type: caselaw

jurisdiction: EU

text:
 3.3.2012
 EL
 Επίσημη Εφημερίδα της Ευρωπαϊκής Ένωσης
 C 65/7
 Αναίρεση που άσκησε στις 20 Δεκεμβρίου 2011 η Seven for all mankind LLC κατά της αποφάσεως την οποία εξέδωσε το Γενικό Δικαστήριο (έκτο τμήμα) στις 6 Οκτωβρίου 2011 στην υπόθεση T-176/10, Seven SpA κατά Γραφείου Εναρμονίσεως στο πλαίσιο της Εσωτερικής Αγοράς (εμπορικά σήματα, σχέδια και υποδείγματα)
 (Υπόθεση C-655/11 P)
 2012/C 65/14
 Γλώσσα διαδικασίας: η αγγλική
 Διάδικοι
 Αναιρεσείουσα: Seven for all mankind LLC (εκπρόσωπος: A. Gautier-Sauvagnac, δικηγόρος)
 Αντίδικος κατ’ αναίρεση: Γραφείο Εναρμονίσεως στο πλαίσιο της Εσωτερικής αγοράς (εμπορικά σήματα, σχέδια και υποδείγματα)
 Αιτήματα της αναιρεσείουσας
 Η αναιρεσείουσα ζητεί από το Δικαστήριο:
 —
 να ακυρώσει την απόφαση του Γενικού Δικαστηρίου της Ευρωπαϊκής Ένωσης της 6ης Οκτωβρίου 2011, κοινοποιηθείσα στις 7 Οκτωβρίου 2011 (Υπόθεση T-176/10),
 —
 να επιβεβαιώσει την απόφαση την οποία εξέδωσε το δεύτερο τμήμα προσφυγών του ΓΕΕΑ στις 28 Ιανουαρίου 2010, κοινοποιηθείσα στις 15 Φεβρουαρίου 2010 (Υπόθεση R 1514/2008-2),
 —
 να καταδικάσει την Seven SpA, πλέον των δικαστικών της εξόδων, στα δικαστικά έξοδα στα οποία υποβλήθηκε η Seven For All Mankind κατά την παρούσα διαδικασία και κατά την ενώπιον του ΓΕΕΑ διαδικασία.
 Λόγοι και κύρια επιχειρήματα
 Η αναιρεσείουσα ισχυρίζεται ότι ο προσβαλλόμενος κανονισμός πρέπει να ακυρωθεί για τους εξής λόγους:
 —
 Πρώτον, το Γενικό Δικαστήριο διέπραξε δικονομική παράβαση θίγουσα τα συμφέροντα της αναιρεσείουσας κρίνοντας ότι η λέξη SEVEN έχει διακριτικό χαρακτήρα.
 —
 Δεύτερον, το Γενικό Δικαστήριο δεν τήρησε τις επιταγές της πάγιας νομολογίας όταν έκρινε την έννοια της ομοιότητας των σημάτων κατά το άρθρο 8, παράγραφος 1, στοιχείο β', του κανονισμού για το κοινοτικό σήμα και δεν έλαβε υπόψη του όλους τους σχετικούς με τις περιστάσεις της υποθέσεως παράγοντες.


type: wikipedia

text:
Et integreret kredsløb, også kaldet IC (fra eng. integrated circuit) er et elektronisk kredsløb bestående af adskillige komponenter på et lille stykke halvledende materiale fx en mikrochip, der ofte er indbygget i et beskyttende hus, på hvilket forbindelsesterminaler er placeret.
 Moderne teknik gør det muligt at have millionvis af transistorer samlet indenfor et lille rumfang. Fx har Intels Penryn-serie af mikroprocessorer 820 millioner transistorer (markedsført fra 2007).
 Eksempler på integrerede kredsløb er mikroprocessorer og operationsforstærkere. Som modsætning til de integrerede kredsløb kaldes komponenter, der er indbygget i hver sit separate hus, for diskrete komponenter.
 Fremstilling
 Mange IC-masker anvendes. En IC prototype er dyr – fra ca. 100.000 kr og opefter. Der skal være et stort marked for IC'en for at prisen bliver attraktiv.
 Historisk
 Fra ca. 1959-1961. Populær fra 1970 til fx logiske kredsløb og operationsforstærkere.
 Størrelser
 Anvendes til samling af delkredsløb fra nogle få komponenter til flere hundrede millioner. I IC'ere er det arealmæssigt billigere at lave halvlederkomponenter end modstande, kondensatorer og spoler – og det bærer IC-diagrammerne i høj grad præg af. IC'erne kaldes afhængig af mængden af komponenter for:
 Kilder/referencer
 Se også
 Monolithic Microwave Integrated Circuit (MMIC)
 Elektronik
 Elektronik
 Elektrisk forbindelsesteknik


text:
La Illa des Bosc es una pequeña isla deshabitada de la costa noroeste de la isla española de Ibiza. Se encuentra dentro del municipio de San José, al norte de la Cala Comte. Es una de las islas más pequeñas del archipiélago balear.
 Historia
 Se estima que este islote se separó de Ibiza hace unos 6000 años, al mismo tiempo que los islotes vecinos: la Isla Conejera y la Illa de s’Espartar.
 Se conservan restos de un muro de piedras en la zona sur y sureste. Este muro habría alcanzado los 448 metros de longitud y habría servido en el pasado para convertir la isla en un refugio para los lugareños. También en la parte más plana y cercana a la costa, se hallaron cerámicas que fueron datadas en el siglo I d.C..
