ddrg/super_eurlex huggingface dataset:
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1. International agreements ° Community agreements ° Interpretation ° Transposition of the interpretation given in the context of the EEC Treaty to similar provisions ° Conditions

2. International agreements ° EEC-Austria Agreement ° Prohibition of any tax discrimination against products of the other Contracting Party ° National rules on penalties for tax evasion ° Differentiation between importation and domestic rules resulting in a disproportionate difference between penalties ° Permissible

(EEC Treaty, Art. 95; EEC-Austria Agreement, Art. 18, first para.)

Summary

1. The extension of the interpretation of a provision of the EEC Treaty to a comparably, similarly or even identically worded provision of an agreement concluded by the Community with a non-member country depends, inter alia, on the aim pursued by each provision in its particular context. A comparison between the objectives and context of the agreement and those of the Treaty is of considerable importance in that regard. According to the Vienna Convention on the law relating to treaties, an international treaty must be interpreted not solely according to its terms but also in the light of its objectives.

2. The first paragraph of Article 18 of the Agreement between the European Economic Community and the Republic of Austria, which prohibits discrimination resulting from any measure or practice which has a direct or indirect effect on the calculation, applicability and methods of collection of taxes on products of the other Contracting Party, must be interpreted, unlike Article 95 of the EEC Treaty, as meaning that national rules which penalize offences concerning VAT on importation more severely than those concerning VAT on domestic sales of goods are not incompatible with that provision of the Agreement, even if that difference is disproportionate to the dissimilarity between the two categories of offence.

That difference in the interpretation of two provisions, both of which have as their object the prohibition of tax discrimination, whether direct or indirect, results from the fact that Article 95 must be interpreted in light of the aims of the EEC Treaty, which include, first, the establishment of a common market involving the elimination of all obstacles to trade in order to merge the national markets into a single market bringing about conditions as close as possible to those of a genuine internal market, whereas Article 18 must be interpreted in light of the aims of the free trade Agreement in which it appears, which are limited to the consolidation and development of the economic relations existing between the Community and Austria and to the harmonious development of their commerce, with due regard for fair conditions of competition.
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1. Competition ° Community rules ° Obligations of the Member States ° Rules intended to reinforce existing agreements, decisions or concerted practices ° Definition

(EEC Treaty, Arts 5 and 85)

2. Competition ° Community rules ° Obligations of the Member States ° Rules preventing insurance intermediaries from transferring to their clients all or part of the commission paid to them by insurance companies ° Compatibility

(EEC Treaty, Art. 3(f), second para. of Art. 5 and Art. 85)

Summary

1. Although Article 85 of the Treaty, in itself, relates only to the conduct of undertakings and does not cover legislative measures or regulations adopted by Member States, the fact nevertheless remains that that article, read in conjunction with Article 5 of the Treaty, requires the Member States not to introduce or maintain in force measures, even of a legislative or regulatory nature, which may render ineffective the competition rules applicable to undertakings. Such would be the case where a Member State required or favoured the adoption of agreements, decisions or concerted practices contrary to Article 85 or reinforced their effects or deprived its own legislation of its official character by delegating to private traders responsibility for taking economic decisions affecting the economic sphere.

2. Article 3(f), the second paragraph of Article 5 and Article 85 of the Treaty do not, in the absence of any conduct of the kind referred to in Article 85(1) of the Treaty on the part of undertakings, preclude State rules which prohibit insurance intermediaries from transferring to their clients all or part of the commission paid by insurance companies.
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1. Social policy ° Equal treatment for men and women in matters of social security ° Directive 79/7 ° Derogation permitted as regards entitlement to benefits by virtue of a spouse' s derived rights ° National legislation which, in fixing the amount of an old-age pension, takes into account the existence of a spouse' s own right to such a pension ° Permissible

(EEC Treaty, Arts 48 to 51; Council Directive 79/7/EEC, Arts 4(1) and 7(1)(c))

2. Social security for migrant workers ° Treaty provisions ° National legislation giving rise, in the case of migrant workers, to consequences incompatible with their objective ° Duties of national courts

(EEC Treaty, Arts 5, 48 and 51)

Summary

1. Neither the Community law on freedom of movement for workers, in particular Articles 48 and 51 of the Treaty, nor Article 4(1) of Directive 79/7 on the progressive implementation of the principle of equal treatment for men and women in matters of social security, precludes national legislation, applicable irrespective of nationality, which provides for a pension at the "household rate" where the worker' s spouse has ceased all gainful employment and is not in receipt of a retirement pension or equivalent benefit, but which applies only the less favourable "single rate" where the worker' s spouse is in receipt of a retirement pension or equivalent benefit.

