text:
 11.8.2014
 BG
 Официален вестник на Европейския съюз
 C 261/41
 Иск, предявен на 31 май 2014 г. — Яворская/Съвет и др.
 (Дело T-405/14)
 2014/C 261/67
 Език на производството: френски
 Страни
 Ищец: Елена Яворская (Москва, Русия) (представители: D. Grisay, C. Hartman и Y. G. Georgiades, адвокати)
 Ответници: Съвет на Европейския съюз, Европейска комисия, Европейска централна банка (ЕЦБ) и Еврогрупата, представлявана от Съвета на Европейския съюз
 Искания
 Ищцата иска от Общия съд:
 —
 да допусне за разглеждане настоящия иск за обезщетение въз основа на правилата за извъндоговорната отговорност по член 340 от Договора за функционирането на Европейския съюз,
 —
 да установи, че искът е основателен, тъй като мерките, които различните институции на Европейския съюз налагат на Република Кипър във връзка със запорирането на банковите сметки, водят до достатъчно съществено нарушение на основните принципи на правото на Европейския съюз, предоставящи права на частноправните субекти, което съставлява противоправно поведение за целите на прилагането на член 340 ДФЕС,
 —
 да установи, че с поведението си Европейският съюз е извършил достатъчно съществено нарушение, като последица от което на ищцата са причинени вреди в размер, който тя оценява на 3 2 99 855,45 EUR, но си запазва правото да го преизчисли с оглед намаляването или увеличаването му в хода на делото, в частност предвид евентуално дължимите лихви и разноски,
 —
 да осъди Европейския съюз да ѝ заплати упоменатите суми,
 —
 да осъди Европейския съюз да заплати и съдебните разноски.
 Правни основания и основни доводи
 Като основание на иска си ищцата сочи извършен от Европейския съюз деликт, и по-точно нарушение на правото ѝ на собственост и принципа за недопускане на дискриминация.
 Мерките, които Европейският съюз наложил на Република Кипър, довели до блокиране на сметките на ищцата в Laiki Bank, без да ѝ бъде заплатено справедливо и предварително обезщетение.
 Така Европейският съюз извършил явно и неоправдано нарушение на правото на собственост на ищцата, а доколкото в резултат от наложените на кипърските власти европейски мерки само влоговете под 1 00 000,00 EUR в Laiki Bank били гарантирани — и на принципа за недопускане на дискриминация.


type: caselaw

jurisdiction: EU

text:
 16.11.2013
 PT
 Jornal Oficial da União Europeia
 C 336/29
 Recurso interposto em 25 de setembro de 2013 — Espanha/Comissão
 (Processo T-515/13)
 2013/C 336/62
 Língua do processo: espanhol
 Partes
 Recorrente: Reino de Espanha (representante: N. Díaz Abad, Abogado del Estado)
 Recorrida: Comissão Europeia
 Pedidos
 O recorrente conclui pedindo que o Tribunal Geral se digne:
 —
 Anular a decisão recorrida; e
 —
 Condenar a recorrida nas despesas.
 Fundamentos e principais argumentos
 O presente recurso tem por objeto a Decisão da Comissão C(2013) 4426 final, de 17 de julho de 2013, relativa ao regime fiscal aplicável a determinados acordos de locação financeira também conhecidos por Sistema de arrendamento fiscal espanhol [Auxílio estatal SA.21233 C/2011 (ex NN/2011, ex CP 137/2006)]. Esta decisão qualifica como auxílio estatal a agrupamentos de interesse económico, incompatível com o mercado interno, as medidas resultantes do artigo 115.o, n.o 11, do texto reformulado da Ley del Impuesto sobre Sociedades [Lei espanhola do imposto sobre as sociedades] (amortização antecipada de ativos locados) de aplicação de um regime de tributação por tonelagem a empresas, navios ou atividades não elegíveis e do artigo 50.o, n.o 3, do Reglamento del Impuesto de Sociedades [Regulamento de execução do imposto sobre as sociedades].
 A recorrente invoca dois fundamentos no seu recurso.
 1.
 Primeiro fundamento, relativo à violação do artigo 107.o TFUE uma vez que, nas medidas examinadas da decisão recorrida, não se verifica nenhum dos requisitos para estas serem consideradas auxílios de Estado, na medida em que não existe nenhum elemento de seletividade numa vantagem aberta ao conjunto de potenciais investidores de todos os setores da economia, sem imposição de qualquer requisito prévio; Também não se falseia a ou ameaça falsear a concorrência, uma vez que não se pode considerar que uma vantagem aberta a todos sem qualquer discriminação (nem sequer em razão de nacionalidade) favoreça ou seja suscetível de favorecer a posição competitiva de determinados setores ou empresas em detrimento dos seus concorrentes, uma vez que qualquer investidor podia participar nas estruturas do denominado SEAF e obter os benefícios que o referido sistema ofereceria. Consequentemente, também não é afetado o comércio entre os Estados-Membros, uma vez que os participantes (ou acionistas) de uma entidade não desenvolviam qualquer atividade no mercado.
 2.
 Segundo fundamento, invocado com caráter subsidiário, relativo à violação dos princípios da igualdade de tratamento, confiança legítima e segurança jurídica, pelo que, nos termos do artigo 14.o do Regulamento (CE) n.o 659/1999 do Conselho, de 22 de março de 1999, que estabelece as regras de execução do artigo 93o do Tratado CE, não procederia à recuperação dos auxílios.


