ddrg/super_eurlex huggingface dataset:
10

Article 5 of the 2003 Law, applicable at the material time, provided: ‘1. Where employees are given notice of termination of their employment relationship in connection with collective redundancies, Articles 38 and 41 of the Labour Code are not to apply, subject to paragraphs 2 to 4, and the separate provisions concerning special protection for employees against redundancy or termination of an employment relationship are not to apply, subject to paragraph 5. 2. Where no agreement as referred to in Article 3 is concluded, Article 38 of the Labour Code shall apply where employees are given notice of termination of their employment relationship or of amendment of their pay and working conditions. … 5. During the period of special protection against redundancy or termination of the employment relationship, the employer may only give notice of amendment of current pay and working conditions to an employee: (1) who is not more than four years from retirement age, pregnant, on maternity leave, adoption leave, parental leave or paternity leave; (2) who is a member of the works council of a State undertaking; (3) who is a member of the board of the company trade union organisation: … 6. Where a notice of amendment of pay and working conditions results in a reduction in remuneration, employees as referred to in paragraph 5 shall be entitled, until the end of the period of special protection against redundancy or termination of their employment relationship, to a compensatory allowance calculated according to the principles arising from the Labour Code. 7. Where employees are given notice of termination of the employment relationship in connection with collective redundancies, employment contracts concluded for a limited period of time or for the period of performance of a specific task may be terminated by either party on two weeks’ notice.’
3

Recitals 3, 5, 22, 31 and 32 of Regulation No 834/2007 state: ‘(3) The Community legal framework governing the sector of organic production should pursue the objective of ensuring fair competition and a proper functioning of the internal market in organic products, and of maintaining and justifying consumer confidence in products labelled as organic. It should further aim at providing conditions under which this sector can progress in line with production and market developments. … (5) It is therefore appropriate to define more explicitly the objectives, principles and rules applicable to organic production, in order to contribute to transparency and consumer confidence as well as to a harmonised perception of the concept of organic production. … (22) It is important to maintain consumer confidence in organic products. Exceptions from the requirements applicable to organic production should therefore be strictly limited to cases where the application of exceptional rules is deemed to be justified. … (31) In order to ensure that organic products are produced in accordance with the requirements laid down under the Community legal framework on organic production, activities performed by operators at all stages of production, preparation and distribution of organic products should be submitted to a control system set up and managed in conformity with the rules laid down in Regulation (EC) No 882/2004 of the European Parliament and of the Council of 29 April 2004 on official controls performed to ensure the verification of compliance with feed and food law, animal health and animal welfare rules [(OJ 2004 L 165, p. 1)]. (32) It might in some cases appear disproportionate to apply notification and control requirements to certain types of retail operators, such as those who sell products directly to the final consumer or user. It is therefore appropriate to allow Member States to exempt such operators from these requirements. However, in order to avoid fraud it is necessary to exclude from the exemption those retail operators who produce, prepare or store products other than in connection with the point of sale, or who import organic products or who have contracted out the aforesaid activities to a third party.’
30

In those circumstances, the Amstgericht Kehl (Local Court, Kehl) decided to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling: ‘(1) Is EU law, in particular Article 2 of Directive [2006/126] or Articles 18, 21, 45, 49 and 56 [TFEU], to be interpreted as precluding legislation of a Member State which refuses to recognise an authorisation to drive acquired in another Member State, in particular where that authorisation to drive was acquired in accordance with the requirements of Directive 2006/126? (2) Is EU law, in particular Article 2 of Directive 2006/126 or Articles 18, 21, 45, 49 and 56 TFEU, to be interpreted as precluding legislation of a Member State which refuses to recognise a certificate evidencing authorisation to drive which another Member State has awarded to the holder of such authorisation in accordance with Directive 2006/126, even if that Member State has limited the validity of that certificate in time and to its own territory and that document does not, moreover, fulfil the requirements of the single European driving licence model of Directive 2006/126? (3) Should the answer to the first question be in the negative: Is EU law, in particular Article 2 of Directive 2006/126 or Articles 18, 21, 45, 49 and 56 TFEU, to be interpreted as precluding legislation of a Member State which punishes as a criminal offence the driving of a vehicle without authorisation to drive, even if the driver of the vehicle has been authorised to drive in another Member State in accordance with the requirements of Directive 2006/126, but is unable to provide a document to that effect which corresponds to the single European licence model of Directive 2006/126? (4) Should the answer to the second question be in the negative: Is EU law, in particular Article 2 of Directive 2006/126 or Articles 18, 21, 45, 49 and 56 TFEU, to be interpreted as precluding legislation of a Member State — in which an applicant for a driving licence is, as a general rule, issued a definitive driving licence immediately after passing the practical driving test — which punishes as a minor offence leading to an administrative fine driving a vehicle if the driver, who has been licensed to drive in another Member State in accordance with the requirements of Directive 2006/126, drives without a definitive driving licence as evidence of his authorisation to drive because such a licence has not yet been issued to him, yet due to the particularities of the procedure for the issuing of the definitive driving licence in that Member State, over which the driver has no control, the driver is in possession of an official document certifying that the necessary requirements for acquiring authorisation to drive have been fulfilled?’
6

