mizuumi1/LegalViz huggingface dataset:
Judgment of the Court (Eighth Chamber) of 3 July 2019.
Commissioners for Her Majesty's Revenue and Customs v The Chancellor, Masters and Scholars of the University of Cambridge.
Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).
Reference for a preliminary ruling — Value added tax (VAT) — Deduction of input tax — Management costs of an endowment fund that makes investments with the aim of financing the whole of the taxable person’s output transactions — Overheads.
Case C-316/18. (2019)
Language: English

The University of Cambridge challenged the Commissioners’ decision before the First-tier Tribunal (Tax Chamber) (United Kingdom). That tribunal found that the fees for the management of the fund concerned were expenditure incurred for the purposes of the University of Cambridge’s economic activities and, therefore, that they formed part of the university’s overheads; accordingly, it granted the University of Cambridge’s application. That assessment was upheld by the Upper Tribunal (Tax and Chancery Chamber) (United Kingdom); the Commissioners then brought an appeal against the decision of the latter tribunal before the Court of Appeal (England & Wales) (Civil Division) (United Kingdom).

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
   "University of Cambridge"[shape=doubleoctagon];
   "Commissioners"[shape=doubleoctagon];
   "First-tier Tribunal (Tax Chamber) (United Kingdom)"[shape=doubleoctagon];
   "Upper Tribunal (Tax and Chancery Chamber) (United Kingdom)"[shape=doubleoctagon];
   "Court of Appeal (England & Wales) (Civil Division) (United Kingdom)"[shape=doubleoctagon];
    
   "University of Cambridge"->"First-tier Tribunal (Tax Chamber) (United Kingdom)"[label="Challenged the Commissioners’ decision"];
   "First-tier Tribunal (Tax Chamber) (United Kingdom)"->"Granted application";
   "Granted application"->"University of Cambridge";
   "Upper Tribunal (Tax and Chancery Chamber) (United Kingdom)"->"Granted application"[label="Upheld"];
   "Granted application"->"The fees for the management of the fund concerned were expenditure incurred for the purposes of the University of Cambridge’s economic activities and, therefore, that they formed part of the university’s overheads."[dir=none];
   "Commissioners"->"Court of Appeal (England & Wales) (Civil Division) (United Kingdom)"[label="Brought an appeal against the decision"];

    
}
Judgment of the Court (First Chamber) of 19 September 2018.
Criminal proceedings against Emil Milev.
Request for a preliminary ruling from the Spetsializiran nakazatelen sad.
Reference for a preliminary ruling — Urgent preliminary ruling procedure — Judicial cooperation in criminal matters — Directive (EU) 2016/343 — Presumption of innocence — Public references to guilt — Remedies — Procedure for reviewing the lawfulness of pre-trial detention.
Case C-310/18 PPU. (2019)
Language: English

The referring court states that, in the first of those cases, which concerns a bank robbery with violence, a Bulgarian court refused to place Mr Milev in pre-trial detention (remand him in custody), on the ground that the statements of the main prosecution witness, Mr BP, were not credible. A judicial decision as to the substance of that case has yet to be made.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
   "Bulgarian court"[shape=doubleoctagon];
    
   "Bulgarian court"->"Refused to place Mr Milev in pre-trial detention";
   "Refused to place Mr Milev in pre-trial detention"->"The first case concerning a bank robbery with violence";
   "Refused to place Mr Milev in pre-trial detention"->"The statements of the main prosecution witness, Mr BP, were not credible."[dir=none];
    
    
}
Judgment of the Court (First Chamber) of 19 September 2018.
Criminal proceedings against Emil Milev.
Request for a preliminary ruling from the Spetsializiran nakazatelen sad.
Reference for a preliminary ruling — Urgent preliminary ruling procedure — Judicial cooperation in criminal matters — Directive (EU) 2016/343 — Presumption of innocence — Public references to guilt — Remedies — Procedure for reviewing the lawfulness of pre-trial detention.
Case C-310/18 PPU. (2019)
Language: English

In the second case, which concerns the control of a criminal organisation set up to commit robberies with violence, in the context of which Mr BP is again the main prosecution witness, the referring court states that Mr Milev was detained from 24 November 2013 to 9 January 2018, when he was acquitted of all charges against him on the ground that the statements of Mr BP were not deemed credible by the Bulgarian court. Mr Milev was not, however, released.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
   "Bulgarian court"[shape=doubleoctagon];
    
   "Bulgarian court"->"Mr Milev was acquitted of all charges against him on the ground that the statements of Mr BP were not deemed credible.";
   "Mr Milev was acquitted of all charges against him on the ground that the statements of Mr BP were not deemed credible."->"The second case concerns the control of a criminal organisation set up to commit robberies with violence";
   "The second case concerns the control of a criminal organisation set up to commit robberies with violence"->"Mr BP is again the main prosecution witness"[dir=none];
}
Judgment of the Court (Ninth Chamber) of 2 May 2019.
Lavorgna Srl v Comune di Montelanico and Others.
Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio.
Reference for a preliminary ruling — Public procurement — Directive 2014/24/EU — Labour costs — Automatic exclusion of tenderer where those costs were not listed separately in the tender — Principle of proportionality.
Case C-309/18. (2019)
Language: English

By a notice of 29 September 2017, the municipality of Montelanico published an open tender procedure with a contract value exceeding the threshold in Article 4 of Directive 2014/24. That notice did not expressly refer to the obligation on operators, under Article 95(10) of the Code of Public Contracts, to list labour costs in their financial tenders.
Six tenderers, which included Gea Srl and Lavorgna, submitted tenders.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
   "The municipality of Montelanico"[shape=doubleoctagon];
   "Article 4 of Directive 2014/24"[shape=trapezium];
    