type: wikipedia

text:
Tír i dtuaisceart na hEorpa is ea an Laitvia (Laitvis: Latvija), nó Poblacht na Laitvia (Laitvis: Latvijas Republika) go hoifigiúil. Tá teorainn aici leis an Eastóin, an Rúis, an mBealarúis agus an Liotuáin. Tá An Mhuir Bhailt in aice léi freisin. Is í Ríge—an chathair is mó sna tíortha Baltacha—an phríomhchathair. Is ball den Aontas Eorpach í.
 Tá beagnach naoi gcéad míle duine sa phríomhchathair. Is é aerfort Ríge an t-aerfort is mó sna tíortha Baltacha. Tá an daonra céanna ag Laitvia agus Cúige Laighin in Éirinn (1.9 milliún). Bhain an Laitvia a neamhspleáchas amach sa bhliain 1991 ón Aontas Sóivéadach, ar nós leis na poblachtaí iar-Shóivéadacha eile.
 Tagairtí
 Laitvia, An
 L


text:
David S. Goodsell is universitair hoofddocent aan het Scripps Research Institute en onderzoeksprofessor aan de Rutgers-universiteit, New Jersey. Goodsell is voornamelijk bekend om zijn aquarellen van de moleculaire organisatie van cellen en virussen.
 Opleiding en onderzoek
 David Goodsell studeerde biologie en scheikunde aan de Universiteit van Californië, Irvine. Nadat hij deze Bachelor of Science had voltooid volgde hij een PhD aan de Universiteit van Californië, Los Angeles. Hij deed onderzoek daar naar röntgenkristallografie van DNA. In 1987 voltooide hij zijn PhD-traject.
 Na het afronden van zijn doctoraat werkte Goodsell als structuurbioloog bij het Scripps Research Institute (met een tussenliggende periode van twee jaar aan de Universiteit van Californië in 1992-94). Hij paste zijn kennis van structuurbiologie en moleculaire dynamica toe op eiwit-eiwitinteracties en computationele geneesmiddelen-ontwikkeling, met name op het gebied van lead optimization en structuur-activiteitsrelaties.
 Goodsell is een ontwikkelaar van AutoDock, een veelgebruikt programma om molecular docking (de manier waarop moleculen met elkaar binden) te onderzoeken. Zijn belangrijkste onderzoeksgebieden zijn resistentie tegen hiv-medicijnen en de structuur en functie van bacteriële cellen.
 Illustraties
 Goodsell heeft een kenmerkende stijl van wetenschappelijke illustratie ontwikkeld. Hij begon al vroeg in zijn jeugd met schilderen. Tijdens zijn universitaire studie raakte Goodsell geïnteresseerd in wetenschappelijke illustratie. Hij stelde zich ten doel de moleculaire structuren zoals eiwitten en DNA met behulp van tekeningen tastbaar te maken.
 De stijl van Goodsell typeert zich door de zeer vlakke schakeringen en eenvoudige kleurenschema's. Hoewel zijn illustraties een vereenvoudigde weergave zijn van het onderwerp, worden de belangrijke kenmerken in realistische termen behouden. Zijn illustraties vallen grofweg uiteen in twee categorieën: individuele eiwitten en moleculaire landschappen.
 Goodsells illustraties van individuele eiwitten zijn meestal computergegenereerde, ruimtevullende representaties van eiwitmoleculen, vaak met duidelijk weergegeven bindingsplaatsen en cofactoren. Zijn illustraties van het inwendige van cellen (moleculaire landschappen) zijn met de hand geschilderde aquarellen. Dit zijn doorsnedes van cellen met sterk vereenvoudigde eiwitstructuren in een platte stijl om de algehele organisatie vast te leggen zonder overweldigende details. De moleculaire landschappen hebben vaak een vergroting van 1.000.000x. De schilderijen delen hierdoor een consistente stijl, waardoor ze eenvoudig en intuïtief geïnterpreteerd kunnen worden.
 De tekeningen van Goodsell zijn gepubliceerd in de serie "Molecule of the Month" door de Protein Data Bank, een grote database van eiwitstructuren. Zijn illustraties zijn inmiddels gebruikt in leermiddelen, in studieboeken, in wetenschappelijke publicaties en als omslag voor wetenschappelijke tijdschriften.
 Bibliografie
 Naast zijn bezigheden als wetenschappelijk illustrator is Goodsell de auteur van verschillende wetenschappelijke boeken met de nadruk op visualisatie van cellen en moleculen:
 Atomic Evidence: Seeing the Molecular Basis of Life (Springer International, 2016)
 Bionanotechnology: Lessons from Nature (J. Wiley and Sons, 2004)
 Our Molecular Nature: The Body's Motors, Machines, and Messages (Springer-Verlag, 1996)
 The Machinery of Life (Springer-Verlag, 1993).
 Externe links
 Molecule of the Month
 David Goodsell op CCSB
 Amerikaans biochemicus


text:
 23.11.2013
 FR
 Journal officiel de l'Union européenne
 C 344/4
 Arrêt de la Cour (troisième chambre) du 26 septembre 2013 — Commission européenne/Royaume d'Espagne
 (Affaire C-189/11) (1)
 (Manquement d’État - Fiscalité - TVA - Directive 2006/112/CE - Articles 306 à 310 - Régime particulier des agences de voyages - Divergences entre versions linguistiques - Législation nationale prévoyant l’application de ce régime particulier à des personnes autres que les voyageurs - Notions de «voyageur» et de «client» - Exclusion dudit régime particulier de certaines ventes au public - Mention sur la facture d’un montant de TVA déductible non lié à la taxe due ou acquittée en amont - Détermination globale de la base d'imposition pour une période donnée - Incompatibilité)
 2013/C 344/03
 Langue de procédure: l’espagnol
 Parties
 Partie requérante: Commission européenne (représentants: L. Lozano Palacios et C. Soulay, agents)
 Partie défenderesse: Royaume d'Espagne (représentant: S. Centeno Huerta, agent)
 Parties intervenantes au soutien de la partie défenderesse: République tchèque (représentants: M. Smolek et T. Müller ainsi que par J. Očková, agents), République française (représentants: G. de Bergues et J.-S. Pilczer, agents), République de Pologne (représentants: A. Kraińska et A. Kramarczyk ainsi que par M. Szpunar et B. Majczyna, agents), République portugaise (représentants: L. Inez Fernandes et R. Laires, agents), République de Finlande (représentants: J. Heliskoski et M. Pere, agents)
 Objet
 Manquement d'État — Violation des art. 73, 168, 169, 226 et 306 à 310 de la directive 2006/112/CE du Conseil, du 28 novembre 2006, relative au système commun de taxe sur la valeur ajoutée (JO L 347, p. 1) — Régime particulier des agences de voyages
 Dispositif
 1)
 Le Royaume d’Espagne,
 —
 en excluant du régime particulier des agences de voyages, les ventes au public, effectuées par les agences détaillantes agissant en leur propre nom, de voyages organisés par des agences grossistes;
 —
 en autorisant les agences de voyages, dans certaines circonstances, à consigner sur la facture un montant global de taxe sur la valeur ajoutée qui n’a aucun rapport avec la taxe effectivement répercutée sur le client, et en autorisant ce dernier, pour autant qu’il est assujetti, à déduire ce montant global de la taxe sur la valeur ajoutée due, et
 —
 en autorisant les agences de voyages, dans la mesure où elles bénéficient dudit régime particulier, à déterminer la base d’imposition de la taxe globalement pour chaque période d’imposition,
 a manqué aux obligations qui lui incombent en vertu des articles 168, 226 et 306 à 310 de la directive 2006/112/CE du Conseil, du 28 novembre 2006, relative au système commun de taxe sur la valeur ajoutée.
 2)
 Le recours est rejeté pour le surplus.
 3)
 La Commission européenne supporte un quart de ses dépens.
 4)
 Le Royaume d’Espagne supporte ses propres dépens et trois quarts des dépens de la Commission européenne.
 5)
 La République tchèque, la République française, la République de Pologne, la République portugaise et la République de Finlande supportent leurs propres dépens.
 (1) JO C 186 du 25.06.2011