Under Article 12(1) and (2) of that directive: ‘1. Member States may regard as a taxable person anyone who carries out, on an occasional basis, a transaction relating to the activities referred to in the second subparagraph of Article 9(1) and in particular one of the following transactions: (a) the supply, before first occupation, of a building or parts of a building and of the land on which the building stands; (b) the supply of building land. 2. For the purposes of paragraph 1(a), “building” shall mean any structure fixed to or in the ground. Member States may lay down the detailed rules for applying the criterion referred to in paragraph 1(a) to conversions of buildings and may determine what is meant by “the land on which a building stands”. Member States may apply criteria other than that of first occupation, such as the period elapsing between the date of completion of the building and the date of first supply, or the period elapsing between the date of first occupation and the date of subsequent supply, provided that those periods do not exceed five years and two years respectively.’
24

In those circumstances, the Court of Appeal of England and Wales (Civil Division) decided to stay the proceedings and to refer the following questions to the Court for a preliminary ruling: (1) If there is a dispute between a worker and employer as to whether the worker is entitled to annual leave with pay pursuant to Article 7 of Directive 2003/88, is it compatible with EU law, and in particular the principle of effective remedy, if the worker has to take leave first before being able to establish whether he is entitled to be paid? (2) If the worker does not take all or some of the annual leave to which he is entitled in the leave year when any right should be exercised, in circumstances where he would have done so but for the fact that the employer refuses to pay him for any period of leave he takes, can the worker claim that he is prevented from exercising his right to paid leave such that the right carries over until he has the opportunity to exercise it? (3) If the right carries over, does it do so indefinitely or is there a limited period for exercising the carried-over right by analogy with the limitations imposed where the worker is unable to exercise the right to leave in the relevant leave year because of sickness? (4) If there is no statutory or contractual provision specifying a carry-over period, is the court obliged to impose a limit to the carry-over period in order to ensure that the application of the national legislation on working time does not distort the purpose behind Article 7? (5) If the answer to the preceding question is yes, is a period of 18 months following the end of the holiday year in which the leave accrued compatible with the right set out in Article 7 [of Directive 2003/88]?’
7

In Title VII of the Lugano II Convention, entitled ‘Relationship to Council Regulation (EC) No 44/2001 and other instruments’, Article 64 of that convention provides: ‘1. This Convention shall not prejudice the application by the Member States of the European Community of the Council Regulation (EC) No 44/2001 [of 22 December 2000] on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters [(OJ 2001 L 12, p. 1)], as well as any amendments thereof, of the Convention on Jurisdiction and the Enforcement of Judgments in Civil and Commercial Matters, signed at Brussels on 27 September 1968, and of the Protocol on interpretation of that Convention by the Court of Justice of the European Communities, signed at Luxembourg on 3 June 1971, as amended by the Conventions of Accession to the said Convention and the said Protocol by the States acceding to the European Communities, as well as of the Agreement between the European Community and the Kingdom of Denmark on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters, signed at Brussels on 19 October 2005. 2. However, this Convention shall in any event be applied: (a) in matters of jurisdiction, where the defendant is domiciled in the territory of a State where this Convention but not an instrument referred to in paragraph 1 of this Article applies, or where Articles 22 or 23 of this Convention confer jurisdiction on the courts of such a State; (b) in relation to lis pendens or to related actions as provided for in Articles 27 and 28, when proceedings are instituted in a State where the Convention but not an instrument referred to in paragraph 1 of this Article applies and in a State where this Convention as well as an instrument referred to in paragraph 1 of this Article apply; …’
9