   "The municipality of Montelanico"->"Notice 29/09/2017";
   "Notice 29/09/2017"->"Published an open tender procedure with a contract value exceeding the threshold."[dir=none];
   "Published an open tender procedure with a contract value exceeding the threshold."->"Article 4 of Directive 2014/24"[dir=none];
   "Six tenderers"->"The municipality of Montelanico";
}
Judgment of the Court (Seventh Chamber) of 14 March 2019.
Ministre de l'Action et des Comptes publics v Mr and Mrs Raymond Dreyer.
Request for a preliminary ruling from the Cour administrative d'appel de Nancy.
Reference for a preliminary ruling — Social security — Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Regulation (EC) No 883/2004 — Article 3 — Matters covered — Levies on income from assets charged to a French resident insured under the Swiss social security scheme — Levies apportioned for the funding of two benefits administered by the French National Solidarity Fund for Independent Living — Direct and sufficiently relevant link with certain branches of social security — Definition of ‘social security benefit’ — Individual assessment of an applicant’s personal needs — Taking into account the applicant’s resources in calculating the amount of the benefits.
Case C-372/19 (2019)
Language: Bulgarian

Съпрузите Dreyer са френски граждани, установени във Франция, местни данъчнозадължени лица в тази държава членка. Г‑н Dreyer, понастоящем пенсиониран, е придобил трудовия си стаж в Швейцария, като съпругата му и самият той са осигурени в швейцарската схема за социална сигурност.
С акт за установяване на митническо задължение от 31 октомври 2016 г., потвърдено с решение от 6 декември 2016 г., френската данъчна администрация облага получените във Франция доходи от имущество на съпрузите Dreyer през 2015 г. под формата на капиталови доходи с обща социална вноска, вноска за погасяване на социалния дълг, социална удръжка и допълнителна вноска към нея, както и налог за солидарност (по-нататък наричани заедно „спорните вноски и удръжки“). Последните са предназначени за финансиране на три френски органа, а именно Fonds de solidarité vieillesse (Фонд за солидарност за старост, наричан по-нататък „FSV“), Caisse d’amortissement de la dette sociale (Каса за погасяване на социалния дълг, наричана по-нататък „CADES“) и Caisse nationale de solidarité pour l’autonomie (Национална взаимоосигурителна каса за самостоятелност, наричана по-нататък „CNSA“).

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Съпрузите Dreyer Dreyer"[shape=doubleoctagon];
  "френската данъчна администрация"[shape=doubleoctagon];
    
  "френската данъчна администрация"->"акт за установяване на митническо задължение 31/10/2016";
  "акт за установяване на митническо задължение 31/10/2016"->"Съпрузите Dreyer Dreyer";
  "Съпрузите Dreyer са френски граждани, установени във Франция, местни данъчнозадължени лица в тази държава членка.."->"Съпрузите Dreyer Dreyer"[dir=none];
  "са осигурени в швейцарската схема за социална сигурност."->"Съпрузите Dreyer Dreyer"[dir=none];
  "решение от 6 декември 2016 г. 06/12/2016"->"акт за установяване на митническо задължение 31/10/2016"[dir=none];
  "Обща социална вноска, вноска за погасяване на социалния дълг, социална удръжка и допълнителна вноска към нея, както и налог за солидарност."->"френската данъчна администрация"[dir=none];
}
Judgment of the Court (Seventh Chamber) of 14 March 2019.
Ministre de l'Action et des Comptes publics v Mr and Mrs Raymond Dreyer.
Request for a preliminary ruling from the Cour administrative d'appel de Nancy.
Reference for a preliminary ruling — Social security — Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Regulation (EC) No 883/2004 — Article 3 — Matters covered — Levies on income from assets charged to a French resident insured under the Swiss social security scheme — Levies apportioned for the funding of two benefits administered by the French National Solidarity Fund for Independent Living — Direct and sufficiently relevant link with certain branches of social security — Definition of ‘social security benefit’ — Individual assessment of an applicant’s personal needs — Taking into account the applicant’s resources in calculating the amount of the benefits.
Case C-372/21 (2019)
Language: Czech

Manželé Dreyerovi jsou francouzskými státními příslušníky s bydlištěm ve Francii, kteří jsou daňovými rezidenty v tomto členském státě. Pan R. Dreyer, který je v současnosti v důchodu, vykonával profesní kariéru ve Švýcarsku, a jeho manželka, jakož i on sám jsou pojištěni v rámci švýcarského systému sociálního zabezpečení.
Francouzská daňová správa platebním výměrem ze dne 31. října 2016, potvrzeným rozhodnutím ze dne 6. prosince 2016, vyměřila manželům Dreyerovým v rámci příjmů z majetku obdržených ve Francii v průběhu roku 2015 ve formě příjmů z kapitálového majetku obecný sociální příspěvek, příspěvek na úhradu sociálního dluhu, sociální odvod a dodatečný příspěvek k němu, jakož i solidární odvod (dále jen společně „dotčené příspěvky a odvody“). Dotčené příspěvky a odvody přispívají k financování tří francouzských institucí, a sice fonds de solidarité vieillesse (fond solidarity ve stáří, dále jen „FSV“), caisse d’amortissement de la dette sociale (fond pro amortizaci sociálního dluhu, dále jen „CADES“) a caisse nationale de solidarité pour l’autonomie (národní fond solidarity pro osobní nezávislost, dále jen „CNSA“).

