ddrg/super_eurlex huggingface dataset:
14

The referring court is uncertain whether, in circumstances such as those of the case in the main proceedings, in determining whether the taxpayer receives all or almost all of his income in the State of employment, it is not the situation that exists during the whole of the tax year that should to be taken into consideration, but solely the situation corresponding to the period in which the taxpayer resided in a Member State, namely the Federal Republic of Germany, and worked in another Member State, namely the Kingdom of the Netherlands. Although that approach seems to it to be the most logical, the referring court nevertheless harbours doubts in view of the Commission Recommendation 94/79/EC of 21 December 1993 on the taxation of certain items of income received by non-residents in a Member State other than that in which they are resident (OJ 1994 L 39, p. 22). Article 2(2) of that recommendation refers to the total taxable income of a calendar year.
11

Article 4 of Directive 94/11 provides: ‘1. The labelling shall provide information on the material, determined in accordance with Annex I, which constitutes at least 80% of the surface area of the upper, and the lining and sock, of the footwear, and at least 80% of the volume of the outersole. If no one material accounts for at least 80%, information should be given on the two main materials used in the composition of the footwear. 2. The information shall be conveyed on the footwear. The manufacturer or his authorised agent established in the Community may choose either pictograms or written indications in at least the language or languages which may be determined by the Member State of consumption in accordance with the Treaty, as defined and illustrated in Annex I. Member States, in their national provisions shall ensure that consumers are adequately informed of the meaning of these pictograms, while ensuring that such provisions do not create trade barriers. 3. For the purpose of this Directive, labelling shall involve affixing the required information to at least one article of footwear in each pair. This may be done by printing, sticking, embossing or using an attached label. 4. The labelling must be visible, securely attached and accessible and the dimensions of the pictograms must be sufficiently large to make it easy to understand the information contained therein. It must not be possible for the labelling to mislead the consumer. 5. The manufacturer or his authorised agent established in the Community shall be responsible for supplying the label and for the accuracy of the information contained therein. If neither the manufacturer nor his authorised agent is established in the Community, this obligation shall fall on the person responsible for first placing the footwear on the Community market. The retailer shall remain responsible for ensuring that the footwear sold by him bears the appropriate labelling prescribed by this Directive.’
27

In those circumstances, the Curtea de Apel Cluj decided to stay the proceedings and to refer the following questions to the Court for a preliminary ruling: ‘(1) May a natural person who enters into a partnership contract with other natural persons, a partnership without legal personality that is not declared or identified for tax purposes, intended for the execution of future works (building) on a site forming part of the personal assets of some of the contracting parties be regarded, in the light of the circumstances of the main case, as a taxable person for VAT purposes within the meaning of Article 9(1) of Directive 2006/112, where, under the fiscal rules, the tax authority initially treated the transfer of ownership of the buildings on the site forming part of the personal assets of some of the contracting parties as sales falling within the scope of the management of the private wealth of such persons? (2) In the light of the circumstances of the main case, must the principles of legal certainty and the protection of legitimate expectations, and the other general principles relating to VAT, as laid down in Directive 2006/112, be interpreted as precluding a national practice whereby, after initially levying on a natural person tax on the income deriving from the transfer of ownership of properties forming part of his personal wealth, the tax authority — without there having been any substantial amendment of primary law — reviews the position after a period of two years on the basis of the same facts and classifies the same transactions as economic activities subject to VAT, calculating the incidental charges retroactively? (3) Must Articles 167, 168 and 213 of Directive 2006/112, considered in the light of the principle of fiscal neutrality, be interpreted as precluding, in the circumstances of the main case, the tax authority from refusing a taxable person the right to deduct the VAT owed or paid on goods or services used for the purposes of taxable transactions simply because he was not identified as a taxable person for VAT purposes at the time when the supplies in question were carried out? (4) In the light of the circumstances of the main case, may Article 179 of Directive 2006/112 be interpreted as precluding national legislation under which a taxable person to whom the special exemption scheme is applied and who has belatedly applied for identification for VAT purposes is under an obligation to pay the tax that should have been levied, but has no right to subtract the amount of tax deductible for each tax period, it being the case that that right of deduction will be exercised subsequently on the basis of the tax return submitted after identification of the taxable person for VAT purposes, which may have repercussions for calculation of the incidental charges?’
23

