Traduction de «sous-direction des affaires spéciales i » (Français → Anglais) :

Are the Member States obliged to apply the rounding-up rule in Article 175(1) of Council Directive 2006/112/EC on the common system of value added tax in the case of an input tax adjustment made in accordance with Article 184 et seq. of that directive in cases where the deductible proportion within the meaning of Article 175(1) of that directive is calculated in accordance with one of the special methods set out in headings (a), (b), (c) or (d) of Article 173(2) of that directive or in accordance with headings (a), (b), (c) or (d) of ...[+++]the third subparagraph of Article 17(5) of Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment?

Where, in circumstances such as those in the case at issue, such goods are subsequently placed under a duty suspension arrangement, must those goods then be regarded as having been imported within the meaning of Article 5(3)(c) of Directive 89/104/EEC (3) (now Directive 2008/95/EC) (4), with the result that there is ‘[use] (of the sign) in the course of trade’ that can be prohibited by the trade mark proprietor pursuant to Article 5(1) of that directive?

6. When assessing the technical and financial capabilities of an applicant for a licence, special attention shall be paid to any environmentally sensitive marine and coastal environments, in particular ecosystems which play an important role in mitigation and adaptation to climate change, such as salt marshes and sea grass beds, and marine protected areas, such as special areas of conservation pursuant to the Council Directive 92/4 ...[+++]3/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora , special protection areas pursuant to the Directive 2009/147/EC of the European Parliament and of the Council of 30 November 2009 on the conservation of wild birds , and marine protected areas as agreed by the Union or Member States concerned within the framework of any international or regional agreements to which they are a party.

6. When assessing the technical and financial capabilities of an applicant for a licence, special attention shall be paid to any environmentally sensitive marine and coastal environments, in particular ecosystems which play an important role in mitigation and adaptation to climate change, such as salt marshes and sea grass beds, and marine protected areas, such as special areas of conservation pursuant to the Council Directive 92/4 ...[+++]3/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora (21), special protection areas pursuant to the Directive 2009/147/EC of the European Parliament and of the Council of 30 November 2009 on the conservation of wild birds (22), and marine protected areas as agreed by the Union or Member States concerned within the framework of any international or regional agreements to which they are a party.

Transportable pressure equipment shall be understood as including gas cartridges (UN No 2037) and excluding aerosols (UN No 1950), open cryogenic receptacles, gas cylinders for breathing apparatus, fire extinguishers (UN No 1044), transportable pressure equipment exempted according to 1.1.3.2 of the Annexes to Directive 2008/68/EC and transportable pressure equipment exempted from the rules for construction and testing of packaging according to special provision ...[+++]s in 3.3 of the Annexes to Directive 2008/68/EC;

(10) Whereas lawyers covered by this Directive should be permitted to give legal advice in particular on the law of their home Member States, on Community law, on international law and on the law of the host Member State; whereas this is already allowed as regards the provision of services under Council Directive 77/249/EEC of 22 March 1977 to facilitate the effective excercise by lawyers of freedom to provide services (5); whereas, however, provision should be made, as in Directive 77/249/EEC, for the option of excluding from the activities of lawyers practising under their home-country professional titles in the United Kingdom and Ireland the preparation of certain formal documents in the conveyancing and probate spheres; whereas this Directive ...[+++]in no way affects the provisions under which, in every Member State, certain activities are reserved for professions other than the legal profession; whereas the provision in Directive 77/249/EEC concerning the possibility of the host Member State to require a lawyer practising under his home-country professional title to work in conjunction with a local lawyer when representing or defending a client in legal proceedings should also be incorporated in this Directive; whereas that requirement must be interpreted in the light of the case law of the Court of Justice of the European Communities, in particular its judgment of 25 February 1988 in Case 427/85, Commission v. Germany (6);