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Πρώτη θετική απόφαση διαδικασίας Ασφαλιστικών Μέτρων με την οποία υποχρεούται ΔΗΜΟΣ / ΟΡΓΑΝΙΣΜΟΣ ΤΟΠΙΚΗΣ ΑΥΤΟΔΙΟΙΚΗΣΗΣ να απασχολεί και να μισθοδοτεί εργαζόμενους σε δομές φιλοξενίας και ΜΑΛΙΣΤΑ ΜΕΧΡΙ ΤΗΝ ΕΚΔΟΣΗ ΤΕΛΕΣΙΔΙΚΗΣ ΑΠΟΦΑΣΗΣ επί της κυρίας αγωγής τους (μέχρι δηλαδή να αποφασίσει το ΕΦΕΤΕΙΟ ΑΘΗΝΩΝ, εξέλιξη που συνεπάγεται την παραμονή, απασχόληση και μισθοδότησή τους για πολλά χρόνια ) εκδόθηκε από το Πρωτοδικείο Αθηνών.
 Οι δεκαεπτά εργαζόμενοι, οι οποίοι είχαν ήδη ασκήσει τακτική αγωγή με το Δικηγορικό Γραφείο Δημήτρη Περπατάρη και Συνεργατών, μετά τις παλινδρομήσεις περί ανανέωσης ή όχι των συμβάσεων εργασίας των εργαζομένων Β’ και Γ’ Κύκλου στις Δομές , αποφάσισαν να αναθέσουν στο Δικηγορικό Γραφείο και τη προσπάθεια παραμονής τους με επείγουσα δικαστική διαδικασία ώστε να μην απομακρυνθούν από την εργασία τους στο Δήμο.
 Το Δικαστήριο με την απόφασή του 3880/2019 Διαδικασίας Ασφαλιστικών Μέτρων έκρινε ότι αληθής εργοδότης τους είναι ο ΔΗΜΟΣ ΛΑΥΡΕΩΤΙΚΗΣ και έκανε δεκτή την αίτησή τους.
 Όπως δήλωσε ο Πληρεξούσιος Δικηγόρος τους ΔΙΚΗΓΟΡΟΣ ΣΤΟΝ ΑΡΕΙΟ ΠΑΓΟ ΚΑΙ ΕΡΓΑΤΟΛΟΓΟΣ ΔΗΜΗΤΡΗΣ ΠΕΡΠΑΤΑΡΗΣ : «Μετά την απόφαση δικαίωσης των εργαζομένων του ΔΗΜΟΥ ΧΑΪΔΑΡΙΟΥ και η ΑΠΟΦΑΣΗ ΑΥΤΗ αποδίδει νομολογιακά ισότιμα δικαιώματα στους εργαζομένους αυτούς και σπάει τον φαύλο κύκλο της εργασιακής ανασφάλειας των ΔΗΘΕΝ «ωφελουμένων μέσω ΟΑΑΕΔ ανέργων» που στην πραγματικότητα είναι συμβασιούχοι εργαζόμενοι ΜΕ ΠΛΗΡΕΙΣ ΕΡΓΑΣΙΑΚΕΣ ΥΠΟΧΡΕΩΣΕΙΣ ΚΑΙ αδιαμφισβήτητα όπως δέχθηκε και το Δικαστήριο ΚΑΛΥΠΤΟΥΝ ΠΑΓΙΕΣ ΚΑΙ ΔΙΑΡΚΕΙΣ ΑΝΑΓΚΕΣ τόσο των Δήμων όσο και του ΕΛΛΗΝΙΚΟΥ ΔΗΜΟΣΙΟΥ.
 την Κυριακή, Αυγούστου 11, 2019
 Πρωτοδικείο Αθηνών: Θετική απόφαση για συμβασιούχους Κοινωφελούς Εργασίας του ΟΑΕΔ
 την Πέμπτη, Μαΐου 09, 2019
 ΙΣΤΟΡΙΚΗ ΑΠΟΦΑΣΗ ΤΟΥ ΕΦΕΤΕΙΟΥ ΑΘΗΝΩΝ (Η ΠΡΩΤΗ ΤΕΛΕΣΙΔΙΚΗ) ΔΙΚΑΙΩΝΕΙ ΔΗΜΟΣΙΟΓΡΑΦΟ ΤΗΣ ΕΡΤ
 ΙΣΤΟΡΙΚΗ ΑΠΟΦΑΣΗ ΤΟΥ ΕΦΕΤΕΙΟΥ ΑΘΗΝΩΝ (Η ΠΡΩΤΗ ΤΕΛΕΣΙΔΙΚΗ) ΔΙΚΑΙΩΝΕΙ ΔΗΜΟΣΙΟΓΡΑΦΟ ΠΟΥ ΔΕΝ ΕΙΧΕ ΠΡΟΣΛΗΦΘΕΙ ΣΤΗ ΔΙΑΔΙΑΚΣΙΑ ΤΗΣ ΠΡΟΚΗΡΥΞΗΣ Α1/2014 ΤΑΚΤΙΚΟΥ ΠΡΟΣΩΠΙΚΟΥ ΤΗΣ ΕΡΤ ΠΟΥ ΑΦΟΡΟΥΣΕ ΣΤΗΝ ΠΡΟΣΛΗΨΗ 132 ΔΗΜΟΣΙΟΓΡΑΦΩΝ ΜΕ ΣΥΜΒΑΣΕΙΣ ΑΟΡΙΣΤΟΥ ΧΡΟΝΟΥ.
 ΕΝ ΣΥΝΕΧΕΙΑ ΚΑΙ ΛΟΓΩ ΤΩΝ ΓΝΩΣΤΩΝ ΕΞΕΛΙΞΕΩΝ ΣΤΗ ΔΗΜΟΣΙΑ ΤΗΛΕΟΡΑΣΗ (ΜΑΥΡΟ ΣΤΗΝ ΕΡΤ ΚΑΙ ΝΟΜΟΘΕΤΙΚΗ ΕΠΑΝΑΛΕΙΤΟΥΡΓΙΑ ΤΗΣ) ΔΕΝ ΕΙΧΕ ΓΙΝΕΙ ΑΠΟΔΕΚΤΗ ΩΣ ΕΠΙΤΥΧΟΥΣΑ ΠΡΟΣΛΗΠΤΕΑ.
 ΤΟ ΕΦΕΤΕΙΟ ΑΠΕΡΡΙΨΕ ΣΧΕΤΙΚΗ ΕΦΕΣΗ ΤΗΣ ΕΡΓ Α.Ε. ΔΙΚΑΙΩΣΕ ΠΛΗΡΩΣ ΤΗ ΔΗΜΟΣΙΟΓΡΑΦΟ ΚΑΙ ΕΠΙΒΕΒΑΙΩΣΕ ΤΗΝ ΘΕΤΙΚΗ ΓΙ ΑΥΤΗΝ ΠΡΩΤΟΔΙΚΗ ΑΠΟΦΑΣΗ ΤΟΥ ΜΟΝΟΜΕΛΟΥΣ ΠΡΩΤΟΔΙΚΕΙΟΥ ΑΘΗΝΩΝ .
 ΠΑΡΑΤΑΣΙΟΥΧΟΙ ΧΑΛΚΙΔΑΣ ΠΟΥ ΚΕΡΔΙΣΑΝ ΠΡΟΣΩΡΙΝΗ ΔΙΑΤΑΓΗ ΜΕ ΤΟΝ ΠΛΗΡΕΞΟΥΣΙΟ ΔΙΚΗΓΟΡΟ ΤΟΥΣ ΔΗΜΗΤΡΗ ΠΕΡΠΑΤΑΡΗ
 EKΔΙΚΑΣΤΗΚE ΣΤΙΣ 20/3/2019 H AITHΣΗ ΧΟΡΗΓΗΣΗΣ ΠΡΟΣΩΡΙΝΗΣ ΔΙΑΤΑΓΗΣ ΚΑΙ ΔΙΚΑΙΩΘΗΚΑΝ ΔΙΚΑΣΤΙΚΑ 53 ΠΑΡΑΤΑΣΙΟΥΧΟΙ ΕΡΓΑΖΟΜΕΝΟΙ ΣΤΗΝ ΚΑΘΑΡΙΣΟΤΗΤΑ ΤΟΥ ΔΗΜΟΥ ΧΑΛΚΙΔΑΣ ΑΦΟΥ ΤΟΥΣ ΧΟΡΗΓΗΘΚΕ ΠΡΟΣΩΡΙΝΗ ΔΙΑΤΑΓΗ ΕΠΑΝΟΔΟΥ ΚΑΙ ΠΑΡΑΜΟΝΗΣ ΣΤΗΝ ΕΡΓΑΣΙΑ ΤΟΥΣ ΜΕΧΡΙ ΤΟΝ ΙΟΥΝΙΟ ΠΟΥ ΘΑ ΔΙΚΑΣΤΕΙ Η ΚΥΡΙΑ ΑΙΤΗΣΗ ΑΣΦΑΛΙΣΤΙΚΩΝ ΜΕΤΡΩΝ ΤΟΥΣ.
 ΣΤΗΝ ΦΩΤΟΓΡΑΦΙΑ ΜΕ ΤΟΝ ΠΛΗΡΕΞΟΥΣΙΟ ΔΙΚΗΓΟΡΟ ΤΟΥΣ ΕΡΓΑΤΟΛΟΓΟ ΔΗΜΗΤΡΗ ΠΕΡΠΑΤΑΡΗ ΕΞΩ ΑΠΟ ΤΟ ΚΤΙΤΙΟ ΤΟΥ ΠΡΩΤΟΔΙΚΕΙΟΥ ΧΑΛΚΙΔΑΣ ΑΜΕΣΩΣ ΜΕΤΑ ΤΗ ΔΗΜΟΣΙΕΥΣΗ ΤΗΣ ΘΕΤΙΚΗΣ ΓΙ' ΑΥΤΟΥΣ ΑΠΟΦΑΣΗΣ ΤΟΥ ΔΙΚΑΣΤΗΡΙΟΥ.
 ΕΦΕΤΕΙΑΚΗ ΑΠΟΦΑΣΗ ΔΙΚΑΙΩΝΕΙ ΣΥΜΒΑΣΙΟΥΧΟ ΕΡΓΑΖΟΜΕΝΗΣ ΤΗΝ ΚΑΘΑΡΙΟΤΗΤΑ ΑΝΑΤΡΕΠΟΝΤΑΣ ΠΡΩΤΟΔΙΚΗ ΑΡΝΗΤΙΚΗ ΑΠΟΦΑΣΗ ΤΟΥ ΜΟΝΟΜΕΛΟΥΣ ΠΡΩΤΟΔΙΚΕΙΟΥ ΑΘΗΝΩΝ – Η ΠΛΕΟΝ ΠΡΟΣΦΑΤΗ ΘΕΤΙΚΗ ΤΕΛΕΣΙΔΙΚΗ ΑΠΟΦΑΣΗ ΤΟΥ ΕΦΕΤΕΙΟΥ ΑΘΗΝΩΝ
 ΜΕ ΠΟΛΥ ΠΡΟΣΦΑΤΗ ΤΕΛΕΣΙΔΙΚΗ ΑΠΟΦΑΣΗ ΤΟΥ ΤΟ ΕΦΕΤΕΙΟ ΑΘΗΝΩΝ ΔΙΚΑΙΩΣΕ ΣΥΜΒΑΣΙΟΥΧΟ ΕΡΓΑΖΟΜΕΝΗ ΤΟΥ ΔΗΜΟΥ ΑΙΓΑΛΕΩ Η ΟΠΟΙΑ ΑΝ ΚΑΙ ΕΙΧΕ ΑΡΝΗΤΙΚΗ ΑΠΟΦΑΣΗ ΣΕ ΠΡΩΤΟ ΒΑΘΜΟ (ΠΡΩΤΟΔΙΚΕΙΟ) ΤΟ ΔΙΚΑΣΤΗΡΙΟ ΔΙΑΓΝΩΣΚΟΝΤΑΣ ΤΗΝ ΚΑΛΥΨΗ ΠΑΓΙΩΝ ΚΑΙ ΔΙΑΡΚΩΝ ΑΝΑΓΚΩΝ ΣΤΗΝ ΥΠΗΡΕΣΙΑ ΚΑΘΑΡΙΟΤΗΤΑΣ ΤΟΥ ΔΗΜΟΥ ΤΗ ΔΙΚΑΙΩΣΕ ΔΙΑΤΑΣΣΟΝΤΑΣ ΤΗΝ ΚΑΤΑΤΑΞΗ ΤΗΣ ΣΕ ΘΕΣΗ ΑΟΡΙΣΤΟΥ ΧΡΟΝΟΥ.