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Manželé Dreyerovi Dreyer"[shape=doubleoctagon];
  "Francouzská daňová správa"[shape=doubleoctagon];
    
  "Francouzská daňová správa"->"platebním výměrem 31/10/2016";
  "platebním výměrem 31/10/2016"->"Manželé Dreyerovi Dreyer";
  "Manželé Dreyerovi jsou francouzskými státními příslušníky s bydlištěm ve Francii, kteří jsou daňovými rezidenty v tomto členském státě.."->"Manželé Dreyerovi Dreyer"[dir=none];
  "pojištěni v rámci švýcarského systému sociálního zabezpečení"->"Manželé Dreyerovi Dreyer"[dir=none];
  "rozhodnutím ze dne 6. prosince 2016 06/12/2016"->"platebním výměrem 31/10/2016"[dir=none];
  "Jsou předmětem obecného sociálního příspěvku, příspěvku na úhradu sociálního dluhu, sociálního odvodu a dodatečného příspěvku, a solidárního odvodu.."->"Francouzská daňová správa"[dir=none];
}
Judgment of the Court (Seventh Chamber) of 14 March 2019.
Ministre de l'Action et des Comptes publics v Mr and Mrs Raymond Dreyer.
Request for a preliminary ruling from the Cour administrative d'appel de Nancy.
Reference for a preliminary ruling — Social security — Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Regulation (EC) No 883/2004 — Article 3 — Matters covered — Levies on income from assets charged to a French resident insured under the Swiss social security scheme — Levies apportioned for the funding of two benefits administered by the French National Solidarity Fund for Independent Living — Direct and sufficiently relevant link with certain branches of social security — Definition of ‘social security benefit’ — Individual assessment of an applicant’s personal needs — Taking into account the applicant’s resources in calculating the amount of the benefits.
Case C-372/22 (2019)
Language: Danish

Ægteparret Dreyer er franske statsborgere, som bor i Frankrig og er skattemæssigt hjemmehørende i denne medlemsstat. Hr. Dreyer, som i dag er pensioneret, har haft sin erhvervskarriere i Schweiz, og han og hans hustru er tilknyttet den schweiziske sociale sikringsordning.
Ved afgørelse om opkrævning af 31. oktober 2016, bekræftet ved afgørelse af 6. december 2016, traf den franske skatteforvaltning afgørelse om, at ægteparret Dreyer som følge af indtægter af formue oppebåret i Frankrig i 2015 i form af investeringsafkast havde pligt til at betale det generelle socialsikringsbidrag, bidraget til tilbagebetaling af den sociale gæld, den sociale opkrævning og det supplerende bidrag hertil samt solidaritetsbidraget (herefter under ét »de omhandlede bidrag og opkrævninger«). Disse sidstnævnte anvendes til at finansiere tre franske organer, nemlig fonds de solidarité vieillesse (solidaritetsfond for ældre) (herefter »FSV«), caisse d’amortissement de la dette sociale (fond til afvikling af gæld på socialområdet) (herefter »CADES«) og caisse nationale de solidarité pour l’autonomie (national solidaritetsfond til fordel for ældres og handicappedes selvstændighed) (herefter »CNSA«).

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Ægteparret Dreyer Dreyer"[shape=doubleoctagon];
  "den franske skatteforvaltning"[shape=doubleoctagon];
    
  "den franske skatteforvaltning"->"afgørelse om opkrævning 31/10/2016";
  "afgørelse om opkrævning 31/10/2016"->"Ægteparret Dreyer Dreyer";
  "bor i Frankrig og er skattemæssigt hjemmehørende i denne medlemsstat."->"Ægteparret Dreyer Dreyer"[dir=none];
  "er tilknyttet den schweiziske sociale sikringsordning."->"Ægteparret Dreyer Dreyer"[dir=none];
  "afgørelse 06/12/2016"->"afgørelse om opkrævning 31/10/2016"[dir=none];
  "De er underlagt det generelle socialsikringsbidrag, bidraget til tilbagebetaling af den sociale gæld, den sociale opkrævning og det supplerende bidrag, samt solidaritetsbidraget.."->"den franske skatteforvaltning"[dir=none];
}
Judgment of the Court (Seventh Chamber) of 14 March 2019.
Ministre de l'Action et des Comptes publics v Mr and Mrs Raymond Dreyer.
Request for a preliminary ruling from the Cour administrative d'appel de Nancy.
Reference for a preliminary ruling — Social security — Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Regulation (EC) No 883/2004 — Article 3 — Matters covered — Levies on income from assets charged to a French resident insured under the Swiss social security scheme — Levies apportioned for the funding of two benefits administered by the French National Solidarity Fund for Independent Living — Direct and sufficiently relevant link with certain branches of social security — Definition of ‘social security benefit’ — Individual assessment of an applicant’s personal needs — Taking into account the applicant’s resources in calculating the amount of the benefits.
Case C-372/23 (2019)
Language: German

Die Eheleute Dreyer sind französische Staatsangehörige, die in Frankreich wohnen und dort steueransässig sind. Herr Dreyer, nunmehr im Ruhestand, hat seine berufliche Laufbahn in der Schweiz absolviert. Er und seine Ehefrau sind in der schweizerischen Sozialversicherung versichert.
Mit einem Nachforderungsbescheid vom 31. Oktober 2016, der durch Entscheidung vom 6. Dezember 2016 bestätigt wurde, zog die französische Steuerverwaltung die Eheleute Dreyer zum allgemeinen Sozialbeitrag, zum Beitrag für die Begleichung der Sozialschuld, zur Sozialabgabe, zum Zusatzbeitrag hierzu und zur Solidaritätsabgabe (im Folgenden zusammen: in Rede stehende Beiträge und Abgaben) auf ihre im Jahr 2015 in Frankreich erzielten Einkünfte aus Vermögen in Form von Einkünften aus Kapitalvermögen heran. Diese Beiträge und Abgaben finanzieren drei französische Einrichtungen, nämlich den Fonds de solidarité vieillesse (Solidaritätsfonds für Alterssicherung, im Folgenden: FSV), die Caisse d’amortissement de la dette sociale (Kasse zur Begleichung der Sozialschuld, im Folgenden: CADES) und die Caisse nationale de solidarité pour l’autonomie (Nationale Solidaritätskasse für Eigenständigkeit, im Folgenden: CNSA)