 Referencias
 Islas deshabitadas de España
 Wikipedia:Artículos con coordenadas en Wikidata


text:
 12.9.2009
 PT
 Jornal Oficial da União Europeia
 C 220/10
 Acórdão do Tribunal de Justiça (Segunda Secção) de 16 de Julho de 2009 (pedido de decisão prejudicial apresentado pelo Hof van Cassatie van België — Bélgica) — Distillerie Smeets Hasselt NV/Belgische Staat, Louis De Vos, Bollen, Mathay & Co BVBA, liquidadora da Transterminal Logistics NV, Daniel Van den Langenbergh, Firma De Vos NV e Belgische Staat/Bollen, Mathay & Co BVBA, liquidadora da Transterminal Logistics NV e Louis De Vos/Belgische Staat
 (Processo C-126/08) (1)
 («Regulamento (CEE) n.o 2913/92 - Código Aduaneiro Comunitário - Cobrança a posteriori de direitos de importação ou de exportação - Registo de liquidação do montante dos direitos - Inscrição nos registos contabilísticos ou em qualquer outro suporte equivalente - Inscrição num auto de participação equivalente ao registo de liquidação - Entrega de uma cópia do auto de participação equivalente à comunicação do montante dos direitos legalmente devidos»)
 2009/C 220/15
 Língua do processo: neerlandês
 Órgão jurisdicional de reenvio
 Hof van Cassatie van België
 Partes no processo principal
 Recorrente: Distillerie Smeets Hasselt NV, Belgische Staat, Louis De Vos
 Recorridos: Belgische Staat, Louis De Vos, Bollen, Mathay & Co BVBA, liquidadora da Transterminal Logistics NV, Daniel Van den Langenbergh, Firma De Vos NV
 Objecto
 Pedido de decisão prejudicial — Hof van Cassatie van België — Interpretação dos artigos 217.o, n.o 1, e 221.o, n.o 1, do Regulamento (CEE) n.o 2913/92 do Conselho, de 12 de Outubro de 1992, que estabelece o Código Aduaneiro Comunitário (versão em vigor em 1992) (JO L 302, p. 1) — Cobrança a posteriori dos direitos de importação ou de exportação — Exigência ou não do registo de liquidação do montante dos direitos previamente à comunicação ao devedor — Conceito de «inscrição [...] nos registos contabilísticos ou em qualquer outro suporte equivalente»
 Parte decisória
 O artigo 217.o do Regulamento (CEE) n.o 2913/92 do Conselho, de 12 de Outubro de 1992, que estabelece o Código Aduaneiro Comunitário, deve ser interpretado no sentido de que os Estados-Membros podem prever que o registo de liquidação do montante dos direitos resultante de uma dívida aduaneira é realizado pela inscrição do referido montante no auto elaborado pelas autoridades aduaneiras competentes declarando uma infracção à legislação aduaneira aplicável.
 (1) JO C 142, de 7.6.2008.


text:
2.5.2016
 DA
 Den Europæiske Unions Tidende
 C 156/4
 Domstolens dom (Niende Afdeling) af 17. marts 2016 — Portmeirion Group UK Ltd mod Commissioners for Her Majesty’s Revenue & Customs (anmodning om præjudiciel afgørelse fra First-tier Tribunal (Tax Chamber) — Det Forenede Kongerige)
 (Sag C-232/14) (1)
 ((Præjudiciel forelæggelse - dumping - gennemførelsesforordning (EU) nr. 412/2013 - gyldighed - import af bordservice og køkkenartikler af keramisk materiale med oprindelse i Kina - den pågældende vare - den omhandlede vare - begrundelsespligt))
 (2016/C 156/04)
 Processprog: engelsk
 Den forelæggende ret
 First-tier Tribunal (Tax Chamber)
 Parter i hovedsagen
 Sagsøger: Portmeirion Group UK Ltd
 Sagsøgt: Commissioners for Her Majesty’s Revenue & Customs
 Konklusion
 Gennemgangen af det præjudicielle spørgsmål har intet frembragt, der kan rejse tvivl om gyldigheden af Rådets gennemførelsesforordning (EU) nr. 412/2013 af 13. maj 2013 om indførelse af en endelig antidumpingtold og endelig opkrævning af den midlertidige told på importen af bordservice og køkkenartikler af keramisk materiale med oprindelse i Folkerepublikken Kina.
 (1) EUT C 235 af 21.7.2014.


type: legislation

jurisdiction: US

text:
 115 S554 IS: To provide for reconciliation pursuant to section 2002 of the concurrent resolution on the budget for fiscal year 2017.
 U.S. Senate
 2017-03-07
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 II115th CONGRESS1st SessionS. 554IN THE SENATE OF THE UNITED STATESMarch 7, 2017Mr. Paul (for himself and Mr. Lee) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo provide for reconciliation pursuant to section 2002 of the concurrent resolution on the budget
 for fiscal year 2017.
 IHealth, Education, Labor, and Pensions
 101.The prevention and public health fund
 (a)In generalSubsection (b) of section 4002 of the Patient Protection and Affordable Care Act (42 U.S.C. 300u–11) is amended by striking paragraphs (3) through (8).
 (b)Rescission of unobligated fundsOf the funds made available by such section 4002, the unobligated balance is rescinded. 102.Community health center programEffective as if included in the enactment of the Medicare Access and CHIP Reauthorization Act of 2015 (Public Law 114–10, 129; Stat. 87), paragraph (1) of section 221(a) of such Act is amended by inserting , an additional $235,000,000 for fiscal year 2017, and $235,000,000 for fiscal year 2018 after through 2017.