 ΠΛΗΡΕΞΟΥΣΙΟΣ ΔΙΚΗΓΟΡΣ: ΔΗΜΗΤΡΗΣ ΠΕΡΠΑΤΑΡΗΣ
 ΕΚΤΑΚΤΗ ΕΝΗΜΕΡΩΤΙΚΗ ΑΝΑΚΟΙΝΩΣΗ: ΠΡΩΤΗ ΔΙΚΑΣΤΙΚΗ ΑΠΟΦΑΣΗ ΔΙΚΑΙΩΣΗΣ ΤΩΝ ΑΠΛΗΡΩΤΩΝ ΚΑΘΑΡΙΣΤΡΙΩΝ ΤΟΥ ΟΑΕΔ
 ΤΟ ΕΙΡΗΝΟΔΙΚΕΙΟ ΑΘΗΝΩΝ ΔΙΚΑΙΩΣΕ ΣΗΜΕΡΑ ΤΡΙΤΗ 25 ΣΕΠΤΕΜΒΡΗ 2018 ΤΙΣ ΑΠΛΗΡΩΤΕΣ ΕΡΓΑΖΟΜΕΝΕΣ ΣΤΗN ΚΑΘΑΡΙΟΤΗΤΑ ΤΟΥ ΟΑΕΔ ΕΠΙΔΙΚΑΖΟΝΤΑΣ ΤΟ ΠΟΣΟ ΤΩΝ 80 % ΤΩΝ ΟΦΕΙΛΟΜΕΝΩΝ ΠΟΣΩΝ ΓΙΑ ΚΑΘΕ ΜΙΑ ΑΠΟ ΤΙΣ ΠΡΟΣΦΕΥΓΟΥΣΕΣ.
 ΘΑ ΑΚΟΛΟΥΘΗΣΕΙ ΤΟ ΔΙΚΑΣΤΗΡΙΟ ΤΩΝ ΑΣΦΑΛΙΣΤΙΚΩΝ ΜΕΤΡΩΝ ΓΙΑ ΤΟ ΥΠΟΛΟΙΠΟ ΟΦΕΙΛΟΜΕΝΟ ΠΟΣΟ ΤΟ ΟΠΟΙΟ ΠΡΟΣΔΙΟΡΙΣΤΗΚΕ ΓΙΑ ΤΙΣ 2 ΝΟΕΜΒΡΙΟΥ 2018 ΣΤΟ ΕΙΡΗΝΟΔΙΚΕΙΟ ΑΘΗΝΩΝ.
 ΣΤΗΝ ΕΚΔΙΚΑΣΗ ΠΑΡΑΣΤΑΘΗΚΑΝ ΟΙ ΠΛΗΡΕΞΟΥΣΙΟΙ ΔΙΚΗΓΟΡΟΙ ΤΩΝ ΕΡΓΑΖΟΜΕΝΩΝ ΔΗΜΗΤΡΗΣ ΠΕΡΠΑΤΑΡΗΣ ΚΑΙ ΗΛΙΑΣ ΑΛΕΥΡΑΣ Ο ΝΟΜΙΚΟΣ ΕΚΠΡΟΣΩΠΟΣ ΤΟΥ ΟΑΕΔ ΓΕΩΡΓΙΟΣ ΛΟΥΚΑΣ ΚΑΙ Ο ΠΡΟΕΔΡΟΣ ΤΗΣ ΟΜΟΣΠΟΝΔΙΑΣ ΕΡΓΑΖΟΜΕΝΩΝ ΓΙΩΡΓΟΣ ΜΑΚΡΑΚΗΣ ΩΣ ΜΑΡΤΥΡΑΣ.
 ΔΙΚΗΓΟΡΙΚΟ ΓΡΑΦΕΙΟ ΔΗΜΗΤΡΗ ΠΕΡΠΑΤΑΡΗ ΚΑΙ ΣΥΝΕΡΓΑΤΩΝ
 ΔΥΟ ΣΗΜΑΝΤΙΚEΣ ΔΙΚΑΣΤΙΚΕΣ ΑΠΟΦΑΣΕΙΣ ΔΙΚΑΙΩΝΟΥΝ για τα δεδουλευμένα εργαζομένους της ΕΘΝΟΣ Α.Ε.
 Οι πρώτες δικαστικές αποφάσεις, που ενθαρρύνουν κατασχέσεις σε άλλες εταιρείες του Ομίλου Μπόμπολα και συγκεκριμένα στις εταιρείες Άνωση Α.Ε και Κινηματογραφική Α.Ε. για οφειλές δεδουλευμένων της Έθνος Α.Ε. εκδόθηκαν πρόσφατα από το Ειρηνοδικείο Χαλανδρίου. Συγκεκριμένα, δικαιώθηκαν οι εργαζόμενοι της ΕΘΝΟΣ Α.Ε που ενώ προέβησαν σε κατασχέσεις στα χέρια των εν λόγω εταιρειών με το επιχείρημα ότι ανήκουν στον Όμιλο συμφερόντων Μπόμπολα και οι δύο εταιρείες αρνήθηκαν να κάνουν σχετική δήλωση αποδοχής των οικονομικών υποχρεώσεών τους, εν συνεχεία προσέφυγαν κατά της άρνησης θετικής δήλωσης ως ψευδούς.
 Το Δικαστήριο με δύο θετικές αποφάσεις κρίνει ψευδείς τις ως άνω αρνητικές δηλώσεις, κρίνοντας ότι οι εταιρείες όφειλαν να κάνουν θετική δήλωση κι επομένως να πληρώσουν τους απλήρωτους εργαζόμενους για τις οφειλές δεδουλευμένων της Έθνος Α.Ε. Επομένως, ανοίγει ο δρόμος για την χρηματική ικανοποίηση των εργαζομένων της εταιρείας η οποία, ως γνωστόν, επιχειρεί ανεπιτυχώς να τεθεί εν μια νυκτί σε κατάσταση πτώχευσης.
 Πληρεξούσιοι δικηγόροι εργαζομένων:
 Δημήτρης Περπατάρης – Ήλια Αλευρά
 ΔΙΚΑΙΩΣΗ ΣΥΜΒΑΣΙΟΥΧΟΥ ΕΚΠΑΙΔΕΥΤΙΚΟΥ ΤΟΥ ΟΑΕΔ
 ΜΕ ΑΠΟΦΑΣΗ ΤΟΥ ΤΟ ΜΟΝΟΜΕΛΕΣ ΠΡΩΤΟΔΙΚΕΙΟ ΑΘΗΝΩΝ (ΔΙΑΔΙΚΑΣΙΑ ΕΡΓΑΤΙΚΩΝ ΔΙΑΦΟΡΩΝ) ΔΙΚΑΙΩΝΕΙ ΣΥΜΒΑΣΙΟΥΧΟ ΕΚΠΑΙΔΕΥΤΙΚΟ ΤΟΥ ΟΑΕΔ ΕΦΑΡΜΟΖΟΝΤΑΣ ΣΤΗΝ ΠΕΡΙΠΤΩΣΗ ΤΗΣ ΤΗΝ ΝΟΜΟΛΟΓΙΑ ΚΑΙ ΝΟΜΟΘΕΣΙΑ ΠΟΥ ΙΣΧΥΕΙ ΜΕ ΤΟΥΣ ΑΛΛΟΥΣ ΣΥΜΒΑΣΙΟΥΧΟΥΣ ΕΡΓΑΖΟΜΕΝΟΥΣ ΜΗ ΕΚΑΠΙΔΕΥΤΙΚΟΥΣ.
 ΣΥΓΚΕΚΡΙΜΕΝΑ ΣΤΗΝ ΥΠ ΑΡΙΘ. 850/2018 ΑΠΟΦΑΣΗ ΤΟΥ ΤΟ ΜΟΝΟΜΕΛΕΣ ΠΡΩΤΟΔΙΚΕΙΟ ΑΘΗΝΩΝ (ΠΛΗΡΕΞΟΥΣΙΟΣ ΔΙΚΗΓΟΡΟΣ ΔΗΜΗΤΡΗΣ ΠΕΡΠΑΤΑΡΗΣ) ΑΠΕΡΡΙΨΕ ΤΙΣ ΣΧΕΤΙΚΕΣ ΕΣΝΤΑΣΕΙΣ ΤΩΝ ΝΟΜΙΚΩΝ ΣΥΜΠΑΡΑΣΤΑΤΩΝ ΤΟΥ ΟΑΕΔ ΓΙΑ ΕΙΔΙΚΟ ΝΟΜΟΘΕΤΙΚΟ ΚΑΘΕΣΤΩΣ ΠΡΟΣΛΗΨΗΣ ΚΑΙ ΑΠΑΣΧΟΛΗΣΗΣ ΤΩΝ ΣΥΜΒΑΣΙΟΥΧΩΝ ΕΚΠΑΙΔΕΥΤΙΚΩΝ (ΑΝΑΠΛΗΡΩΤΩΝ ΚΑΙ ΩΡΟΜΙΣΘΙΩΝ) ΚΑΙ ΔΕΧΘΗΚΕ ΟΤΙ ΚΑΙ ΓΙΑ ΤΟΥΣ ΕΚΠΑΙΔΕΥΤΙΚΟΥΣ ΤΟΥ ΟΑΕΔ ΙΣΧΥΟΥΝ ΑΚΡΙΒΩΣ ΤΑ ΑΥΤΑ ΚΡΙΤΗΡΙΑ ΓΙΑ ΤΗΝ ΕΚ ΜΕΡΟΥΣ ΤΟΥΣ ΚΑΛΥΨΗ ΤΩΝ ΠΑΓΙΩΝ ΚΑΙ ΔΙΑΡΚΩΝ ΑΝΑΓΚΩΝ ΤΟΥ ΟΡΓΑΝΙΣΜΟΥ ΣΕ ΕΚΠΑΙΔΕΥΤΙΚΟ ΠΡΟΣΩΠΙΚΟ ΚΑΙ ΑΝΕΞΑΡΤΗΤΑ ΤΗΣ ΕΙΔΙΚΟΤΗΤΑΣ ΤΟΥ.