Article 32 of that code provides: ‘1. In determining the customs value under Article 29, there shall be added to the price actually paid or payable for the imported goods: (a) the following, to the extent that they are incurred by the buyer but are not included in the price actually paid or payable for the goods: (i) commissions and brokerage, except buying commissions, (ii) the cost of containers which are treated as being one, for customs purposes, with the goods in question, (iii) the cost of packing whether for labour or materials; (b) the value, apportioned as appropriate, of the following goods and services where supplied directly or indirectly by the buyer free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods, to the extent that such value has not been included in the price actually paid or payable: (i) materials, components, parts and similar items incorporated in the imported goods, (ii) tools, dies, moulds and similar items used in the production of the imported goods, (iii) materials consumed in the production of the imported goods, (iv) engineering, development, artwork, design work, and plans and sketches undertaken elsewhere than in the Community and necessary for the production of the imported goods; (c) royalties and licence fees related to the goods being valued that the buyer must pay, either directly or indirectly, as a condition of sale of the goods being valued, to the extent that such royalties and fees are not included in the price actually paid or payable; (d) the value of any part of the proceeds of any subsequent resale, disposal or use of the imported goods that accrues directly or indirectly to the seller; (e) (i) the cost of transport and insurance of the imported goods, and and (ii) loading and handling charges associated with the transport of the imported goods to the place of introduction into the customs territory of the Community. 2. Additions to the price actually paid or payable shall be made under this Article only on the basis of objective and quantifiable data. 3. No additions shall be made to the price actually paid or payable in determining the customs value except as provided in this Article. …’
13

Paragraph 9(1) to (4) of the Treibhausgas Emissionshandelsgesetz (Law on greenhouse gas emissions trading) of 21 July 2011 (BGBl. 2011 I, p. 1475, ‘the TEHG’), is worded as follows: ‘(1) Installation operators shall receive an allocation of free emission allowances in accordance with the principles laid down in Article 10a … of Directive 2003/87 … in the version in force at the relevant time and with those laid down in Decision 2011/278 … (2) Allowances shall be allocated only upon application to the competent authority. The application for allocation of free allowances shall be submitted within a time limit which shall be published in the Bundesanzeiger (German Federal Gazette) by the competent authority at least three months before its expiry. The time limit shall not be published before the entry into force of the regulation on the rules of allocation as provided for in Paragraph 10. The late submission of an application shall eliminate any entitlement to free allocation. The documents required for the purposes of verifying entitlement shall be enclosed with the application. Unless the regulation referred to in Paragraph 10 provides otherwise, the data contained in the allocation application shall be verified by a verifier pursuant to Paragraph 21. (3) The competent authority shall calculate the preliminary allocations, publish in the Bundesanzeiger a list of all the installations falling within the scope of this Law together with the preliminary allocations and forward that list to the European Commission. When calculating the preliminary allocations, it shall take into account only data, as submitted by the operator, for which there is a sufficient guarantee of accuracy … (4) The competent authority shall decide on the free allocation of allowances for an installation to an installation operator which has submitted an application within the time limit notified in accordance with the second sentence of Paragraph 2 before the beginning of the trading period. ...’
3