 103.Reinsurance, risk corridor, and risk adjustment programs
 (a)Transitional reinsurance program for individual marketSection 1341 of the Patient Protection and Affordable Care Act (42 U.S.C. 18061) is amended by adding at the end the following:
 (e)No force and effectEffective January 1, 2018, the Secretary shall not make payments under this section.. 104.Support for State response to substance abuse public health crisis and urgent mental health needs (a)In generalThere are authorized to be appropriated, and are appropriated, out of monies in the Treasury not otherwise obligated, $750,000,000 for each of fiscal years 2018 and 2019, to the Secretary of Health and Human Services (referred to in this section as the Secretary) to award grants to States to address the substance abuse public health crisis or to respond to urgent mental health needs within the State. In awarding grants under this section, the Secretary may give preference to States with an incidence or prevalence of substance use disorders that is substantial relative to other States or to States that identify mental health needs within their communities that are urgent relative to such needs of other States. Funds appropriated under this subsection shall remain available until expended.
 (b)Use of fundsGrants awarded to a State under subsection (a) shall be used for one or more of the following public health-related activities:
 (1)Improving State prescription drug monitoring programs. (2)Implementing prevention activities, and evaluating such activities to identify effective strategies to prevent substance abuse.
 (3)Training for health care practitioners, such as best practices for prescribing opioids, pain management, recognizing potential cases of substance abuse, referral of patients to treatment programs, and overdose prevention.
 (4)Supporting access to health care services provided by federally certified opioid treatment programs or other appropriate health care providers to treat substance use disorders or mental health needs.
 (5)Other public health-related activities, as the State determines appropriate, related to addressing the substance abuse public health crisis or responding to urgent mental health needs within the State.
 IIFinance
 201.Recapture excess advance payments of premium tax creditsSubparagraph (B) of section 36B(f)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause:
 (iii)Nonapplicability of limitationThis subparagraph shall not apply to taxable years ending after December 31, 2017, and before January 1, 2020..
 202.Premium tax credit and cost-Sharing subsidies
 (a)Repeal of premium tax creditSubpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by striking section 36B.
 (b)Repeal of cost-Sharing subsidySection 1402 of the Patient Protection and Affordable Care Act is repealed. (c)Repeal of eligibility determinationsThe following sections of the Patient Protection and Affordable Care Act are repealed:
 (1)Section 1411 (other than subsection (i), the last sentence of subsection (e)(4)(A)(ii), and such provisions of such section solely to the extent related to the application of the last sentence of subsection (e)(4)(A)(ii)).
 (2)Section 1412. (d)Protecting Americans by repeal of disclosure authority To carry out eligibility requirements for certain programs (1)In generalParagraph (21) of section 6103(l) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:
 (D)TerminationNo disclosure may be made under this paragraph after December 31, 2019.. (e)Effective dates (1)Premium tax creditThe amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2019.
 (2)Cost sharing-subsidies and eligibility determinationsThe repeals in subsection (b) and (c) shall take effect on December 31, 2019. (3)Protecting Americans by rescinding disclosure authorityThe amendments made by subsection (d) shall take effect on December 31, 2019.
 203.Small business tax credit
 (a)In generalSection 45R of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
 (j)Shall not applyThis section shall not apply with respect to amounts paid or incurred in taxable years beginning after December 31, 2019..
 (b)Effective dateThe amendment made by this section shall apply to amounts paid or incurred in taxable years beginning after December 31, 2019.
 204.Individual mandate
 (a)In generalSection 5000A(c) of the Internal Revenue Code of 1986 is amended— (1)in paragraph (2)(B)—
 (A)by striking after 2015 in clause (iii) and inserting in 2016, and (B)by adding at the end the following new clause:
 (iv)Zero percent for taxable years beginning after 2016., and (2)in paragraph (3)—
 (A)by striking $695 in subparagraph (A) and inserting $0, (B)by striking and $325 for 2014 in subparagraph (B) and inserting , $325, for 2014, and $695 for 2016, and
 (C)by striking subparagraph (D). (b)Effective dateThe amendments made by this section shall apply to months beginning after December 31, 2016.
 205.Employer mandate
 (a)In general
 (1)Paragraph (1) of section 4980H(c) of the Internal Revenue Code of 1986 is amended by inserting ($0 in the case of months beginning after December 31, 2016) after $2,000. (2)Paragraph (1) of section 4980H(b) of the Internal Revenue Code of 1986 is amended by inserting ($0 in the case of months beginning after December 31, 2016) after $3,000.
 (b)Effective dateThe amendments made by this section shall apply to months beginning after December 31, 2016. 206.Federal payments to States (a)In generalNotwithstanding section 504(a), 1902(a)(23), 1903(a), 2002, 2005(a)(4), 2102(a)(7), or 2105(a)(1) of the Social Security Act (42 U.S.C. 704(a), 1396a(a)(23), 1396b(a), 1397a, 1397d(a)(4), 1397bb(a)(7), 1397ee(a)(1)), or the terms of any Medicaid waiver in effect on the date of enactment of this Act that is approved under section 1115 or 1915 of the Social Security Act (42 U.S.C. 1315, 1396n), for the 1-year period beginning on the date of enactment of this Act, no Federal funds provided from a program referred to in this subsection that is considered direct spending for any year may be made available to a State for payments to a prohibited entity, whether made directly to the prohibited entity or through a managed care organization under contract with the State.