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Dreyer Dreyer"[shape=doubleoctagon];
  "die französische Steuerverwaltung"[shape=doubleoctagon];
    
  "die französische Steuerverwaltung"->"Nachforderungsbescheid 31/10/2016";
  "Nachforderungsbescheid 31/10/2016"->"Dreyer Dreyer";
  "die in Frankreich wohnen und dort steueransässig sind.."->"Dreyer Dreyer"[dir=none];
  "sind in der schweizerischen Sozialversicherung versichert."->"Dreyer Dreyer"[dir=none];
  "Entscheidung vom 6. Dezember 2016 06/12/2016"->"Nachforderungsbescheid 31/10/2016"[dir=none];
  "Die Eheleute Dreyer zum allgemeinen Sozialbeitrag, zum Beitrag für die Begleichung der Sozialschuld, zur Sozialabgabe, zum Zusatzbeitrag hierzu und zur Solidaritätsabgabe.."->"die französische Steuerverwaltung"[dir=none];
}
Judgment of the Court (Seventh Chamber) of 14 March 2019.
Ministre de l'Action et des Comptes publics v Mr and Mrs Raymond Dreyer.
Request for a preliminary ruling from the Cour administrative d'appel de Nancy.
Reference for a preliminary ruling — Social security — Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Regulation (EC) No 883/2004 — Article 3 — Matters covered — Levies on income from assets charged to a French resident insured under the Swiss social security scheme — Levies apportioned for the funding of two benefits administered by the French National Solidarity Fund for Independent Living — Direct and sufficiently relevant link with certain branches of social security — Definition of ‘social security benefit’ — Individual assessment of an applicant’s personal needs — Taking into account the applicant’s resources in calculating the amount of the benefits.
Case C-372/24 (2019)
Language: Estonian

Abikaasad Dreyerid on Prantsuse kodanikud, elavad Prantsusmaal ja on selle liikmesriigi maksuresidendid. R. Dreyer, kes on praegu pensionil, töötas oma tööalase karjääri vältel Šveitsis ning nii tema kui ka tema abikaasa on kindlustatud Šveitsi sotsiaalkindlustusskeemis.
Prantsuse maksuhaldur kohustas 31. oktoobri 2016. aasta maksuteates, mida kinnitati 6. detsembri 2016. aasta otsusega, abikaasasid Dreyereid tasuma 2015. aastal investeerimiskapitalilt saadud tulult üldist sotsiaalkindlustusmakset, sotsiaalvõla hüvitamise makset, sotsiaalmaksu ja selle lisamakset ning solidaarsusmaksu (edaspidi koos „kõnealused maksed ja maksud“). Viimati nimetatute abil rahastatakse kolme Prantsuse asutust: vanaduskindlustusfondi (fonds de solidarité vieillesse, edaspidi „FSV“), sotsiaalvõla kustutamise kassat (caisse d’amortissement de la dette sociale, edaspidi „CADES“) ning eakate ja puuetega inimeste iseseisvuse heaks loodud solidaarsuskassat (caisse nationale de solidarité pour l’autonomie (edaspidi „CNSA“)).

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Dreyerid Dreyer"[shape=doubleoctagon];
  "Prantsuse maksuhaldur"[shape=doubleoctagon];
    
  "Prantsuse maksuhaldur"->"maksuteates 31/10/2016";
  "maksuteates 31/10/2016"->"Dreyerid Dreyer";
  "elavad Prantsusmaal ja on selle liikmesriigi maksuresidendid.."->"Dreyerid Dreyer"[dir=none];
  "kindlustatud Šveitsi sotsiaalkindlustusskeemis"->"Dreyerid Dreyer"[dir=none];
  "6. detsembri 2016. aasta otsusega 06/12/2016"->"maksuteates 31/10/2016"[dir=none];
  "Abikaasasid Dreyereid tasuma 2015. aastal investeerimiskapitalilt saadud tulult üldist sotsiaalkindlustusmakset, sotsiaalvõla hüvitamise makset, sotsiaalmaksu ja selle lisamakset ning solidaarsusmaksu.."->"Prantsuse maksuhaldur"[dir=none];
}
Judgment of the Court (Seventh Chamber) of 14 March 2019.
Ministre de l'Action et des Comptes publics v Mr and Mrs Raymond Dreyer.
Request for a preliminary ruling from the Cour administrative d'appel de Nancy.
Reference for a preliminary ruling — Social security — Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Regulation (EC) No 883/2004 — Article 3 — Matters covered — Levies on income from assets charged to a French resident insured under the Swiss social security scheme — Levies apportioned for the funding of two benefits administered by the French National Solidarity Fund for Independent Living — Direct and sufficiently relevant link with certain branches of social security — Definition of ‘social security benefit’ — Individual assessment of an applicant’s personal needs — Taking into account the applicant’s resources in calculating the amount of the benefits.
Case C-372/26 (2019)
Language: French