 ΠΡΟΚΕΙΤΑΙ ΓΙΑ ΜΙΑ ΠΟΛΥ ΣΗΜΑΝΤΙΚΗ ΚΑΙ ΤΗΝ ΠΛΕΟΝ ΠΡΟΣΦΑΤΗ ΔΙΚΑΣΤΙΚΗ ΑΠΟΦΑΣΗ ΠΟΥ ΑΦΟΡΑ ΤΟΥΣ ΕΚΠΑΙΔΕΥΤΙΚΟΥΣ ΚΑΙ ΕΝ ΓΕΝΕΙ ΤΟΥΣ ΣΥΜΒΑΣΙΟΥΧΟΥΣ ΤΟΥ ΟΡΓΑΝΙΣΜΟΥ ΙΔΙΑΙΤΕΡΑ ΔΕ ΚΑΘ’ Ο ΜΕΡΟΣ Η ΑΠΟΦΑΣΗ ΔΕΝ ΔΕΧΕΤΑΙ ΤΗΝ ΥΠΑΡΞΗ ΔΙΑΧΩΡΙΣΤΙΚΩΝ ΣΤΕΓΑΝΩΝ ΛΟΓΩ ΤΗΣ ΕΚΠΑΙΔΕΥΤΙΚΗΣ ΙΔΙΟΤΗΤΑΣ ΤΩΝ ΣΥΜΒΑΣΙΟΥΧΩΝ ΑΥΤΗΣ ΤΗΣ ΚΑΤΗΓΟΡΙΑΣ.
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 Σημαντικές Νομικές Παρεμβάσεις του Δ. Περπατάρη για το μεγάλο θέμα των Συμβασιούχων Καθαριότητας των Δήμων στο aftodioikisi.gr
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 ● Δ.Περπατάρης –συμβασιούχοι: Εμβαλωματική & πιθανόνπροβληματική στη Δικαιοσύνη η ρύθμιση (25/06/2017)
 ● Απόφαση Ε.Σ.: Έτσι δεν θα απολυθούν οι συμβασιούχοι -Πώς θαπληρωθούν (11/05/2017)
 ● Δ. Περπατάρης: Ιδού οι τρεις λύσεις για τη μονιμοποίηση τωνσυμβασιούχων (23/01/2017)
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 Έτσι ένας υποψήφιος που ήταν είτε "παρατασιούχος" είτε εργαζόμενος στην καθαριότητα δήμου παλιότερα, για διάστημα δύο ετών, έχει προβάδισμα 408 μορίων, έναντι άλλων συνυποψηφίων του.
 Συνέντευξη του Δημήτρη Περπατάρη για τους Συμβασιούχους στην εκπομπή "Μένουμε... εδώ" του Παναγιώτη Πελέκη στο διαδικτυακό κανάλι Livegr.tv
 την Τετάρτη, Νοεμβρίου 22, 2017
 ΠΛΗΡΗΣ ΔΙΚΑΙΩΣΗ ΜΕ ΤΙΣ ΥΠ ΑΡΙΘ 1417 ΚΑΙ 1418/2017 ΑΠΟΦΑΣΕΙΣ ΤΟΥ ΜΟΝΟΜΕΛΟΥΣ ΠΡΩΤΟΔΙΚΕΙΟΥ ΑΘΗΝΩΝ
 ΤΟ ΠΡΩΤΟΔΙΚΕΙΟ ΑΘΗΝΩΝ (ΚΑΤΑ ΤΗ ΔΙΑΔΙΚΑΣΙΑ ΤΩΝ ΕΡΓΑΤΙΚΩΝ ΔΙΑΦΟΡΩΝ) ΕΠΙΤΕΛΟΥΣ ΔΙΚΑΙΩΣΕ ΤΟΥΣ ΠΡΩΗΝ ΕΡΓΑΖΟΜΕΝΟΥΣ ΤΗΣ ΟΛΥΜΠΙΑΚΗΣ ΑΕΡΟΠΟΡΙΑΣ ΚΑΙ ΑΕΡΟΠΛΟΪΑΣ ΕΠΙΔΙΚΑΖΟΝΤΑΣ ΣΕ ΒΑΡΟΣ ΤΟΥ ΕΛΛΗΝΙΚΟΥ ΔΗΜΟΣΙΟΥ ΕΝΤΟΚΑ ΤΟ ΣΥΝΟΛΟ ΤΩΝ ΠΟΣΩΝ ΠΟΥ ΑΝ ΚΑΙ ΗΤΑΝ ΝΟΜΙΜΑ ΟΦΕΙΛΟΜΕΝΗ ΑΠΟΖΗΜΙΩΣΗ ΛΟΓΩ ΤΗΣ ΑΠΟΛΥΣΗΣ ΤΟΥΣ ΑΠΟ ΤΗ ΘΕΣΗ ΣΕ ΕΚΚΑΘΑΡΙΣΗ ΤΩΝ ΕΤΑΙΡΕΙΩΝ ΤΟΥ ΟΜΙΛΟΥ ΤΗΣ ΟΛΥΜΠΙΑΚΗΣ ΑΕΡΟΠΟΡΙΑΣ ΛΟΓΩ ΤΗΣ ΜΟΝΟΜΕΡΟΥΣ ΕΠΙΒΟΛΗΣ ΣΤΟΥΣ ΕΡΓΑΖΟΜΕΝΟΥΣ ΝΑ ΕΙΣΠΡΑΞΟΥΝ ΟΜΟΛΟΓΑ ΤΟΥ ΕΛΛΗΝΙΚΟΥ ΔΗΜΟΣΙΟΥ ΤΑ ΟΠΟΙΑ ΣΤΗΝ ΣΥΝΕΧΕΙΑ ΕΙΧΑΝ ΤΗΝ ΓΝΩΣΤΗ ΤΥΧΗ ΚΑΙ ΕΞΕΛΙΞΗ (ΡΙΖΙΚΟ ΚΟΥΡΕΜΑ) ΕΙΧΑΝ ΜΕΧΡΙ ΣΗΜΕΡΑ ΒΡΕΘΕΙ ΝΑ ΜΗΝ ΕΙΣΠΡΑΞΟΥΝ ΤΟ ΑΥΤΟΝΟΗΤΟ, ΔΗΛΑΔΗ ΤΙΣ ΑΠΟΖΗΜΙΩΣΕΙΣ ΑΠΟΛΥΣΗΣ ΤΟΥΣ.
 ΣΥΜΦΩΝΑ ΜΕ ΤΟΝ ΠΛΗΡΕΞΟΥΣΙΟ ΔΙΚΗΓΟΡΟ ΤΩΝ ΕΝΑΓΟΝΤΩΝ ΕΡΓΑΤΟΛΟΓΟ ΚΑΙ ΔΙΚΗΓΟΡΟ ΣΤΟΝ ΑΡΕΙΟ ΠΑΓΟ ΔΗΜΗΤΡΗ ΠΕΡΠΑΤΑΡΗ ΠΡΟΚΕΙΤΑΙ ΓΙΑ ΤΙΣ ΠΙΟ ΜΑΖΙΚΕΣ ΜΕΧΡΙ ΣΗΜΕΡΑ ΔΙΚΑΙΩΣΕΙΣ ΕΝΔΙΑΦΕΡΟΜΕΝΩΝ ΚΑΙ ΜΕ ΤΟ ΠΙΟ ΠΛΗΡΕΣ ΝΟΜΙΚΟ ΣΚΕΠΤΙΚΟ. ΟΙ ΑΠΟΦΑΣΕΙΣ ΑΥΤΕΣ ΕΠΙΤΕΛΟΥΣ ΜΠΟΡΟΥΝ ΕΠΙΤΕΛΟΥΣ ΝΑ ΔΩΣΟΥΝ ΑΙΣΙΟΔΟΞΙΑ ΣΤΟΥΣ ΑΔΙΚΗΘΕΝΤΕΣ ΕΡΓΑΖΟΜΕΝΟΥΣ ΤΩΝ ΕΤΑΙΡΕΙΩΝ ΤΟΥ ΟΜΙΛΟΥ ΤΗΣ ΟΛΥΜΠΙΑΚΗΣ ΠΟΥ ΑΔΙΚΩΣ ΚΑΙ ΠΑΡΑΝΟΜΩΣ ΑΝΤΙΜΕΤΩΠΙΣΤΗΚΑΝ ΣΑΝ ΙΔΙΩΤΕΣ ΚΑΤΟΧΟΙ ΟΜΟΛΟΓΩΝ ΕΝΩ Η ΠΕΡΙΠΤΩΣΗ ΤΟΥΣ ΗΤΑΝ ΤΕΛΕΙΩΣ ΔΙΑΦΟΡΕΤΙΚΗ ΚΑΘΩΣ Η (ΥΠΟΧΡΕΩΤΙΚΗ) ΛΗΨΗ ΟΜΟΛΟΓΩΝ ΔΕΝ ΗΤΑΝ ΕΠΙΛΟΓΗ ΤΟΥΣ ΑΛΛΑ ΥΠΟΧΡΕΩΤΙΚΑ ΤΟΥΣ ΔΟΘΗΚΑΝ ΑΠΟ ΤΟ ΔΗΜΟΣΙΟ ΕΝΑΝΤΙ ΤΗΣ ΝΟΜΙΜΗΣ ΑΠΟΖΗΜΙΩΣΗΣ ΑΠΟΛΥΣΗΣ ΤΟΥΣ (ΠΟΥ ΜΕΧΡΙ ΣΗΜΕΡΑ ΔΕΝ ΤΟΥΣ ΕΧΕΙ ΚΑΤΑΒΛΗΘΕΙ ΟΛΟΚΛΗΡΗ ΠΑΡΑ ΤΟ ΠΟΛΥ ΜΕΒΓΑΛΟ ΧΡΟΝΙΚΟ ΔΙΑΣΤΗΜΑ ΠΟΥ ΠΑΡΗΛΘΕ ΑΠΟ ΤΗΝ ΑΠΟΛΥΣΗ ΤΟΥΣ !)
 τηλ.: 210-3645656


type: wikipedia

text:
est une série de light novel japonais écrite par . Publiée à l'origine comme une websérie sur le site Shōsetsuka ni narō depuis le , la série a depuis été publiée par l'éditeur Kadokawa avec des illustrations de depuis le , dont trois volumes ont été publiés à ce jour.
 La série est aussi connu à l'étranger sous le nom de ( « La vie à la ferme dans un autre monde »).
 La série a été adaptée en manga; cette adaptation est prépubliée dans le magazine de prépublication Monthly Dragon Age, depuis le ; le premier volume est sorti le .
 Une adaptation en série d'animation produite par le studio Zero-G est annoncée pour une diffusion à partir de .
 Synopsis
 Machio Hiruka, un cadre de 39 ans, est mort de surmenage tentant de sauver la compagnie dans laquelle il travaillait et qui faisait faillite. Une divinité lui propose de le téléporter dans un autre monde en soignant son corps, le rajeunissant et en lui accordant un souhait pour commencer sa nouvelle vie.
 Les souhaits d'Hiruka semblant à la divinité bien simple, il finit par lui en accorder plusieurs. C'est ainsi qu'Hiruka se retrouve propulsé dans un autre monde, avec un corps amélioré par la divinité, dans une forêt isolée où il pourra vivre une paisible vie de fermier à l'aide d'un outil agricole divin pouvant changer de forme.
 Cependant, Hiruka ne restera pas longtemps seul.
 Personnages
 Kuros : Un couple de loups monstres donnent naissance à plusieurs petits dans la ferme qui à leur tour prennent des compagnes qu'ils ramènent vivre auprès de Machio Hiruka. La meute l'aidant à surveiller la ferme et le protégeant.