 (b)DefinitionsIn this section: (1)Prohibited entityThe term prohibited entity means an entity, including its affiliates, subsidiaries, successors, and clinics—
 (A)that, as of the date of enactment of this Act— (i)is an organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code;
 (ii)is an essential community provider described in section 156.235 of title 45, Code of Federal Regulations (as in effect on the date of enactment of this Act), that is primarily engaged in family planning services, reproductive health, and related medical care; and
 (iii)provides for abortions, other than an abortion— (I)if the pregnancy is the result of an act of rape or incest; or
 (II)in the case where a woman suffers from a physical disorder, physical injury, or physical illness that would, as certified by a physician, place the woman in danger of death unless an abortion is performed, including a life-endangering physical condition caused by or arising from the pregnancy itself; and
 (B)for which the total amount of Federal and State expenditures under the Medicaid program under title XIX of the Social Security Act in fiscal year 2014 made directly to the entity and to any affiliates, subsidiaries, successors, or clinics of the entity, or made to the entity and to any affiliates, subsidiaries, successors, or clinics of the entity as part of a nationwide health care provider network, exceeded $350,000,000.
 (2)Direct spendingThe term direct spending has the meaning given that term under section 250(c) of the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 900(c)).
 207.MedicaidThe Social Security Act (42 U.S.C. 301 et seq.) is amended— (1)in section 1902—
 (A)in subsection (a)(10)(A), in each of clauses (i)(VIII) and (ii)(XX), by inserting and ending December 31, 2019, after January 1, 2014,; (B)in subsection (a)(47)(B), by inserting and provided that any such election shall cease to be effective on January 1, 2018, and no such election shall be made after that date before the semicolon at the end; and
 (C)in subsection (l)(2)(C), by inserting and ending December 31, 2019, after January 1, 2014,; (2)in section 1905—
 (A)in the first sentence of subsection (b), by inserting (50 percent on or after January 1, 2020) after 55 percent; (B)in subsection (y)(1), by striking the semicolon at the end of subparagraph (D) and all that follows through thereafter; and
 (C)in subsection (z)(2)— (i)in subparagraph (A), by striking each year thereafter and inserting through 2019; and
 (ii)in subparagraph (B)(ii)(VI), by striking and each subsequent year; (3)in section 1915(k)(2), by striking during the period described in paragraph (1) and inserting on or after the date referred to in paragraph (1) and before January 1, 2020;
 (4)in section 1920(e), by adding at the end the following: This subsection shall not apply after December 31, 2019.; (5)in section 1937(b)(5), by adding at the end the following: This paragraph shall not apply after December 31, 2019.; and
 (6)in section 1943(a), by inserting and before January 1, 2020, after January 1, 2014,. 208.Repeal of DSH allotment reductionsSection 1923(f) of the Social Security Act (42 U.S.C. 1396r–4(f)) is amended by striking paragraphs (7) and (8).
 209.Repeal of the tax on employee health insurance premiums and health plan benefits
 (a)In generalChapter 43 of the Internal Revenue Code of 1986 is amended by striking section 4980I. (b)Effective dateThe amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2019.
 210.Repeal of tax on over-the-counter medications
 (a)HSAsSubparagraph (A) of section 223(d)(2) of the Internal Revenue Code of 1986 is amended by striking Such term and all that follows through the period. (b)Archer MSAsSubparagraph (A) of section 220(d)(2) of the Internal Revenue Code of 1986 is amended by striking Such term and all that follows through the period.
 (c)Health flexible spending arrangements and health reimbursement arrangementsSection 106 of the Internal Revenue Code of 1986 is amended by striking subsection (f). (d)Effective dates (1)Distributions from savings accountsThe amendments made by subsections (a) and (b) shall apply to amounts paid with respect to taxable years beginning after December 31, 2017.
 (2)ReimbursementsThe amendment made by subsection (c) shall apply to expenses incurred with respect to taxable years beginning after December 31, 2017.
 211.Repeal of tax on health savings accounts
 (a)HSAsSection 223(f)(4)(A) of the Internal Revenue Code of 1986 is amended by striking 20 percent and inserting 10 percent. (b)Archer MSAsSection 220(f)(4)(A) of the Internal Revenue Code of 1986 is amended by striking 20 percent and inserting 15 percent.
 (c)Effective dateThe amendments made by this section shall apply to distributions made after December 31, 2017. 212.Repeal of limitations on contributions to flexible spending accounts (a)In generalSection 125 of the Internal Revenue Code of 1986 is amended by striking subsection (i).
 (b)Effective dateThe amendment made by this section shall apply to taxable years beginning after December 31, 2017. 213.Repeal of tax on prescription medicationsSubsection (j) of section 9008 of the Patient Protection and Affordable Care Act is amended to read as follows:
 (j)RepealThis section shall apply to calendar years beginning after December 31, 2010, and ending before January 1, 2018..
 214.Repeal of medical device excise tax
 (a)In generalChapter 32 of the Internal Revenue Code of 1986 is amended by striking subchapter E. (b)Effective dateThe amendment made by this section shall apply to sales in calendar quarters beginning after December 31, 2017.
 215.Repeal of health insurance taxSubsection (j) of section 9010 of the Patient Protection and Affordable Care Act is amended to read as follows:
 (j)RepealThis section shall apply to calendar years beginning after December 31, 2013, and ending before January 1, 2017..
 216.Repeal of elimination of deduction for expenses allocable to medicare part D subsidy
 (a)In generalSection 139A of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence: This section shall not be taken into account for purposes of determining whether any deduction is allowable with respect to any cost taken into account in determining such payment..
 (b)Effective dateThe amendment made by this section shall apply to taxable years beginning after December 31, 2017. 217.Repeal of chronic care tax (a)In generalSubsection (a) of section 213 of the Internal Revenue Code of 1986 is amended by striking 10 percent and inserting 7.5 percent.