Les époux Dreyer sont des ressortissants français, résidant en France et fiscalement domiciliés dans cet État membre. M. Dreyer, aujourd’hui retraité, a effectué sa carrière professionnelle en Suisse, et son épouse ainsi que lui-même sont affiliés au régime de sécurité sociale suisse.
Par avis de mise en recouvrement du 31 octobre 2016, confirmé par décision du 6 décembre 2016, l’administration fiscale française a assujetti les époux Dreyer, au titre de revenus du patrimoine perçus en France au cours de l’année 2015 sous forme de revenus de capitaux mobiliers, à la contribution sociale généralisée, à la contribution au remboursement de la dette sociale, au prélèvement social et à sa contribution additionnelle ainsi qu’au prélèvement de solidarité (ci-après, ensemble, les « contributions et prélèvements en cause »). Ces derniers concourent à financer trois organismes français, à savoir le fonds de solidarité vieillesse (ci-après le « FSV »), la caisse d’amortissement de la dette sociale (ci-après la « CADES ») et la caisse nationale de solidarité pour l’autonomie (ci-après la « CNSA »).

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Les époux Dreyer Dreyer"[shape=doubleoctagon];
  "l’administration fiscale française"[shape=doubleoctagon];
    
  "l’administration fiscale française"->"avis de mise en recouvrement 31/10/2016";
  "avis de mise en recouvrement 31/10/2016"->"Les époux Dreyer Dreyer";
  "résidant en France et fiscalement domiciliés dans cet État membre.."->"Les époux Dreyer Dreyer"[dir=none];
  "sont affiliés au régime de sécurité sociale suisse."->"Les époux Dreyer Dreyer"[dir=none];
  "décision du 6 décembre 2016 06/12/2016"->"avis de mise en recouvrement 31/10/2016"[dir=none];
  "Ils sont assujettis à la contribution sociale généralisée, à la contribution au remboursement de la dette sociale, au prélèvement social et à sa contribution additionnelle ainsi qu’au prélèvement de solidarité.."->"l’administration fiscale française"[dir=none];
}
Judgment of the Court (Seventh Chamber) of 14 March 2019.
Ministre de l'Action et des Comptes publics v Mr and Mrs Raymond Dreyer.
Request for a preliminary ruling from the Cour administrative d'appel de Nancy.
Reference for a preliminary ruling — Social security — Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Regulation (EC) No 883/2004 — Article 3 — Matters covered — Levies on income from assets charged to a French resident insured under the Swiss social security scheme — Levies apportioned for the funding of two benefits administered by the French National Solidarity Fund for Independent Living — Direct and sufficiently relevant link with certain branches of social security — Definition of ‘social security benefit’ — Individual assessment of an applicant’s personal needs — Taking into account the applicant’s resources in calculating the amount of the benefits.
Case C-372/28 (2019)
Language: Italian

I coniugi Dreyer sono cittadini francesi, residenti in Francia e fiscalmente domiciliati in tale Stato membro. Il sig. Dreyer, attualmente in pensione, compiva la propria carriera professionale in Svizzera ed è iscritto, al pari della moglie, al regime di sicurezza sociale svizzero.
Con avviso di accertamento del 31 ottobre 2016, confermato con decisione del 6 dicembre 2016, l’amministrazione finanziaria francese assoggettava i coniugi Dreyer, per i redditi patrimoniali percepiti in Francia nell’anno 2015 sotto forma di redditi da capitali mobiliari, al contributo sociale generalizzato, al contributo al rimborso del debito sociale, al prelievo sociale e alla relativa contribuzione integrativa nonché al prelievo di solidarietà (in prosieguo, congiuntamente: i «contributi e i prelievi di cui trattasi»). Questi ultimi concorrono a finanziare tre organismi francesi, vale a dire il Fonds de solidarité vieillesse (Fondo di solidarietà per la vecchiaia; in prosieguo: il «FSV»), la Caisse d’amortissement de la dette sociale (Cassa di ammortamento del debito sociale; in prosieguo: la «CADES») e la Cassa nazionale di solidarietà per l’autonomia; in prosieguo: la «CNSA».

Legal relationship diagram (Graphviz):
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  "l’amministrazione finanziaria francese"->"avviso di accertamento 31/10/2016";
  "avviso di accertamento 31/10/2016"->"I coniugi Dreyer Dreyer";
  "residenti in Francia e fiscalmente domiciliati in tale Stato membro."->"I coniugi Dreyer Dreyer"[dir=none];
  "iscritto, al pari della moglie, al regime di sicurezza sociale svizzero."->"I coniugi Dreyer Dreyer"[dir=none];
  "decisione del 6 dicembre 2016 06/12/2016"->"avviso di accertamento 31/10/2016"[dir=none];
  "I coniugi Dreyer erano soggetti al contributo sociale generalizzato, al contributo al rimborso del debito sociale, al prelievo sociale e alla relativa contribuzione integrativa e al prelievo di solidarietà.."->"l’amministrazione finanziaria francese"[dir=none];
}
Judgment of the Court (Seventh Chamber) of 14 March 2019.
Ministre de l'Action et des Comptes publics v Mr and Mrs Raymond Dreyer.
Request for a preliminary ruling from the Cour administrative d'appel de Nancy.
Reference for a preliminary ruling — Social security — Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Regulation (EC) No 883/2004 — Article 3 — Matters covered — Levies on income from assets charged to a French resident insured under the Swiss social security scheme — Levies apportioned for the funding of two benefits administered by the French National Solidarity Fund for Independent Living — Direct and sufficiently relevant link with certain branches of social security — Definition of ‘social security benefit’ — Individual assessment of an applicant’s personal needs — Taking into account the applicant’s resources in calculating the amount of the benefits.
Case C-372/29 (2019)
Language: Latvian