 Productions et supports
 Light novel
 Liste des volumes
 Manga
 Liste des tomes
 Adaptation animée
 Liste des épisodes
 Réception
 Notes et références
 Sources
 Œuvres
 Liens externes
 Roman publié sur Shōsetsuka ni narō
 Cycle de fantasy japonais
 Roman japonais des années 2010
 Série de light novels
 Série manga
 Manga des années 2010
 Manga paru dans le Monthly Dragon Age
 Manga d'action
 Manga de fantasy
 Isekai
 Série d'animation japonaise


type: legislation

jurisdiction: EU

text:
 26.11.2020
 SL
 Uradni list Evropske unije
 L 397/14
 IZVEDBENA UREDBA KOMISIJE (EU) 2020/1762
 z dne 25. novembra 2020
 o dovoljenju za pripravek iz Bacillus subtilis DSM 32324, Bacillus subtilis DSM 32325 in Bacillus amyloliquefaciens DSM 25840 kot krmni dodatek za vse vrste perutnine za pitanje ali za nesnice ali za razplod (imetnik dovoljenja Chr. Hansen A/S)
 (Besedilo velja za EGP)
 EVROPSKA KOMISIJA JE –
 ob upoštevanju Pogodbe o delovanju Evropske unije,
 ob upoštevanju Uredbe Evropskega parlamenta in Sveta (ES) št. 1831/2003 z dne 22. septembra 2003 o dodatkih za uporabo v prehrani živali (1) in zlasti člena 9(2) Uredbe,
 ob upoštevanju naslednjega:
 (1)
 Uredba (ES) št. 1831/2003 določa dovoljevanje dodatkov za uporabo v prehrani živali ter razloge in postopke za izdajo takih dovoljenj.
 (2)
 V skladu s členom 7 Uredbe (ES) št. 1831/2003 je bil vložen zahtevek za izdajo dovoljenja za pripravek iz Bacillus subtilis DSM 32324, Bacillus subtilis DSM 32325 in Bacillus amyloliquefaciens DSM 25840. Navedenemu zahtevku so bili priloženi zahtevani podatki in dokumenti iz člena 7(3) Uredbe (ES) št. 1831/2003.
 (3)
 Zahtevek zadeva dovoljenje za pripravek iz Bacillus subtilis DSM 32324, Bacillus subtilis DSM 32325 in Bacillus amyloliquefaciens DSM 25840 kot krmni dodatek za vse vrste perutnine za pitanje ali za nesnice ali za razplod in njegovo uvrstitev v kategorijo dodatkov „zootehnični dodatki“.
 (4)
 Evropska agencija za varnost hrane (v nadaljnjem besedilu: Agencija) je v mnenju z dne 20. marca 2020 (2) navedla, da pripravek iz Bacillus subtilis DSM 32324, Bacillus subtilis DSM 32325 in Bacillus amyloliquefaciens DSM 25840 pod predlaganimi pogoji uporabe nima škodljivega vpliva na zdravje živali in ljudi ali na okolje. Ugotovila je tudi, da zaradi pomanjkanja podatkov ni mogoče sprejeti nobenih ugotovitev o tem, ali dodatek draži kožo/oči ali povzroča preobčutljivost kože, ter da je treba dodatek zaradi beljakovinske narave aktivnih snovi šteti za povzročitelja preobčutljivosti dihal. Zato Komisija meni, da bi bilo treba sprejeti ustrezne zaščitne ukrepe, da se preprečijo škodljivi učinki na zdravje ljudi, zlasti kar zadeva uporabnike dodatka. Agencija je tudi ugotovila, da je proizvod lahko učinkovit kot zootehnični dodatek v krmnih mešanicah in vodi za pitje. Agencija meni, da ni potrebe po posebnih zahtevah v zvezi s poprodajnim nadzorom. Potrdila je tudi poročilo o analiznih metodah krmnega dodatka v krmi, ki ga je predložil referenčni laboratorij, ustanovljen z Uredbo (ES) št. 1831/2003.
 (5)
 Ocena pripravka iz Bacillus subtilis DSM 32324, Bacillus subtilis DSM 32325 in Bacillus amyloliquefaciens DSM 25840 je pokazala, da so pogoji za dovoljenje iz člena 5 Uredbe (ES) št. 1831/2003 izpolnjeni. Zato bi bilo treba dovoliti uporabo proizvoda, kot je opredeljena v Prilogi k tej uredbi.
 (6)
 Ukrepi iz te uredbe so v skladu z mnenjem Stalnega odbora za rastline, živali, hrano in krmo –
 SPREJELA NASLEDNJO UREDBO:
 Člen 1
 Pripravek iz Priloge, ki spada v kategorijo dodatkov „zootehnični dodatki“ in funkcionalno skupino „stabilizatorji mikroflore“, se dovoli kot dodatek v prehrani živali pod pogoji iz navedene priloge.
 Člen 2
 Ta uredba začne veljati dvajseti dan po objavi v Uradnem listu Evropske unije.
 Ta uredba je v celoti zavezujoča in se neposredno uporablja v vseh državah članicah.
 V Bruslju, 25. novembra 2020
 Za Komisijo
 Predsednica
 Ursula VON DER LEYEN
 (1) UL L 268, 18.10.2003, str. 29.
 (2) EFSA Journal 2020;18(4):6094.
 PRILOGA
 Identifikacijska številka dodatka
 Ime imetnika dovoljenja
 Dodatek
 Sestava, kemijska formula, opis, analizna metoda
 Vrsta ali kategorija živali
 Najvišja starost
 Najnižja vsebnost
 Najvišja vsebnost
 Najnižja vsebnost
 Najvišja vsebnost
 Druge določbe
 Datum izteka veljavnosti dovoljenja
 CFU/kg popolne krmne mešanice z 12-odstotno vsebnostjo vlage
 CFU/l vode za pitje
 Kategorija zootehničnih dodatkov. Funkcionalna skupina: stabilizatorji mikroflore
 4b1894
 Chr. Hansen A/S
 Bacillus subtilis DSM 32324, Bacillus subtilis DSM 32325 in Bacillus amyloliquefaciens DSM 25840
 Sestava dodatka
 pripravek iz Bacillus subtilis DSM 32324, Bacillus subtilis DSM 32325 in Bacillus amyloliquefaciens DSM 25840 z najnižjo vsebnostjo: 3,2 × 109 CFU/g dodatka (1,6 × 109 CFU B. subtilis DSM 32324/g; 1,0 × 109 CFU B. subtilis DSM 32325/g in 0,6 × 109 CFU B. amyloliquefaciens DSM 25840/g)
 vse vrste perutnine za pitanje ali za nesnice ali za razplod
 –
 1,6 x 109
 –
 5,4 x 108
 –
 1.
 V navodilih za uporabo dodatka in premiksov se navedejo pogoji skladiščenja in obstojnost pri toplotni obdelavi.
 2.
 Za uporabo dodatka v vodi za pitje je treba zagotoviti njegovo homogeno razpršenost.
 3.
 Uporablja se lahko v krmi, ki vsebuje dovoljene kokcidiostatike: diklazuril, dekokvinat in halofuginon.
 4.
 Nosilci dejavnosti poslovanja s krmo zaradi morebitnih tveganj za uporabnike dodatka in premiksov pri ravnanju z njimi določijo postopke varnega ravnanja in organizacijske ukrepe. Kadar navedenih tveganj s takimi postopki in ukrepi ni mogoče odpraviti ali čim bolj zmanjšati, se dodatek in premiksi uporabljajo z osebno zaščitno opremo, vključno z zaščito za dihala, očali in rokavicami.
 16.12.2030
 Lastnosti aktivne snovi
 žive spore Bacillus subtilis DSM 32324, Bacillus subtilis DSM 32325 in Bacillus amyloliquefaciens DSM 25840
 Analizna metoda
 (1)
 Štetje v krmnem dodatku, premiksih, krmnih mešanicah in vodi: metoda razmaza na plošči z uporabo sojinega agarja s triptonom (EN 15784).
 Identifikacija: metoda gelske elektroforeze v pulzirajočem polju (PFGE).
 (1) Podrobnosti o analiznih metodah so na voljo na naslednjem naslovu referenčnega laboratorija: https://ec.europa.eu/jrc/en/eurl/feed-additives/evaluation-reports.


text:
Star Wreck: In the Pirkinning tai Star Wreck VI on suomalainen täyspitkä sci-fi-elokuva ja poikkeuksellisen kunnianhimoinen amatöörihanke. Elokuva on tieteisparodia Star Trekistä ja Babylon 5:stä. Merkittäväksi elokuvan tekevät muun muassa suomalaiseksi elokuvaksi poikkeukselliset tietokonetehosteet, kuten monet täysin tietokoneella luodut digitaaliset lavasteet. Elokuva on ladattu Internetistä noin yhdeksän miljoonaa kertaa.
 Elokuva on Star Wreck -sarjan seitsemäs osa, koska ennen sitä julkaistiin aiempien osien väliin sijoittunut Star Wreck 41⁄2: Weak Performance. Elokuva on suoraa jatkoa Star Wreck V: Lost Contactille. Elokuvan tuottaja Samuli Torssonen on monesti luvannut, että Star Wreck: In the Pirkinning saa vielä jatkoa.
 Tarina
 Kapteeni Pirk on ollut Maassa jo kahdeksan vuotta, koska hänen aluksensa tuhoutui. Hän, Info ja Dwarf ovat hajautuneet erilleen, jottei historian kulku häiriintyisi.
 Pirk on syömässä Hesburgerissa ja yrittää flirttailla nuorta naista, kunnes naisen poikaystävä tulee paikalle ja luulee Pirkin kaivelevan muniaan, vaikka Pirk etsi kommunikaattoriaan. Hesburgerin edustalla Pirk törmää jengiin, joka mukiloi hänet.
 Pirk soittaa sairaalasta Dwarfille, joka pitää grillikojua ja joka on samaa mieltä Pirkin kanssa siitä, että heidän pitäisi lopettaa rytkyily ja suunnitella tulevaa. Pirk, Info ja Dwarf päättävät valloittaa maailman tulevaisuuden aluksella, mutta Jeffrey on myynyt sen rakentamiseen tarvittavan Vulgaarien aluksen venäläiselle tutkimuslaitokselle, joten Pirk, Info ja Dwarf päättävät lähteä sinne.
 Tsanistanian ydintutkimuslaitoksella on töissä tumpelo Sergey Fukov, joka hetki sitten oli aiheuttaa ydinkatastrofin. Pirk, Info ja Dwarf astelevat sisään ydinvoimalaan ja aloittavat CPP Potkustartin rakennuksen. Lopulta monen kuukauden kuluttua CPP Potkustart on valmis ja Venäjän presidentti Uljanov ja kapteeni Pirk aloittavat maailmanvalloituksensa. Pirkin miehet kuitenkin ampuvat Uljanovin ja Pirkistä tulee maailman yksinvaltias, keisari.
 Samaan aikaan toisessa ulottuvuudessa suurlähettiläs Flush on käynnillä Babel-13-asemalla, jota johtaa Joni K. Sherrypie. Karigrandi on tuonut luutnantti Kehvelin aluksen datakristallin, josta he saavat tietää Kehvelin tuhonneesta aluksesta, CPP Kalinkasta. Pirk päättää mennä matoröörin läpi toiseen ulottuvuuteen, jonka jälkeen kapteeni Sherrypie ottaa heihin yhteyttä. Kesken viestiyhdeyden Pirk alkaa suunnitella ääneen maapallon valtaamista. Sherrypien pitäessä puhetta Pirk antaa laivastolleen tulituskäskyn.
 Sherrypie tajuaa olevansa heikoilla jäillä, joten hän ilmoittaa Pirkille antautuvansa. Hän ehdottaa, että Pirk voisi tuoda miehistönsä lomailemaan Babel-13:lle ja voisi jopa korjata heidän aluksiaan. Aluksi Pirk on ehdotusta vastaan, mutta kun Sherrypie lupaa, että Pirk saa viedä nti. Ivanovitsalta neitsyyden, Pirk suostuu tietyillä ehdoilla.
