ddrg/super_eurlex huggingface dataset:
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1 . OFFICIALS - SOCIAL SECURITY - ACCIDENT AT WORK - LUMP-SUM COMPENSATION UNDER THE STAFF INSURANCE SCHEME - REQUEST FOR ADDITIONAL COMPENSATION UNDER GENERAL LAW - WHETHER PERMISSIBLE - CONDITIONS

( STAFF REGULATIONS , ART . 73 ; RULES ON THE INSURANCE OF OFFICIALS OF THE EUROPEAN COMMUNITIES AGAINST THE RISK OF ACCIDENT AND OF OCCUPATIONAL DISEASE )

2 . NON-CONTRACTUAL LIABILITY - ACCIDENT SUFFERED AT WORK BY AN OFFICIAL - NON-MATERIAL DAMAGE TO MEMBERS OF THE OFFICIAL ' S FAMILY

( EEC TREATY , ART . 178 AND SECOND PARAGRAPH OF ART . 215 )

3 . PROCEDURE - COSTS - ARTICLE 70 OF THE RULES OF PROCEDURE - ACTION BROUGHT UNDER ART . 178 AND THE SECOND PARAGRAPH OF ART . 215 OF THE EEC TREATY BY THE FAMILY OF AN OFFICIAL - WHETHER APPLICABLE

( EEC TREATY , ART . 178 AND THE SECOND PARAGRAPH OF ART . 215 ; RULES OF PROCEDURE , ART . 70 )

Summary

1 . THE BENEFITS PAYABLE UNDER THE STAFF ACCIDENT-INSURANCE SCHEME DO NOT IN ALL CASES PROVIDE FULL COMPENSATION FOR THE INJURY SUFFERED . THAT IS CLEAR FROM THE NATURE OF THE BENEFITS WHICH TAKE THE FORM OF A LUMP SUM CALCULATED BY REFERENCE INTER ALIA TO THE OFFICIAL ' S SALARY . THAT METHOD OF CALCULATION IS MANIFESTLY UNSUITABLE WHERE THE INJURY IS UNRELATED TO THE VICTIM ' S PROFESSIONAL LIFE . IN THOSE CIRCUMSTANCES AND IN THE ABSENCE OF ANY EXPRESS PROVISION IN THE RULES ON THE INSURANCE OF OFFICIALS OF THE EUROPEAN COMMUNITIES AGAINST THE RISK OF ACCIDENT AND OF OCCUPATIONAL DISEASE , THE OFFICIAL WHO HAS SUFFERED AN ACCIDENT AT WORK AND MEMBERS OF HIS FAMILY MAY NOT BE DENIED THE RIGHT TO SEEK ADDITIONAL COMPENSATION WHERE THE INSTITUTION IS RESPONSIBLE FOR THE ACCIDENT ACCORDING TO GENERAL LAW AND THE BENEFITS PAYABLE UNDER THE STAFF INSURANCE SCHEME ARE INSUFFICIENT TO PROVIDE FULL COMPENSATION FOR THE INJURY SUFFERED .

2 . THE INSTITUTION LIABLE , UNDER GENERAL LAW , FOR AN ACCIDENT SUFFERED BY ONE OF ITS OFFICIALS IS NOT OBLIGED TO MAKE GOOD THE NON-MATERIAL DAMAGE SUFFERED BY THE FAMILY ON ACCOUNT OF THE EFFECTS OF THE ACCIDENT WHEN THOSE EFFECTS ARE MERELY THE INDIRECT RESULT OF THE INJURY SUFFERED BY THE OFFICIAL AND DO NOT CONSTITUTE PART OF THE HARM FOR WHICH THE COMMISSION MAY BE HELD LIABLE IN ITS CAPACITY AS EMPLOYER .

3 . ARTICLE 70 OF THE RULES OF PROCEDURE , ACCORDING TO WHICH COSTS INCURRED BY INSTITUTIONS IN STAFF CASES ARE TO BE BORNE BY THEM , MAY BE APPLIED TO AN ACTION WHICH WAS BROUGHT UNDER ARTICLE 178 AND THE SECOND PARAGRAPH OF ARTICLE 215 OF THE EEC TREATY BY MEMBERS OF AN OFFICIAL ' S FAMILY AND WHICH ARISES FROM THE RELATIONSHIP BETWEEN THE OFFICIAL AND HIS INSTITUTION .
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COMMON CUSTOMS TARIFF - IMPORTATION FREE OF CUSTOMS DUTIES - SCIENTIFIC MATERIALS - EQUIVALENCE OF IMPORTED APPARATUS TO THOSE MANUFACTURED IN THE COMMUNITY - DETERMINATION - CRITERIA