2. When, for the purpose of applying a provision of domestic law, a national court which, as a national authority, is required under Article 5 of the Treaty to use all the means at its disposal to achieve the aim of Article 48 of the Treaty, has to characterize a social security benefit awarded under the statutory scheme of another Member State, it should interpret its own legislation in the light of the aims of Articles 48 to 51 of the Treaty and, as far as is at all possible, prevent its interpretation from being such as to discourage a migrant worker from actually exercising his right to freedom of movement.

That obligation arises where a migrant worker is in danger of losing a social security advantage because, taking account of the way in which he has spent his working life, he is subject in one Member State to a pension system under which he can only claim a higher-rate pension provided his spouse is not herself in receipt of an old-age pension or equivalent benefit and in another Member State to a pension system under which the inactive spouse confers the right to a pension supplement until she reaches retirement age but thereupon becomes entitled to a pension in her own right which may not be waived, without, however, any increase in the couple' s total income.
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1. Social policy ° Male and female workers ° Equal pay ° Article 119 of the Treaty ° Applicability to private occupational pension schemes ° Finding in the judgment of 17 May 1990 in Case C-262/88 Barber ° Effects limited to benefits payable in respect of periods of service subsequent to the date of that judgment ° Limitation also covering the value of transfer benefits and lump-sum options

(EEC Treaty, Art. 119)

2. Social policy ° Male and female workers ° Equal pay ° Pay ° Concept ° Employers' contributions paid under funded defined-benefit occupational pension schemes ° Excluded

(EEC Treaty, Art. 119)

Summary

1. By virtue of the judgment of 17 May 1990 in Case C-262/88 Barber, the direct effect of Article 119 of the Treaty may be relied on in order to claim equal treatment in the matter of occupational pensions only in relation to benefits payable in respect of periods of service subsequent to the date of that judgment, subject to the exception in favour of workers or those claiming under them who have, before that date, initiated legal proceedings or raised an equivalent claim under the applicable national law. That limitation also applies where it is a question of determining the value of transfer benefits and lump-sum options under a private occupational pension scheme.

2. The fact that account is taken, in determining the funding of a defined-benefit occupational pension scheme, of actuarial factors differing according to sex, such as the fact that women live on average longer than men, giving rise to the payment by the employer of higher contributions for women than for men, and which has the result that, in the event of the transfer of acquired rights and the conversion of pension rights into a capital sum, men are entitled to lower sums than those to which women are entitled, does not fall within the scope of Article 119 of the Treaty.

Although both the pension, of a defined amount, which the employer promises to pay and the employee' s contributions under a contributory scheme are pay for the purposes of Article 119 and must be the same for men and women, this is not so in the case of the employers' contributions which ensure the adequacy of the funds necessary to cover the costs of the pensions promised and to secure their payment in the future.
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Privileges and immunities of the European Communities ° Officials and servants of the Communities ° Domicile for tax purposes ° Determination ° Free choice of official ° Not permissible ° Intention of the official, prior to taking up the post, to transfer his domicile to the Member State of posting ° Not relevant in the absence of proof of steps taken to carry out such intention

(Protocol on the Privileges and Immunities of the European Communities, Art. 14)

Summary

Article 14 of the Protocol on the Privileges and Immunities of the European Communities must be interpreted as meaning that it does not give an official of the Communities a choice as to the establishment of his domicile for tax purposes and that an official' s intention, formed before entering the service of the Communities, to transfer his domicile to the Member State of the place of performance of his duties cannot be taken into account for the purpose of considering whether he has established his residence solely by reason of the performance of his duties, unless he adduces proof that he had already taken steps to transfer his domicile irrespective of entering the service of the Communities.
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Agriculture ° Common organization of the markets ° Export refunds ° Variable refund ° Conditions for granting ° Importation of the product into the country of destination ° Rules on proof ° Customs entry certificate ° Restricted probative force

(Regulation No 885/68 of the Council, Arts 4 and 6(2); Commission Regulation No 2730/79, Art. 20(1) and (3))

