illustrative and should not be taken to be exhaustive. The mere presence of “foodstuffs or other substances with nutritive value” in a mixture would not suffice to exclude the mixture from Chapter 38, by application of Note 1(b) [of that chapter]. Substances having a nutritive value that is merely incidental to their function as chemical products, e.g., as food additives or processing aids, are not regarded as “foodstuffs or substances with nutritive value” for the purpose of this Note. The mixtures which are excluded from Chapter 38 by virtue of Note 1(b) are those which are of a kind used in the preparation of human foodstuffs and which are valued for their nutritional qualities.’
35

For the purposes of reaching that conclusion, the Court held, in the light of recital 39 and of the wording of Article 12(2) and (3) of the Directive on privacy and electronic communications, that, where a subscriber has been informed by the undertaking which assigned him a telephone number of the possibility that his personal data may be passed to a third-party undertaking, with a view to being published in a public directory, and where he has consented to the publication of those data in such a directory, renewed consent is not needed from the subscriber for the passing of those same data to another undertaking which intends to publish a printed or electronic public directory, or to make such directories available for consultation through directory enquiry services, if it is guaranteed that the data in question will not be used for purposes other than those for which the data were collected with a view to their first publication. The consent given under Article 12(2) of that directive, by a subscriber who has been duly informed, to the publication of his personal data in a public directory relates to the purpose of that publication and thus extends to any subsequent processing of those data by third-party undertakings active in the market for publicly available directory enquiry services and directories, provided that such processing pursues that same purpose. The Court has stated in that regard that the wording of Article 12(2) of the Directive on privacy and electronic communications does not support the inference that the subscriber has a selective right to decide in favour of certain providers of publicly available directory enquiry services and directories (see, to that effect, judgment of 5 May 2011, Deutsche Telekom, C‑543/09, EU:C:2011:279, paragraphs 62 to 65).
20

In those circumstances, the Court of Appeal (England & Wales) (Civil Division) (United Kingdom) decided to stay the proceedings and to refer the following questions to the Court for a preliminary ruling: ‘1. With regard to Article 132(1)(i) of Directive [2006/112], are supplies of restaurant services and entertainment services made by an educational establishment to paying members of the public (who are not recipients of the principal supply of education) “closely related” to the provision of education in circumstances where the making of those supplies is facilitated by the students (who are the recipients of the principal supply of education) in the course of their education and as an essential part of their education? 2. In determining whether the supplies of restaurant services and entertainment services are within the exemption in Article 132(1)(i) [of Directive 2006/112], as services “closely related” to the provision of education: a) is it relevant that the students benefit from being involved in the making of the supplies in question rather than from the subject matter of those supplies; b) is it relevant that those supplies are not received or consumed either directly or indirectly by the students but are received and consumed by those members of the public who pay for them and who are not recipients of the principal supply of education; c) is it relevant that, from the point of view of the typical recipients of the services in question (that is to say the members of the public who pay for them), the supplies do not represent a means of better enjoying any other supply but are an end in themselves; d) is it relevant that, from the point of view of the students, the supplies in question are not an end in themselves but participating in the making of the supplies represents a means of better enjoying the principal supply of education services; e) to what extent should the principle of fiscal neutrality be taken into account?’