( REGULATION NO 1798/75 OF THE COUNCIL , ARTICLE 3 ( 3 ))

Summary

FOR THE PURPOSES OF IMPORTATION FREE OF CUSTOMS DUTIES OF SCIENTIFIC APPARATUS , THE QUESTION OF THE EQUIVALENCE OF THE APPARTUS IN QUESTION TO SIMILAR APPARATUS MANUFACTURED IN THE COMMUNITY MUST BE DECIDED ON THE BASIS OF THE FACTUAL AND LEGAL SITUATION PREVAILING WHEN THE APPARATUS WAS ORDERED .

THE QUESTION WHETHER THE INSTRUMENTS IN QUESTION ARE EQUIVALENT MUST NOT BE DECIDED SOLELY ON THE BASIS OF THE TECHNICAL SPECIFICATIONS WHICH THE USER DESCRIBED IN HIS APPLICATION AS BEING NECESSARY FOR HIS RESEARCH BUT PRIMARILY ON THE BASIS OF AN OBJECTIVE ASSESMENT OF THEIR CAPACITY TO CARRY OUT THE EXPERIMENTS FOR WHICH THE USER INTENDED TO USE THE IMPORTED INSTRUMENTS . THE STARTING POINT OF THAT OBJECTIVE DETERMINATION IS THE SPECIFIC RESEARCH PROJECT ENVISAGED BY THE USER OF THE IMPORTED APPARATUS AND NOT THE GENERAL NATURE OF THAT PROJECT .
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COMMON CUSTOMS TARIFF - DUTY-FREE ADMISSION ON IMPORTATION - SCIENTIFIC INSTRUMENTS AND APPARATUS - ASSESSMENT OF SCIENTIFIC CHARACTER - CRITERIA

( REGULATION ( EEC ) NO 1798/75 OF THE COUNCIL , ART . 3 ( 1 ) AND ( 3 ), AS AMENDED BY REGULATION ( EEC ) NO 1027/79 ; COMMISSION REGULATION ( EEC ) NO 2784/79 , ART . 5 ( 1 ))

Summary

IN ORDER TO ESTABLISH WHETHER AN APPARATUS MAY BENEFIT FROM DUTY-FREE ADMISSION , AS PROVIDED FOR BY REGULATION NO 1798/75 FOR SCIENTIFIC INSTRUMENTS AND APPARATUS , THE COMMISSION IS UNDER AN OBLIGATION TO SCRUTINIZE THE OBJECTIVE TECHNICAL CHARACTERISTICS OF THE APPARATUS IN QUESTION IN ORDER TO DETERMINE WHETHER OR NOT IT IS OF A SCIENTIFIC NATURE . ONLY IF IT PROVES IMPOSSIBLE TO DRAW UNEQUIVOCAL CONCLUSIONS FROM THAT EXAMINATION MUST REFERENCE BE MADE TO THE GENERAL USES IN THE COMMUNITY OF APPARATUS OF THE SAME TYPE .
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1 . OFFICIALS - RECRUITMENT - PROBATIONARY PERIOD - DECISION NOT TO ESTABLISH A PROBATIONARY OFFICIAL - GROUNDS ON WHICH THE DECISION IS BASED - REQUIREMENTS

2 . OFFICIALS - RECRUITMENT - PROBATIONARY PERIOD - ASSESSMENT OF THE OUTCOME - APPRECIATION OF THE SUITABILITY OF A PROBATIONARY OFFICIAL - JUDICIAL REVIEW - LIMITS

Summary

1 . THE REQUIREMENTS TO BE MET IN REGARD TO STATING THE GROUNDS ON WHICH A DECISION REFUSING TO ESTABLISH A PROBATIONARY OFFICIAL AT THE EXPIRY OF HIS PROBATIONARY PERIOD IS BASED MUST BE ASSESSED IN THE LIGHT OF THE SPECIFIC NATURE OF SUCH A DECISION . WHILST IN THE CASE OF THE DISMISSAL OF AN ESTABLISHED OFFICIAL THE GROUNDS JUSTIFYING THE TERMINATION OF THE EMPLOYMENT RELATIONSHIP MUST BE EXAMINED IN DETAIL , IN DECISIONS ON THE ESTABLISHMENT OF PROBATIONARY OFFICIALS , IT IS NECESSARY TO EXAMINE WHETHER OR NOT THERE ARE A NUMBER OF POSITIVE CONSIDERATIONS SHOWING THAT THE ESTAB- LISHMENT OF THE PROBATIONARY OFFICIAL IS IN THE INTEREST OF THE SERVICE .