Dreyer laulātais pāris ir Francijas valstspiederīgie, kuru dzīvesvieta un fiskālā rezidence ir Francijā. R. Dreyer, kurš šobrīd ir pensionējies, visu savu profesionālā darba mūžu ir pavadījis Šveicē, un gan viņš, gan viņa laulātā ir Šveices sociālā nodrošinājuma sistēmas dalībnieki.
Ar 2016. gada 31. oktobra nodokļa paziņojumu, kas tika apstiprināts ar 2016. gada 6. decembra lēmumu, Francijas nodokļu iestāde uzdeva Dreyer laulātajam pārim veikt vispārējo sociālo iemaksu, sociālā parāda samazināšanas iemaksu, sociālo iemaksu un tā papildiemaksu, kā arī solidaritātes maksājumu (turpmāk tekstā – “strīdus iemaksas un maksājumi”) par 2015. gadā Francijā gūtajiem ienākumiem no kapitāla pieauguma. Ar tiem ir paredzēts finansēt šādus trīs Francijas fondus – Fonds de solidarité vieillesse [Vecuma solidaritātes fondu] (turpmāk tekstā – “FVS”), Caisse d’amortissement de la dette sociale [Sociālā parāda samazināšanas fondu] (turpmāk tekstā – “CADES”) un Caisse nationale de solidarité pour l’autonomie [Valsts fondu līdzatbildībai par patstāvību] (turpmāk tekstā – “CNSA”).

Legal relationship diagram (Graphviz):
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  "Dreyer laulātais pāris ir Francijas valstspiederīgie, kuru dzīvesvieta un fiskālā rezidence ir Francijā.."->"Dreyer laulātais pāris Dreyer"[dir=none];
  "Šveices sociālā nodrošinājuma sistēmas dalībnieki"->"Dreyer laulātais pāris Dreyer"[dir=none];
  "2016. gada 6. decembra lēmumu 06/12/2016"->"nodokļa paziņojumu 31/10/2016"[dir=none];
  "Dreyer laulātajam pārim veikt vispārējo sociālo iemaksu, sociālā parāda samazināšanas iemaksu, sociālo iemaksu un tā papildiemaksu, kā arī solidaritātes maksājumu."->"Francijas nodokļu iestāde"[dir=none];
}
Judgment of the Court (Seventh Chamber) of 14 March 2019.
Ministre de l'Action et des Comptes publics v Mr and Mrs Raymond Dreyer.
Request for a preliminary ruling from the Cour administrative d'appel de Nancy.
Reference for a preliminary ruling — Social security — Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Regulation (EC) No 883/2004 — Article 3 — Matters covered — Levies on income from assets charged to a French resident insured under the Swiss social security scheme — Levies apportioned for the funding of two benefits administered by the French National Solidarity Fund for Independent Living — Direct and sufficiently relevant link with certain branches of social security — Definition of ‘social security benefit’ — Individual assessment of an applicant’s personal needs — Taking into account the applicant’s resources in calculating the amount of the benefits.
Case C-372/30 (2019)
Language: Lithuanian

Sutuoktiniai Dreyer yra Prancūzijos piliečiai, gyvenantys Prancūzijoje ir šioje valstybėje narėje turintys nuolatinę gyvenamąją vietą mokesčių tikslais. R. Dreyer šiuo metu yra pensininkas; savo profesinę veiklą jis vykdė Šveicarijoje, taigi jis ir jo sutuoktinė buvo apdrausti Šveicarijos socialiniu draudimu.
2016 m. spalio 31 d. pranešimu dėl išieškojimo, kuris patvirtintas 2016 m. gruodžio 6 d. sprendimu, Prancūzijos mokesčių administratorius pritaikė sutuoktinių Dreyer pajamoms iš kilnojamojo turto, įgyto 2015 metais Prancūzijoje, bendrąją socialinę įmoką, įmoką socialinei skolai padengti, socialinę įmoką ir šią įmoką papildančią įmoką bei solidarumo įmoką (toliau kartu – nagrinėjamos įmokos). Šios įmokos skirtos trims Prancūzijos institucijoms, t. y. Fonds de solidarité vieillesse (Senatvės solidarumo fondas) (toliau – FSV), Caisse d’amortissement de la dette sociale (Socialinės skolos padengimo fondas) (toliau – CADES) ir Caisse nationale de solidarité pour l’autonomie (Nacionalinis solidarumo dėl savarankiškumo fondas) (toliau – CNSA), finansuoti.

Legal relationship diagram (Graphviz):
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  "pranešimu dėl išieškojimo 31/10/2016"->"Sutuoktiniai Dreyer Dreyer";
  "Gyvenantys Prancūzijoje ir šioje valstybėje narėje turintys nuolatinę gyvenamąją vietą mokesčių tikslais.."->"Sutuoktiniai Dreyer Dreyer"[dir=none];
  "Apdrausti Šveicarijos socialiniu draudimu"->"Sutuoktiniai Dreyer Dreyer"[dir=none];
  "sprendimu 06/12/2016"->"pranešimu dėl išieškojimo 31/10/2016"[dir=none];
  "Jie yra bendrosios socialinės įmokos, įmokos socialinei skolai padengti, socialinės įmokos ir papildomos įmokos, bei solidarumo įmokos objektas.."->"Prancūzijos mokesčių administratorius"[dir=none];
}
Judgment of the Court (Seventh Chamber) of 14 March 2019.
Ministre de l'Action et des Comptes publics v Mr and Mrs Raymond Dreyer.
Request for a preliminary ruling from the Cour administrative d'appel de Nancy.
Reference for a preliminary ruling — Social security — Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Regulation (EC) No 883/2004 — Article 3 — Matters covered — Levies on income from assets charged to a French resident insured under the Swiss social security scheme — Levies apportioned for the funding of two benefits administered by the French National Solidarity Fund for Independent Living — Direct and sufficiently relevant link with certain branches of social security — Definition of ‘social security benefit’ — Individual assessment of an applicant’s personal needs — Taking into account the applicant’s resources in calculating the amount of the benefits.
Case C-372/33 (2019)
Language: Dutch