Article 31 of the Likums ‘Par maternitātes un slimības apdrošināšanu’ (Law on maternity and sickness insurance, Latvijas Vēstnesis, 1995, No 182, p. 465) provides in paragraphs 1, 6 and 7 thereof: ‘1. The average contribution basis for the calculation of a State social insurance contribution shall be determined having regard to the contribution basis of the insured person for a period of 12 months, which period ends two calendar months before the month when the insurable event occurred ... ... 6. If an insured person was not registered as paying State social insurance contributions or was on unpaid leave during part of the period taken into account in the calculation of the average contribution basis provided for in subsection (1) above ..., then, in calculating a maternity or paternity benefit, the average contribution basis for the part of the period referred to, as well as the part of the period for which there is no average contribution basis due to the fact that the person was on unpaid leave, with the exception of periods of unpaid leave for the purpose of looking after a child, shall be established in the amount of 70% of the average monthly contribution basis in the State. 7. If an insured person has no average contribution basis due to the fact that that person was incapacitated from work, on leave relating to the period of pregnancy or on maternity leave, on paternity leave, on unpaid leave for the purpose of looking after a child, or on parental leave, during part of the period taken into account in the calculation of the average contribution basis provided for in subsection (1) above ..., then, the average contribution basis shall be the average contribution basis for the reference period minus the days of temporary incapacity, of leave relating to the period of pregnancy and maternity leave, of paternity leave, of unpaid leave for the purpose of looking after a child, and of parental leave.’
7

In the words of Article 167 bis of the code général des impôts (French General Tax Code (‘the GTC’)), in the version in force at the time of the facts at issue in the main proceedings: ‘ I. — 1. Taxpayers resident for tax purposes in France for at least six of the previous 10 years shall be subject to tax, at the date of transfer of their residence from France, on the capital gains determined in company shares referred to in Article 150-0 A and held under the conditions set out in point (f) of Article 164 B. … II. — 1. Payment of the tax on the increase in value determined may be deferred until the time of the transmission, redemption, repayment or cancellation of the company shares concerned. Suspension of payment shall be subject to the condition that the taxpayer declares the amount of the increase in value determined in accordance with the conditions in [point] I above, applies for the benefit of suspension, designates a representative established in France authorised to receive communications concerning the basis of assessment, collection of the tax and any disputes relating thereto, and, before his departure abroad, provides guarantees to the official responsible for collection sufficient to ensure recovery of the debt by the Treasury. … 2. Taxpayers benefiting from suspension of payment pursuant to this article shall be required to make the declaration referred to in Article 170(1) of the GTC. The total amount of the tax payment of which has been suspended shall be indicated on that declaration, which shall be accompanied by a statement set out on a form issued by the administration showing the amount of tax relating to the securities concerned for which the suspension of payment has not expired and also, where appropriate, the nature and date of the event entailing the expiry of the suspension. … The tax paid locally by the taxpayer and relating to the increase in value actually realised outside France may be set off against the income tax established in France provided it is comparable with that tax. … 4. Failure to produce the declaration and the statement referred to in [paragraph] 2 above, or the omission of all or part of the information that must be contained therein, shall result in the suspended tax becoming immediately payable.’
40

In the light of the foregoing considerations, the answer to the question is that, in a situation such as that in the main proceedings in which the parents of a minor child, who are habitually resident with the latter in a Member State, have lodged in the name of that child an application for permission to renounce an inheritance before the courts of another Member State, Article 12(3)(b) of Regulation No 2201/2003 must be interpreted as meaning: – the joint lodging of proceedings by the parents of the child before the courts of their choice is an unequivocal acceptance by them of that court; – a prosecutor who, according to the national law, has the capacity of a party to the proceedings commenced by the parents, is a party to the proceedings within the meaning of Article 12(3)(b) of Regulation No 2201/2003. Opposition by that party to the choice of jurisdiction made by the parents of the child in question, after the date on which the court was seised, precludes the acceptance of prorogation of jurisdiction by all the parties to the proceedings at that date from being established. In the absence of such opposition, the agreement of that party may be regarded as implicit and the condition of the unequivocal acceptance of prorogation of jurisdiction by all the parties to the proceedings at the date on which that court was seised may be held to be satisfied; – the fact that the residence of the deceased at the time of his death, his assets, which are the subject matter of the succession, and the liabilities of the succession were situated in the Member State of the chosen courts leads, in the absence of matters that might demonstrate that the prorogation of jurisdiction was liable to have a prejudicial impact on the child’s position, to the conclusion that that prorogation of jurisdiction is in the best interests of the child.