Summary

In view of the objectives of the system of variable export refunds for which some agricultural products may qualify, it is essential that products subsidized by such refunds actually reach the market of destination and be marketed there. It is for that reason that Article 6(2) and Article 4 of Regulation No 885/68 laying down general rules for granting export refunds on beef and veal and criteria for fixing the amount of such refunds, in conjunction with Article 20(1) of Regulation No 2730/79 laying down common detailed rules for the application of the system of export refunds on agricultural products, must be interpreted as meaning that importation into a non-member country may be considered as not having been proved where there is reason to doubt that the goods indicated on the customs entry certificate referred to in Article 20(3) of Regulation No 2730/79 actually gained access to the market of the country of destination.
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Social security for migrant workers ° Insurance for old-age and death ° Calculation of benefits ° Community rules against overlapping benefits ° Not applicable to a worker who has had to pay contributions in two Member States during the same period

(Council Regulation No 1408/71, Arts 12(2) and 46(3))

Summary

Articles 12(2) and 46 of Regulation No 1408/71 do not preclude the application of a national rule against overlapping benefits when determining a pension in accordance with national legislation alone. However, those articles do preclude such application when determining a pension under Article 46.

When calculating a pension under Article 46, the rule against overlapping benefits laid down in Article 46(3), the purpose of which is to avoid unjustified overlapping which could result in particular from the duplication of insurance periods and other periods treated as such, does not apply to a person who worked in two Member States during one and the same period and was compelled to pay old-age pension insurance contributions in both States during that period. In that situation the pension granted to him in one Member State cannot be reduced on the ground that he is simultaneously in receipt of a pension in another Member State.
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1. Tax provisions ° Harmonization of laws ° Turnover tax ° Common system of value added tax ° Sixth Directive ° Scope ° Export of goods which cannot be exported to certain destinations because of their possible use for strategic purposes ° Inclusion

(Council Directive 77/388)

2. Tax provisions ° Harmonization of laws ° Turnover tax ° Common system of value added tax ° Exemptions laid down by the Sixth Directive ° Supply of goods dispatched or transported by the vendor outside the national territory ° Distinction between lawful and unlawful exports ° None

(Council Directive 77/388, Art. 15(1))

Summary

1. The principle of fiscal neutrality on which the Sixth Directive (77/388) is based precludes differentiation between lawful and unlawful transactions in the application of value added tax, except where, because of the special characteristics of certain products, all competition between a lawful economic sector and an unlawful sector is precluded.

That is not the case where there is no absolute prohibition based on the nature of the goods or their special characteristics, but where only their export to certain destinations is prohibited, because of their possible use for strategic purposes. Such a prohibition cannot, therefore, be sufficient to remove exports of those products from the scope of the directive.

2. Article 15(1) of the Sixth Directive (77/388), which concerns the exemption from value added tax of supplies of goods dispatched or transported by the vendor outside the national territory, entails no distinction, as far as exemptions are concerned, between lawful and unlawful exports, with the result that unlawful exports of goods which fall within the scope of the directive must be treated in the same manner as lawful exports of the same goods. It follows that the provision is to be interpreted as meaning that the exemption for exports provided for therein may not be refused on the ground that they are effected in breach of national provisions requiring prior authorization for exports to States for which, as a result of national provisions imposing an embargo, no authorization could have been issued in any of the Member States of the Community.

That finding is entirely without prejudice to the powers of Member States to impose appropriate penalties, including those with financial consequences, for contraventions of their legislation requiring export permits for certain non-member countries.
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Tax provisions ° Harmonization of laws ° Turnover taxes ° Common system of value added tax ° Supply of services ° Determination of place of taxation ° "Advertising services" within the meaning of the Sixth Directive ° Definition ° Transaction effected in the context of an advertising campaign or a public-relations event

(Council Directive 77/388, Art. 9(2)(e))

Summary

The concept of "advertising services" within the meaning of Article 9(2)(e) of the Sixth Directive, relating to the place of taxation for certain supplies of services, is a Community concept which must be interpreted uniformly in order to avoid instances of double taxation or non-taxation which may result from conflicting interpretations.