De echtgenoten Dreyer zijn Franse onderdanen die in Frankrijk wonen en aldaar fiscaal ingezetenen zijn. Dreyer, die thans gepensioneerd is, heeft zijn loopbaan in Zwitserland doorgebracht. Zowel zijn echtgenote als hijzelf is bij de Zwitserse socialezekerheidsregeling aangesloten.
Bij navorderingsaanslag van 31 oktober 2016, die werd bevestigd bij besluit van 6 december 2016, heeft de Franse belastingdienst de echtgenoten Dreyer, op grond van de in 2015 in Frankrijk in de vorm van inkomsten uit kapitaal geïnde inkomsten uit vermogen, onderworpen aan de algemene sociale bijdrage, aan de bijdrage ter vereffening van de sociale schuld, aan de sociale heffing en de daarbij horende extra bijdrage en aan de solidariteitsheffing (hierna tezamen: „betrokken bijdragen en heffingen”). Deze laatste strekken gezamenlijk tot financiering van drie Franse instanties, namelijk het Fonds de solidarité vieillesse (solidariteitsfonds voor ouderen; hierna: „FSV”), de Caisse d’amortissement de la dette sociale (fonds voor de afbetaling van sociale schuld; hierna: „CADES”) en de Caisse nationale de solidarité pour l’autonomie (nationaal solidariteitsfonds voor zelfstandigheid; hierna: „CNSA”).

Legal relationship diagram (Graphviz):
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  "navorderingsaanslag 31/10/2016"->"De echtgenoten Dreyer Dreyer";
  "Franse onderdanen die in Frankrijk wonen en aldaar fiscaal ingezetenen zijn.."->"De echtgenoten Dreyer Dreyer"[dir=none];
  "bij de Zwitserse socialezekerheidsregeling aangesloten."->"De echtgenoten Dreyer Dreyer"[dir=none];
  "besluit van 6 december 2016 06/12/2016"->"navorderingsaanslag 31/10/2016"[dir=none];
  "Ze zijn onderworpen aan de algemene sociale bijdrage, aan de bijdrage ter vereffening van de sociale schuld, aan de sociale heffing en de daarbij horende extra bijdrage en aan de solidariteitsheffing.."->"de Franse belastingdienst"[dir=none];
}
Judgment of the Court (Seventh Chamber) of 14 March 2019.
Ministre de l'Action et des Comptes publics v Mr and Mrs Raymond Dreyer.
Request for a preliminary ruling from the Cour administrative d'appel de Nancy.
Reference for a preliminary ruling — Social security — Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Regulation (EC) No 883/2004 — Article 3 — Matters covered — Levies on income from assets charged to a French resident insured under the Swiss social security scheme — Levies apportioned for the funding of two benefits administered by the French National Solidarity Fund for Independent Living — Direct and sufficiently relevant link with certain branches of social security — Definition of ‘social security benefit’ — Individual assessment of an applicant’s personal needs — Taking into account the applicant’s resources in calculating the amount of the benefits.
Case C-372/35 (2019)
Language: Portuguese

Os cônjuges Dreyer são nacionais franceses, residentes em França e com domicílio fiscal nesse Estado‑Membro. R. Dreyer, atualmente reformado, fez toda a sua carreira profissional na Suíça e tanto ele como a sua mulher estão inscritos no regime de segurança social suíço.
Por aviso de liquidação de 31 de outubro de 2016, confirmado por decisão de 6 de dezembro de 2016, a Administração Tributária francesa submeteu os cônjuges Dreyer, pelos rendimentos patrimoniais recebidos em França, em 2015, sob a forma de rendimentos de capitas mobiliários, à contribuição social generalizada, à contribuição para o reembolso da dívida social, à imposição social e à contribuição adicional, bem como à contribuição de solidariedade (a seguir, em conjunto, «contribuições e imposições em causa»). Estas últimas contribuem para o financiamento de três organismos franceses, a saber, o fonds de solidarité vieillesse (Fundo de Solidariedade na Velhice; a seguir «FSV»), a caisse d’amortissement de la dette sociale (Caixa de Amortização da Dívida Social; a seguir «CADES») e a caisse nationale de solidarité pour l’autonomie (Caixa Nacional de Solidariedade para a Autonomia; a seguir «CNSA»).