2 . IT IS THE DUTY OF THE COURT TO VERIFY WHETHER A PROBATIONARY OFFICIAL WAS ALLOWED TO SERVE HIS PROBATIONARY PERIOD UNDER NORMAL CONDITIONS . HOWEVER , IT IS NOT FOR THE COURT TO INTERVENE IN THE ASSESSMENT MADE BY THE INSTITUTIONS OF THE OUTCOME OF A PROBATIONARY PERIOD AND IN THEIR APPRECIATION OF THE SUITABILITY OF A CANDIDATE FOR A PERMANENT APPOINTMENT IN THE COMMUNITY CIVIL SERVICE , EXCEPT WHERE THERE ARE MANIFEST ERRORS OF ASSESSMENT OR A MISUSE OF POWERS .
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COMMON CUSTOMS TARIFF - EXEMPTION FROM IMPORT DUTIES - SCIENTIFIC APPARATUSES - COMMISSION DECISION - SCOPE

( REGULATION OF THE COUNCIL NO 1798/75 , ART . 3 ( 1 ); COMMISSION REGULATION NO 2784/79 , ART . 7 ( 6 ), THIRD SUBPARAGRAPH )

Summary

A COMMISSION DECISION WHICH , IN ACCORDANCE WITH ARTICLE 7 ( 6 ) OF REGULATION NO 2784/75 , IS ADDRESSED TO ALL THE MEMBER STATES AND WHICH CONCERNS THE POSSIBILITY OF IMPORTING AN APPARATUS AS A SCIENTIFIC APPARATUS FREE OF CUSTOMS DUTIES APPLIES TO ALL IMPORTATIONS OF APPARATUSES OF THE SAME TYPE , UNLESS THE PARTICULAR CIRCUMSTANCES JUSTIFY A DIFFERENT APPRAISAL . THAT CANNOT BE THE CASE WHERE THE COMMISSION DECISION HAS DECLARED THAT THE APPARATUS IN QUESTION IS NOT A SCIENTIFIC APPARATUS WITHIN THE MEANING OF ARTICLE 3 ( 1 ) OF REGULATION NO 1798/75 .
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CONVENTION ON JURISDICTION AND THE ENFORCEMENT OF JUDGMENTS - ENFORCEMENT - PROCEDURES FOR CHALLENGING AN ENFORCEMENT ORDER - AUTONOMOUS AND COMPLETE SYSTEM ESTABLISHED BY THE CONVENTION - PROCEDURES AVAILABLE TO INTERESTED THIRD PARTIES UNDER DOMESTIC LAW - EXCLUSION

( CONVENTION OF 27 SEPTEMBER 1968 , ART . 36 )

Summary

THE CONVENTION OF 27 SEPTEMBER 1968 ON JURISDICTION AND THE ENFORCEMENT OF JUDGMENTS IN CIVIL AND COMMERCIAL MATTERS ESTABLISHED AN ENFORCEMENT PROCEDURE WHICH CONSTITUTES AN AUTONOMOUS AND COMPLETE SYSTEM , INCLUDING THE MATTER OF APPEALS . IT FOLLOWS THAT ARTICLE 36 OF THE CONVENTION EXCLUDES PROCEDURES WHEREBY INTERESTED THIRD PARTIES MAY CHALLENGE AN ENFORCEMENT ORDER UNDER DOMESTIC LAW .
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1 . FREE MOVEMENT OF PERSONS - FREEDOM OF ESTABLISHMENT - ASSIMILATION OF NATIONALS OF OTHER MEMBER STATES TO A MEMBER STATE ' S OWN NATIONALS - OBLIGATION INCUMBENT UPON PROFESSIONAL BODIES AND LOCAL AUTHORITIES

( EEC TREATY , ART . 52 )

2 . FREE MOVEMENT OF PERSONS - FREEDOM OF ESTABLISHMENT - RENTING OF PREMISES FOR BUSINESS PURPOSES - TENDERING PROCEDURE FOR THE ALLOCATION OF PUBLIC PROPERTY BELONGING TO A MUNICIPALITY - ACCEPTANCE OF APPLICATIONS CONDITIONAL UPON NATIONALITY - NOT PERMISSIBLE

