ddrg/super_eurlex huggingface dataset:
20

In those circumstances, the Naczelny Sąd Administracyjny decided to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling: ‘1. Are points (a), (b) and (c) of Article 66 of [the VAT Directive] to be interpreted as meaning that, where a taxable person issues an invoice documenting the supply of a service covered by the power conferred on Member States by that article (by way of derogation from Articles 63, 64 and 65 of [the VAT Directive]), it is possible to determine the chargeability of the tax (liability to pay the tax) on the basis of Article 66(b) of [the VAT Directive] as arising on the date of payment, but no later than 30 days from the date on which the service is supplied? 2. Are points (a) and (b) of Article 66 of [the VAT Directive] to be interpreted as precluding the provisions of Polish national law laid down in Article 19(13)(2)(a) and (b) of the [VAT Law], under which the time when the liability to pay the tax arises (the event on whose occurrence the tax becomes chargeable in respect of certain transactions) occurs in respect of transport and shipping services on receipt of payment in full or in part, but no later than 30 days from the date on which those services are supplied, even where an invoice laying down a later deadline for payment is issued and presented to the purchaser no later than seven days after the service is supplied and the purchaser of the service has the right to deduct input tax during the period in which he received the invoice, irrespective of whether or not he has paid for the service?’
16

Article 48(4) of the Workers’ Statute states: ‘In the case of childbirth, the contract shall be suspended for a continuous period of 16 weeks, which may be extended where there are multiple births by 2 weeks per child, starting with the second child. The period of suspension shall be allocated in accordance with the wishes of the person concerned on condition that six weeks are taken immediately following childbirth. In case of the mother’s decease, the other parent may use all or, as the case may be, the remaining part of the period of suspension. Notwithstanding the foregoing, and without prejudice to the period of compulsory leave for the mother during the six weeks immediately following the birth, where both parents work, the mother may, at the beginning of the maternity leave, elect for the other parent to take a designated and continuous part of the period of leave after the birth, either concurrently with or consecutive to that taken by the mother, except where, at the time she is about to do so, the mother’s return to work would endanger her health. ... In cases of adoption and fostering, whether preliminary to an adoption or permanent, of children up to the age of six, the contract shall be suspended for a continuous period of 16 weeks, which may be extended in the case of multiple adoptions or fostering by 2 additional weeks per minor child, starting with the second child, running either from the date of the adoption order or from the date of the administrative or judicial decision to place the child in foster care temporarily or permanently, at the worker’s election. The contract shall also be suspended for a period of 16 weeks in the case of adoption or fostering of children over six years of age who have a disability or handicap or who, according to the relevant social services reports, have particular problems adapting to family and social life due to their circumstances or personal history or due to the fact that they originate in a country other than Spain. Where both parents work, the leave shall be allocated in accordance with the wishes of the persons concerned, who may take it concurrently or consecutively, provided that the periods of leave are continuous and fall within the limits set out. In cases where the leave is taken concurrently, the total amount of the two periods of leave may not exceed the 16-week period referred to in the preceding paragraphs or such other period as may be applicable in the case of multiple births, adoptions or fostering. The leave to which this article refers can be taken on a full-time or a part-time basis, subject to prior agreement between the employer and the worker in question, on such conditions as may be determined by legislation. ...’
6

Article 3 of Directive 1999/44, entitled ‘Rights of the consumer’, reads as follows: ‘1. The seller shall be liable to the consumer for any lack of conformity which exists at the time the goods were delivered. 2. In the case of a lack of conformity, the consumer shall be entitled to have the goods brought into conformity free of charge by repair or replacement, in accordance with paragraph 3, or to have an appropriate reduction made in the price or the contract rescinded with regard to those goods, in accordance with paragraphs 5 and 6. 3. In the first place, the consumer may require the seller to repair the goods or he may require the seller to replace them, in either case free of charge, unless this is impossible or disproportionate. … 5. The consumer may require an appropriate reduction of the price or have the contract rescinded: — if the consumer is entitled to neither repair nor replacement, or — if the seller has not completed the remedy within a reasonable time, or — if the seller has not completed the remedy without significant inconvenience to the consumer. 6. The consumer is not entitled to have the contract rescinded if the lack of conformity is minor.’
14