 Pirk menee miehistöineen kelkalla Babel-13:lle ja Ivanovitsa kertoo Sherrypien ampuneen itsensä. Potkustartin miehistö aloittaa juhlat Babel-13:ssa. Potkustartilla Info huomaa joitain merkkejä hyppyportin takaisesta hyperavaruudesta. Silloin Excavatorin joukot saapuvat hyppyportista ja Sherrypie ilmoittaa, että kyseessä oli ansa.
 Pirk ja Ivanovitsa ovat hytissä harrastamassa seksiä, kunnes Sherrypie ilmoittaa kaiken ja Pirk vangitaan. Pirk ollaan teloittamassa, mutta Babel-13:n kattorakenteet romahtavat, tappaen Pirkin teloittamiskäskyä odottavat sotilaat. Tilaisuuden turvin Pirk pakenee paikalta. Sherrypie kuitenkin yllättää Pirkin ja he päättävät taistella mies miestä vastaan. Lopulta Sherrypien piilolasit irtoavat ja Pirk musertaa ne. Pirk pakenee kelkkaansa, ja poistuu asemalta. Pirk on paetessaan jäämässä alakynteen, mutta Potkustart pelastaa hänet kelkkoineen.
 Potkustartille päästyään Pirk päättää tuhota Excavatorin yhdeksällä valopallolla, mutta Pirk ei osaa ottaa huomioon ennakon ottamista, jolloin yksikään valopallo ei osu kohteeseensa. Pirk saa kuulla, että CPP Kalinkan kapteenilla Fukovilla on monta valopalloa varastossa, joten hän pyytää Fukovia toimittamaan ne Potkustartille. Dwarf ampuu tällä kertaa kaikki nappiin, mutta valopallot olikin täytetty 33 senttilitran olutpulloilla. Viestintähäiriöiden ja väärinkäsityksen takia Fukov luuli Pirkin pyytäneen olutpulloja valopallojen sijaan. Olut on kuitenkin syövyttänyt Excavatorin ohjauspiirit, ja päätykki on käyttökelvoton, joten he tulittavat sekundääritykeillä.
 Pirk miehistöineen asettaa Potkustartin törmäyskurssille, ja sädettää itsensä Infon ja Dwarfin kanssa CPP Kalinkalle. Kalinkalla Pirk ampuu Excavatoria valopalloilla ja kapteeni Festerbester miehistöineen tuhoutuu.
 Karigrandi tulee Babel-13:n ohjaamoon kännissä ja kertoo kytkeneensä aseman fuusioreaktorin automaattijäähdytyksen pois päältä, viimeisenä keinona räjäyttää asema ja Pirkin laivasto. Sherrypie yrittää kuitenkin vielä tehdä sovintoa Pirkin kanssa, aikomuksenaan saada Pirk pysyttelemään aseman läheisyydessä räjähdykseen asti. Info kuitenkin havaitsee reaktorin lähestyvän kriittistä massaa, jolloin Pirk tajuaa Sherrypien yrittävän taas huijata heitä. Pirk miehistöineen vetäytyy ja Fukov yrittää viestittää muille aluksille, että heidän pitää seurata Potkustartia, mutta soittaakin Carlon seksipuhelimeen.
 Pirk pakenee "mansikkahillorööriin" ja Sherrypie tajuaa heidän selvinneen ja käskee Karigrandin pysäyttää reaktori välittömästi. Karigrandi epäonnistuu yrityksessään viimeisellä hetkellä ja Babel-13 räjähtää ja räjähdyksen synnyttämä paineaalto tuhoaa kaiken tieltään, myös Pirkin laivaston. CPP Kalinka ehtii juuri ja juuri paeta hyppyportista, ennen kuin paineaalto pyyhkäisee ohi.
 Pirkin laivasto on tuhoutunut ja selviää, että he ovat törmäämässä maapalloon, joten Pirk, Info ja Dwarf sädettävät itsensä maahan ja Fukov ja Ruoska jäävät Kalinkaan ja iskeytyvät järven jäälle.
 Info epäilee heidän joutuneen menneisyyteen jääkaudelle. Elokuvan lopussa kuitenkin näytetään Pirkin avaruusaseman jäännökset, joten he ovat mahdollisesti joutuneet seuraavaan jääkauteen.
 Rooleissa
 Tuotantohenkilökunta
 Julkistus
 Star Wreck: In the Pirkinning esitettiin ensimmäistä kertaa lopullisessa muodossaan 20. elokuuta 2005 joukolle sen tekoon osallistuneita henkilöitä. Tämän jälkeen elokuvan ydintiimi ja rock-yhtye Roihu olivat kiertueella, jonka aikana In the Pirkinning esitettiin 23. elokuuta Turussa ravintola Klubissa, 27. elokuuta Lappeenrannassa Ylioppilastalolla, 31. elokuuta Helsingissä Tavastia-klubilla ja 1. syyskuuta Tampereella ravintola Klubissa. Elokuva julkaistiin DVD:llä 6. syyskuuta 2005.
 1. lokakuuta 2005 elokuva julkaistiin Internetissä, josta sen saa ladata ilmaiseksi. Elokuva on lisensoitu Creative Commons -lisenssillä.
 Elokuva näytettiin Suomen televisiossa Yle TV2 -kanavalla 28. tammikuuta 2006
 Tasan 10 vuotta elokuvan julkaisusta, Youtubessa julkaistiin traileri, jossa näytettiin materiaalia myöhemmin samana vuonna julkaistavasta elokuvan HD -versiosta, joka tullaan alkuperäisen elokuvan tapaan julkaisemaan ilmaiseksi netissä.
 Imperial Edition
 Star Wreckin julkistamisen jälkeen Energia Oy vuokrasi itselleen toimitilat Samuli Torssosen asunnon tilalle ja tuotantotiimi päätti tehdä Imperial Editionin, jolla kaikki alukset ovat sellaisessa muodossaan, kuin Samuli Torssonen halusi, eivätkä ne näyttäisi Star Trekistä tai Babylon-5:sta matkituilta. Elokuvan mitään näyteltyjä bluescreen-kohtauksia ei kuitenkaan leikattu tai poistettu tai lisätty, vaan alusten tulitaistelut ja alusten mallit suunniteltiin uudestaan Juuso Mäkelän avustuksella.
 Imperial Edition julkaistiin 2006 ja se sisälsi paljon uusia dokumentteja Star Wreckistä ja Iron Skysta, poistettuja kohtauksia, mokailuja ja Samuli Torssosen, Atte Joutsenen ja Timo Vuorensolan kommenttiraidan.
 Hahmoparodiat
 P-laivaston jäsenet
 Keisari James B. Pirk – James T. Kirk
 Komentaja Info – Data
 Komentaja Dwarf – Worf
 Luutnantti Sergei Fukov – Pavel Chekov
 Luutnantti Ruoska
 Luutnantti Ihmisraunio
 Baabel 13:n henkilökunta
 Kapteeni Joni K. Sherrypie – John Sheridan
 Komentaja Ivanovitsa – Susan Ivanova
 Turvallisuuspäällikkö Mihail Karigrandi/Garybrandy – Michael Garibaldi
 Festerbester – Alfred Bester
 Suurlähettiläs Flush – Kosh
 Lähteet
 Aiheesta muualla
 Elokuvan viralliset Internet-sivut
 Jukka O. Kauppisen artikkeli elokuvasta
 Ylen Elävä arkisto: Mies Star Wreckin takana: Samuli Torssonen
 Star Wreck
 Vuoden 2005 suomalaiset elokuvat
 Timo Vuorensolan ohjaamat elokuvat


type: other

jurisdiction: US

text: b'TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION\n\n\n\n\n Resource and Computer Programming\n Limitations Have Hindered the Progress of\n the Federal, State, and Local Governments\n Office in Identifying Its Customers\n\n\n\n September 12, 2006\n\n Reference Number: 2006-10-124\n\n\n\n\n This report has cleared the Treasury Inspector General for Tax Administration disclosure review process\n and information determined to be restricted from public release has been redacted from this document.\n\n\n Redaction Legend:\n 1 = Tax Return/Return Information\n\n\n Phone Number | 202-927-7037\n Email Address | Bonnie.Heald@tigta.treas.gov\n Web Site | http://www.tigta.gov\n\x0c DEPARTMENT OF THE TREASURY\n WASHINGTON, D.C. 20220\n\n\n\n\nTREASURY INSPECTOR GENERAL\n FOR TAX ADMINISTRATION\n\n\n\n\n September 12, 2006\n\n\n MEMORANDUM FOR COMMISSIONER, TAX EXEMPT AND GOVERNMENT ENTITIES\n DIVISION\n\n FROM: Michael R. Phillips\n Deputy Inspector General for Audit\n\n SUBJECT: Final Audit Report \xe2\x80\x93 Resource and Computer Programming\n Limitations Have Hindered the Progress of the Federal, State, and\n Local Governments Office in Identifying Its Customers\n (Audit # 200610021)\n\n This report presents the results of our review of the Federal, State, and Local\n Governments (FSLG) office\xe2\x80\x99s progress in accurately identifying its customers and updating its\n computer system to properly categorize organizations as Federal, State, or local Governments.\n To effectively ensure compliance, the FSLG office determined it needed to identify its customer\n base. In a prior audit,1 we reviewed the FSLG office\xe2\x80\x99s initial attempts to identify its customers.\n We reported that, although the office had begun to identify its customers, it needed to take a\n more structured approach to ensure success. At that time, the office had obtained a download of\n the United States Census Bureau\xe2\x80\x99s 2002 Government Integrated Directory (Census Bureau\n database) containing active Federal, State, and local Governments to use in identifying\n incomplete or inaccurate customer information on the Internal Revenue Service (IRS) computer\n system.2\n\n Impact on the Taxpayer\n Accurate identification of FSLG office customers on IRS computer systems is a critical part of\n the office\xe2\x80\x99s efforts to provide quality customer service as well as ensure compliance with Federal\n\n 1\n The Federal, State, and Local Governments Office Is Taking Action to Identify Its Customers, but Improvements\n Are Needed (Reference Number 2004-10-104, dated May 2004).\n 2\n The Business Master File is the IRS database that consists of Federal tax-related transactions and accounts for\n businesses. These include employment taxes, income taxes on businesses, and excise taxes.\n\x0c Resource and Computer Programming Limitations Have\n Hindered the Progress of the Federal, State, and Local\n Governments Office in Identifying Its Customers\n\n\ntax laws. However, computer programming limitations hindered efforts to accurately code\nFSLG office customers. We determined the manual efforts to overcome the limitations caused\nthe issuance of unnecessary IRS publications and possibly unnecessary tax delinquency notices,\nwhich may increase taxpayer burden.\n\nSynopsis\nSince our prior audit, the FSLG office has continued efforts to further identify its customers by\nmatching the Census Bureau database to the IRS Returns Inventory and Classification System3\nand through additional research. However, management has not made significant progress in\nthese efforts. Results of the address match of organizations\non the Census Bureau database and the IRS database need The process used to code\nfurther analysis to ensure the organizations are recorded some Government entities\ncorrectly on the IRS computer system and coded properly as has caused unnecessary\n IRS publications to be\nFSLG office customers. issued. It also may initiate\nAt the time of our review, the FSLG office had not coded the incorrect issuance of\n tax delinquency notices,\nany additional entities as Federal, State, or local which may increase\nGovernments on the IRS computer system from the taxpayer burden.\ncomparison of the Census Bureau database and the IRS\ndatabase. This effort has been delayed because of limited resources and management turnover.\nHowever, other efforts to identify Government entities resulted in 1,183 additional Federal,\nState, and local Governments being manually coded as such on the IRS computer system.\nFurther efforts to accurately code some customers were hindered by computer programming\nlimitations. The FSLG office was aware of some of the programming limitations and attempted\nto manually overcome them. However, we determined the manual process caused the issuance\nof unnecessary IRS publications and possibly unnecessary tax delinquency notices. As a result,\ntaxpayers may contact the IRS to determine the reason for receiving the correspondence and/or\nthe tax delinquency notices in error, which may increase taxpayer burden.\n\nRecommendations\nWe recommended the Director, Government Entities, determine the best method to proceed with\nthe identification of Federal, State, and local Governments and then develop a detailed action\nplan that includes tasks to be accomplished, responsible personnel, deadlines for completion of\neach task, and methods to monitor progress. This is the third time we have recommended this\naction. The Director, Government Entities, should make requests for three additional computer\n\n\n3\n The Returns Inventory and Classification System provides users access to return and filer information related to the\nfiling and processing of employee plans, exempt organizations, and government entities forms.\n 2\n\x0c Resource and Computer Programming Limitations Have\n Hindered the Progress of the Federal, State, and Local\n Governments Office in Identifying Its Customers\n\n\nprogramming changes to allow the FSLG office to accurately code its customers on the IRS\ncomputer system. Finally, the Director, Government Entities, while waiting for computer\nprogramming changes to be made, should request that written IRS procedures be updated to\nreflect the revised process for coding Federal, State, and local Governments on the IRS computer\nsystem.\n\nResponse\nThe Commissioner, Tax Exempt and Government Entities Division, agreed with the finding and\nrecommendations contained in the report. FSLG office management will determine how best to\nidentify its customers and develop a detailed action plan. Management has requested that written\nIRS procedures be revised to ensure codes for identifying Federal, State, and local Governments\nare assigned on the IRS computer system. In addition, management will coordinate with the IRS\nModernization and Information Technology Services organization to determine if two other\ncomputer programming change requests are necessary and, if so, will submit them. Finally,\nmanagement will submit a computer programming change request to allow Government entities\nwith unique filing requirements to be accurately coded on the IRS computer system.