( EEC TREATY , ART . 52 )

Summary

1 . ARTICLE 52 OF THE TREATY , WHICH HAS BEEN DIRECTLY APPLICABLE IN THE MEMBER STATES SINCE THE END OF THE TRANSITIONAL PERIOD , CONSTITUTES ONE OF THE FUNDAMENTAL LEGAL PROVISIONS OF THE COMMUNITY . BY PROHIBITING ANY DISCRIMINATION ON GROUNDS OF NATIONALITY RESULTING FROM NATIONAL LAWS , REGULATIONS OR PRACTICES , THAT ARTICLE SEEKS TO ENSURE THAT , AS REGARDS THE RIGHT OF ESTABLISHMENT , A MEMBER STATE ACCORDS TO NATIONALS OF OTHER MEMBER STATES THE SAME TREATMENT AS IT ACCORDS TO ITS OWN NATIONALS . IT IS INCUMBENT UPON ALL THE COMPETENT PUBLIC AUTHORITIES , INCLUDING LEGALLY RECOGNIZED PROFESSIONAL BODIES AND LOCAL AUTHORITIES , TO OBSERVE THAT RULE .

2 . FREEDOM OF ESTABLISHMENT , AS PROVIDED FOR BY ARTICLE 52 OF THE EEC TREATY , INCLUDES THE RIGHT NOT ONLY TO TAKE UP ACTIVITIES AS A SELF-EMPLOYED PERSON BUT ALSO TO PURSUE THEM IN THE BROAD SENSE OF THE TERM . THE RENTING OF PREMISES FOR BUSINESS PURPOSES FURTHERS THE PURSUIT OF AN OCCUPATION AND THEREFORE FALLS WITHIN THE SCOPE OF ARTICLE 52 OF THE TREATY .

THAT ARTICLE DOES NOT ALLOW THE CONDITIONS OF TENDER IN A TENDERING PROCEDURE FOR THE ALLOCATION OF PUBLIC PROPERTY BELONGING TO A MUNICIPALITY TO MAKE THE ACCEPTANCE OF APPLICATIONS CONDITIONAL UPON NATIONALITY
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SOCIAL SECURITY FOR MIGRANT WORKERS - BENEFITS - RECIPIENT - TRANSFER OF RESIDENCE - NOTIFICATION - FORM - ABSENCE OF , OR LATE , NOTIFICATION - LOSS OF RIGHT TO BENEFITS - NOT PERMITTED

( REGULATION NO 574/72 OF THE COUNCIL , ART . 59 )

Summary

ALTHOUGH IT IMPOSES ON THE RECIPIENT OF SOCIAL SECURITY BENEFITS A DUTY TO NOTIFY ANY TRANSFER OF HIS RESIDENCE , ARTICLE 59 OF REGULATION NO 574/72 IS SILENT AS TO THE FORM AND TIME OF THE NOTIFICATION . CONSEQUENTLY , THE NOTIFICATION PROVIDED FOR IN ARTICLE 59 OF REGULATION NO 574/72 MAY BE ORAL OR IN WRITING AND MAY BE MADE AT ANY TIME .

FAILURE TO MAKE THE NOTIFICATION REFERRED TO IN ARTICLE 59 OF REGULATION NO . 574/72 OF THE COUNCIL OF 21 MARCH 1972 , OR LATE NOTIFICATION , CANNOT ENTAIL LOSS OF ENTITLEMENT TO THE BENEFITS DUE FOR THE PERIOD BETWEEN THE TRANSFER OF RESIDENCE AND THE DATE ON WHICH THE COMPETENT SOCIAL SECURITY INSTITUTION WAS APPRISED OF THAT TRANSFER , PROVIDED THAT THE CONDITIONS FOR RECEIPT OF BENEFITS WERE STILL FULFILLED DURING THAT PERIOD .
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1 . TAX PROVISIONS - HARMONIZATION OF LAWS - TURNOVER TAX - COMMON SYSTEM OF VALUE-ADDED TAX - DUTY LEVIED ON THE IMPORTATION OF VEHICLES - INTERNAL TAXATION - PROVISIONS RELATING TO CUSTOMS DUTIES AND CHARGES HAVING AN EQUIVALENT EFFECT - INAPPLICABILITY

( EEC TREATY , ARTS 12 , 13 AND 95 )