text:
 7.2.2009
 CS
 Úřední věstník Evropské unie
 C 32/50
 Rozsudek Soudu pro veřejnou službu (druhého senátu) ze dne 11. prosince 2008 – Reali v. Komise
 (Věc F-136/06) (1)
 („Veřejná služba - Smluvní zaměstnanci - Přijímání - Zařazení do platové třídy - Odborná praxe - Diplom - Rovnocennost“)
 (2009/C 32/98)
 Jednací jazyk: angličtina
 Účastníci řízení
 Žalobce: Enzo Reali (Florencie, Itálie) (zástupce: S. A. Pappas, advokát)
 Žalovaná: Komise Evropských společenství (zástupci: J. Currall a M. Velardo, zmocněnci)
 Předmět věci
 Veřejná služba – Zrušení rozhodnutí orgánu oprávněného ke jmenování (OOJ) ze dne 30. srpna 2006, kterým byla zamítnuta stížnost podaná žalobcem, smluvním zaměstnancem, za účelem přeřazení z platové třídy 14 do platové třídy 16 funkční skupiny IV na základě váhy, která má být přiznána jeho diplomu „Laurea in Scienze Agrarie“ při stanovení jeho odborné praxe
 Výrok rozsudku
 1)
 Žaloba se zamítá.
 2)
 Každý účastník řízení ponese vlastní náklady řízení.
 (1) Úř. věst. C 20, 27.1.2007, s. 38.