Directive 2010/13 repealed Directive 89/552, as amended by Directive 2007/65/EC of the European Parliament and of the Council of 11 December 2007 (OJ 2007 L 322, p. 27). Article 3f of Directive 89/552, as amended by Directive 2007/65, read as follows: ‘1. Audiovisual media services or programmes that are sponsored shall meet the following requirements: (a) their content and, in the case of television broadcasting, their scheduling shall in no circumstances be influenced in such a way as to affect the responsibility and editorial independence of the media service provider; (b) they shall not directly encourage the purchase or rental of goods or services, in particular by making special promotional references to those goods or services; (c) viewers shall be clearly informed of the existence of a sponsorship agreement. Sponsored programmes shall be clearly identified as such by the name, logo and/or any other symbol of the sponsor such as a reference to its product(s) or service(s) or a distinctive sign thereof in an appropriate way for programmes at the beginning, during and/or the end of the programmes. 2. Audiovisual media services or programmes shall not be sponsored by undertakings whose principal activity is the manufacture or sale of cigarettes and other tobacco products. 3. The sponsorship of audiovisual media services or programmes by undertakings whose activities include the manufacture or sale of medicinal products and medical treatment may promote the name or the image of the undertaking, but shall not promote specific medicinal products or medical treatments available only on prescription in the Member State within whose jurisdiction the media service provider falls. 4. News and current affairs programmes shall not be sponsored. Member States may choose to prohibit the showing of a sponsorship logo during children’s programmes, documentaries and religious programmes.’
3

Recitals 3, 8, 10, 37 and 43 in the preamble to Directive 95/46 read as follows: ‘(3) Whereas the establishment and functioning of an internal market in which, in accordance with Article 7a of the Treaty, the free movement of goods, persons, services and capital is ensured require not only that personal data should be able to flow freely from one Member State to another, but also that the fundamental rights of individuals should be safeguarded; … (8) Whereas, in order to remove the obstacles to flows of personal data, the level of protection of the rights and freedoms of individuals with regard to the processing of such data must be equivalent in all Member States; … … (10) Whereas the object of the national laws on the processing of personal data is to protect fundamental rights and freedoms, notably the right to privacy, which is recognised both in Article 8 of the European Convention for the Protection of Human Rights and Fundamental Freedoms and in the general principles of Community law; whereas, for that reason, the approximation of those laws must not result in any lessening of the protection they afford but must, on the contrary, seek to ensure a high level of protection in the Community; … (37) Whereas the processing of personal data for purposes of journalism or for purposes of literary [or] artistic expression, in particular in the audiovisual field, should qualify for exemption from the requirements of certain provisions of this Directive in so far as this is necessary to reconcile the fundamental rights of individuals with freedom of information … … (43) Whereas restrictions on the rights of access and information and on certain obligations of the controller may similarly be imposed by Member States in so far as they are necessary to safeguard, for example, national security, defence, public safety, or important economic or financial interests of a Member State or the Union, as well as criminal investigations and prosecutions and action in respect of breaches of ethics in the regulated professions; …’
12

Government Regulation No 587/2006 establishing detailed rules relating to the reciprocal transfer of pension rights vis-à-vis the pension scheme of the European Communities (‘Government Regulation No 587/2006’) includes detailed provisions relating to the transfer of the pension rights of a Czech official who has entered into the service of the European Communities. Paragraph 2 thereof lays down the rules for calculating the amount to be transferred as pension rights acquired in the Czech Republic in the following terms: ‘(1) The amount of the pension rights acquired in the Czech Republic to be transferred shall be calculated by multiplying the unit value of the deferred pension by the sum of the projected variable amount of the retirement pension and a proportionate part of the basic amount of the retirement pension. (2) The projected variable amount of the retirement pension shall be calculated according to the method set out in paragraph 34(1) of the law on old-age pensions on the basis that the period of insurance and the basis for calculation are to be determined at the relevant date; the relevant date shall mean the date the application for transfer of pension rights was presented to the competent institution of the European Communities … For the purposes of determining the personal basis of assessment, the period of affiliation to the pension scheme of the European Communities shall be deemed to be an excluded period … (3) The proportionate part of the basic amount of the retirement pension shall be calculated by multiplying the basic amount of the retirement pension applicable on the relevant date by the quotient of the insurance period completed in the Czech pension system on the relevant date in relation to the sum of the insurance periods completed in the Czech pension system on the relevant date and insurance periods completed from the relevant date to the date on which the applicant for the transfer of pension rights … attained the pensionable age in accordance with the provisions applicable on the relevant date … (4) The unit value of the deferred pension shall be determined according to the age of the applicant on the relevant date …, on the basis of the mortality tables applicable on the relevant date and 70% of the value of the maximum actuarial interest rate set by a specific legal provision for insurance purposes … (5) In order to determine the unit value of the deferred pension, the mortality tables of the Ministry for Work and Social Affairs are used, which are uniform for men and women and are always laid down for consecutive periods of five calendar years. (6) The amount calculated in accordance with paragraphs 1 to 5 shall be increased by an amount determined by way of interest on the sum calculated pursuant to paragraphs 1 to 5 for the period from the relevant date to the date preceding the date on which the sum of money is transferred … to the account of the pension scheme of the European Communities …’
18

