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31964L0432_20091218_0000000000_1 | 1 This Directive shall apply to intra-Community trade in bovine animals and swine with the exception of feral pigs as defined in Article 2 (e) of Directive 80/217/EEC ( 4 ) without prejudice to the provisions laid down in Directives 80/215/EEC ( 5 ), 85/511/EEC, 88/407/EEC ( 6 ), 89/608/EEC ( 7 ), 90/425/EEC, 90/429/EE... |
31964L0432_20091218_0000000000_2 | 2 1. The definitions given in Article 2 of Directive 90/425/EEC and Article 2 of Directive 91/628/EEC shall apply. 2. In addition the following definitions apply for the purposes of this Directive: (a) herd means an animal or group of animals kept on a holding (within the meaning of Article 2 (b) of Directive 92/102/EE... |
31964L0432_20091218_0000000000_3 | 3 1. Each Member State shall ensure that only animals that fulfil the relevant conditions laid down in this Directive are sent from its territory to that of another Member State. 2. Bovine animals and swine covered by this Directive must: (a) be subjected: — to an identity check, and — to a clinical inspection within 2... |
31964L0432_20091218_0000000000_4 | 4 1. Bovine animals and swine covered by this Directive must at no time between leaving the holding of origin and arriving at destination come into contact with cloven-hoofed animals other than animals that have the same health status. 2. Bovine animals and swine covered by this Directive must be transported in means o... |
31964L0432_20091218_0000000000_5 | 5 1. Bovine animals and swine covered by this Directive must be accompanied during transportation to destination by a health certificate conforming to either model 1 or 2 set out in Annex F as appropriate . The certificate shall consist of a single sheet or, where more than one page is required, shall be in such a form... |
31964L0432_20091218_0000000000_6 | 6 1. Animals for breeding or production must, in addition to the requirements of Articles 3, 4 and 5: — have remained in a single holding of origin for a period of 30 days prior to loading, or since birth in the holding of origin where the animals are less than 30 days old. The official veterinarian must, on the basis ... |
31964L0432_20091218_0000000000_6a | 6a Member States shall designate State institutes, national reference laboratories or official institutes responsible for coordinating the standards and methods of diagnosis referred to in Annexes A to D. They shall maintain up-to-date lists thereof and make them available to the other Member States and to the public. ... |
31964L0432_20091218_0000000000_7 | 7 Animals for slaughter which have been taken on arrival in the country of destination: — to a slaughterhouse, must be slaughtered there as soon as possible but at least within 72 hours of arrival, in accordance with animal health requirements, or — to an approved assembly centre, must be removed after the market direc... |
31964L0432_20091218_0000000000_8 | 8 Member States shall ensure that the suspected presence of any of the diseases referred to in Annex E (I) is compulsorily and immediately notifiable to the competent authority. Each Member State shall forward to the Commission by 31 May each year, and for the first time in 1999, details of the occurence of diseases li... |
31964L0432_20091218_0000000000_9 | 9 1. A Member State which has a compulsory national control programme for one of the contagious diseases listed in Annex E (II) for all or part of its territory may submit the said programme to the Commission, outlining in particular: — the distribution of the disease in the Member State, — the reasons for the programm... |
31964L0432_20091218_0000000000_10 | 10 1. Where a Member State considers that its territory or part of its territory is free from one of the diseases listed in Annex E (II), it shall present to the Commission appropriate supporting documentation, setting out in particular: — the nature of the disease and the history of its occurrence in its territory, — ... |
31964L0432_20091218_0000000000_11 | 11 1. Member States shall ensure that, in order to be approved by the competent authority, assembly centres meet the following conditions at least. They must: (a) be under the control of an official veterinarian who shall ensure that, in particular, the provisions of Article 4 (1) and (2) are complied with; (b) be loca... |
31964L0432_20091218_0000000000_12 | 12 1. Member States shall ensure that transporters meet the following additional conditions: (a) for the carriage of animals they must use means of transport that are: (i) constructed in such a way that the animal faeces, litter or feed can not leak or fall out of the vehicle; and (ii) cleaned and disinfected immediate... |
31964L0432_20091218_0000000000_13 | 13 1. Member States shall ensure that all dealers are registered, approved and issued with an approval number by the competent authority and that they comply with the following conditions at least: (a) they must deal only in animals that are identified and come from herds that are officially free of tuberculosis, bruce... |
31964L0432_20091218_0000000000_14 | 14 1. The competent authority in a Member State may introduce a system of surveillance networks. The surveillance network system must comprise at least the following elements: — the herds, — the owner or any other natural or legal person responsible for the holding, — the approved veterinarian or the official veterinar... |
31964L0432_20091218_0000000000_15 | 15 1. Member States shall take the appropriate specific measures to penalize any infringement of this Directive whether by a natural or a legal person. 2. If it is confirmed that the provisions of this Directive are not or have not been complied with the competent authority of the place in which such a finding is made ... |
