do-me/EUR-LEX huggingface dataset:
Case C-442/16: Reference for a preliminary ruling from the Court of Appeal (Ireland) made on 8 August 2016 — Florea Gusa v Minister for Social Protection, Attorney General
Date: 2016-08-08
Institutions: Court of Justice
Subjects: EU national, migrant worker, nationality, removal, residence permit, self-employed person, unemployment insurance








C_2016383EN.01000601.xml










17.10.2016   


EN


Official Journal of the European Union


C 383/6





Reference for a preliminary ruling from the Court of Appeal (Ireland) made on 8 August 2016 — Florea Gusa v Minister for Social Protection, Attorney General
(Case C-442/16)
(2016/C 383/07)
Language of the case: English

Referring court

Court of Appeal

Parties to the main proceedings


Applicant: Florea Gusa

Defendants: Minister for Social Protection, Attorney General

Questions referred







1.


Does an EU citizen who (1) is a national of another Member State; (2) has lawfully resided in and worked as a self employed person in a host Member State for approximately four years; (3) has ceased his work or economic activity by reason of absence of work and (4) has registered as a jobseeker with the relevant employment office retain the status of self employed person pursuant to Article 7(1)(a) whether pursuant to Article 7(3)(b) of Directive 2004/38/EC (1) or otherwise.










2.


If not, does he retain the right to reside in the host Member State not having satisfied the criteria in Article 7(1) (b) or (c) of Directive 2004/38/EC or is he only protected from expulsion pursuant to Article 14(4) (b) of Directive 2004/38/EC.










3.


If not, in relation to such a person is a refusal of a jobseeker’s allowance (which is a non-contributory special benefit within the meaning of Article 70 of Regulation 883/2004/EC (2)) by reason of a failure to establish a right to reside in the host Member State compatible with EU law, and in particular Article 4 of Regulation 883/2004/EC.






(1)  Directive 2004/38/EC of the European Parliament and of the Council of 29 April 2004 on the right of citizens of the Union and their family members to move and reside freely within the territory of the Member States amending Regulation (EEC) No 1612/68 and repealing Directives 64/221/EEC, 68/360/EEC, 72/194/EEC, 73/148/EEC, 75/34/EEC, 75/35/EEC, 90/364/EEC, 90/365/EEC and 93/96/EEC OJ 2004 L 158, p. 77


(2)  Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems OJ 2004L 166, p. 1
Case C-444/16: Request for a preliminary ruling from the Cour d’appel de Mons (Belgium) lodged on 8 August 2016 — Immo Chiaradia SPRL v The Belgian State
Date: 2016-08-08
Institutions: Court of Justice
Subjects: balance sheet, closing of accounts, financial year, reserves, share








C_2016410EN.01000501.xml










7.11.2016   


EN


Official Journal of the European Union


C 410/5





Request for a preliminary ruling from the Cour d’appel de Mons (Belgium) lodged on 8 August 2016 — Immo Chiaradia SPRL v The Belgian State
(Case C-444/16)
(2016/C 410/05)
Language of the case: French

Referring court

Cour d’appel de Mons

Parties to the main proceedings


Applicant: Immo Chiaradia SPRL

Defendant: The Belgian State

Question referred

‘Is the fact that a company issuing a share option may record as income the purchase price of that option in the course of the financial year in which that option is taken up or at the end of its period of validity, in order to take into account the risk borne by the option issuer which results from the commitment he makes, [rather than] in the course of the tax year in which the option is purchased and its final price set — the risk borne by the issuer being valued separately by the recording of a provision — compatible with the accounting rules concerning balance sheets laid down by the Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies (OJ L 222, 14.08.1978, p. 11), according to which:






—


the annual accounts are to give a true and fair view of the company's assets, liabilities, financial position and profit or loss (Article 2(3) of the Directive);










—


provisions for liabilities and charges are intended to cover losses or debts the nature of which is clearly defined and which at the date of the balance sheet are either likely to be incurred, or certain to be incurred but uncertain as to amount or as to the date on which they will arise (Article 20(1) of the Directive);










—


the principle of prudence must in all circumstances be observed, and in particular:






—


only profits made at the balance sheet date may be included;










—


account must be taken of all foreseeable liabilities and potential losses arising in the course of the financial year concerned or of a previous one, even if such liabilities or losses become apparent only between the date of the balance sheet and the date on which it is drawn up (Article 31(1) (c), (aa) and (bb) of the Directive);














—


account must be taken of income and charges relating to the financial year, irrespective of the date of receipt or payment of such income or charges (Article 31(1)(d) of the Directive);










—


the components of asset and liability items are to be valued separately (Article 31(1)(e) of the Directive);




…?’
Case C-445/16: Request for a preliminary ruling from the Cour d’appel de Mons (Belgium) lodged on 8 August 2016 — Docteur De Bruyne SPRL v The Belgian State
Date: 2016-08-08
Institutions: Court of Justice
Subjects: balance sheet, closing of accounts, financial year, reserves, share








C_2016410EN.01000601.xml










7.11.2016   


EN


Official Journal of the European Union


C 410/6





Request for a preliminary ruling from the Cour d’appel de Mons (Belgium) lodged on 8 August 2016 — Docteur De Bruyne SPRL v The Belgian State
(Case C-445/16)
(2016/C 410/06)
Language of the case: French

Referring court

Cour d’appel de Mons

Parties to the main proceedings


Applicant: Docteur De Bruyne SPRL

Defendant: The Belgian State

Question referred

‘Is the fact that a company issuing a share option may record as income the purchase price of that option in the course of the financial year in which that option is taken up or at the end of its period of validity in order to take into account the risk borne by the option issuer which results from the commitment he makes, [rather than] in the course of the tax year in which the option is purchased and its final price set — the risk borne by the issuer being valued separately by the recording of a provision — compatible with the accounting rules concerning balance sheets laid down by the Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies (OJ L 222, 14.08.1978, p. 11), according to which:






—


the annual accounts are to give a true and fair view of the company’s assets, liabilities, financial position and profit or loss (Article 2(3) of the Directive);










—


provisions for liabilities and charges are intended to cover losses or debts the nature of which is clearly defined and which at the date of the balance sheet are either likely to be incurred, or certain to be incurred but uncertain as to amount or as to the date on which they will arise (Article 20(1) of the Directive);










—


the principle of prudence must in all circumstances be observed, and in particular:






—


only profits made at the balance sheet date may be included;










—


account must be taken of all foreseeable liabilities and potential losses arising in the course of the financial year concerned or of a previous one, even if such liabilities or losses become apparent only between the date of the balance sheet and the date on which it is drawn up (Article 31(1) (c), (aa) and (bb) of the Directive);














—


account must be taken of income and charges relating to the financial year, irrespective of the date of receipt or payment of such income or charges (Article 31(1)(d) of the Directive);










—


the components of asset and liability items are to be valued separately (Article 31(1)(e) of the Directive);




…?’