In those circumstances, the Landesgericht Korneuburg has decided, in view of its doubts concerning the interpretation of EU law, to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling: ‘1. Are Article 2(1)(a) and (c) of Regulation No 2027/97, Article 3(c) and (g) of Regulation No 785/2004 and Article 1(1) of the Montreal Convention to be interpreted as meaning that claims for damages by an injured party, — who was a passenger in an aircraft which had the same take-off and landing place in a Member State, — who was carried by the pilot free of charge, — the purpose of the flight being, in connection with a real-property transaction planned with the pilot, to view the property from the air, and — who was physically injured when the aircraft crashed, must be determined exclusively on the basis of Article 17 of the Montreal Convention, and that national law is not applicable? 2. If the answer to Question 1 is in the affirmative, are Article 33 of the Montreal Convention and Article 67 of Regulation No 44/2001 to be interpreted as meaning that jurisdiction to hear and rule on the claims for damages referred to in Question 1 must be determined exclusively on the basis of Article 33 of the Montreal Convention? 3. If the answer to Question 1 is in the affirmative, are Article 29 of the Montreal Convention and Article 18 of Regulation No 864/2007 to be interpreted as precluding national provisions which provide for a direct action by the injured party referred to in Question 1 against the civil-liability insurer of the person responsible for the injury? 4. If the answer to Question 1 is in the negative, are Article 7(1)(f) of Directive 88/357 and Article 18 of Regulation No 864/2007 to be interpreted as meaning that the conditions governing the direct action brought by the injured party referred to in Question 1 against the civil-liability insurer of the person responsible for the injury are to be determined on the basis of the law of a third State if: — the lex loci delicti provides for a direct action in its legislation on insurance contracts, — the parties to the insurance contract make a choice of law in favour of the legal system of a third State, — according to which the law of the State in which the insurer has its seat is to be applied, and — the legal system of that State also provides for a direct action in its legislation on insurance contracts?’
8

Article 11 of the directive, entitled ‘Information where the data have not been obtained from the data subject’, is worded as follows: ‘1. Where the data have not been obtained from the data subject, Member States shall provide that the controller or his representative must at the time of undertaking the recording of personal data or if a disclosure to a third party is envisaged, no later than the time when the data are first disclosed provide the data subject with at least the following information, except where he already has it: (a) the identity of the controller and of his representative, if any; (b) the purposes of the processing; (c) any further information such as: — the categories of data concerned, — the recipients or categories of recipients, — the existence of the right of access to and the right to rectify the data concerning him in so far as such further information is necessary, having regard to the specific circumstances in which the data are processed, to guarantee fair processing in respect of the data subject. 2. Paragraph 1 shall not apply where, in particular for processing for statistical purposes or for the purposes of historical or scientific research, the provision of such information proves impossible or would involve a disproportionate effort or if recording or disclosure is expressly laid down by law. In these cases Member States shall provide appropriate safeguards.’
5

Article 45 of that directive, entitled ‘Personal situation of the candidate or tenderer’, provides in paragraphs 1 and 2: ‘1. Any candidate or tenderer who has been the subject of a conviction by final judgment of which the contracting authority is aware for one or more of the reasons listed below shall be excluded from participation in a public contract: (a) participation in a criminal organisation … (b) corruption, ... (c) fraud ... (d) money laundering … Member States shall specify, in accordance with their national law and having regard for Community law, the implementing conditions for this paragraph. They may provide for a derogation from the requirement referred to in the first subparagraph for overriding requirements in the general interest. ... 2. Any economic operator may be excluded from participation in a contract where that economic operator: (a) is bankrupt or is being wound up, where his affairs are being administered by the court, where he has entered into an arrangement with creditors, where he has suspended business activities or is in any analogous situation arising from a similar procedure under national laws and regulations; (b) is the subject of proceedings for a declaration of bankruptcy, for an order for compulsory winding up or administration by a court or of an arrangement with creditors or of any other similar proceedings under national laws and regulations; (c) has been convicted by a judgment which has the force of res judicata in accordance with the legal provisions of the country of any offence concerning his professional conduct; (d) has been guilty of grave professional misconduct proven by any means which the contracting authorities can demonstrate; (e) has not fulfilled obligations relating to the payment of social security contributions in accordance with the legal provisions of the country in which he is established or with those of the country of the contracting authority; (f) has not fulfilled obligations relating to the payment of taxes in accordance with the legal provisions of the country in which he is established or with those of the country of the contracting authority; (g) is guilty of serious misrepresentation in supplying the information required under this section, or has not supplied such information. Member States shall specify, in accordance with their national law and having regard for Community law, the implementing conditions for this paragraph.’
4

Article 6(2), (3) and (4) of the Habitats Directive provides as follows: ‘2. Member States shall take appropriate steps to avoid, in the special areas of conservation, the deterioration of natural habitats and the habitats of species as well as disturbance of the species for which the areas have been designated, in so far as such disturbance could be significant in relation to the objectives of this Directive. 3. Any plan or project not directly connected with or necessary to the management of the site but likely to have a significant effect thereon, either individually or in combination with other plans or projects, shall be subject to appropriate assessment of its implications for the site in view of the site’s conservation objectives. In the light of the conclusions of the assessment of the implications for the site and subject to the provisions of paragraph 4, the competent national authorities shall agree to the plan or project only after having ascertained that it will not adversely affect the integrity of the site concerned and, if appropriate, after having obtained the opinion of the general public. 4. If, in spite of a negative assessment of the implications for the site and in the absence of alternative solutions, a plan or project must nevertheless be carried out for imperative reasons of overriding public interest, including those of a social or economic nature, the Member State shall take all compensatory measures necessary to ensure that the overall coherence of Natura 2000 is protected. It shall inform the Commission of the compensatory measures adopted. Where the site concerned hosts a priority natural habitat type and/or a priority species, the only considerations which may be raised are those relating to human health or public safety, to beneficial consequences of primary importance for the environment or, further to an opinion from the Commission, to other imperative reasons of overriding public interest.’
5