31964L0432_20091218_0000000000_16 | 16 Annexes A and D (Chapter I) shall be amended by the Council, acting by a qualified majority on a Commission proposal, in particular with regard to their adaptation to technological and scientific developments. Annexes B, C, D (Chapter II), E and F shall be amended by the Commission in accordance with the procedure r... |
31964L0432_20091218_0000000000_17 | 17 1. The Commission shall be assisted by the Standing Veterinary Committee established by Decision 68/361/EEC (hereinafter referred to as the ‘Committee’). 2. Where reference is made to this paragraph, Articles 5 and 7 of Decision 1999/468/EC shall apply. The period laid down in Article 5(6) of Decision 1999/468/EC sh... |
31964L0432_20091218_0000000000_17a | 17a 1. The Commission shall be assisted by the Standing Veterinary Committee established by Decision 68/361/EEC (hereinafter referred to as the ‘Committee’). 2. Where reference is made to this paragraph, Articles 5 and 7 of Decision 1999/468/EC shall apply, having regard to the provisions of Article 8 thereof. The peri... |
31964L0432_20091218_0000000000_18 | 18 Those Member States which have not introduced an approved surveillance network system shall ensure that a computer database complying with the provisions laid down in Article 14 is fully operational as follows: (a) for bovine animals, from 31 December 1999; (b) for a register of holdings of porcine animals, complyin... |
31964L0432_20091218_0000000000_19 | 19 The rules laid down in Directive 90/425/EEC shall apply in particular to checks at origin, to the organization of, and follow-up to, the checks to be carried out by the country of destination, and to the safeguard measures to be implemented. |
31964L0432_20091218_0000000000_20 | 20 This Directive is addressed to the Member States. |
31969R1192_20070101_0000000000_1 | 1 1. The accounts of railway undertakings shall be normalised in accordance with the common rules set out in this Regulation. 2. Any financial compensation resulting from the normalisation of accounts laid down in paragraph 1 shall be effected from 1 January 1971 and in accordance with the common procedures set out in ... |
31969R1192_20070101_0000000000_2 | 2 1. Normalisation of the accounts of railway undertakings shall, within the meaning of this Regulation, consist in: (a) determination of the financial burdens borne or benefits enjoyed by railway undertakings, by reason of any provision laid down by law, regulation or administrative action, by comparison with their po... |
31969R1192_20070101_0000000000_3 | 3 1. This Regulation shall apply to the following railway undertakings: — Société Nationale des Chemins de Fer Belges (SNCB)/Nationale Maatschappij der Belgische Spoorwegen (NMBS), — Danske Statsbaner (DSB), — Deutsche Bundesbahn (DB), — Deutsche Reichsbahn (DR), — Οργανισμός Σιδηροδρόμων Ελλάδος (ΟΣΕ), — Red Nacional ... |
31969R1192_20070101_0000000000_4 | 4 1. Normalisation of accounts within the meaning of this Regulation shall be applied to the following classes of financial burden or benefit: (a) payments which railway undertakings are obliged to make but which, for the rest of the economy, including other modes of transport, are borne by the State (Class 1); (b) exp... |
31969R1192_20070101_0000000000_5 | 5 1. Any financial burden upon, or benefit for, railway undertakings which shall or may be the subject of normalisation of accounts shall be determined in accordance with the provisions of the Annexes to this Regulation. The Annexes shall form an integral part of this Regulation. 2. Where, for any class to be normalise... |
31969R1192_20070101_0000000000_6 | 6 1. The gross amount of compensation shall be determined for each class of normalisation by applying the principles of calculation specified in the Annex for the relevant class. The net amount shall be obtained by taking into account only once any item which appears more than once in the calculation of the gross amoun... |
31969R1192_20070101_0000000000_7 | 7 1. Every year railway undertakings shall submit to the competent authorities applications for normalisation in accordance with the provisions of this Regulation. 2. Such applications shall consist of: (a) data relating to the following financial year, calculated on the basis of the provisions laid down by law, regula... |
31969R1192_20070101_0000000000_8 | 8 1. The competent authorities of the Member States shall examine the data upon which the application by the railway undertaking concerned is based. 2. After giving the undertaking concerned an opportunity to submit its comments, the competent authorities of the Member States may: — adjust the amounts of the compensati... |
31969R1192_20070101_0000000000_9 | 9 Member States shall pay the estimated amount of compensation determined pursuant to Article 8 in the course of the financial year for which the estimate was made. In the course of that financial year, Member States shall pay or collect the balance of the compensation due by reason of the difference between the final ... |
31969R1192_20070101_0000000000_10 | 10 1. The amount of the compensation paid in respect of each class of normalisation shall be shown in a table annexed to the annual accounts of the railway undertaking. That table shall show separately amounts of compensation received on an estimated basis, and amounts received or paid in settlement of the outstanding ... |
31969R1192_20070101_0000000000_11 | 11 Decisions of the competent authorities of the Member States taken in pursuance of the provisions of this Regulation shall state the reasons on which they are based and shall receive official publication. |