type: other

jurisdiction: US

text: b' U.S. Department of Agriculture\n\n Office of Inspector General\n Washington, D.C.\n\n\n\n\n Audit Report\n\n Farm Service Agency\nReview of the 2002 Farm Bill Commodity Loan\n and Payment Rates\n\n\n\n\n Report No. 03601-20-KC\n December 2003\n\x0c UNITED STATES DEPARTMENT OF AGRICULTURE\n\n OFFICE OF INSPECTOR GENERAL\n\n Washington, D.C. 20250\n\n\n\n\nDATE: December 22, 2003\n\nREPLY TO\nATTN OF: 03601-20-KC\n\nSUBJECT: Review of the 2002 Farm Bill Commodity Loan and Payment Rates\n\nTO: James R. Little\n Administrator\n Farm Service Agency\n\nATTN: T. Mike McCann\n Director\n Operations and Review Analysis Staff\n\n\nSUMMARY:\n\nWe have completed an audit survey of the Farm Service Agency\xe2\x80\x99s (FSA) established\nmanagement controls over formulation, calculation, and implementation of local county\nloan rates and counter-cyclical payment rates for crop years 2002 and 2003 to\ndetermine the need and areas for additional audit work. The overall survey objectives\nwere to determine (1) the methodologies used and management controls over\ncalculating loan county rates, establishing counter-cyclical payment rates, and\ndesignating eligible commodities, and (2) whether such controls were adequate to\nensure that such rates were properly calculated and, in the case of counter-cyclical\nrates, were applied to properly designated eligible commodities. We also reviewed and\ntested a judgmental sample of payment rates and disbursements provided to producers\nof agricultural crops for proper support, accuracy, and propriety. The disbursements\nprovided to these producers were in the form of marketing assistance loans, direct\npayments, counter-cyclical payments, and loan deficiency payments (LDP).\n\nOverall, we determined that FSA had established reasonable controls regarding the\nformulation, calculation, dissemination, and implementation of local county loan rates,\ncounter-cyclical rates (where applicable), and other payment rates1 for crop years 2002\nand 2003, and that such controls were working as intended. In addition, we determined\nthat selected FSA State and county offices properly applied payment rates for the\nvarious agricultural crops for both crop years 2002 and 2003,2 as appropriate, and that\n1\n Direct payment rates, LDP rates, and marketing assistance loan payment rates.\n2\n Local county loan rates, counter-cyclical payment rates, direct payment rates, LDP rates, and marketing\nassistance loan rates.\n\x0cJames R. Little 2\n\n\nthey computed the various disbursements we tested in accordance with program\npolicies and procedures. We confirmed that the weighted average local county loan\nrates established by FSA equaled the national loan rates as set forth in the Farm\nSecurity and Rural Investment Act of 2002 (2002 Farm Bill), Public Law (P.L.) 107-171,\ndated May 13, 2002. Nothing came to our attention to cause us to believe that the\nsystems of management controls over these activities were not effective and operating\nas designed. As a result, we will not be initiating any further audit work.\n\nBACKGROUND:\n\nThe Commodity Credit Corporation (CCC) is a wholly-owned Government corporation\ncreated in 1933 to stabilize, support, and protect farm income and prices; to help\nmaintain balanced and adequate supplies of agricultural commodities, including\nproducts, foods, feeds, and fibers; and to help in the orderly distribution of these\ncommodities. CCC was originally incorporated under a Delaware charter and was\nreincorporated June 30, 1948, as a Federal corporation within the U.S. Department of\nAgriculture (USDA) by the Commodity Credit Corporation Charter Act (15 U.S.C. 714).\nSince the CCC has no operating personnel, its price support, domestic acquisitions,\nproduction payments, and other commodity programs are carried out through the\npersonnel and facilities of FSA.3\n\nThe 2002 Farm Bill was signed into law on May 13, 2002, and governs Federal farm\nprograms for 6 years (2002 through 2007). Title I, subtitles A, B, and C of the 2002\nFarm Bill provide for direct payments, counter-cyclical payments, marketing assistance\nloans, and loan deficiency payments on selected agricultural commodities, including\nwheat, corn, grain sorghum, barley, oats, upland cotton, rice, soybeans, and other\noilseeds and commodities. The 2002 Farm Bill replaced flexibility contract payments,\nwhich were authorized under the Federal Agricultural Improvement and Reform Act of\n1996, with direct payments.\n\nSubtitle A of Title I provides for direct and counter-cyclical payments to be made to\neligible producers on farms enrolled for the 2002 through 2007 crop years for each\ncovered commodity. Both direct and counter-cyclical payments are computed using the\nbase acres and payment yields established for the farm. The amount of the direct\npayment to be made to the producer for a crop year shall be equal to the product of the\ndirect payment rate multiplied by the payment acres (85 percent of the base acres) of\nthe covered commodity on the farm multiplied by the payment yield. Counter-cyclical\npayments provide support counter to the cycle of market prices and are only to be made\nto producers on farms if the effective prices for the covered commodities are less than\n\n3\n FSA was established when USDA was reorganized in 1994, incorporating programs from several\nagencies, including the then Agricultural Stabilization and Conservation Service, Federal Crop Insurance\nCorporation, and Farmer\xe2\x80\x99s Home Administration. Although its name has changed over the years, the\nFSA\xe2\x80\x99s relationship with farmers/producers goes back to the 1930\xe2\x80\x99s. FSA\xe2\x80\x99s missions include stabilizing\nfarm income, helping farmers conserve land and water resources, providing credit to new or\ndisadvantaged farmers and ranchers, and helping farm operations recover from the effects of disaster.\n\x0cJames R. Little 3\n\n\ntheir target prices. The target prices are fixed in the legislation. The counter-cyclical\npayment rate is the amount by which the target price of each commodity exceeds its\neffective price. The effective price for a covered commodity is equal to the sum of (1)\nthe higher of the national average market price or national average loan rate and (2) the\ndirect payment rate.\n\nSubtitle B of Title I continues non-recourse marketing assistance loans and LDP\nprovisions from previous legislation. The subtitle provides for non-recourse marketing\nassistance loans for loan commodities produced on the farm (i.e., a producer has the\noption of delivering to CCC the quantity of a commodity pledged as collateral for a loan\nas full payment for that loan at loan maturity). The national loan rates for\n18 commodities are fixed in the legislation. For commodities other than upland cotton,\nrice, and extra-long staple cotton, producers are allowed to repay their marketing\nassistance loans at a rate that is the lesser of (1) the loan rate established for the\ncommodity, plus accrued interest and other charges, or (2) the alternate loan rate CCC\ndetermines. For all loan eligible commodities (except upland cotton, extra-long staple\ncotton, and rice), the alternate loan repayment is the CCC-determined market price.\nFor wheat, feed grains, and oilseeds, the CCC-determined local market price is often\nreferred to as the posted county price. Posted county prices are established and\navailable at each USDA county office. For peanuts, CCC determines national posted\nprices for four types of peanuts and announces them weekly. For wool and mohair,\nCCC determines weekly regional and national posted prices, respectively. For upland\ncotton and rice, the alternate repayment rate is the prevailing world market price of the\ncommodity (adjusted to United States quality and location). For extra-long staple\ncotton, the repayment of the loan is the loan rate established for the commodity, plus\naccrued interest and other charges.\n\nThe Secretary may make LDP\xe2\x80\x99s available to producers who, although eligible to obtain a\nmarketing assistance loan with respect to a loan commodity, agree to forego obtaining\nthe loan for the commodity in return for LDP\xe2\x80\x99s.4 The LDP payment rate shall be the\namount by which the loan rate established for the loan commodity exceeds the rate at\nwhich a marketing assistance loan for the commodity may be repaid. An LDP for a loan\ncommodity shall be computed by multiplying (1) the payment rate determined for the\ncommodity by (2) the quantity of the commodity produced by the eligible producers,\nexcluding any quantity for which the producers obtained a marketing assistance loan.\n\nSection 1606, Adjustment of Loans, provides that the Secretary may adjust commodity\nloan rates for differences in grade, type, quality, location, and other factors. The\nadjustments are, to the maximum extent practicable, to be made in such manner that\nthe average loan level for the commodity will, on the basis of the anticipated incidence\nof the factors, be equal to the level of support determined, as provided in Title I of the\n2002 Farm Bill; i.e., the national loan rates. The Secretary may establish loan rates for\na crop for producers in individual counties in a manner that results in the lowest such\n\n4\n LDP\xe2\x80\x99s apply to all loan commodities, except extra-long staple cotton.\n\x0cJames R. Little 4\n\n\nrate being 95 percent of the national average loan rate, except that such action shall not\nresult in an increase in outlays. Adjustments are not to result in an increase in the\nnational average loan rate for any year.\n\nSURVEY OBJECTIVES:\n\nThe survey objectives were to determine (1) the methodologies used and management\ncontrols over calculating local county loan rates, establishing counter-cyclical payment\nrates, and designating eligible commodities, and (2) whether such controls were\nadequate to ensure that such rates were properly calculated and, in the case of counter-\ncyclical rates, were applied to properly designated eligible commodities.\n\nSCOPE AND METHODOLOGY OF THE SURVEY:\n\nThe review was performed at the FSA National office in Washington, D.C., and the\nKansas City Commodity Office (KCCO) located in Kansas City, Missouri. We also\nconducted work at the Missouri State FSA office and at two FSA county offices in\nMissouri. Since those two FSA county offices did not issue any payments for rice and\ncotton, we reviewed and tested producer information and payment for cotton and rice at\na third FSA county office in Missouri. To accomplish our objectives, we reviewed\napplicable laws, regulations, and FSA procedures and instructions, and we interviewed\nthe USDA Office of the Chief Economist and the USDA Office of the General Counsel in\nWashington, D.C. We conducted our review through interviews, reviews of FSA\nrecords, and observations.\n\nAt the FSA National office, we reviewed FSA\xe2\x80\x99s local county loan rate-making processes\nand analyzed detailed spreadsheets containing price and production data and loan rate\ncalculation formulas for crop years 2002 and 2003. We tested data for 15 of 18 loan\ncommodities contained in the spreadsheets to verify the data sources, uses, accuracy,\nand completeness. The 15 commodities reviewed included wheat, corn, grain sorghum,\nbarley, oats, upland cotton, extra-long staple cotton, rice, soybeans, other oilseeds,\ngraded wool, non-graded wool, mohair, peanuts, and honey. For all 15 agricultural\ncrops that had an established loan rate, we identified and recomputed some of the\nspecific formulas used by FSA to calculate the individual county loan rates to determine\ntheir completeness and accuracy. We tracked and recomputed FSA\xe2\x80\x99s posting of the 2-\nyear period posted county prices by individual county offices to electronic worksheets\nand supporting documentation (1999 through 2000 and 2000 through 2001,\nrespectively). For crop years 2002 and 2003, we also tracked and recomputed FSA\xe2\x80\x99s\nposting of a 5-year crop production history by individual county offices to electronic\nworksheets and supporting documentation (1996 through 2000 and 1997 through 2001,\nrespectively). We traced and recomputed other data that made up the calculations of\nthe local county loan rates, such as the final adjusted local county loan rate and each\ncounty\xe2\x80\x99s prorated share of the overall loan rate calculation. We further traced FSA\xe2\x80\x99s\nfinal calculations of the weighted average local county loan rates to the national loan\n\x0cJames R. Little 5\n\n\nrates (i.e., the weighted average local county loan rates for all counties must equal the\nestablished national loan rate by crop as set forth in the Farm Bill).\n\nCounter-cyclical payments were only made on peanuts, rice, and upland cotton for crop\nyear 2002 because the effective prices for the other commodities equaled or exceeded\ntheir target prices. We reviewed the methodology FSA followed in determining which\ncommodities were or were not eligible for counter-cyclical payments. We verified that\nFSA used the correct target prices, direct payment rates, and national loan rates\nstipulated in the legislation as well as the proper marketing year average prices in\narriving at each commodity\xe2\x80\x99s eligibility for payments. We further verified that FSA\nproperly applied the higher national loan rate in determining the effective price used for\nestablishing the counter-cyclical payment rates for peanuts, rice, and upland cotton.\n\nWe also documented and assessed the management and supervisory controls over\nthese processes as well as the processes to monitor the loan rates to ensure that they\nwere properly updated and applied. In addition, we compared the effect of the\nestablished local county loan rates on the projections and forecasts contained in the\nannual President\xe2\x80\x99s budget.\n\nAt the Missouri State FSA office, we reviewed and discussed pertinent information with\nofficials concerning the processes used to implement the counter-cyclical payment\nrates, direct payment rates, LDP rates, and marketing assistance loans. We also\nreviewed and discussed management controls in place to ensure that the rates\nestablished at the FSA National office were correctly disseminated down to the FSA\nState and county office levels.\n\nAt two FSA county offices in Missouri, we judgmentally selected 29 direct payment files,\n19 LDP files, and 13 commodity loan files for crop years 2002 and 2003 for wheat, corn,\ngrain sorghum, soybeans, wool, and mohair from a universe of 5,869 producer files.\nSince those two FSA county offices did not issue any counter-cyclical payments for\ncotton and rice, we reviewed producer information from a cotton and rice\ncounter-cyclical payment file in a third county in Missouri. We reviewed these producer\npayments to verify that the rates established by the FSA National office for these\nselected sites were, in fact, properly used by all three FSA county offices when issuing\ntheir direct payments, counter-cyclical payments, LDP\xe2\x80\x99s, and commodity loans, as\napplicable. We also recalculated the posted county prices for the three cited counties\nand confirmed whether the correct LDP rates were used when issuing LDP\xe2\x80\x99s to these\nselected producers.\n\nThe fieldwork was performed from January 2003 through February 2003. The audit\nsurvey was conducted in accordance with Government Auditing Standards.\n\x0cJames R. Little 6\n\n\nSURVEY RESULTS:\n\nWe concluded that FSA had developed and implemented reasonable management\ncontrols in establishing and administering local county loan rates and counter-cyclical\npayment rates for crop years 2002 and 2003, and that such controls were working as\nintended. We also concluded that the market price and production data obtained from\nrequired sources, the methodologies and procedures used by FSA to complete the\ncalculation spreadsheets and the formulas contained therein, and the quality assurance\nexercised over these activities and processes in establishing the various local county\nloan rates and counter-cyclical payment rates were applicable and adequately\nsupported with appropriate documentation.\n\nWe noted that the local commodity loan rate calculations for the 15 commodities\nreviewed were consistently applied for both crop years 2002 and 2003. The specific\nformulation processes, formulas, and calculations required to establish local county loan\nrates for these commodities were complex and numerous. Although we determined that\nthere were several levels of management and supervision exercised by FSA in\nestablishing these rates, we did note an absence of documentation supporting these\nreviews; e.g., supervisory initials on spreadsheets or footings and/or tick marks, etc.,\nevidencing the reviews. However, nothing came to our attention to cause us to believe\nthat the system of management controls over establishment of local county loan rates\nand counter-cyclical payments rates were not effective and operating as intended. We\nverified that for each of the crop year local county loan rates reviewed, the established\nrates equaled the national loan rates, as set forth in the 2002 Farm Bill. In regard to the\nselected direct payments, LDP\xe2\x80\x99s, and commodity loan files reviewed at the two Missouri\ncounty offices visited, we noted no discrepancies.\n\nOur review did not disclose any reportable conditions and we will not be initiating\nadditional work regarding these areas. Therefore, we are not making any audit\nrecommendations and a reply to this report is not required.\n\nThe cooperation and assistance extended by your staff are appreciated.\n\n\n/s/ Richard D. Long\n\nRICHARD D. LONG\nAssistant Inspector General\n for Audit\n\x0c\x0c'