 (b)Effective dateThe amendment made by this section shall apply to taxable years beginning after December 31, 2017. 218.Repeal of Medicare tax increase (a)In generalSubsection (b) of section 3101 of the Internal Revenue Code of 1986 is amended to read as follows:
 (b)Hospital insuranceIn addition to the tax imposed by the preceding subsection, there is hereby imposed on the income of every individual a tax equal to 1.45 percent of the wages (as defined in section 3121(a)) received by such individual with respect to employment (as defined in section 3121(b)..
 (b)SECASubsection (b) of section 1401 of the Internal Revenue Code of 1986 is amended to read as follows: (b)Hospital insuranceIn addition to the tax imposed by the preceding subsection, there shall be imposed for each taxable year, on the self-employment income of every individual, a tax equal to 2.9 percent of the amount of the self-employment income for such taxable year..
 (c)Effective dateThe amendments made by this section shall apply with respect to remuneration received after, and taxable years beginning after, December 31, 2017.
 219.Repeal of tanning tax
 (a)In generalThe Internal Revenue Code of 1986 is amended by striking chapter 49. (b)Effective dateThe amendment made by this section shall apply to services performed on or after December 31, 2017.
 220.Repeal of net investment tax
 (a)In generalSubtitle A of the Internal Revenue Code of 1986 is amended by striking chapter 2A. (b)Effective dateThe amendment made by this section shall apply to taxable years beginning after December 31, 2017.
 221.RemunerationParagraph (6) of section 162(m) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:
 (I)TerminationThis paragraph shall not apply to taxable years beginning after December 31, 2017.. 222.Economic substance doctrine (a)In generalSubsection (o) of section 7701 of the Internal Revenue Code of 1986 is repealed.
 (b)Penalty for underpaymentsParagraph (6) of section 6662(b) of the Internal Revenue Code of 1986 is repealed. (c)Increased penalty for nondisclosed transactionsSubsection (i) of section 6662 of the Internal Revenue Code of 1986 is repealed.
 (d)Reasonable cause exception for underpaymentsParagraph (2) of section 6664(c) of the Internal Revenue Code of 1986 is repealed. (e)Reasonable cause exception for nondisclosed transactionsParagraph (2) of section 6664(d) of the Internal Revenue Code of 1986 is repealed.
 (f)Erroneous claim for refund or creditSubsection (c) of section 6676 of the Internal Revenue Code of 1986 is repealed. (g)Effective dateThe repeals made by this section shall apply to transactions entered into, and to underpayments, understatements, or refunds and credits attributable to transactions entered into, after December 31, 2017.
 223.Budgetary savings for extending medicare solvencyAs a result of policies contained in this Act, the Secretary of the Treasury shall transfer to the Federal Hospital Insurance Trust Fund under section 1817 of the Social Security Act (42 U.S.C. 1395i) $379,300,000,000 (which represents the full amount of on-budget savings during the period of fiscal years 2018 through 2027) for extending Medicare solvency, to remain available until expended.


type: other

text:
visto il regolamento (CE) n. 883/2004 del Parlamento europeo e del Consiglio, del 29 aprile 2004, relativo al coordinamento dei sistemi di sicurezza sociale (1),
 visto il regolamento (CE) n. 987/2009 del Parlamento europeo e del Consiglio, del 16 settembre 2009, che stabilisce le modalità di applicazione del regolamento (CE) n. 883/2004 relativo al coordinamento dei sistemi di sicurezza sociale (2), in particolare l’articolo 92,
 Al fine di tener conto di alcune modifiche apportate alla legislazione di taluni Stati membri, o della loro volontà di semplificare l’applicazione del sistema di coordinamento del regolamento (CE) n. 883/2004 e del regolamento (CE) n. 987/2009, gli Stati membri hanno presentato alla Commissione amministrativa per il coordinamento dei sistemi di sicurezza sociale la richiesta di modificare alcuni allegati del regolamento (CE) n. 883/2004 e del regolamento (CE) n. 987/2009.
 La Commissione amministrativa per il coordinamento dei sistemi di sicurezza sociale ha accettato le modifiche richieste e ha presentato proposte pertinenti alla Commissione per gli adeguamenti tecnici degli allegati.
 La Commissione può accettare le proposte.
 Occorre pertanto modificare di conseguenza i regolamenti (CE) n. 883/2004 e (CE) n. 987/2009,
 L’allegato VI è così modificato:
 dopo la voce «LETTONIA» sono aggiunte le seguenti voci:
 «UNGHERIA
 prestazioni di invalidità.
 Pensioni di invalidità per coloro che siano divenuti invalidi come figlio a carico o durante studi di dottorato a tempo pieno in età inferiore a 26 anni e che si considera sempre abbiano maturato il periodo richiesto di assicurazione (articolo 70, paragrafo 2, articolo 72, paragrafo 3 e articolo 73, paragrafi 3 e 4 della legge n. 461/2003 sull’assicurazione sociale, come modificata).»;
 Alla voce «SVEZIA», «(legge 1962: 381, modificata dalla legge 2001:489)» è sostituito da «(capo 34 del codice dell’assicurazione sociale (2010:110)].»;
 La voce «REGNO UNITO» è sostituita dalla seguente:
 «REGNO UNITO
 Parte 1 della legge di riforma del sistema di welfare (Irlanda del Nord) 2007.»
