ddrg/super_eurlex huggingface dataset:
9

The 2008 Circular states in its introduction: ‘1. In the Belgian tax system, tax advantages linked to the personal and family circumstances of the taxpayer … are applied both to Belgian income and to foreign income. If the personal and family circumstances in question have not been taken into account abroad, a part of those advantages is lost. The Netherlands applied a system of exemption subject to progressivity similar to that practised in Belgium. In its judgment [of 12 December 2002, deGroot (C‑385/00, EU:C:2002:750), the Court] held, however, that that practice was contrary to the legislation on the freedom of movement for persons in the [European Union]. Belgium was requested by the European Commission to bring the Belgian tax provisions relating to the application of the system of exemption subject to progressivity … into conformity with the obligations under Articles 18, 39, 43 and 56 EC … The following approach has been adopted: in cases where the personal and family circumstances of the taxpayer have not been taken into account abroad, a reduction in tax for income earned abroad will be granted in addition to the reduction provided for under [Article 155 of the CIR 1992]. That additional reduction will only be granted, however, if the total of the tax calculated using the method of exemption subject to progressivity provided for in [Article 155 of the CIR 1992], together with tax due abroad on the exempt income, exceeds the tax which would have been payable if that income had been entirely earned in Belgium and the related taxes had been payable in Belgium. That reduction is to correspond to the difference between, on the one hand, Belgian income tax (calculated using the method of exemption subject to progressivity, as provided for in [Article 155 of the CIR 1992]), together with tax of the same nature payable on income earned abroad, and, on the other hand, the tax which would have been payable if that income had been earned entirely in Belgium and the related taxes had been payable in Belgium. In order to calculate the amount of the additional reduction, it is therefore necessary to calculate the tax which would have been payable if the income had been earned entirely in Belgium and the related taxes had been payable in Belgium. 2. Pending an amendment of the Belgian legislation in the manner described above, that reduction will have to be applied under the conditions and within the limits laid down in this circular. …’
23

In those circumstances, the Tribunale amministrativo regionale per il Lazio (Regional Administrative Court, Lazio) decided to stay the proceedings and to refer the following questions to the Court for a preliminary ruling: ‘(1) Do Articles 4 and 13 of [the “Waste” Directive], in conjunction with recitals 6, 8, 28 and 31 thereof, preclude national primary legislation and the related secondary implementing legislation — such as Article 35(1) of [Decree-Law No 133/2014] and [the Decree of 10 August 2016] — in so far as only incineration facilities covered by that legislation, in accordance with the indications set out in the annexes and tables of [the Decree of 10 August 2016], are classified as strategic infrastructure and installations of major national importance which establish an integrated, modern system for the management of municipal and similar waste and which ensure self-sufficiency, in the interests of national safety, given that the national legislature did not classify installations for the treatment of waste for recycling and re-use purposes in the same way, even though they are two of the leading methods in the waste hierarchy set out in the [“Waste” Directive]? (2) In the alternative, if that is not the case, do Articles 4 and 13 of [the “Waste” Directive] preclude national primary legislation and the related secondary implementing legislation — such as Article 35(1) of [Decree-Law No 133/2014] and [the Decree of 10 August 2016] — in so far as municipal waste incineration facilities are classified as strategic infrastructure and installations of major national importance in order to deal effectively with and avert further infringement proceedings for failure to implement the rules of EU law governing the waste sector, as well as for the purpose of limiting the amount of waste being deposited in landfill? (3) Do Articles 2 to 4 and 6 to 12 of [the SEA] Directive, also read together, preclude the application of national primary legislation and the related secondary implementing legislation — such as Article 35(1) of [Decree-Law No 133/2014] and [the Decree of 10 August 2016] — which provides that the President of the Council of Ministers may, by decree, revise upwards the capacity of existing incineration facilities and also determine the number, capacity and regional location of incineration installations with the capacity to recover energy from municipal and similar waste to be constructed to meet the revised residual demand, for the purpose of gradually restoring the socio-economic balance between the various parts of the national territory, in compliance with separate collection and recycling objectives, without that national legislation providing that, at the preparation stage of that plan as described in the Decree of the President of the Council of Ministers, the rules on strategic environmental assessment laid down in the [SEA Directive] are to apply?’
24

Article 242‑0 W of Annex II to the code général des impôts (General Tax Code), by which Article 20 of Directive 2008/9 was transposed into French law, provides: ‘I. — The Tax authority may request by electronic means, within the time period referred to in II of Article 242‑0 V, additional information, in particular from the applicant or the competent authorities in the Member State of the European Union in which it is established, where it considers that it does not have all the necessary information for deciding all or part of the refund application submitted by the applicant. Where that additional information is requested from someone other than the applicant or the competent authorities of a Member State, the request shall be made by electronic means only if such means are available to the recipient of the request. If it considers it necessary, the Tax authority may request further additional information. In the context of those applications, the Tax authority may request that the applicant provide the original of any invoice or an importation document where it has reason to doubt the validity or accuracy of a particular claim. The request may cover any of the transactions without regard to their amount. II. — Any additional information required pursuant to the provisions of I shall be provided within 1 month of the date on which the request for information is received by the addressee.’
25