text:
 18.9.2017
 EL
 Επίσημη Εφημερίδα της Ευρωπαϊκής Ένωσης
 C 309/10
 Απόφαση του Δικαστηρίου (τέταρτο τμήμα) της 26ης Ιουλίου 2017 [αίτηση του Korkein oikeus (Φινλανδία) για την έκδοση προδικαστικής αποφάσεως] — Hannele Hälvä, Sari Naukkarinen, Pirjo Paajanen, Satu Piik κατά SOS-Lapsikylä ry
 (Υπόθεση C-175/16) (1)
 ((Προδικαστική παραπομπή - Οδηγία 2003/88/ΕΚ - Άρθρο 17 - Προστασία της ασφάλειας και της υγείας των εργαζομένων - Οργάνωση του χρόνου εργασίας - Προσαυξήσεις των αμοιβών - Ένωση παιδικής προστασίας - «Γονείς παιδικού χωριού» - Προσωρινή απουσία των «γονέων SOS» - Εργαζόμενες απασχολούμενες ως «αναπληρωτές γονείς SOS» - Έννοια))
 (2017/C 309/12)
 Γλώσσα διαδικασίας: η φινλανδική
 Αιτούν δικαστήριο
 Korkein oikeus
 Διάδικοι στην υπόθεση της κύριας δίκης
 Hannele Hälvä, Sari Naukkarinen, Pirjo Paajanen, Satu Piik
 κατά
 SOS-Lapsikylä ry
 Διατακτικό
 Το άρθρο 17, παράγραφος 1, της οδηγίας 2003/88/ΕΚ του Ευρωπαϊκού Κοινοβουλίου και του Συμβουλίου, της 4ης Νοεμβρίου 2003, σχετικά με ορισμένα στοιχεία της οργάνωσης του χρόνου εργασίας, έχει την έννοια ότι δεν μπορεί να εφαρμοστεί σε μια μισθωτή δραστηριότητα, όπως η επίμαχη στην κύρια δίκη, η οποία συνίσταται στην ανάληψη της φροντίδας παιδιών σε οιονεί οικογενειακές συνθήκες, σε αντικατάσταση του προσώπου που είναι επιφορτισμένο, κυρίως, με τα καθήκοντα αυτά, εφόσον δεν αποδεικνύεται ότι η διάρκεια του χρόνου εργασίας, καθ’ ολοκληρίαν, δεν υπολογίζεται ή δεν προκαθορίζεται ή ότι μπορεί να καθορίζεται από τον ίδιο τον εργαζόμενο, ζήτημα το οποίο εναπόκειται στο αιτούν δικαστήριο να εξακριβώσει.
 (1) ΕΕ C 191 της 30.5.2016.