 L’allegato VIII è così modificato:
 Nella parte 1, la voce «AUSTRIA» è così modificata:
 il punto «c)» è sostituito dal seguente: «c) Tutte le domande di pensione di reversibilità basate su un fondo pensioni a titolo della legge generale sulle pensioni (APG) del 18 novembre 2004, ad eccezione dei casi di cui alla parte 2.»;
 è aggiunto il seguente nuovo punto «g)»: «g) Tutte le domande di prestazioni a norma della legge sull’assicurazione sociale dei notai del 3 febbraio 1972 — NVG 1972.»;
 Nella parte 1, la voce «SVEZIA» è sostituita dalla seguente:
 «SVEZIA
 Le domande di pensione di garanzia sotto forma di pensioni di vecchiaia [capo 66 e 67 del codice dell’assicurazione sociale (2010:110)];
 Le domande di pensione di garanzia sotto forma di pensioni di reversibilità [capitolo 81 del codice dell’assicurazione sociale (2010:110)].»;
 Nella parte 2, dopo la voce «BULGARIA» è aggiunta la seguente voce:
 «DANIMARCA
 Prestazioni in caso di decesso (maturate in base ai contributi all’Arbejdsmarkedets Tillægspension relativi al periodo anteriore al 1o gennaio 2002);
 Prestazioni in caso di morte (maturate in base ai contributi all’Arbejdsmarkedets Tillægspension relativi al periodo successivo al 1o gennaio 2002) di cui alla legge consolidata sulla pensione supplementare per i lavoratori (Arbejdsmarkedets Tillægspension) 942:2009.»;
 Nella parte 2, la voce «SVEZIA» è sostituita dalla seguente:
 Pensioni basate sul reddito e pensioni a premio [capi 62 e 64 del Codice dell’assicurazione sociale (2010:110)].»
 L’allegato IX è così modificato:
 Nella parte I, alla sezione «SVEZIA», «(legge 1962:381)» è sostituito da «[capo 34 del codice dell’assicurazione sociale (2010:110)].»;
 Nella parte II, alla voce «SLOVACCHIA», il punto b) è eliminato;
 Nella parte II, la voce «SVEZIA» è sostituita dalla seguente:
 Pensione di reversibilità calcolata in base ai periodi di versamento dei contributi [capo 84 del codice dell’assicurazione sociale (2010:110)].»
 All’allegato I, alla voce «Spagna-Portogallo», il punto a) è soppresso,
 L’allegato 3 è così modificato:
 le voci «ITALIA» e «MALTA» sono soppresse;
 dopo la voce «SPAGNA» è aggiunta la nuova voce «CIPRO»;
 All’allegato 5, dopo la voce «REPUBBLICA CECA» è aggiunta la nuova voce «DANIMARCA».


text:
 30.6.2012
 ET
 Euroopa Liidu Teataja
 C 194/19
 Üldkohtu 16. mai 2012. aasta otsus — Wohlfahrt versus Siseturu Ühtlustamise Amet — Ferrero (Kindertraum)
 (Kohtuasi T-580/10) (1)
 (Ühenduse kaubamärk - Vastulausemenetlus - Ühenduse sõnamärgi Kindertraum taotlus - Varasem riigisisene sõnamärk Kinder - Suhteline keeldumispõhjus - Varasema kaubamärgi kasutamise tõendamine - Määruse (EÜ) nr 207/2009 artikli 42 lõige 2 - Segiajamise tõenäosus - Määruse (EÜ) nr 207/2009 artikli 8 lõike 1 punkt b)
 2012/C 194/31
 Kohtumenetluse keel: saksa
 Pooled
 Hageja: Harald Wohlfahrt (Rothenburg ob der Tauber, Saksamaa) (esindajad: advokaat N. Scholz Recht, hiljem advokaat G. Huβlein-Stich ja lõpuks advokaat M. Loschelder)
 Kostja: Siseturu Ühtlustamise Amet (kaubamärgid ja tööstusdisainilahendused) (esindajad: A. Pohlmann, hiljem D. Walicka)
 Teine menetluspool Ühtlustamisameti apellatsioonikojas, menetlusse astuja Üldkohtus: Ferrero SpA (Alba, Itaalia) (esindajad: advokaadid F. Jacobacci ja L. Ghedina)
 Ese
 Hagi ühtlustamisameti neljanda apellatsioonikoja poolt Ferrero SpA ja Harald Wohlfahrti vahelises vastulausemenetluses (juhtum R 815/2009-4) 20. oktoobril 2010. aasta tehtud otsuse peale.
 Resolutsioon
 1.
 Jätta hagi rahuldamata.
 2.
 Mõista kohtukulud välja Harald Wohlfahrtilt.
 (1) ELT C 63, 26.2.2011.


text:
Het jaar 1815 is het 15e jaar in de 19e eeuw volgens de christelijke jaartelling.
 Gebeurtenissen
 januari
 8 - Amerikaanse troepen onder Andrew Jackson slaan in de Slag bij New Orleans een Britse aanval af. Beide partijen zijn nog niet op de hoogte van het einde van de oorlog.
 februari
 4 - Groningsch Studenten Corps Vindicat atque Polit wordt opgericht.
 8 - Het Congres van Wenen wijst Keulen toe aan Pruisen.
 16 - De Senaat van de Verenigde Staten ratificeert de Vrede van Gent, waarmee formeel de Oorlog van 1812 tussen het Verenigd Koninkrijk en de Verenigde Staten van Amerika wordt afgesloten.
 26 - Napoleon ontsnapt van Elba.
 maart
 1 - Napoleon arriveert in Cannes met een leger van 200 man.
 3 - Groningsche Studenten Sociëteit Mutua Fides wordt geopend.
 7 - Een gemeenschappelijke oorlogsvlag voor Zweden en Noorwegen wordt aangenomen.