That concept covers a transaction such as the sale by the supplier to the recipient, in the context of an advertising campaign, of movable tangible property distributed free to consumers or sold to them at a reduced price, or the organization of a cocktail party, a press conference, a seminar, a recreational function or other forms of public relations, if such an event involves conveying a message intended to inform the public of the existence and the qualities of a product or service which is the subject-matter of the activity, with a view to increasing the sales of that product or service. The same applies to any activity which forms an inseparable part of an advertising campaign and which thereby contributes to the conveying of the advertising message, as in the case of the sale by the supplier to the recipient, in the context of an advertising campaign, of movable tangible property or services provided in the course of various public-relations events, even if those goods and services, considered in isolation, do not involve conveying an advertising message.
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1. Community law ° Principles ° Equal treatment ° Discrimination on grounds of nationality ° Prohibition ° Scope of application ° Copyright and related rights ° Inclusion

(EEC Treaty, Art. 7)

2. Community law ° Principles ° Equal treatment ° Discrimination on grounds of nationality ° Prohibition ° National legislation according to authors and performers the right to prohibit the marketing of phonograms produced from performances given outside the national territory and manufactured without their consent ° Right refused to nationals of other Member States ° Not permissible

(EEC Treaty, Art. 7)

3. Community law ° Principles ° Equal treatment ° Discrimination on grounds of nationality ° Prohibition ° Possibility for nationals of other Member States to avail themselves of that prohibition in order to benefit from the protection of literary and artistic property reserved to nationals

(EEC Treaty, Art. 7)

Summary

1. Copyright and related rights fall, by reason in particular of their effects on intra-Community trade in goods and services, within the scope of application of the Treaty, within the meaning of the first paragraph of Article 7. The general principle of non-discrimination laid down by the first paragraph of Article 7 is applicable to those rights, without there even being any need to connect them with the specific provisions of Articles 30, 36, 59 and 66 of the Treaty.

2. The first paragraph of Article 7 of the Treaty must be interpreted as precluding the legislation of a Member State from denying to authors and performers from other Member States, and those claiming under them, the right, accorded by that legislation to the nationals of that State, to prohibit the marketing in its national territory of a phonogram manufactured without their consent, where the performance was given outside its national territory.

In prohibiting "any discrimination on the grounds of nationality" Article 7 requires each Member State to ensure that persons in a situation governed by Community law be placed on a completely equal footing with its own nationals and therefore precludes a Member State from making the grant of an exclusive right subject to the requirement that the person concerned be a national of that State.

3. The first paragraph of Article 7 of the Treaty must be interpreted as meaning that the principle of non-discrimination which it lays down may be directly relied upon before a national court by an author or performer from another Member State, or by those claiming under them, in order to claim the benefit of the protection reserved to national authors and performers.
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Common Customs Tariff ° System of generalized tariff preferences for developing countries ° Suspension of customs duties under Regulation No 3563/84 ° Condition ° Reference to the Nimexe code for the product in question ° Linen windcheaters ° Not open to the Court to rectify by interpretation an alleged omission on the part of the Community legislature ° Subsequent amendment of the legislation ° Irrelevant

(EEC Treaty, Art. 28; Council Regulation No 3563/84)

Summary

The suspension of customs duties pursuant to Regulation No 3563/84 applying generalized tariff preferences for 1985 to textile products originating in developing countries is dependent upon the Nimexe code corresponding to the imported product being referred to in one of the two annexes to the regulation. Men' s linen windcheaters imported from China and South Korea do not qualify for suspension of duties, since they cannot fall within Annex I to the regulation, which is restricted to products manufactured from wool, cotton or man-made fibres, and their code is not referred to in Annex II.

This conclusion cannot be disputed on the ground that the failure to refer to their code is an omission due to an oversight on the part of the Council which the Court should rectify. Under Article 28 of the Treaty any autonomous alteration or suspension of duties in the Common Customs Tariff is to be decided by the Council. It therefore falls to the Council and not to the Court to identify, on the basis of criteria determined by it, the products qualifying for suspension of duties.

The fact that their code was referred to in subsequent years cannot be invoked either, since the amendment of a provision in a regulation does not mean that earlier versions of that provision must be construed in accordance with that amendment.
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Actions for annulment of measures ° Natural or legal persons ° Measures of direct and individual concern to them ° Commission decision prohibiting State aid for the transport of ores by railway ° Action by undertakings which extract or process ores ° Inadmissible

(EEC Treaty, Art. 173, second para.)

Summary

Persons other than those to whom a decision is addressed can only claim that it is of individual concern to them within the meaning of the second paragraph of Article 173 of the EEC Treaty if it affects them by reason of certain attributes which are peculiar to them or by reason of circumstances in which they are differentiated from all other persons and by virtue of these factors distinguishes them individually just as in the case of the person addressed.

A Commission decision prohibiting State aid for the transport of ores by railway is not of individual concern to undertakings which extract or process ores. Other commercial operators, in particular carriers and purchasers, are also affected by such a decision, so that it cannot be considered to affect traders whose number or identity was fixed and ascertainable at the time of its adoption.