According to the Audiencia Nacional (National High Court), that case-law rests on the following considerations. First, the obligation to keep a record is laid down in Article 35 of the Workers’ Statute, which concerns overtime hours, and not Article 34 of that Statute which concerns ‘normal’ working time, defined as working time which does not exceed maximum working time. Second, on all occasions when the Spanish legislature wished to require time worked to be recorded, it provided for that specifically, as in the case of part-time workers and mobile workers working in the merchant navy or rail transport. Third, Article 22 of Directive 2003/88, like Spanish law, lays down the obligation to maintain a record of time worked in particular cases, but not an obligation to maintain a record of ‘normal’ working time. Fourth, establishing a record of time worked by each worker would involve processing personal data with the risk of an unjustified interference in the private lives of workers. Fifth, the failure to keep such a record cannot be regarded as a clear and manifest infringement under the national law concerning infringements and penalties in social matters. Sixth, the case-law of the Tribunal Supremo (Supreme Court) does not prejudice workers’ rights since Article 217(6) of Ley de Enjuiciamiento Civil 1/2000 (Civil Procedure Law 1/2000), of 7 January 2000, (BOE No 7, of 8 January 2000, p. 575), while not allowing it to be presumed that hours of overtime were worked in the absence of a record of ‘normal’ time worked, is nevertheless unfavourable to an employer that has not kept such a record where the worker proves by other means that he or she has worked overtime hours.
11

The Fourth Transitional Provision of the DFL 251/93 provides: ‘1. With effect from 1 January 1992 and until the regulations referred to in Article 13 of the [Ley Foral 5/1991 de Presupuestos Generales de Navarra para 1991 (Law 5/1991 on the General Budget for Navarre) of 26 February 1991], concerning changes to the current grade and length-of-service arrangements shall have been adopted, the system of grade progression established in Article 16 of these regulations is temporarily suspended, and from that date, those arrangements will be applied independently to each official, in accordance with his or her length of service in the corresponding grade, as follows: (a) officials in grades 1 to 6 inclusive shall automatically progress to the next grade on completion of six years and seven months’ service in the previous grade; (b) these new arrangements shall initially be applied on the basis of each official’s length of service in the grade on 31 December 1991. If, at that date, an official has more than six years and seven months’ service, the difference shall be treated as length of service in the next grade. The calculation of that length of service and its financial consequences shall apply provisionally until the legal actions concerning the extraordinary five-yearly length-of-service increment shall have been decided. 2. As a consequence of the provisions in the previous paragraph, from the abovementioned date, and likewise temporarily, in the case of progress to a higher level within the same administration in accordance with Article 17 of these regulations, the same grade and length of service shall be maintained in that grade as were held in the level from which the official was promoted.’
10

Under recitals 6 to 9, 16 and 18 of the Decree of 1 December 2016: ‘Whereas establishing the conservation objectives at Walloon Region level and at site level is essential for the purposes of implementing the Natura 2000 site conservation scheme, inasmuch as these are normative references for decision-making in relation to the adoption of plans and issue of permits, as well as for any active management of the sites; … the conservation objectives are established with a view to maintaining at, or, where appropriate, restoring to, a favourable conservation status the natural habitat types and the species for which sites must be designated; … in accordance with Article 1a, [Article] 21a and the first subparagraph of Article 25a(1) of the Law [of 12 July 1973], it is necessary to establish conservation objectives at the level of the entire territory of Wallonia (and not only for the Natura 2000 network), so as to provide an overview of what needs to be protected or, where appropriate, restored in the Walloon Region in order to maintain or restore at a favourable conservation status habitats and species for which the Natura 2000 network was set up; whereas these objectives have an indicative value; … the conservation objectives at site level must be established on the basis of the conservation objectives established for the entire territory of Wallonia; whereas these objectives have a statutory value. … those objectives apply within a specific Natura 2000 site only where that site is designated for that species or habitat; whereas the compatibility of a project with those conservation objectives is to be examined on a case-by-case basis with reference to the management unit likely to be impacted and the results of the appropriate assessment, if one has taken place; … the conservation objectives for the site constitute, at site level, the reference framework which, unless provision is made to the contrary, must be observed by the competent authorities, in particular, when issuing permits, whether they come within the scope of the Law of 12 July 1973 on nature conservation or other legislation’.
9