\nManagement\xe2\x80\x99s complete response to the draft report is included as Appendix V.\nCopies of this report are also being sent to the IRS managers affected by the report\nrecommendations. Please contact me at (202) 622-6510 if you have questions or\nNancy A. Nakamura, Acting Assistant Inspector General for Audit (Headquarters Operations and\nExempt Organizations Programs), at (202) 622-8500.\n\n\n\n\n 3\n\x0c Resource and Computer Programming Limitations Have\n Hindered the Progress of the Federal, State, and Local\n Governments Office in Identifying Its Customers\n\n\n\n\n Table of Contents\n\nBackground ..........................................................................................................Page 1\n\nResults of Review ...............................................................................................Page 3\n Limited Progress Has Been Made in Identifying Federal, State, and Local\n Governments Office Customers Due to a Lack of Resources, Management\n Turnover, and Computer Programming Restrictions....................................Page 3\n Recommendations 1 through 4:...........................................Page 8\n\n Recommendation 5: .................................................................... Page 9\n\n\nAppendices\n Appendix I \xe2\x80\x93 Detailed Objective, Scope, and Methodology ........................Page 10\n Appendix II \xe2\x80\x93 Major Contributors to This Report ........................................Page 12\n Appendix III \xe2\x80\x93 Report Distribution List .......................................................Page 13\n Appendix IV \xe2\x80\x93 Outcome Measures...............................................................Page 14\n Appendix V \xe2\x80\x93 Management\xe2\x80\x99s Response to the Draft Report .......................Page 16\n\x0c Resource and Computer Programming Limitations Have\n Hindered the Progress of the Federal, State, and Local\n Governments Office in Identifying Its Customers\n\n\n\n\n Background\n\nThe Federal, State, and Local Governments office (FSLG), part of the Government Entities\nfunction in the Tax Exempt and Government Entities (TE/GE) Division, is responsible for\nproviding Federal Government agencies, State Governments, local governments, and\nquasi-governmental entities top-quality service by helping them understand and comply with the\ntax laws. FSLG office customers are generally not subject to Federal income tax; however, these\ncustomers are commonly required to file information returns and to file and pay employment\ntaxes. These entities have 23 million employees (20 percent of the United States workforce).\nTo effectively ensure compliance, the FSLG office determined it needed to identify its customer\nbase. The FSLG office was created as a new office within the TE/GE Division during the\nInternal Revenue Service (IRS) reorganization in Fiscal Year 2000. At that time, the IRS did not\nhave an accurate database of all FSLG office customers. By May 2006, the FSLG office had\nidentified and coded over 84,000 Government entities on the IRS computer system.1 However,\nthis figure did not include potentially thousands of subunits that provided employment tax and\ninformation return reporting data to a larger Government entity for consolidation and filing.\nBecause these subunits may affect the compliance of another Government entity, the FSLG\noffice decided to identify these customers as well.\nIn a prior audit,2 we reviewed the FSLG office\xe2\x80\x99s initial attempts to identify its customers. We\nreported that, although the office had begun to identify its customers, it needed to take a more\nstructured approach to ensure success. At that time, the office had obtained a download of the\nUnited States Census Bureau\xe2\x80\x99s 2002 Government Integrated Directory (Census Bureau database)\nto use in identifying incomplete or inaccurate customer information on the IRS computer system.\nHowever, both databases used a different format for entities\xe2\x80\x99 names and addresses, which made a\nsystemic matching of the entities difficult. We recommended the IRS develop a detailed action\nplan that included the individuals assigned, responsible management official(s), completion\ndates, expected results, and methods to monitor and report performance. In addition, we\nrecommended the IRS survey all Government entities appearing on the Census Bureau database\nthat were not located on the IRS computer system.\nFSLG office management expressed concerns regarding the accuracy of the Census Bureau\ndatabase and its use in identifying Government entities on the IRS computer system.\nSpecifically, management stated the Census Bureau database could contain entities that the IRS\n\n\n1\n The Business Master File is the IRS database that consists of Federal tax-related transactions and accounts for\nbusinesses. These include employment taxes, income taxes on businesses, and excise taxes.\n2\n The Federal, State, and Local Governments Office Is Taking Action to Identify Its Customers, but Improvements\nAre Needed (Reference Number 2004-10-104, dated May 2004).\n Page 1\n\x0c Resource and Computer Programming Limitations Have\n Hindered the Progress of the Federal, State, and Local\n Governments Office in Identifying Its Customers\n\n\nhas no record of because the entities have never requested an Employer Identification Number.3\nSome FSLG office customers are not required to file tax returns and, therefore, may not have\nobtained an Employer Identification Number. Additionally, some local government entities are\ncreated for short-term projects and may no longer exist. However, FSLG office management\nindicated the Census Bureau database is an important source of information to assist in\nidentifying its customers. We did not receive or evaluate the Census Bureau database.\nIn October 2005, the FSLG office published a Research Plan to identify, quantify, and monitor\nits customers and their unique compliance issues. One of the Plan\xe2\x80\x99s goals is to identify all\nGovernment entity customers. The planned major milestones of this effort include:\n \xe2\x80\xa2 Continue to work with the TE/GE Division Research and Analysis office to ensure\n appropriate methodologies and processes are used in the completion of the Research\n Plan.\n \xe2\x80\xa2 Complete the matching process for the Census Bureau database data.\n \xe2\x80\xa2 Reestablish a working relationship with the United States Census Bureau.\n \xe2\x80\xa2 Reconcile entities to determine proper classification.\n \xe2\x80\xa2 Identify and correct errors in the codes used to identify FSLG office customers.\n \xe2\x80\xa2 Identify significant subunits through online research and other appropriate means.\n \xe2\x80\xa2 Identify and implement procedures to keep the database of customers current.\nThis review was performed at the FSLG office Compliance and Program Management4 office in\nPlantation, Florida, during the period February through June 2006. We also contacted personnel\nlocated in the FSLG office in Austin, Texas, and the TE/GE Division National Headquarters in\nWashington, D.C. The audit was conducted in accordance with Government Auditing Standards.\nDetailed information on our audit objective, scope, and methodology is presented in Appendix I.\nMajor contributors to the report are listed in Appendix II.\n\n\n\n\n3\n A unique nine-digit number used to identify a taxpayer\xe2\x80\x99s business account.\n4\n This was formerly known as the Operations, Planning, and Review office within the FSLG office.\n Page 2\n\x0c Resource and Computer Programming Limitations Have\n Hindered the Progress of the Federal, State, and Local\n Governments Office in Identifying Its Customers\n\n\n\n\n Results of Review\n\nLimited Progress Has Been Made in Identifying Federal, State, and\nLocal Governments Office Customers Due to a Lack of Resources,\nManagement Turnover, and Computer Programming Restrictions\nSince our May 2004 audit, the FSLG office has attempted to further identify its customers.\nSpecifically, FSLG office personnel coordinated with the TE/GE Division Research and\nAnalysis office to match the Census Bureau database and the IRS Returns Inventory and\nClassification System (RICS)5 based on the address information shown on the databases. The\nCensus Bureau database included approximately 87,900 active Governments,6 and the RICS\nincluded over 84,000 Government entities.7 By the end of our fieldwork, the FSLG office had\ncompleted the comparison of the two databases but had not yet coded any additional entities as\nits customers on the IRS computer system based on the results. However, as a result of\nadditional RICS queries performed by the office, 1,168 entities have been coded as FSLG office\ncustomers on the IRS computer system. Further, the office coded an additional 15 entities as\nFSLG office customers based upon information received from Chief Financial Officers of\nvarious Federal Government agencies.\nHowever, we determined further actions are necessary to ensure the FSLG office identifies the\npopulation of its customers and accurately updates the IRS computer system based on its analysis\nof the match between the Census Bureau database and the RICS. The results of the address\nmatch of organizations on the Census Bureau database and the RICS need further analysis to\nensure the organizations are recorded correctly on the IRS computer system and coded properly\nas FSLG office customers.\nSeveral factors have contributed to the FSLG office\xe2\x80\x99s lack of significant progress in achieving\nthe goals of identifying its customers and updating its computer system.\n \xe2\x80\xa2 Given the scope and complexity of the project, we believe insufficient resources were\n allocated to it by management from April 2004 through August 2005. Also, the assigned\n personnel were unfamiliar with the various IRS computer systems and Microsoft Office\xe2\x84\xa2\n software necessary to successfully complete the project.\n\n\n5\n The RICS provides users access to return and filer information related to the filing and processing of employee\nplans, exempt organizations, and government entities forms.\n6\n As of June 30, 2002.\n7\n As of May 3, 2006.\n Page 3\n\x0c Resource and Computer Programming Limitations Have\n Hindered the Progress of the Federal, State, and Local\n Governments Office in Identifying Its Customers\n\n\n \xe2\x80\xa2 The office did not prepare a detailed action plan with all necessary information to\n successfully complete the project, including actions planned, individuals assigned,\n responsible management officials, and methods to monitor and report performance. We\n have previously recommended management prepare this action plan to help identify their\n customers.8\n \xe2\x80\xa2 There was high turnover of key management officials within the FSLG office. Since\n Fiscal Year 2003, the office has had four acting or permanent Directors, and the FSLG\n office Compliance and Program Management office has had six acting or permanent\n managers. FSLG office management informed us that, as a result, action plans were not\n updated when an action item proved not to be viable, thus impeding the progress in\n identifying their customers. We believe use of a detailed action plan during this period\n could have enabled management to achieve further progress in identifying their\n customers.\n \xe2\x80\xa2 Computer programming limitations are preventing the FSLG office from accurately\n coding FSLG office customers without an Employer\xe2\x80\x99s QUARTERLY Federal Tax\n Return (Form 941) filing requirement on the IRS computer system.\nIdentification of its customers is a critical part of the FSLG office\xe2\x80\x99s efforts to provide quality\ncustomer service as well as ensure compliance with Federal tax laws. To address noncompliance\nissues, while maximizing its limited resources, the office needs to identify its at-risk customers\nmost in need of educational assistance, effectively communicate tax law changes, and, if\nnecessary, undertake compliance checks and examinations. In addition, more accurate\nidentification of its customers on IRS computer systems will help the IRS identify filing\nnoncompliance and effectively apply tax payments to the proper taxpayer accounts.