2 . TAXATION PROVISIONS - HARMONIZATION OF LAWS - TURNOVER TAX - COMMON SYSTEM OF VALUE-ADDED TAX - EXEMPTIONS PROVIDED FOR BY THE SIXTH DIRECTIVE - EXEMPTION FOR THE TEMPORARY IMPORTATION OF GOODS - TEMPORARY IMPORTATION OF VEHICLES BY STUDENTS RESIDENT IN OTHER MEMBER STATES - LEVYING OF TAX - UNLAWFULNESS

( COUNCIL DIRECTIVE 77/388/EEC , ART . 14 )

Summary

1 . VALUE-ADDED TAX WHICH A MEMBER STATE LEVIES ON THE IMPORTATION OF A MOTOR VEHICLE FROM ANOTHER MEMBER STATE IS NOT A CUSTOMS DUTY ON IMPORTATION OR A CHARGE HAVING AN EFFECT EQUIVALENT TO SUCH A DUTY WITHIN THE MEANING OF ARTICLES 12 AND 13 OF THE TREATY , BUT MUST BE CONSIDERED AS AN INTEGRAL PART OF A GENERAL SYSTEM OF INTERNAL TAXATION FOR THE PURPOSES OF ARTICLE 95 OF THE TREATY AND ITS COMPATIBILITY WITH COMMUNITY LAW MUST BE CONSIDERED IN THE CONTEXT OF THAT ARTICLE .

2 . THE AUTHORITIES OF THE MEMBER STATES DO NOT ENJOY A COMPLETE DISCRETION IN IMPLEMENTING THE EXEMPTIONS FOR IMPORTS UNDER ARTICLE 14 OF THE SIXTH DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES , FOR THEY HAVE TO OBSERVE THE FUNDAMENTAL OBJECTIVES OF THE HARMONIZATION OF VALUE-ADDED TAX SUCH AS , IN PARTICULAR , TO FACILITATE THE FREE MOVEMENT OF PERSONS AND GOODS AND TO PREVENT CASES OF DOUBLE TAXATION . THEY ARE THEREFORE REQUIRED , IN THE CASE OF MOTOR VEHICLES USED BY STUDENTS FROM ANOTHER MEMBER STATE , TO APPLY THE CONCEPT OF TEMPORARY IMPORTATION IN SUCH A WAY AS TO AVOID DEROGATING , BY TAXING SUCH VEHICLES TWICE , FROM THE FREEDOM OF NATIONALS OF MEMBER STATES TO PURSUE THEIR STUDIES IN THE MEMBER STATE OF THEIR CHOICE .

IT FOLLOWS THAT THE RULES OF COMMUNITY LAW , AND IN PARTICULAR THOSE LAID DOWN BY THE SIXTH DIRECTIVE , PRECLUDE THE LEVYING BY A MEMBER STATE OF VALUE-ADDED TAX ON THE IMPORTATION OF A MOTOR VEHICLE PURCHASED IN ANOTHER MEMBER STATE , WHERE VALUE-ADDED TAX WAS PAID AND THE VEHICLE WAS REGISTERED , WHEN THE VEHICLE IS USED BY A NATIONAL OF THE SECOND MEMBER STATE RESIDENT IN THAT STATE BUT STUDYING IN THE FIRST MEMBER STATE , WHERE FOR THE PERIOD OF HIS STUDIES HIS NAME IS ENTERED IN THE ALIENS ' REGISTER . WHETHER OR NOT THE PERSON IN QUESTION IS MARRIED IS IRRELEVANT .
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1 . COMPETITION - COMMUNITY RULES - NATIONAL RULES ON THE PRICE OF FUEL - COMPATIBILITY

( EEC TREATY , ARTS 3 ( F ) AND 5 )

2 . FREE MOVEMENT OF GOODS - QUANTITATIVE RESTRICTIONS - MEASURES HAVING EQUIVALENT EFFECT - RULES ON THE PRICE OF FUEL - PROHIBITION - CRITERIA

( EEC TREATY , ART . 30 )

3 . FREE MOVEMENT OF GOODS - DEROGATIONS - PUBLIC POLICY - RULES ON THE PRICE OF FUEL - JUSTIFICATION - NONE

( EEC TREATY , ART . 36 )

Summary

1 . ARTICLES 3 ( F ) AND 5 OF THE EEC TREATY DO NOT PROHIBIT NATIONAL RULES PROVIDING FOR A MINIMUM PRICE TO BE FIXED BY THE NATIONAL AUTHORITIES FOR THE RETAIL SALE OF FUEL .