Article 3 of the Law of 24 July 2014 provides: ‘A student or pupil, as defined in Article 2, hereinafter referred to as a “student”, who fulfils one of the following conditions may benefit from State financial aid for higher education studies: (1) he or she is a Luxembourg national or a member of the family of a Luxembourg national and is domiciled in the Grand Duchy of Luxembourg, or (2) he or she is a national of another Member State of the European Union or of one of the other States which is a party to the Agreement on the European Economic Area or of the Swiss Confederation and resides, in accordance with Chapter 2 of the loi modifiée du 29 août 2008 sur la libre circulation des personnes et l’immigration (amended Law of 29 August 2008 on the free movement of persons and on immigration), in the Grand Duchy of Luxembourg as an employed person, a self-employed person, a person who retains that status, or a family member of one of the categories of persons above, or as a person who has acquired the right of permanent residence, or … (5) a student not resident in the Grand Duchy of Luxembourg who: (a) is a worker and a Luxembourg national or a national of the European Union …, employed or pursuing an activity in the Grand Duchy of Luxembourg at the time when the application for financial aid for higher education studies is made; or (b) is the child of a worker who is a Luxembourg national or a national of the European Union … employed or pursuing an activity in the Grand Duchy of Luxembourg at the time when the student’s application for financial aid for higher education studies is made, provided that the worker is continuing to contribute to the maintenance of the student and the worker has been employed or has pursued an activity in the Grand Duchy of Luxembourg for at least five years at the time of the student’s application for financial aid for higher education studies, in the course of a reference period of seven years counting back from the date of the application for financial aid for higher education or, by way of derogation, the person retaining worker status met the aforementioned criterion of five years out of seven when he or she finished work. …’
9

Implementing Decision 2015/789 was amended by Commission Implementing Decision (EU) 2015/2417 of 17 December 2015 (OJ 2015 L 333, p. 43), and subsequently by Implementing Decision 2016/764, recitals 1 to 4 of which are worded as follows: ‘(1) Since the adoption of [Implementing Decision 2015/789], and until February 2016, several outbreaks of [Xf] (hereinafter “the specified organism”) in different parts of the area surrounding the province of Lecce have been notified by Italy to the Commission. Those outbreaks have taken place in many different municipalities located in the provinces of Taranto and Brindisi. Furthermore, the last audit carried out by the Commission in November 2015 confirmed that the survey activities required by Implementing Decision [2015/789] were conducted only to a very limited extent in the area surrounding the province of Lecce (Apulia region, Italy). That audit also confirmed that the current programme of surveys still does not ensure the timely detection of new outbreaks or the accurate determination of the true extent of the spread of the specified organism in the area. (2) The last audit confirmed the risk of a rapid spread of the specified organism in the rest of the area concerned. For this reason, and given the size of that area, it is appropriate to expand the infected zone where containment measures may apply beyond the borders of the province of Lecce, and allow the move[ment] of specified plants out of that area only under very strict conditions. Such expansion should take place without delay taking into account that the risk of further spreading of the specified organism in the rest of the Union territory increases with the start of the flight season of the insect vectors in early spring. The infected zone should therefore be extended to cover those municipalities, or parts of certain municipalities, of the provinces of Brindisi and Taranto where outbreaks of the specified organism have taken place or where it is likely that that organism is already [wide]spread and established. That infected zone, however, should not include the area that has been declared by Italy as free from the specified organism before the adoption of this Decision. (3) For purposes of legal certainty, the wording of [Article 7(2)(c)] should be amended to make clear that the measures to be taken in accordance with that Article apply in the infected zone and not outside of it. (4) In order to ensure effective protection of the rest of the Union territory from the specified organism, and in view of the enlargement of the containment area, it is appropriate to replace the surveillance zone with new requirements for surveys in that containment area. Those requirements should apply to an area of a width of 20 km from the borders of the buffer zone and extending into that containment area, and within the surrounding buffer zone of 10 km.’
22