text:
La Mondiale is een Belgisch historisch merk van motorfietsen.
 De volledige bedrijfsnaam was: Morel & de Nève, later Anciens Etablissements Fondu, Vilvoorde en SA des Constructeurs Méchaniques Mondiale. Er werden van 1923 tot 1934 motorfietsen geproduceerd.
 Voorgeschiedenis
 Het bedrijf was opgericht door de Franse gebroeders Georges en Eugène Morel. Zij produceerden in Amsterdam van ca. 1910 tot 1920 chassis' voor het Nederlandse Spyker. Toen Spyker rond 1915 vliegtuigen ging produceren waren de gebroeders Morel hier nauw bij betrokken. Rond 1920 vertrokken ze echter naar Brussel om er motorfietsen te gaan produceren samen met hun zakelijk partner de Nève.
 Motorfietsen
 In 1923 verscheen het eerste prototype op het Salon van Brussel. La Mondiale was een van de eerste merken dat frames van geperste plaat gebruikte. De technische delen werden vrijwel geheel aan het oog onttrokken door plaatwerk en ook de voorvork was van driehoekige profielen gemaakt. Dit model "De Luxe" was meteen ook leverbaar als damesmotorfiets, met een lage instap en een "zetel" in plaats van het zadel. Het motorblok was in eigen huis ontwikkeld: een 308cc-eencilindertweetakt die ondersteboven gemonteerd was. Ook de aandrijflijn was apart: op het vliegwiel was een soort "koppeling" gemonteerd die in vijf standen vastgezet kon worden. Hierdoor ontstonden vijf versnellingen.
 Fondu
 In 1925 werd het bedrijf overgenomen door Fondu, waarbij de gebroeders Morel tot 1931 als hoofdtechnici bleven werken. Het bedrijf verhuisde aldus naar Vilvoorde. Fondu bracht 3 types uit: Luxe, Sport en toerisme. Ze hadden 350cc-Blackburne- of JAP-zijklepmotoren, de toerisme had een 350cc-Villiers-tweetakt. In 1927 kwamen er 500cc-typen, in 1928 werd er een Villiers-tweecilinder en een Chaise-OHC-motor gebruikt.
 Blavier
 In 1928, na een fusie met S.A. Outillage et Machines-Outils Blavier ontstond de S.A. des Constructeurs Méchaniques Mondial. Het bedrijf kwam onder leiding van Tony Blavier en Jean Lambrette. Blavier gebruikte de eigen 308cc-tweetaktmotoren die ondersteboven in het frame gemonteerd waren. De voetsteunen vormden tevens de uitlaten en de benzinetank zat onder het zadel. In 1929 kwam het starre meer "open" starre plaatframe, dat vanaf dat moment voor alle modellen gebruikt zou worden. Er werden er al minder machines geproduceerd, in 1930 dienden de crisisjaren zich al aan.
 Men bouwde in 1932 nog een lichte 150cc-tweetakt met Villiers-blok. Alle viertakten (350, 500 en 600 cc) kwamen van Sturmey-Archer. In 1933 kwam het laatste model: een goedkope 350cc-tweetakt. In 1934 werden nog 350cc-kopklepers van Sturmey-Archer ingebouwd, maar in hetzelfde jaar eindigde de productie.
 Mondiale bestaat nog steeds en is gevestigd in Zele (Belgium). Tegenwoordig verkoopt men gebruikte en nieuwe Mondiale metaalbewerkingsmachines.
 Belgisch historisch motorfietsmerk