2 . ARTICLE 30 OF THE EEC TREATY PROHIBITS NATIONAL RULES PROVIDING FOR A MINIMUM PRICE TO BE FIXED BY THE NATIONAL AUTHORITIES FOR THE RETAIL SALE OF FUEL WHERE THE MINIMUM PRICE IS FIXED ON THE BASIS SOLELY OF THE EX-REFINERY PRICES OF THE NATIONAL REFINERIES AND WHERE THOSE EX-REFINERY PRICES ARE IN TURN LINKED TO THE CEILING PRICE WHICH IS CALCULATED ON THE BASIS SOLELY OF THE COST PRICES OF NATIONAL REFINERIES WHEN THE EUROPEAN FUEL RATES ARE MORE THAN 8% ABOVE OR BELOW THOSE PRICES .

3 . LEGISLATION FIXING A MINIMUM PRICE FOR FUEL CANNOT BE REGARDED AS MEETING AN OBJECTIVE OF PUBLIC POLICY FOR THE PURPOSES OF ARTICLE 36 OF THE EEC TREATY .
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AGRICULTURE - MONETARY COMPENSATORY AMOUNTS - GRANT - BUTTER SUPPLIED FOR SALE DURING CRUISES AT SEA - NOT ELIGIBLE

( COMMISSION REGULATIONS NO 2730/79 , ART . 5 AND NO 1371/81 , ARTS 1 AND 2 )

Summary

ARTICLES 1 AND 2 OF COMMISSION REGULATION NO 1371/81 LAYING DOWN DETAILED RULES FOR THE ADMINISTRATIVE APPLICATION OF MONETARY COMPENSATORY AMOUNTS AND ARTICLE 5 OF COMMISSION REGULATION NO 2730/79 LAYING DOWN COMMON DETAILED RULES FOR THE APPLICATION OF THE SYSTEM OF EXPORT REFUNDS ON AGRICULTURAL PRODUCTS MUST BE INTERPRETED TO MEAN THAT NO MONETARY COMPENSATORY AMOUNT MAY BE GRANTED IN RESPECT OF BUTTER SUPPLIED FOR SALE TO PASSENGERS DURING SHORT CRUISES AT SEA WHICH START FROM , AND RETURN TO , ONE AND THE SAME MEMBER STATE .
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1 . FREE MOVEMENT OF GOODS - GOODS IN FREE CIRCULATION - GOODS IMPORTED UNDER A COMMUNITY TARIFF QUOTA - INCLUSION

( EEC TREATY , ART . 9 ( 2 ))

2 . COMMON CUSTOMS TARIFF - COMMUNITY TARIFF QUOTAS - FROZEN BEEF AND VEAL - DIVISION INTO NATIONAL QUOTAS - RE-EXPORTATION TO A NON-MEMBER COUNTRY - RESTRICTIVE NATIONAL MEASURES - NOT PERMISSIBLE

( COUNCIL REGULATION NO 3225/83 )

Summary

1 . THE ABOLITION OF RESTRICTIONS ON TRADE BETWEEN MEMBER STATES CONSTITUTES A FUNDAMENTAL PRINCIPLE OF THE COMMON MARKET APPLICABLE TO ALL GOODS , INCLUDING GOODS WHICH ORIGINATE IN A NON-MEMBER COUNTRY AND ARE IN FREE CIRCULATION IN THE COMMUNITY , WITH THE RESULT THAT EXCEPTIONS , WHICH IN ANY EVENT MUST BE STRICTLY CONSTRUED , MUST BE CLEARLY LAID DOWN . IN THE ABSENCE OF SUCH AN EXCEPTION , GOODS WHICH ARE IMPORTED UNDER A COMMUNITY TARIFF QUOTA DIVIDED AMONGST THE MEMBER STATES AND WHICH ARE PUT INTO FREE CIRCULATION MAY MOVE FREELY WITHIN THE COMMON MARKET .