\n\nResults of the address match of organizations on the Census Bureau and IRS\ndatabases need further analysis\nThe FSLG office has had limited success in matching the entities on the Census Bureau database\nto the entities on the RICS. The two databases cannot be systemically matched because the\nCensus Bureau database does not contain a unique identifier, such as an Employer Identification\nNumber, to use for matching purposes. Further, both databases use a different format for\nentities\xe2\x80\x99 names and addresses. Nevertheless, the TE/GE Division Research and Analysis office\nmatched addresses on the Census Bureau database to addresses on the RICS, which included\ndata from the TE/GE Division as well as the Small Business/Self-Employed Division and the\nLarge and Mid-Size Business Division, to help identify FSLG office customers miscoded on the\nIRS computer system as customers of other IRS operating divisions. This address match was\n\n8\n The Federal, State, and Local Governments Office Is Taking Action to Identify Its Customers, but Improvements\nAre Needed (Reference Number 2004-10-104, dated May 2004) and To Provide Quality Service, the Government\nEntities Organization First Needs to Identify Its Customers (Reference Number 2002-10-102, dated July 2002).\n Page 4\n\x0c Resource and Computer Programming Limitations Have\n Hindered the Progress of the Federal, State, and Local\n Governments Office in Identifying Its Customers\n\n\ncompleted in August 2005, and the results were provided to the FSLG office in two Microsoft\nAccess\xe2\x84\xa2 databases. The FSLG office needs to perform additional research on the organizations\ncontained on these databases to ascertain if they are properly coded as its customers.\nAfter receiving the results of the address match, the FSLG office continued to pursue other\nmethods to more effectively identify its customers on the IRS computer system by entity name\ninstead of entity address. The office subsequently determined the IRS had computer\nprogrammers who could match the Census Bureau\xe2\x80\x99s database to an IRS database used to locate\nentity\xe2\x80\x99s names and their corresponding Taxpayer Identification Numbers9 using the name field.\nThis match resulted in the identification of over 70,000 entities on the Census Bureau database\nthat had the same names as entities on the IRS computer system. The FSLG office has also\nrequested that an additional name match be performed of the Census Bureau database and\nanother IRS database to further identify its customers. The results of this additional match will\nnot be received by the FSLG office until August 2006. The FSLG office believes these\nadditional analyses based on the organizations\xe2\x80\x99 names are more accurate than the previous\nmatches by address and plans to continue with the customer identification efforts using the\nresults of these matches. After we completed our fieldwork, management advised us they will\nsend letters to the remaining organizations listed on the Census Bureau database that could not\nbe located on the IRS computer system by the name match, to determine if they are FSLG office\ncustomers. Specifically, management stated they will begin mailing approximately 8,600 letters\nto such organizations in August 2006.\nThe FSLG office also has identified some customers using other methods. Specifically, office\npersonnel performed several queries of the RICS to further identify potential customers.\nPersonnel researched the RICS by certain key terms (e.g., \xe2\x80\x9cfire department,\xe2\x80\x9d \xe2\x80\x9ccity of\xe2\x80\x9d) and\nidentified 1,168 organizations that were not properly coded as FSLG office customers. These\norganizations were manually coded as FSLG office entities on the IRS computer system.10\nFurther, the office issued letters to 27 Chief Financial Officers of various Federal Government\nagencies and requested their Employer Identification Numbers and the purpose of each Number.\nThe office researched the responses of 10 agencies, many providing multiple Employer\nIdentification Numbers; determined 16 entities were not properly coded as its customers; and\ntook actions to properly code 15 of them.11\n\n\n\n\n9\n A nine-digit number assigned to taxpayers for identification purposes. Depending upon the nature of the taxpayer,\nthe Taxpayer Identification Number is an Employer Identification Number, a Social Security Number, or an\nIndividual Taxpayer Identification Number.\n10\n We reviewed a random sample of 75 cases and researched IRS computer systems and the Internet to determine\nwhether the updated codes used to identify FSLG office customers were accurate. All 75 entities were properly\ncoded as FSLG office customers.\n11\n We reviewed all 16 cases and determined 15 were accurately updated.\n Page 5\n\x0c Resource and Computer Programming Limitations Have\n Hindered the Progress of the Federal, State, and Local\n Governments Office in Identifying Its Customers\n\n\nProgramming limitations do not allow all FSLG office customers to be properly\ncoded on the IRS computer system\nThe FSLG office is identifying its customers with a code on the IRS computer system that\ncategorizes the entities as Federal, State, or local Government agencies. Specifically,\ninformation contained on an organization\xe2\x80\x99s Application for Employer Identification Number\n(Form SS-4) is used to categorize the type of organization when an account is established on the\nIRS computer system. However, FSLG office entities that request an Employer Identification\nNumber, but do not indicate on their Forms SS-4 they have employees, cannot be coded as FSLG\noffice customers due to programming restrictions. Only entities with a Form 941 filing\nrequirement can be coded as FSLG office customers. Further, IRS procedures for processing\nForm SS-4 do not allow the code identifying FSLG office customers to be added to an account\nwithout a filing requirement code12 being input. This programming prevents new organizations\nfrom being coded as FSLG office customers and precludes existing organizations without a\nForm 941 filing requirement from being updated with a code identifying them as FSLG office\ncustomers. To work around these programming limitations, office personnel took steps to\nmanually code 1,183 entities (1,168 + 15) as FSLG office customers. However, these steps\nresulted in some unintended consequences that may increase taxpayer burden.\nThrough various research and matching efforts, the office identified FSLG office customers that\nwere not coded as such on the IRS computer system. However, some of these entities were not\nrequired to file a Form 941. For these entities to be coded as FSLG office customers, personnel\nneeded to input a Form 941 filing requirement code on each account and then delete it.\nHowever, deleting the filing requirement code caused unintended systemic actions to occur.\nWhen an existing Form 941 filing requirement code is deleted, the computer system\nautomatically inputs a different filing requirement code that signifies the organization is no\nlonger liable for filing Forms 941 and causes a Federal Employment Tax Forms\n(Publication 393) to be automatically issued to the organization. This Publication contains\ncopies of and instructions for information returns. In addition, the computer programming will\nsubsequently delete the code used to identify any Federal Government agencies as FSLG office\ncustomers after the filing requirement code is deleted.13\nTo resolve these programming limitations, FSLG office management has submitted a Request\nfor Information Services14 to allow organizations that are not required to file employment tax\nreturns to be coded as FSLG office entities on the IRS computer system. This change is\nscheduled for implementation in July 2007. However, this Request may not address the coding\n\n12\n A filing requirement code identifies what type of return an entity is required to file.\n13\n Based on our review of the computer programming manuals and contact with IRS programming personnel, we\nwere unable to determine whether the code used to identify State and local Government organizations as FSLG\noffice customers is systemically deleted after the filing requirement code has been deleted.\n14\n The Request for Information Services process entails a common framework to document, control, monitor, and\ntrack requests for changes to IRS computer systems and for support.\n Page 6\n\x0c\x0c Resource and Computer Programming Limitations Have\n Hindered the Progress of the Federal, State, and Local\n Governments Office in Identifying Its Customers\n\n\nRecommendations\nRecommendation 1: The Director, Government Entities, should determine the best method\nto identify FSLG office customers, including, but not limited to, the Census Bureau database.\nThis approach should be included in a detailed action plan that outlines what is to be\naccomplished, who will accomplish each task, deadlines for each task, management officials\nproviding oversight, expected results, and methods to monitor performance. Government\nEntities function management should also prepare updates to the plan if scheduled actions are no\nlonger viable.\n Management\xe2\x80\x99s Response: TE/GE Division management agreed with this\n recommendation. They will determine how best to identify their customers and develop a\n detailed action plan.\nRecommendation 2: While waiting for implementation of the Request for Information\nServices that will allow a code identifying FSLG office customers to be input without a filing\nrequirement in July 2007, the Director, Government Entities, should request that all relevant\nprocedures be revised to ensure codes used to identify FSLG office customers are assigned even\nif there are no filing requirements.\n Management\xe2\x80\x99s Response: TE/GE Division management agreed with this\n recommendation. They have identified and contacted the respective systems owners for\n Individual and Business Master File accounts and requested that all relevant procedures\n to identify FSLG office customers be revised to ensure codes used to identify those\n customers are assigned even if there are no filing requirements.\nRecommendation 3: The Director, Government Entities, should submit a Request for\nInformation Services that revises computer programming to ensure the code used to identify\nFederal Government agencies is not deleted if the Form 941 filing requirement is removed from\nan agency\xe2\x80\x99s account.\n Management\xe2\x80\x99s Response: TE/GE Division management agreed with this\n recommendation. They will discuss this process with the Modernization and Information\n Technology Services organization to determine if a Request for Information Services is\n required or if the work can be completed without it. Management will submit a Request\n for Information Services, if necessary.\nRecommendation 4: The Director, Government Entities, should research IRS computer\nprogramming and, if necessary, submit a Request for Information Services to eliminate any\nunintended consequences of deleting filing requirements (such as the issuance of\nPublication 393) for Federal, State, and local Governments.\n Management\xe2\x80\x99s Response: TE/GE Division management agreed with this\n recommendation. They will contact personnel who specialize in Master File changes and\n coordinate with the Modernization and Information Technology Services organization,\n Page 8\n\x0c Resource and Computer Programming Limitations Have\n Hindered the Progress of the Federal, State, and Local\n Governments Office in Identifying Its Customers\n\n\n determine if a Request for Information Services is necessary, and submit a Request for\n Information Services if required.\nRecommendation 5: The Director, Government Entities, should submit a Request for\nInformation Services to allow Government entities with unique filing requirement codes, such as\nPuerto Rican, Virgin Islands, Guam, and American Samoa filers, to be coded as FSLG office\ncustomers.\n Management\xe2\x80\x99s Response: TE/GE Division management agreed with this\n recommendation. They will submit the Request for Information Services.