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  "aviso de liquidação 31/10/2016"->"Os cônjuges Dreyer Dreyer";
  "residentes em França e com domicílio fiscal nesse Estado‑Membro."->"Os cônjuges Dreyer Dreyer"[dir=none];
  "estão inscritos no regime de segurança social suíço."->"Os cônjuges Dreyer Dreyer"[dir=none];
  "decisão de 6 de dezembro de 2016 06/12/2016"->"aviso de liquidação 31/10/2016"[dir=none];
  "Os cônjuges Dreyer foram submetidos à contribuição social generalizada, à contribuição para o reembolso da dívida social, à imposição social e à contribuição adicional, bem como à contribuição de solidariedade.."->"a Administração Tributária francesa"[dir=none];
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Judgment of the Court (Seventh Chamber) of 14 March 2019.
Ministre de l'Action et des Comptes publics v Mr and Mrs Raymond Dreyer.
Request for a preliminary ruling from the Cour administrative d'appel de Nancy.
Reference for a preliminary ruling — Social security — Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Regulation (EC) No 883/2004 — Article 3 — Matters covered — Levies on income from assets charged to a French resident insured under the Swiss social security scheme — Levies apportioned for the funding of two benefits administered by the French National Solidarity Fund for Independent Living — Direct and sufficiently relevant link with certain branches of social security — Definition of ‘social security benefit’ — Individual assessment of an applicant’s personal needs — Taking into account the applicant’s resources in calculating the amount of the benefits.
Case C-372/37 (2019)
Language: Slovak

Manželia Dreyerovci sú francúzskymi štátnymi príslušníkmi s bydliskom vo Francúzsku a s daňovým domicilom v tomto členskom štáte. Pán Dreyer, ktorý je v súčasnosti na dôchodku, bol profesionálne činný vo Švajčiarsku, a spolu so svojou manželkou je poistený vo švajčiarskom systéme sociálneho zabezpečenia.
Oznámením o začatí vymáhania z 31. októbra 2016, ktoré bolo potvrdené rozhodnutím zo 6. decembra 2016, francúzska daňová správa vyrubila manželom Dreyerovcom z titulu príjmov z majetku dosiahnutých vo Francúzsku v roku 2015 vo forme príjmov z kapitálového majetku, všeobecný sociálny príspevok, príspevok na úhradu sociálneho dlhu, k sociálnym odvodom a dodatočným príspevkom, ako aj solidárny odvod (ďalej spolu len „sporné príspevky a odvody“). Posledné uvedené spoločne slúžia na financovanie troch francúzskych orgánov, a to konkrétne Fonds de solidarité vieillesse (Fond solidarity v starobe, ďalej len „FSV“), Caisse d’amortissement de la dette sociale (Fond pre amortizáciu sociálneho dlhu, ďalej len „CADES“), a Caisse nationale de solidarité pour l’autonomie (Národný fond solidarity pre osobnú nezávislosť, ďalej len „CNSA“).

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  "Manželia Dreyerovci sú francúzskymi štátnymi príslušníkmi s bydliskom vo Francúzsku a s daňovým domicilom v tomto členskom štáte.."->"Manželia Dreyerovci Dreyer"[dir=none];
  "poistený vo švajčiarskom systéme sociálneho zabezpečenia."->"Manželia Dreyerovci Dreyer"[dir=none];
  "rozhodnutím zo 6. decembra 2016 06/12/2016"->"Oznámením o začatí vymáhania 31/10/2016"[dir=none];
  "Sú predmetom všeobecného sociálneho príspevku, príspevku na úhradu sociálneho dlhu, sociálneho odvodu a dodatočného príspevku, ako aj solidárneho odvodu.."->"francúzska daňová správa"[dir=none];
}
Judgment of the Court (Seventh Chamber) of 14 March 2019.
Ministre de l'Action et des Comptes publics v Mr and Mrs Raymond Dreyer.
Request for a preliminary ruling from the Cour administrative d'appel de Nancy.
Reference for a preliminary ruling — Social security — Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Regulation (EC) No 883/2004 — Article 3 — Matters covered — Levies on income from assets charged to a French resident insured under the Swiss social security scheme — Levies apportioned for the funding of two benefits administered by the French National Solidarity Fund for Independent Living — Direct and sufficiently relevant link with certain branches of social security — Definition of ‘social security benefit’ — Individual assessment of an applicant’s personal needs — Taking into account the applicant’s resources in calculating the amount of the benefits.
Case C-372/38 (2019)
Language: Slovenian

Zakonca Dreyer sta francoska državljana, ki stalno prebivata v Franciji, v tej državi članici pa imata tudi davčno rezidentstvo. G. Dreyer, ki je zdaj upokojen, je poklicno kariero opravil v Švici, oba z ženo pa sta bila vključena v švicarski sistem socialne varnosti.
Francoski davčni organi so z odločbo o odmeri z dne 31. oktobra 2016, ki je bila potrjena z odločbo z dne 6. decembra 2016, odločili, da sta zakonca Dreyer – iz naslova dohodka od premoženja, prejetega v Franciji v letu 2015 v obliki dohodkov iz kapitala – zavezanca za plačilo splošnega socialnega prispevka, prispevka za vračilo socialnega dolga, socialnega odtegljaja in dodatnega prispevka k njemu ter solidarnostnega prispevka (v nadaljevanju: skupaj: zadevni prispevki in odtegljaji). Zadnjenavedeni pomagajo pri financiranju treh francoskih organizacij, in sicer Fonds de solidarité vieillesse (solidarnostni sklad za starost; v nadaljevanju: FSV), Caisse d’amortissement de la dette sociale (sklad za odplačilo socialnega dolga; v nadaljevanju: CADES) in Caisse nationale de solidarité pour l’autonomie (državni solidarnostni sklad za samostojnost; v nadaljevanju: CNSA).

Legal relationship diagram (Graphviz):
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  "odločbo o odmeri z dne 31. oktobra 2016, ki je bila potrjena z odločbo z dne 6. decembra 2016 06/12/2016"->"odločbo o odmeri 31/10/2016"[dir=none];
  "Sta zavezanca za plačilo splošnega socialnega prispevka, prispevka za vračilo socialnega dolga, socialnega odtegljaja in dodatnega prispevka k njemu ter solidarnostnega prispevka.."->"Francoski davčni organi"[dir=none];
}