2 . REGULATION NO 3225/82 OPENING , ALLOCATING AND PROVIDING FOR THE ADMINISTRATION OF A COMMUNITY TARIFF QUOTA FOR FROZEN BEEF AND VEAL IS INTENDED TO ENSURE THAT THE ALLOCATION OF THE QUOTA IS EFFECTED IN PROPORTION TO THE REQUIREMENTS OF THE MEMBER STATES AND MUST BE INTERPRETED AS MEANING THAT THE QUOTA MUST BE ALLOCATED EQUITABLY AMONGST THE PERSONS CONCERNED IN EACH MEMBER STATE , BUT IT DOES NOT AUTHORIZE THE MEMBER STATES TO ADOPT MEASURES INTENDED TO PREVENT , RESTRICT OR AFFECT THE RE-EXPORTATION OF GOODS WHICH HAVE BEEN PROPERLY IMPORTED UNDER THAT QUOTA AND WHICH ARE CONSEQUENTLY IN FREE CIRCULATION IN A MEMBER STATE .
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1 . TAX PROVISIONS - HARMONIZATION OF LAWS - TURNOVER TAXES - COMMON SYSTEM OF VALUE ADDED TAX - SIXTH DIRECTIVE - TERRITORIAL SCOPE - SUPPLY OF SERVICES - PRINCIPLE - EXCEPTIONS

( COUNCIL DIRECTIVE NO 77/388/EEC , ARTS 2 , 3 AND 9 )

2 . TAX PROVISIONS - HARMONIZATION OF LAWS - TURNOVER TAXES - COMMON SYSTEM OF VALUE ADDED TAX - SIXTH DIRECTIVE - TERRITORIAL SCOPE - TAXATION BY A MEMBER STATE OF TRANSPORT SERVICES EFFECTED BETWEEN TWO POINTS WITHIN THE NATIONAL TERRITORY BUT PARTLY OUTSIDE THAT TERRITORY - PERMISSIBILITY - CONDITION - NO ENCROACHMENT ON THE TAX JURISDICTION OF OTHER STATES

( EEC TREATY , ART . 227 ; COUNCIL DIRECTIVE NO 77/388/EEC , ARTS 3 AND 9 ( 2 ) ( B ))

Summary

1 . WITHIN THE GENERAL SCHEME OF THE SIXTH DIRECTIVE ( NO 77/388/EEC ) ON THE HARMONIZATION OF THE LAWS RELATING TO TURNOVER TAXES , ARTICLE 9 , WHICH DETERMINES THE PLACE WHERE SERVICES ARE DEEMED TO BE PROVIDED FOR TAX PURPOSES , IS INTENDED TO AVOID CONFLICTS OF JURISDICTION BETWEEN MEMBER STATES WHERE THE SUPPLY OF SERVICES IS COVERED BY THE LAWS OF MORE THAN ONE STATE . WHERE NO SUCH CONFLICT EXISTS AND THE SERVICES SUPPLIED ARE PURELY INTERNAL AND DO NOT GIVE RISE TO ANY CONFLICT OF JURISDICTION AS FAR AS THE CHARGING OF TAXES IS CONCERNED , THE TERRITORIAL SCOPE OF VALUE ADDED TAX MUST BE DETERMINED IN RELATION TO THE BASIC RULES LAID DOWN IN ARTICLES 2 AND 3 WHICH ESTABLISH THE PRINCIPLE OF STRICT TERRITORIALITY AND NOT TO THE PROVISIONS OF ARTICLE 9 WHICH PROVIDE FOR DEROGATIONS THEREFROM .

2 . ALTHOUGH THE TERRITORIAL SCOPE OF COUNCIL DIRECTIVE NO 77/388 CORRESPONDS TO THAT OF THE EEC TREATY AS DEFINED FOR EACH MEMBER STATE IN ARTICLE 227 , AND ALTHOUGH THE RULES LAID DOWN IN THE DIRECTIVE HAVE BINDING AND MANDATORY FORCE THROUGHOUT THE NATIONAL TERRITORY OF THE MEMBER STATES , THE DIRECTIVE , AND IN PARTICULAR ARTICLE 9 ( 2 ) ( B ) THEREOF , IN NO WAY RESTRICTS THE FREEDOM OF THE MEMBER STATES TO EXTEND THE SCOPE OF THEIR TAX LEGISLATION BEYOND THEIR NORMAL TERRITORIAL LIMITS , SO LONG AS THEY DO NOT ENCROACH ON THE JURISDICTION OF OTHER STATES . ACCORDINGLY , ARTICLE 9 ( 2 ) ( B ) DOES NOT PROHIBIT A MEMBER STATE FROM LEVYING VALUE ADDED TAX ON A TRANSPORT OPERATION EFFECTED BETWEEN TWO POINTS WITHIN ITS NATIONAL TERRITORY , EVEN WHERE PART OF THE JOURNEY IS COMPLETED OUTSIDE ITS NATIONAL TERRITORY , PROVIDED THAT IT DOES NOT ENCROACH ON THE TAX JURISDICTION OF OTHER STATES .
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1 . MEASURES ADOPTED BY THE INSTITUTIONS - REGULATIONS - APPLICATION BY ANALOGY - CONDITIONS