In those circumstances, the Landesverwaltungsgericht Steiermark (Regional Administrative Court, Styria) decided to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling: In Case C‑64/18: ‘(1) Must Article 56 TFEU, [Directive 96/71] and [Directive 2014/67] be interpreted as precluding a national provision which, for infringements of formal obligations in connection with the cross-border deployment of labour, such as the failure by the hiring-out entity to make wage records available to the third-party employer, provides for heavy fines, in particular high minimum penalties, which are imposed cumulatively in respect of each worker concerned? (2) If the first question itself is not answered in the affirmative: Must Article 56 TFEU, [Directive 96/71] and [Directive 2014/67] be interpreted as precluding the imposition of cumulative fines in the case of infringements of formal requirements in connection with the cross-border deployment of labour which have no absolute upper limits?’ In Case C‑140/18: ‘(1) Must Article 56 TFEU, [Directive 96/71] and [Directive 2014/67] be interpreted as precluding a national provision which, for infringements of formal obligations in connection with the cross-border deployment of labour, such as the failure by the hiring-out entity to provide wage records to the third-party employer, provides for heavy fines, in particular high minimum penalties, which are imposed cumulatively in respect of each worker concerned? (2) If the first question itself is not answered in the affirmative: Must Article 56 TFEU, [Directive 96/71] and [Directive 2014/67] be interpreted as precluding the imposition of cumulative fines for infringements of formal obligations in connection with the cross-border deployment of labour which have no absolute upper limits? (3) If the answer to the first question or the second question is not in the affirmative: Must Article 49(3) of the [Charter] be interpreted as precluding a national provision which provides for heavy fines with no upper limit and, in the event of non-payment, several years’ imprisonment for offences committed as a result of negligence?’ In Case C‑146/18: ‘Must Articles 47 and 49 of the [Charter] be interpreted as precluding a national provision which provides for a mandatory contribution to the procedural costs of appeal proceedings of 20% of the fine imposed?’ In Case C‑148/18: ‘Must Article 49(3) of the [Charter] be interpreted as precluding a national provision which provides for heavy fines with no upper limit, in particular for high minimum penalties and, in the event of non-payment several years’ imprisonment for offences committed as a result of negligence?’
10

Point 2.1 of Annex XIV to Regulation No 692/2008 is worded as follows: ‘… vehicle repair and maintenance information available through websites shall follow the technical specifications of OASIS Document SC2-D5, Format of Automotive Repair Information … and of Sections 3.2, 3,5, (excluding 3.5.2), 3,6, 3.7 and 3.8 of OASIS Document SC1‑D2, Autorepair Requirements Specification …, using only open text and graphic formats or formats which can be viewed and printed using only standard software plug-ins that are freely available, easy to install, and which run under computer operating systems commonly in use. … Those requiring the right to duplicate or re-publish the information should negotiate directly with the manufacturer concerned. … Information on all parts of the vehicle, with which the vehicle, as identified by the vehicle identification number (VIN) and any additional criteria such as wheelbase, engine output, trim level or options, is equipped by the vehicle manufacturer and which can be replaced by spare parts offered by the vehicle manufacturer to its authorised repairers or dealers or third parties by means of reference to original equipment (OE) parts number, shall be made available in a database easily accessible to independent operators. This database shall comprise the VIN, OE parts numbers, OE naming of the parts, validity attributes (valid-from and valid-to dates), fitting attributes and, where applicable, structuring characteristics. The information on the database shall be regularly updated. The updates shall include in particular all modifications to individual vehicles after their production if this information is available to authorised dealers.’
9

Article 4 of a Magyar Méhészeti Nemzeti Program alapján a 2016-2019 közötti végrehajtási időszakokban a központi költségvetés, valamint az Európai Mezőgazdasági Garancia Alap társfinanszírozásában megvalósuló támogatások igénybevételének szabályairól szóló 4/2017 (I. 23.) FM rendelet (Decree No 4/2017 of the Ministry of Agriculture and Rural Development on rules for the use of aid, on the basis of the Hungarian national programme for the apiculture sector, granted with the cofinancing of the central budget and of the European Agricultural Guarantee Fund for the periods of implementation of 2016-2019) of 23 January 2017 (Magyar Közlöny 2017/8.), provides: ‘… 10) In respect of the measures referred to in Paragraph 2(2)(a)(ae), Paragraph 2(2)(b)(ba) and (bb), and Paragraph 2(2)(c)(cb), and the aid for the acquisition of radio frequency identifiers within the framework of the measure referred to in Paragraph 2(2)(c)(ca), and in the case of the aid for the restocking of hives with breeding material that is suitable in both veterinary and genetic terms within the context of the measure referred to in Paragraph 2(2)(e), the right to aid shall be based on the number of bee colonies: (a) determined during the autumn veterinary bee inspection for the implementation period in question, (b) notified in accordance with a tartási helyek, a tenyészetek és az ezekkel kapcsolatos egyes adatok országos nyilvántartási rendszeréről szóló 119/2007. (X. 18.) FVM rendelet (Decree No 119/2007 of the Ministry of Agriculture and Rural Development of 18 October 2007 on the national register of breeding sites and centres and data relating thereto) and registered under the Livestock Information System (TIR) referred to in Decree No 119/2007 FVM on the basis of the statement made and received by the competent Regional Government Office within 30 days of the entry into force of this Decree in the case of the first implementation period, by 15 November 2017 in the case of the second implementation period, and by 15 November 2018 in the case of the third implementation period; (c) of which the applicant continues to be the owner on the day on which he submits the application for aid’.