 16 - In de Trêveszaal op het Binnenhof te Den Haag wordt in een vergadering van de Staten-Generaal het Verenigd Koninkrijk der Nederlanden uitgeroepen. Inauguratie van Willem, zoon van Willem V van Oranje-Nassau, tot koning Willem I. De plechtigheid is enigszins verhaast door de onheilsberichten uit Frankrijk.
 17 - Maarschalk Ney loopt over naar Napoleon. De Franse koning vlucht naar Gent.
 20 - Napoleon arriveert in het keizerlijk paleis in Fontainebleau.
 30 - Willem I der Nederlanden doet zijn Blijde Intrede te Mechelen.
 30 tot 22 juni Koning Lodewijk XVIII van Frankrijk verblijft in Gent, in de periode van de Honderd Dagen.
 april
 5 - Pruisen neemt bezit van de gebieden die het zijn toegewezen. Van Frankrijk een gebied op de westelijke oever van de Rijn. Verder een deel van het voormalige groothertogdom Berg.
 5 - 12 - Op Soembawa vindt een uitbarsting plaats van de Tambora vulkaan.
 20 - Groothertog Ferdinand III van Toscane keert terug in zijn land.
 23 - In Belgrado breekt een opstand uit nadat Miloš Obrenović een aantal Serven op het kerkhof van Takowo bijeen heeft geroepen. Men spreekt wel van de Opstand van Takowo.
 mei
 3 - Het Congres van Wenen richt de republiek Krakau op, nadat de rest van het groothertogdom Warschau aan keizerrijk Rusland is toegewezen.
 18 - Verdrag te Wenen tussen de koninkrijken Saksen en Pruisen. Saksen moet een groot deel van zijn grondgebied afstaan.
 22 - Pruisen neemt bezit van de door Saksen afgestane gebieden.
 28 - Bekendmaking te Kreuznach over de gebieden op de westelijke oever van de Rijn, de gebieden die bezet zijn door Oostenrijk en koninkrijk Beieren zullen worden overgedragen aan Pruisen.
 29 - Verdrag te Wenen tussen Pruisen en het koninkrijk Hannover. Pruisen staat aan Hannover af: het voormalige prinsbisdom Hildesheim, de voormalige rijksstad Goslar, Oost-Friesland en het noordelijke gedeelte van het graafschap Lingen. Pruisen krijgt het hertogdom Lauenburg.
 31 - Verdrag te Wenen tussen Nederland, Oostenrijk, Pruisen, Rusland en Engeland. Vaststelling van de grenzen van Nederland. Vorming van het groothertogdom Luxemburg. Afstand door de koning van Nederland aan het koninkrijk Pruisen van Nassau-Dietz, Nassau-Dillenburg, Nassau-Siegen, Nassau-Hadamar en Nassau-Beilstein. Ook doet de koning afstand van eventuele aanspraken op het vorstendom Nassau-Oranje-Fulda.
 31 -Verdrag te Wenen tussen Pruisen, Nassau-Usingen en Nassau-Weilburg. Pruisen staat een deel van de landen van Oranje-Nassau af aan het hertogdom Nassau.
 juni
 4 - Verdrag te Wenen tussen Pruisen en Denemarken. Pruisen krijgt het voormalige Zweedse deel van het hertogdom Pommeren en het eiland Rügen. Denemarken krijgt het hertogdom Lauenburg.
 8 - Duitse Bondsacte. Oprichting van de Duitse Bond, een confederatie van 38, later 39 Duitse staten en staatjes.
 9 - Wener Slotacte gesloten door Oostenrijk, Spanje, Frankrijk, Engeland, Portugal, Pruisen, Rusland en Zweden. keurvorstendom Hannover wordt verheven tot koninkrijk. Mecklenburg-Schwerin, Mecklenburg-Strelitz, Groothertogdom Oldenburg, Hertogdom Saksen-Weimar-Eisenach en Luxemburg worden tot groothertogdom verheven. Het landgraafschap Hessen-Homburg herkrijgt zijn zelfstandigheid. Het Congres van Wenen wordt overhaast afgesloten vanwege de hernieuwde oorlog tegen Napoleon.
 12 - In Jena richten zeven studenten die in het Lützower Freikorps gediend hebben, de Burschenschaft "Ehre, Freiheit, Vaterland" op. Ze hebbenpan-duitse liberale denkbeelden, en kiezen zwart, rood en goud als de kleuren voor de studentenkoepel.
 15 - Terwijl de geallieerde opperbevelhebbers dansen op het bal van de Hertogin van Richmond, steekt Napoleon de Frans-Nederlandse grens over met een leger van 105.000 man.
 16 - Slag bij Ligny en Slag bij Quatre-Bras.
 18 - Na de val van Napoleon (Slag bij Waterloo) wordt de Franse monarchie hersteld.
 21 - Napoleon bereikt Parijs, maar wordt niet meer als keizer geaccepteerd.
 juli
 23 - De Duitse missionaris Johannes Ebner te Afrikanerskraal, Namibië, doopt de clanleider Jager Afrikaner en zijn broers tot het christendom. Jager zweert zijn leven als bandiet af.
 augustus
 14 - De parlementsverkiezingen in Frankrijk worden met overmacht gewonnen door de Ultra-Royalisten, die de veranderingen van de Franse Revolutie ongedaan willen maken. In de Kamer van Afgevaardigden krijgen ze 350 van de 402 zetels.
 september
 21 - Willem Frederik, prins van Oranje, wordt te Brussel ingehuldigd als Koning Willem I der Nederlanden.