Under Article 19(1) to (4) of Regulation No 343/2003: ‘1. Where the requested Member State accepts that it should take charge of an applicant, the Member State in which the application for asylum was lodged shall notify the applicant of the decision not to examine the application, and of the obligation to transfer the applicant to the responsible Member State. 2. The decision referred to in paragraph 1 shall set out the grounds on which it is based. It shall contain details of the time limit for carrying out the transfer and shall, if necessary, contain information on the place and date at which the applicant should appear, if he is travelling to the Member State responsible by his own means. This decision may be subject to an appeal or a review. Appeal or review concerning this decision shall not suspend the implementation of the transfer unless the courts or competent bodies so decide on a case by case basis if national legislation allows for this. 3. The transfer of the applicant from the Member State in which the application for asylum was lodged to the Member State responsible shall be carried out in accordance with the national law of the first Member State, after consultation between the Member States concerned, as soon as practically possible, and at the latest within six months of acceptance of the request that charge be taken or of the decision on an appeal or review where there is a suspensive effect. … 4. Where the transfer does not take place within the six months’ time limit, responsibility shall lie with the Member State in which the application for asylum was lodged. This time limit may be extended up to a maximum of one year if the transfer could not be carried out due to imprisonment of the asylum seeker or up to a maximum of eighteen months if the asylum seeker absconds.’
8

In Chapter VI of Directive 2004/38 (‘Restrictions on the right of entry and the right of residence on grounds of public policy, public security or public health’), Article 27, which is entitled ‘General principles’, provides: ‘1. Subject to the provisions of this Chapter, Member States may restrict the freedom of movement and residence of Union citizens and their family members, irrespective of nationality, on grounds of public policy, public security or public health. These grounds shall not be invoked to serve economic ends. 2. Measures taken on grounds of public policy or public security shall comply with the principle of proportionality and shall be based exclusively on the personal conduct of the individual concerned. Previous criminal convictions shall not in themselves constitute grounds for taking such measures. The personal conduct of the individual concerned must represent a genuine, present and sufficiently serious threat affecting one of the fundamental interests of society. Justifications that are isolated from the particulars of the case or that rely on considerations of general prevention shall not be accepted. 3. In order to ascertain whether the person concerned represents a danger for public policy or public security, when issuing the registration certificate or, in the absence of a registration system, not later than three months from the date of arrival of the person concerned on its territory or from the date of reporting his/her presence within the territory, as provided for in Article 5(5), or when issuing the residence card, the host Member State may, should it consider this essential, request the Member State of origin and, if need be, other Member States to provide information concerning any previous police record the person concerned may have. Such enquiries shall not be made as a matter of routine. The Member State consulted shall give its reply within two months. 4. The Member State which issued the passport or identity card shall allow the holder of the document who has been expelled on grounds of public policy, public security, or public health from another Member State to re-enter its territory without any formality even if the document is no longer valid or the nationality of the holder is in dispute.’
11

Article 32 of that code, headed ‘Refusal of a visa’, states, in paragraphs 1, 2 and 5 thereof: ‘1. Without prejudice to Article 25(1), a visa shall be refused: (a) if the applicant: (i) presents a travel document which is false, counterfeit or forged; (ii) does not provide justification for the purpose and conditions of the intended stay; (iii) does not provide proof of sufficient means of subsistence, both for the duration of the intended stay and for the return to his country of origin or residence, or for the transit to a third country into which he is certain to be admitted, or is not in a position to acquire such means lawfully; (iv) has already stayed for three months during the current six‑month period on the territory of the Member States on a basis of a uniform visa or a visa with limited territorial validity; (v) is a person for whom an alert has been issued in the SIS for the purpose of refusing entry; (vi) is considered to be a threat to public policy, internal security or public health as defined in Article 2(19) of the Schengen Borders Code or to the international relations of any of the Member States, in particular where an alert has been issued in Member States’ national databases for the purpose of refusing entry on the same grounds; or (vii) does not provide proof of holding adequate and valid travel medical insurance, where applicable; or (b) if there are reasonable doubts as to the authenticity of the supporting documents submitted by the applicant or the veracity of their contents, the reliability of the statements made by the applicant or his intention to leave the territory of the Member States before the expiry of the visa applied for. 2. A decision on refusal and the reasons on which it is based shall be notified to the applicant by means of the standard form set out in Annex VI. ... 5. Information on a refused visa shall be entered into the VIS in accordance with Article 12 of the VIS Regulation.’
18