\n\n\n\n\n Page 9\n\x0c Resource and Computer Programming Limitations Have\n Hindered the Progress of the Federal, State, and Local\n Governments Office in Identifying Its Customers\n\n\n Appendix I\n\n Detailed Objective, Scope, and Methodology\n\nThe overall objective of this review was to assess the Federal, State, and Local Governments\n(FSLG) office\xe2\x80\x99s progress in accurately identifying its customers and updating its computer\nsystem to properly categorize organizations as Federal, State, or local Governments.\nSpecifically, we assessed the status of the customer identification efforts and the process used to\ncode customer accounts. We attempted to validate the two databases received from the FSLG\noffice by querying various fields to determine if the data in the fields were appropriate. This was\nnot the case for one database, so we did not complete additional validations. For the other\ndatabase, we also verified there were no duplicate records and that each entity\xe2\x80\x99s account had\nbeen updated on the Internal Revenue Service computer system1 as indicated by the FSLG office.\nWe concluded that one database may be unreliable and the other was reliable. We did not use\nthe potentially unreliable database during our review, so there are no impairments to report. Due\nto resource limitations, we did not obtain or validate the United States Census Bureau\xe2\x80\x99s 2002\nGovernment Integrated Directory (Census Bureau database). To accomplish the audit objective,\nwe:\nI. Determined all currently planned efforts or those initiated since the May 2004 Treasury\n Inspector General for Tax Administration report2 to identify Federal, State, and local\n Government customers.\n A. Interviewed FSLG office Compliance and Program Management3 office personnel to\n obtain information on all currently planned identification efforts or those initiated\n since May 2004.\n B. Obtained documentation (e.g., planning documents, action plans, status reports)\n related to efforts to identify FSLG office customers.\nII. Determined whether Tax Exempt and Government Entities Division management took\n adequate corrective action in response to two recommendations made to improve the\n process used to identify customers (related to the FSLG office) contained in our\n May 2004 report.\n\n\n\n1\n The Business Master File is the Internal Revenue Service database that consists of Federal tax-related transactions\nand accounts for businesses. These include employment taxes, income taxes on businesses, and excise taxes.\n2\n We identified all identification efforts that were initiated after the issuance of the report entitled The Federal, State,\nand Local Governments Office Is Taking Action to Identify Its Customers, but Improvements Are Needed (Reference\nNumber 2004-10-104, dated May 2004).\n3\n This was formerly known as the Operations, Planning, and Review office within the FSLG office.\n Page 10\n\x0c Resource and Computer Programming Limitations Have\n Hindered the Progress of the Federal, State, and Local\n Governments Office in Identifying Its Customers\n\n\n A. Reviewed the FSLG office action plan obtained in Step I. to determine whether it\n included management officials responsible for providing oversight, specific actions\n needed to identify customers, individuals assigned to the project, completion dates,\n expected results, and methods to monitor performance.\n B. Determined whether a survey was mailed to each Government entity included on the\n Census Bureau database that was not on the Internal Revenue Service computer\n system, to confirm the name and address of the entity and request its Employer\n Identification Number4 (if applicable).\nIII. Assessed the FSLG office\xe2\x80\x99s progress in identifying its customers and updating its\n computer system to properly categorize organizations as Federal, State, or local\n Governments.\n A. Determined whether the identification efforts identified in Step I.A. were on schedule.\n B. Determined whether updated information related to FSLG office customers had been\n identified since May 2004.\n C. Determined whether accurate codes identifying FSLG office customers had been\n input to the Internal Revenue Service computer system if new information had been\n identified for Federal, State, and local Governments. We selected a random sample\n of 75 cases from a universe of 1,168 entities that had had their codes updated to\n verify the changes made to the accounts. We used a random sampling technique to\n ensure each entity had an equal chance of being selected for review. We also\n reviewed the total universe of 16 cases from a separate effort to update entities\xe2\x80\x99\n accounts.\n\n\n\n\n4\n A unique nine-digit number used to identify a taxpayer\xe2\x80\x99s business account.\n Page 11\n\x0c Resource and Computer Programming Limitations Have\n Hindered the Progress of the Federal, State, and Local\n Governments Office in Identifying Its Customers\n\n\n Appendix II\n\n Major Contributors to This Report\n\nDaniel R. Devlin, Assistant Inspector General for Audit (Headquarters Operations and Exempt\nOrganizations Programs)\nNancy A. Nakamura, Acting Assistant Inspector General for Audit (Headquarters Operations and\nExempt Organizations Programs)\nJeffrey M. Jones, Acting Director\nThomas Seidell, Acting Audit Manager\nCheryl Medina, Lead Auditor\nBarry Huff, Senior Auditor\nDonald Martineau, Auditor\n\n\n\n\n Page 12\n\x0c Resource and Computer Programming Limitations Have\n Hindered the Progress of the Federal, State, and Local\n Governments Office in Identifying Its Customers\n\n\n Appendix III\n\n Report Distribution List\n\nCommissioner C\nOffice of the Commissioner \xe2\x80\x93 Attn: Chief of Staff C\nDeputy Commissioner for Services and Enforcement SE\nDeputy Commissioner, Tax Exempt and Government Entities Division SE:T\nDirector, Government Entities, Tax Exempt and Government Entities Division SE:T:GE\nDirector, Research and Analysis, Tax Exempt and Government Entities Division SE:T:RA\nDirector, Federal, State, and Local Governments, Tax Exempt and Government Entities Division\nSE:T:GE:FSL\nChief Counsel CC\nNational Taxpayer Advocate TA\nDirector, Office of Legislative Affairs CL:LA\nDirector, Office of Program Evaluation and Risk Analysis RAS:O\nOffice of Internal Control OS:CFO:CPIC:IC\nAudit Liaison: Director, Communications and Liaison, Tax Exempt and Government Entities\nDivision SE:T:CL\n\n\n\n\n Page 13\n\x0c Resource and Computer Programming Limitations Have\n Hindered the Progress of the Federal, State, and Local\n Governments Office in Identifying Its Customers\n\n\n Appendix IV\n\n Outcome Measures\n\nThis appendix presents detailed information on the measurable impact that our recommended\ncorrective actions will have on tax administration. These benefits will be incorporated into our\nSemiannual Report to Congress.\n\nType and Value of Outcome Measure:\n\xe2\x80\xa2 Taxpayer Burden \xe2\x80\x93 Potential; 27 taxpayer accounts affected (see page 3).\n\nMethodology Used to Measure the Reported Benefit:\nWe queried the database of 1,168 accounts that had been updated with a code identifying them as\nFederal, State, and Local Governments (FSLG) office customers to determine the current filing\nrequirement codes1 on those accounts. We also reviewed 15 other accounts that had been\nupdated based on information received from Chief Financial Officers of various Federal\nGovernment agencies. Based upon our reviews, we determined 27 tax accounts had the filing\nrequirement code added and subsequently deleted from the accounts, causing Federal\nEmployment Tax Forms (Publication 393) to be issued to the entities.\n\nType and Value of Outcome Measure:\n\xe2\x80\xa2 Taxpayer Burden \xe2\x80\x93 Potential; 7 taxpayer accounts affected (see page 3).\n\nMethodology Used to Measure the Reported Benefit:\nWe reviewed 15 tax accounts that had been updated with a code identifying them as FSLG office\ncustomers based on information received from Chief Financial Officers of various Federal\nGovernment agencies. We determined that a filing requirement code had been added to the\naccounts of seven entities that had previously reported to the Internal Revenue Service they do\nnot file employment tax returns; the filing requirement codes had not been deleted at the end of\nour fieldwork. We researched the Internal Revenue Service computer system2 and determined\n\n1\n A filing requirement code identifies what type of return an entity is required to file.\n2\n The Business Master File is the Internal Revenue Service database that consists of Federal tax-related transactions\nand accounts for businesses. These include employment taxes, income taxes on businesses, and excise taxes.\n\n\n\n\n Page 14\n\x0c Resource and Computer Programming Limitations Have\n Hindered the Progress of the Federal, State, and Local\n Governments Office in Identifying Its Customers\n\n\n6 of the 7 entities had not used the Employer Identification Numbers to file an employment tax\nreturn in the last 2 years. These seven Federal Government entities may receive delinquency\nnotices for not filing employment tax returns.\n\n\n\n\n Page 15\n\x0c Resource and Computer Programming Limitations Have\n Hindered the Progress of the Federal, State, and Local\n Governments Office in Identifying Its Customers\n\n\n Appendix V\n\nManagement\xe2\x80\x99s Response to the Draft Report\n\n\n\n\n Page 16\n\x0cResource and Computer Programming Limitations Have\nHindered the Progress of the Federal, State, and Local\n Governments Office in Identifying Its Customers\n\n\n\n\n Page 17\n\x0cResource and Computer Programming Limitations Have\nHindered the Progress of the Federal, State, and Local\n Governments Office in Identifying Its Customers\n\n\n\n\n Page 18\n\x0cResource and Computer Programming Limitations Have\nHindered the Progress of the Federal, State, and Local\n Governments Office in Identifying Its Customers\n\n\n\n\n Page 19\n\x0c'


type: caselaw

text:
 2.9.2006
 SK
 Úradný vestník Európskej únie
 C 212/43
 Žaloba podaná 18. júla 2006 – Solvay Solexis/Komisia
 (Vec T-195/06)
 (2006/C 212/74)
 Jazyk konania: taliančina
 Účastníci konania
 Žalobca: Solvay Solexis S.p.A. (v zastúpení: Tommaso Salonico a Gian Luca Zampa, advokáti)
 Žalovaná: Komisia Európskych spoločenstiev
 Návrhy žalobcu
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 čiastočne zrušiť rozhodnutie, menovite články 1, 2 a 3, a následne znížiť peňažnú pokutu uloženú spoločnosti Solexis,
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 zaviazať žalovanú na náhradu trov konania, vrátane výdavkov, ktoré vznikli žalobcovi v súvislosti s úplnou alebo čiastočnou platbou peňažnej pokuty alebo s poskytnutím bankovej záruky.
 Žalobné dôvody a hlavné tvrdenia
 Napadnuté rozhodnutie v uvedenej veci je rovnaké ako vo veci T-185/06, L'Air Liquide/Komisia. V posledne menovanom rozhodnutí bola spoločnosť Solexis solidárne so spoločnosťou Edison SpA zodpovedná za zaplatenie peňažnej pokuty vo výške 25 619 000 eur. Zodpovednosť žalobcu sa týkala výlučne konania spoločnosti Ausimont S.p.A, ktorá bola v čase porušenia pod výlučnou kontrolou spoločnosti Edison.
 Na podporu svojich tvrdení žalobca uvádza, že v napadnutom rozhodnutí sa uložením peňažnej pokuty dopustila Komisia omylu, keďže:
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 nesprávne posúdila dĺžku trvania porušenia, ku ktorému podľa žalobcu došlo od mája/septembra 1997 do mája 2000, a nie, pokiaľ ide o žalobcu samotného, od mája 1995 do decembra 2000,
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 nesprávne posúdila povahu akéhokoľvek vplyvu uvedeného porušenia na trh, ako aj pasívnu úlohu žalobcu v období od mája 1995 do mája/septembra 1997,
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 žalobca sa nezúčastnil na dohode o obmedzení kapacity. Komisia nevzala pri požadovaní peňažnej pokuty do úvahy skutočnosť, že spoločnosť Ausimont sa nikdy, v roku 1997 a ani neskôr, nezúčastnila za účelom zníženia/obmedzenia výrobnej kapacity na dohodách o obmedzení kapacity. Porušenie prisudzované spoločnosti Ausimont by teda malo nemej závažné následky, než ktorých sa dopustil druhý podnik, aj z dôvodu jej menšieho vplyvu na konkurenčné podniky, rovnako aj z hľadiska uplatnenia základných zásad rovnosti zaobchádzania, spravodlivosti a proporcionality,
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 Komisia nevymedzila svoju spoluprácu so žalobcom. Fakticky by žalovaná nemala priznať žalobcovi žiadnu výhodu v súvislosti s jeho spoluprácou pri vyšetrovaní a vzhľadom na jeho účasť na konaní o zhovievavosti alebo na základe poľahčujúcich okolností upravených v usmerneniach Komisie.
 Na záver žalobca namieta porušenie zásady proporcionality.