 26 - In Parijs wordt op initiatief van tsaar Alexander I van Rusland, als onderdeel van de Restauratie de Heilige Alliantie opgericht door Rusland, Oostenrijk en Pruisen, die beloven zich door het Christelijk Geloof te zullen laten leiden. Ook de meeste andere Europese vorsten zullen het protocol ondertekenen.
 29 - Koning Willem I stelt de Orde van de Nederlandse Leeuw in.
 oktober
 Na een zeereis van 70 dagen bereikt een Engels oorlogsschip met aan boord Napoleon het afgelegen eiland Sint Helena waar hij zijn laatste jaren zal slijten.
 16 - Eerste vergadering Staten-Generaal.
 november
 20 - In het Verdrag van Parijs worden aanvullende voorwaarden aan Frankrijk gesteld naar aanleiding van de "honderd dagen". De noordelijke grens wordt verlegd ten gunste van Nederland, Pruisen en Beieren. Het gebied van de verenigde Nederlanden wordt nog uitgebreid met Bouillon, Chimay , Philippeville en Mariënbourg.
 december
 22 - De Mexicaanse opstandelingenleider José María Morelos wordt door de Spanjaarden gefusilleerd.
 zonder datum
 Het Engelse Parlement keurt de Corn Laws goed (hoge tarieven op geïmporteerd graan). Dit leidt tot onrust.
 Muziek
 Franz Schubert componeert zijn Symfonie nr. 3 in D gr.t. D 200
 Schubert schrijft het lied Erlkönig op tekst van Goethe.
 Johann Nepomuk Hummel componeert de Freudenfest-Ouvertüre
 Eerste uitvoering van het Klarinetconcert nr. 2, Opus 5 van Bernhard Henrik Crusell
 Literatuur
 Johann Wolfgang von Goethe schrijft het gedicht Vom Sänger hat man viel erzählt
 Bouwkunst
 Geboren
 januari
 11 - John Macdonald, eerste minister-president van Canada (overleden 1891)
 18 - Konstantin von Tischendorf, Duits theoloog (overleden 1874)
 21 - Daniel McCallum, Schots-Amerikaans spoorwegingenieur en managementpionier (overleden 1878)
 februari
 8 - Auguste Lacaussade, Frans dichter (overleden 1897)
 18 - Hendrik Leys, Belgisch schilder (overleden 1869)
 21 - Jean-Louis-Ernest Meissonier, Frans kunstschilder en beeldhouwer (overleden 1891)
 maart
 3 - Paul-Gustave Froment, Frans mechanicus en uitvinder (overleden 1865)
 3 - Nicolaas Kamperdijk, Nederlands architect (overleden 1887)
 11 - Arcangelo Palmentieri, Italiaans geestelijke en zalige (overleden 1885)
 20 - Arnold Damen, Nederlands missionaris in de VS (overleden 1890)
 april
 1 - Otto von Bismarck, belangrijk Duits staatsman (overleden 1898)
 9 - Alphonse Beau de Rochas, Frans ingenieur en uitvinder (overleden 1893)
 21 - Louise Rasmussen, als Grevinde Danner derde echtgenote van koning Frederik VII van Denemarken (overleden 1874)
 22 - Wilhelm Peters, Duitse natuuronderzoeker en ontdekkingsreiziger (overleden 1883)
 24 - Anthony Trollope, Engels schrijver (overleden 1882)
 mei
 4 - Franz Adam, Duits kunstschilder (overleden 1886)
 6 - Eugène Labiche, Franse dramaturg (overleden 1888)
 juni
 1 - Otto I, koning van Griekenland (1832-1862) (overleden 1867)
 juli
 21 - Hendrik Geerhardt Kiehl, Nederlands acteur (overleden 1895)
 28 - Rudolf Paravicini, Zwitsers generaal (overleden 1888)
 augustus
 5 - Edward John Eyre, Brits ontdekkingsreiziger en koloniaal bestuurder (overleden 1901)
 15 - Alexander Keyserling, Lets geoloog en paleontoloog (overleden 1891)
 16 - Giovanni Bosco, Italiaans priester en heilige (overleden 1888)
 september
 4 - Johannes Rudolf Roth, Duits zoöloog en ontdekkingsreiziger (overleden 1858)
 15 - Halfdan Kjerulf, Noors componist (overleden 1868)
 29 - Andreas Achenbach, Duits landschapsschilder (overleden 1910)
 november
 2 - George Boole, Brits wiskundige (overleden 1864)
 18 - Lorenz von Stein, Duits econoom en socioloog (overleden 1890)
 23 - Fredrikke Egeberg, Noors componist (overleden 1861)
 december
 10 - Ada Lovelace, Brits wiskundige (overleden 1852)
 25 - Douwe Lubach, Nederlands medicus (overleden 1902)
 Overleden
 januari
 21 - Matthias Claudius (74), Duits dichter en journalist
 31 - Franciscus Xaverius Bianchi (~71), bijgenaamd de Apostel van Napels, Italiaans priester
 februari
 24 - Robert Fulton (49), Amerikaans schilder, ingenieur en uitvinder
 maart
 4 - Frances Abington (78), Engels toneelactrice
 april
 8 - Jakub Šimon Jan Ryba (49), Tsjechisch componist
 mei
 21- William Nicholson (61), Engels scheikundige
 oktober
 13 - Joachim Murat (48), zwager van Napoleon Bonaparte en koning van Napels (1808-1815)
 december
 7 - Michel Ney (46), Frans maarschalk onder Napoleon Bonaparte
 22 - José María Morelos (50), Mexicaans onafhankelijkheidsstrijder