Article 4 of that regulation, entitled ‘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, 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.’
5

Article 21(1) to (3), (5) and (6) of that regulation provides for adoption by the Commission of delegated acts as follows: ‘1. Subject to the approval of the [Member State concerned] as provided for in the second paragraph of Article 172 TFEU, the Commission shall be empowered to adopt delegated acts in accordance with Article 26 of this Regulation concerning the modification of Part I of Annex I to this Regulation, to take account of changing financing priorities in the trans-European networks and of changes relating to projects of common interest identified in Regulation (EU) No 1315/2013. ... 2. The Commission shall be empowered to adopt delegated acts in accordance with Article 26 of this Regulation to modify the main terms, conditions and procedures laid down in Part III of Annex I to this Regulation governing the Union contribution to each financial instrument established under the Debt Framework or Equity Framework laid down in Part III of Annex I to this Regulation in accordance with the results of the interim report and the independent full-scale evaluation of the pilot phase of the Europe 2020 Project Bond Initiative established under Decision No 1639/2006/EC and Regulation (EC) No 680/2007, and in order to take into account changing market conditions with a view to optimising the design and implementation of the financial instruments under this Regulation. ... 3. In the transport sector, and within the general objectives set out in Article 3 and the specific sectoral objectives referred to in Article 4(2), the Commission shall be empowered to adopt delegated acts in accordance with Article 26 detailing the funding priorities to be reflected in the work programmes referred to in Article 17 for the duration of the CEF for eligible actions under Article 7(2). The Commission shall adopt a delegated act by 22 December 2014. ... 5. Where it proves necessary to deviate from the allocation for a specific transport objective by more than five percentage points, the Commission shall be empowered to adopt delegated acts in accordance with Article 26 to amend the indicative percentages set out in Part IV of Annex I. 6. The Commission shall be empowered to adopt delegated acts in accordance with Article 26 to modify the list of general orientations in Part V of Annex I to be taken into account when setting award criteria in order to reflect the mid-term evaluation of this Regulation or conclusions drawn from its implementation. This shall be done in a manner compatible with the respective sectoral guidelines.’
6

Recitals 3, 4, 6, 8, 9, 16, 23, 24, 33 and 39 of Directive 2011/95 are worded as follows: ‘(3) The European Council at its special meeting in Tampere on 15 and 16 October 1999 agreed to work towards establishing a Common European Asylum System, based on the full and inclusive application of the Geneva Convention … (4) The Geneva Convention … [provides] the cornerstone of the international legal regime for the protection of refugees. ... (6) The Tampere conclusions also provide that rules regarding refugee status should be complemented by measures on subsidiary forms of protection, offering an appropriate status to any person in need of such protection. ... (8) In the European Pact on Immigration and Asylum, adopted on 15 and 16 October 2008, the European Council noted that considerable disparities remain between one Member State and another concerning the grant of protection and the forms that protection takes and called for new initiatives to complete the establishment of a Common European Asylum System, provided for in the Hague Programme, and thus to offer a higher degree of protection. (9) In the Stockholm Programme, the European Council reiterated its commitment to the objective of establishing a common area of protection and solidarity, based on a common asylum procedure and a uniform status, in accordance with Article 78 [TFEU], for those granted international protection, by 2012 at the latest. ... (16) This Directive respects the fundamental rights and observes the principles recognised in particular by the Charter of Fundamental Rights of the European Union. … … (23) Standards for the definition and content of refugee status should be laid down to guide the competent national bodies of Member States in the application of the Geneva Convention. (24) It is necessary to introduce common criteria for recognising applicants for asylum as refugees within the meaning of Article 1 of the Geneva Convention. ... (33) Standards for the definition and content of subsidiary protection status should also be laid down. Subsidiary protection should be complementary and additional to the refugee protection enshrined in the Geneva Convention. ... (39) While responding to the call of the Stockholm Programme for the establishment of a uniform status for refugees or for persons eligible for subsidiary protection, and with the exception of derogations which are necessary and objectively justified, beneficiaries of subsidiary protection status should be granted the same rights and benefits as those enjoyed by refugees under this Directive, and should be subject to the same conditions of eligibility.’
25

Moreover, the formulation of Articles 4, 7 and 9 to 11 of Regulation No 1186/2009 supports an interpretation of the term ‘normal place of residence’ to the effect that a natural person may have, at the same time, only one normal place of residence. Accordingly, first, Article 4 of the regulation provides that the relief is limited to personal property which, on the one hand, has been used by the person concerned ‘at his former normal place of residence’ for at least six months before the date on which ‘he ceases to have his normal place of residence’ in the third country of departure and, on the other, is intended to be used ‘at his new normal place of residence’. Next, Article 7, 9 and 10 of the regulation all refer to the same sequence of events in the course of which the person concerned, first, leaves his normal place of residence in a third country and then, subsequently, establishes his normal place of residence in the customs territory of the European Union. Lastly, Article 11 of the regulation repeats the verb ‘to transfer’, which is also used in Article 3, to refer to the shift of the normal place of residence from a third country to a Member State.