type: contracts

text:
21 . 2 . 86 Publicatieblad van de Europese Gemeenschappen Nr. L 44/ 3
 BESLUIT Nr. 1 / 86 VAN DE ASSOCIATIERAAD EEG-MALTA
 van 15 januari 1986
 houdende hernieuwde wijziging van de artikelen 6 en 17 van het Protocol betref
 fende de definitie van het begrip „ produkten van oorsprong" en betreffende de
 methoden van administratieve samenwerking
 DE ASSOCIATIERAAD, BESLUIT :
 Gelet op de Overeenkomst waarbij een associatie tot stand Artikel 1
 wordt gebracht tussen de Europese Economische
 Gemeenschap en Malta, ondertekend te Brussel op 5 Het Protocol wordt als volgt gewijzigd :
 december 1970 ,
 1 . in artikel 6 , lid 1 , tweede alinea , wordt „ 2 000 Ecu"
 Gelet op het Protocol betreffende de definitie van het vervangen door „2 355 Ecu" ;
 begrip „produkten van oorsprong" en betreffende de
 methoden van de administratieve samenwerking, hierna te 2. in artikel 17, lid 2, wordt „ 140 Ecu" vervangen door
 noemen „het Protocol", inzonderheid op artikel 25, „ 165 Ecu" en „400 Ecu" door „470 Ecu".
 Overwegende dat de op 1 oktober 1984 geldende Artikel 2
 bedragen in bepaalde nationale valuta die overeenkwamen
 met de Ecu lager waren dan de overeenkomstige op 1 Dit besluit treedt in werking op 1 maart 1986 .
 oktober 1982 geldende bedragen ; dat door het feit van de
 automatische wijziging van de bij Besluit nr. 1 / 82 van de
 Associatieraad vastgestelde referentiedatum , dit bij de Gedaan te Brussel, 15 januari 1986 .
 omrekening in de betrokken nationale valuta een vermin
 dering tot gevolg zou hebben van de werkelijke maxima Voor de Associatieraad
 wat betreft de vereenvoudigde bewijsstukken ; dat het, om De Voorzitter
 een dergelijk resultaat te vermijden , wenselijk is deze in
 Ecu uitgedrukte maxima te verhogen , P. FARRUGIA


text:
3.4.2004 DE Amtsblatt der Europäischen Union C 85/21
 Klagegründe und wesentliche Argumente reicht. Bevollmächtigte der Klägerin sind E. Traversa und
 P. Léouffre, Zustellungsanschrift in Luxemburg.
 Die für die Umsetzung der Richtlinie gesetzte Frist sei am
 20. April 2003 abgelaufen. Die Kommission der Europäischen Gemeinschaften beantragt,
 1. festzustellen, dass das Königreich Belgien dadurch gegen
 (1) ABl. L 110 vom 20.4.2001, S. 28. seine Verpflichtungen aus der Richtlinie 2001/17/EG des
 Europäischen Parlaments und des Rates vom 19. März
 2001 über die Sanierung und Liquidation von Versiche-
 rungsunternehmen (1) verstoßen hat, dass es nicht die
 erforderlichen Rechts- und Verwaltungsvorschriften in
 Kraft gesetzt hat, um dieser Richtlinie nachzukommen,
 Klage der Kommission der Europäischen Gemeinschaften und sie jedenfalls der Kommission nicht mitgeteilt hat;
 gegen das Königreich Belgien, eingereicht am 23. Februar
 2004 2. das Königreich Belgien zur Tragung der Kosten zu
 verurteilen.
 (Rechtssache C-87/04)
 (2004/C 85/40) Klagegründe und wesentliche Argumente
 Die für die Umsetzung der Richtlinie gesetzte Frist sei am
 Die Kommission der Europäischen Gemeinschaften hat am 20. April 2003 abgelaufen.
 23. Februar 2004 eine Klage gegen das Königreich Belgien
 beim Gerichtshof der Europäischen Gemeinschaften einge- (1) ABl. L 110 vom 20.4.2001, S. 28.


text:
 Avis juridique important
 |
 21997D0123(01)
 Besluit van het Gemengd Comité van de EER nr. 48/96 van 4 oktober 1996 tot wijziging van bijlage II (Technische voorschriften, normen, keuring en certificatie) bij de EER-Overeenkomst
 Publicatieblad Nr. L 021 van 23/01/1997 blz. 0001 - 0002
 BESLUIT VAN HET GEMENGD COMITÉ VAN DE EER Nr. 48/96 van 4 oktober 1996 tot wijziging van bijlage II (Technische voorschriften, normen, keuring en certificatie) bij de EER-OvereenkomstHET GEMENGD COMITÉ VAN DE EER,Gelet op de Overeenkomst betreffende de Europese Economische Ruimte, aangepast bij het Protocol tot aanpassing van de Overeenkomst betreffende de Europese Economische Ruimte, hierna "de Overeenkomst" genoemd, inzonderheid op artikel 98,Overwegende dat bijlage II bij de Overeenkomst laatstelijk werd gewijzigd bij Besluit nr. 48/95 van het Gemengd Comité van de EER (1);Overwegende dat Beschikking 95/204/EG van de Commissie van 31 mei 1995 tot uitvoering van artikel 20, lid 2, van Richtlijn 89/106/EEG van de Raad inzake voor de bouw bestemde produkten (2) in de Overeenkomst dient te worden opgenomen,BESLUIT:Artikel 1In hoofdstuk XXI van bijlage II bij de Overeenkomst wordt in punt 1 (Richtlijn 89/106/EEG van de Raad) het volgende streepje ingelast:"- 395 D 0204: Beschikking 95/204/EG van de Commissie van 31 mei 1995 (PB nr. L 129 van 14. 6. 1995, blz. 23).".Artikel 2De tekst van Beschikking 95/204/EG in het IJslands en het Noors, die aan de onderscheiden taalversies van dit besluit is gehecht, is authentiek.Artikel 3Dit besluit treedt in werking op 1 november 1996, mits alle in artikel 103, lid 1, van de Overeenkomst bedoelde kennisgevingen aan het Gemengd Comité van de EER hebben plaatsgevonden.Artikel 4Dit besluit wordt bekendgemaakt in het EER-gedeelte van en het EER-supplement bij het Publikatieblad van de Europese Gemeenschappen.Gedaan te Brussel, 4 oktober 1996.Voor het Gemengd Comité van de EERDe VoorzitterH. HAFSTEIN(1) PB nr. L 140 van 13. 6. 1996, blz. 45.(2) PB nr. L 129 van 14. 6. 1995, blz. 23.


text:
 15.2.2016
 MT
 Il-Ġurnal Uffiċjali tal-Unjoni Ewropea
 C 59/33
 Rikors ippreżentat fit-3 ta’ Diċembru 2015 – Othman vs Il-Kunsill
 (Kawża T-711/15)
 (2016/C 059/37)
 Lingwa tal-kawża: il-Franċiż
 Partijiet
 Rikorrent: Razan Othman (Damasku, is-Sirja) (rappreżentant: E. Ruchat, avukat)
 Konvenut: Il-Kunsill tal-Unjoni Ewropea
 Talbiet
 —
 tiddikjara l-azzjoni tar-rikorrent ammissibbli u fondata;
 —
 konsegwentement, tikkundanna lill-Unjoni Ewropea biex tikkumpensa d-dannu kollu sostnut mir-rikorrent fl-ammont li l-Qorti Ġenerali għandha tiffissa b’mod ekwu;
 —
 tikkundanna lill-Kunsill tal-Unjoni Ewropea għall-ispejjeż tal-kawża.
 Motivi u argumenti prinċipali
 Insostenn tar-rikors tiegħu, ir-rikorrent jinvoka motiv uniku bbażat fuq id-dannu morali sostnut minnu, jiġifieri li ppreġudika r-reputazzjoni tiegħu, u li huwa f’rabta kawżali diretta mal-miżuri meħuda mill-Kunsill tal-Unjoni Ewropea u li r-responsabbiltà tagħhom hija ta’ din tal-aħħar.