( COMMISSION REGULATIONS NOS 2029/82 AND 2655/82 )

2 . AGRICULTURE - COMMON ORGANIZATION OF THE MARKETS - CEREALS - IMPORT CERTIFICATES - OPPORTUNITY OFFERED BY REGULATION NO 2655/82 TO IMPORTERS OF PRODUCTS FALLING WITHIN SUBHEADING 07.06 A OF THE COMMON CUSTOMS TARIFF ORIGINATING IN NON-MEMBER COUNTRIES OTHER THAN THAILAND TO HAVE LICENCES CANCELLED - EXTENSION TO IMPORTATION OF THE SAME PRODUCTS ORIGINATING IN THAILAND COVERED BY REGULATION NO 2029/82 - IDENTICAL CONDITIONS CONCERNING TIME-LIMITS AND OTHER PROCEDURAL REQUIREMENTS

( COMMISSION REGULATIONS NOS 2029/82 AND 2655/82 , ART . 3 ( 6 ))

Summary

1 . THE SCOPE OF A REGULATION IS NORMALLY DEFINED BY ITS OWN TERMS AND IT MAY NOT IN PRINCIPLE BE EXTENDED TO SITUATIONS OTHER THAN THOSE WHICH IT ENVISAGED . THE POSITION MAY BE DIFFERENT IN CERTAIN EXCEPTIONAL CASES .

THUS , TRADERS ARE ENTITLED TO RELY ON AN APPLICATION BY ANALOGY OF A REGULATION WHICH WOULD NOT NORMALLY BE APPLICABLE TO THEM IF THEY CAN SHOW THAT THE RULES APPLICABLE TO THEIR CASE , ON THE ONE HAND , ARE VERY SIMILAR TO THOSE WHICH IT IS SOUGHT TO HAVE APPLIED BY ANALOGY AND , ON THE OTHER HAND , CONTAIN AN OMISSION WHICH IS INCOMPATIBLE WITH A GENERAL PRINCIPLE OF COMMUNITY LAW AND WHICH CAN BE REMEDIED BY APPLICATION BY ANALOGY OF THOSE OTHER RULES .

2.ARTICLE 3 ( 6 ) OF COMMISSION REGULATION NO 2655/82 , LAYING DOWN RULES FOR IMPLEMENTING THE IMPORT ARRANGEMENTS FOR 1982 FOR PRODUCTS FALLING WITHIN SUBHEADING 07.06 A OF THE COMMON CUSTOMS TARIFF ORIGINATING IN THIRD COUNTRIES OTHER THAN THAILAND MUST BE INTERPRETED AS APPLYING TO THE CASE OF IMPORTERS OF PRODUCTS FALLING WITHIN THE SAID TARIFF SUBHEADING AND ORIGINATING IN THAILAND AS PROVIDED FOR BY COMMISSION REGULATION NO 2029/82 .

IF THAT WERE NOT SO , IMPORTERS OF THE SAID PRODUCTS ORIGINATING IN THAILAND , WHO , UNTIL THE ADOPTION OF REGULATION NO 2029/82 , WERE SUBJECT TO LEGAL RULES CORRESPONDING VERY CLOSELY TO THOSE GOVERNING IMPORTERS OF THE SAME PRODUCTS ORIGINATING IN OTHER NON-MEMBER COUNTRIES AND WHO WERE THEREFORE LIKELY TO BENEFIT , ON THE SAME BASIS AS THE LATTER , FROM MEASURES INTENDED TO PROTECT LEGITIMATE EXPECTATION , WOULD BE PLACED IN A SITUATION WHICH WAS CONTRARY TO THE PRINCIPLE IN COMMUNITY LAW OF EQUAL TREATMENT OF TRADERS IN COMPARABLE SITUATIONS .

ARTICLE 3 ( 6 ) OF REGULATION NO 2655/82 IS TO BE APPLIED TO THE IMPORTATION OF PRODUCTS FALLING WITHIN SUBHEADING 07.06 A OF THE COMMON CUSTOMS TARIFF AND ORIGINATING IN THAILAND SUBJECT TO THE TIME-LIMITS AND OTHER PROCEDURAL REQUIREMENTS THEREIN LAID DOWN .