Paragraph 47 of the PBefG provides as follows: ‘(1) Transport by taxi is the transport of passengers by private motor vehicles which the operator places on standby at officially approved locations and by means of which he provides transport to a destination determined by the customer. The operator may also take bookings during a journey or at the undertaking’s place of business. (2) Taxis may be placed on standby only in the municipality in which the operator has its place of business. Pre-booked transport may also be provided from other municipalities. The licensing authority may, in agreement with other licensing authorities, allow taxis to be placed on standby at officially approved locations in municipalities other than that in which the operator has its place of business and provide for a larger area of operation. (3) The government of the Land is authorised to restrict, by way of order, the scope of the obligation to carry on business, the rules applicable to taxi ranks and the details governing the performance of the service. It may delegate that power by way of order. The order may make provision, inter alia, for the following: 1. keeping taxis on standby in specific cases, including in the provision of an on-call service, 2. the taking of bookings for transport by telephone and the implementation of those bookings, 3. the transport activity and the radiocommunication system, 4. the transport of handicapped passengers, and 5. the transport of passengers who are ill, in so far as this does not constitute transport under Paragraph 1(2), point 2. (4) The obligation to provide the transport exists only for transport provided within the zone of application of the fares set in accordance with Paragraph 51(1), first and second sentences, and Paragraph 51(2), first sentence (mandatory service zone). (5) The hiring of taxis to persons for self-drive purposes is prohibited.’
19

In those circumstances, the Tribunal Superior de Justicia de Cataluña decided to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling: ‘1. Is it the case that Article 3(2) of [Directive 92/12] and, in particular, the requirement of a “specific purpose” for a particular tax (a) must be interpreted as requiring that the purpose pursued is not capable of being achieved by means of another harmonised tax? (b) must be interpreted as meaning that there is a purely budgetary purpose when a particular tax has been established simultaneously with the transfer of certain competences to certain Autonomous Communities to which, in turn, are transferred the revenue from the tax with the aim of covering, in part, the costs associated with the competences transferred, it being permissible to lay down rates of tax that vary between Autonomous Communities? (c) If the previous question is answered in the negative, must the term “specific purpose” be interpreted as meaning that the purpose must be exclusive or, on the contrary, that it permits the attainment of various differentiated aims, among which is also included the merely budgetary aim of obtaining financing for certain competences? (d) If the answer to the previous question is that the attainment of various aims is permitted, what degree of relevance must be displayed by a particular objective, for the purposes of Article 3(2) of Directive 92/12, in order to fulfil the requirement that the tax should meet a “specific purpose” in the sense accepted by the case-law of the Court of Justice and what would be the criteria for defining the principal purpose as compared with the ancillary purpose? 2. Does Article 3(2) of [Directive 92/12] and, in particular, the condition of complying with the tax rules applicable to excise duties or VAT for the determination of chargeability, (a) preclude an indirect non-harmonised tax (such as the IVMDH) which becomes chargeable at the time of the retail sale of the fuel to the final consumer, in contrast to the harmonised tax (tax on hydrocarbons, which becomes chargeable when the products leave the last tax warehouse) or VAT (which, although also becoming chargeable at the time of the final retail sale, is payable at each stage of the production and distribution process), on the basis that it does not – to use the terms of the judgment in Case C-437/97 EKW and Wein & Co [2000] ECR I-1157, paragraph 47 – accord with the general scheme of one or other of the abovementioned taxation techniques as structured by [Community] legislation? (b) In the event that the foregoing question is answered in the negative, must [that provision be interpreted as meaning that] the said compliance condition is fulfilled, without the need for any coinciding of the effects of the chargeability, on account of the mere circumstance that the non-harmonised indirect tax (in this case, the IVMDH) does not disrupt – in the sense that it does not impede or render difficult – the normal functioning of the chargeability of excise duties or VAT?’