text:
Bačkovík (v minulosti Bačkovik, ) je obec na Slovensku v okrese Košice-okolie.
 Kultúra a zaujímavosti
 Pamiatky
 Evanjelický kostol, jednoloďová klasicistická stavba s pravouhlym ukončením presbytéria a predstavanou vežou z roku 1837. Interiér kostola je plochostropý, presbytérium je zaklenuté valenou klenbou. Zariadenie kostola pochádza z doby jeho stavby. Fasády kostola sú hladké, okná sú polkruhovo ukončené. Veža je členená kordónovými rímsami a ukončená ihlancovou helmicou.
 Referencie
 Externé odkazy
 Web sídlo samosprávy obce Bačkovík
 Obce okresu Košice-okolie


type: legislation

text:
 18.6.2016
 BG
 Официален вестник на Европейския съюз
 L 161/33
 РЕГЛАМЕНТ ЗА ИЗПЪЛНЕНИЕ (ЕС) 2016/978 НА КОМИСИЯТА
 от 17 юни 2016 година
 за определяне на количествата, които следва да бъдат добавени към определените за подпериода от 1 октомври до 31 декември 2016 г. количества в рамките на тарифните квоти, открити по силата на Регламент (ЕО) No 1384/2007 за птиче месо с произход от Израел
 ЕВРОПЕЙСКАТА КОМИСИЯ,
 като взе предвид Договора за функционирането на Европейския съюз,
 като взе предвид Регламент (ЕС) No 1308/2013 на Европейския парламент и на Съвета от 17 декември 2013 г. за установяване на обща организация на пазарите на селскостопански продукти и за отмяна на регламенти (ЕИО) No 922/72, (ЕИО) No 234/79, (ЕО) No 1037/2001 и (ЕО) No 1234/2007 на Съвета (1), и по-специално член 188, параграфи 2 и 3 от него,
 като има предвид, че:
 (1)
 С Регламент (ЕО) No 1384/2007 на Комисията (2) се откриват годишни тарифни квоти за внос на продукти от сектора на птичето месо с произход от Израел.
 (2)
 Количествата, за които се отнасят заявленията за лицензии за внос, подадени от 1 до 7 юни 2016 г. за подпериода от 1 юли до 30 септември 2016 г., са по-ниски от наличните количества. Поради това е целесъобразно да се определят количествата, за които не са били подадени заявления, и тези количества да бъдат добавени към определените за следващия квотен подпериод количества.
 (3)
 За да се гарантира ефективността на мярката, настоящият регламент следва да влезе в сила в деня на публикуването му в Официален вестник на Европейския съюз,
 ПРИЕ НАСТОЯЩИЯ РЕГЛАМЕНТ:
 Член 1
 Количествата, за които не са подадени заявления за лицензии за внос по силата на Регламент (ЕО) No 1384/2007 и които следва да бъдат добавени към подпериода от 1 октомври до 31 декември 2016 г., са посочени в приложението към настоящия регламент.
 Член 2
 Настоящият регламент влиза в сила в деня на публикуването му в Официален вестник на Европейския съюз.
 Настоящият регламент е задължителен в своята цялост и се прилага пряко във всички държави членки.
 Съставено в Брюксел на 17 юни 2016 година.
 За Комисията,
 от името на председателя,
 Jerzy PLEWA
 Генерален директор на генерална дирекция „Земеделие и развитие на селските райони“
 (1) ОВ L 347, 20.12.2013 г., стр. 671.
 (2) Регламент (ЕО) No 1384/2007 на Комисията от 26 ноември 2007 г. за установяване на правилата за прилагане на Регламент (ЕО) No 2398/96 на Съвета относно отваряне и управление на някои тарифни квоти за внос в Общността на продукти в сектора на птичето месо с произход от Израел (ОВ L 309, 27.11.2007 г., стр. 40).
 ПРИЛОЖЕНИЕ
 Пореден номер
 Количества, за които не са подадени заявления и които следва да бъдат добавени към наличните количества за подпериода от 1 октомври до 31 декември 2016 г.
 (в kg)
 09.4091
 420 000
 09.4092
 2 800 000


text:
Tibério III (), foi o imperador bizantino de 698 a 705.
 História
 Tibério era um oficial germânico do exército chamado Apsimar (Αψίμαρος, Apsimaros). Depois de o almirante João, o Patrício ter retirado de Cartago para Creta em 697 (ver Batalha de Cartago (698)), a armada revoltou-se, apeou o seu comandante e elegeu Apsimar para substituí-lo. Apsimar mandou rumar a Constantinopla e montou cerco à cidade. A sua revolta seduziu destacamentos do exército e da guarda imperial, e assim oficiais seus apoiantes abriram-lhe as portas da cidade. Apsimar mandou cortar o nariz a Leôncio, a mesma mutilação que este infringira ao seu antecessor Justiniano II.
 Enquanto foi imperador, Tibério III ignorou a África, onde Cartago estava agora irremediavelmente perdida, mas atacou o Califado Omíada de Abdal Malique no Oriente, obtendo pequenas vitórias em incursões na província da Síria em 701. As represálias árabes em 703 e 704 a partir da Cilícia foram repelidas. Entretanto, em 704, Justiniano II fugiu do seu exílio e conseguiu regressar a Constantinopla com a ajuda de Tervel da Bulgária em 705. Justiniano, depois de ter entrado na cidade, recuperou as rédeas do poder rapidamente e mandou executar Tibério. Pouco depois a mesma pena foi aplicada a Heráclio, irmão do imperador, o qual tinha sido nomeado estratego do Tema Anatólico.
 Bibliografia
 The Oxford Dictionary of Byzantium, Oxford University Press, 1991.
 Almirantes bizantinos
 Imperadores bizantinos do século VII
 Imperadores bizantinos do século VIII