31969R1192_20070101_0000000000_12 | 12 Member States shall ensure that railway undertakings, in their capacity as railway undertakings, are given the opportunity to make representations concerning their interests, by appropriate means, with regard to decisions taken pursuant to this Regulation. |
31969R1192_20070101_0000000000_13 | 13 1. The Commission may request Member States to supply all relevant information concerning the application of this Regulation. Whenever it considers it necessary, the Commission shall consult with the Member States concerned. 2. Compensation paid pursuant to this Regulation shall be exempted from the preliminary info... |
31969R1192_20070101_0000000000_14 | 14 1. Member States shall, after consulting the Commission and in good time, adopt such laws, regulations or administrative provisions as may be necessary for the implementation of this Regulation. 2. Where a Member State so requests, or where the Commission considers it appropriate, the Commission shall consult with t... |
31974L0557_20070101_0000000000_1 | 1 The Member States shall abolish, in respect of natural persons and companies or firms covered by Title I of the General Programmes for the abolition of restrictions on freedom of establishment and freedom to provide services (hereinafter called ‘beneficiaries’), the restrictions referred to in Title III of these Gene... |
31974L0557_20070101_0000000000_2 | 2 1. This Directive shall apply to activities of self-employed persons in the trade and distribution of toxic products (substances and preparations) and of biological pesticides for use in agriculture which have been excluded from the scope of Directive No 64/223/EEC under Article 2 (1) thereof, Directive No 64/224/EEC... |
31974L0557_20070101_0000000000_3 | 3 1. Restrictions in respect of the activities set out in Article 2 shall be abolished regardless of the description applied to the persons pursuing one of those activities. 2. The customary descriptions currently used in the Member States to define persons pursuing activities of intermediaries in commerce are those of... |
31974L0557_20070101_0000000000_4 | 4 1. Member States shall in particular abolish the following restrictions: (a) those which prevent beneficiaries from establishing themselves or providing services in the host Member States under the same conditions and with the same rights as their nationals; (b) those existing by reason of administrative practices wh... |
31974L0557_20070101_0000000000_5 | 5 1. Member States shall ensure that beneficiaries have the right to join professional or trade organizations under the same conditions and with the same rights and obligations as their own nationals. 2. In the case of establishment, the right to join professional or trade organizations shall entail eligibility for ele... |
31974L0557_20070101_0000000000_6 | 6 No Member States shall grant to any of its nationals who go to another Member State for the purpose of pursuing any activity referred to in Article 2, any aid liable to distort the conditions of establishment. |
31974L0557_20070101_0000000000_7 | 7 1. Where a host Member State requires of its own nationals wishing to take up any activity referred to in Article 2 proof of good repute and proof that they have not previously been declared bankrupt, or proof of either one of these, that State shall accept as sufficient evidence, in respect of nationals of other Mem... |
31974L0557_20070101_0000000000_8 | 8 Member States shall adopt the measures necessary to comply with this Directive within six months of its notification and shall forthwith inform the Commission thereof. |
31974L0557_20070101_0000000000_9 | 9 This Directive is addressed to the Member States. |
31976L0211_20090411_0000000000_1 | 1 This Directive relates to prepackages containing products ( 5 ) intended for sale in constant unit nominal quantities which are: — equal to values predetermined by the packer, — expressed in units of weight or volume, — not less than 5 g or 5 ml and not more than 10 kg or 10 l. |
31976L0211_20090411_0000000000_2 | 2 1. A prepackage within the meaning of this Directive is the combination of a product and the individual package in which it is prepacked. 2. A product is prepacked when it is placed in a package of whatever nature without the purchaser being present and the quantity of product contained in the package has a predeterm... |
31976L0211_20090411_0000000000_3 | 3 1. The prepackages which may bear the EEC sign specified in section 3.3 of Annex I are those which comply with this Directive and with Annex I thereto. 2. They shall be subject to metrological control under the conditions defined in Annex I, section 5 and in Annex II. |
31976L0211_20090411_0000000000_4 | 4 1. All prepackages referred to in Article 3 must, in accordance with Annex I, bear an indication of the weight or volume of the product, known as ‘nominal weight’ or ‘nominal volume’, which they are required to contain. 2. Prepackages containing liquid products shall be marked with their nominal volume and prepackage... |
31976L0211_20090411_0000000000_5 | 5 Member States may not refuse, prohibit or restrict the placing on the market of prepackages which satisfy the requirements and tests laid down in this Directive for reasons concerning the markings required to be borne by such prepackages pursuant to this Directive, the determination of their volume or weight, or the ... |
31976L0211_20090411_0000000000_6 | 6 The amendments necessary to adapt the requirements of Annexes I and II to this Directive to technical progress shall be adopted in accordance with the procedure laid down in Articles 18 and 19 of Directive 71/316/EEC. |
31976L0211_20090411_0000000000_7 | 7 1. Member States shall bring into force the laws, regulations and administrative provisions needed in order to comply with this Directive within 18 months of its notification and shall forthwith inform the Commission thereof. 2. By way of derogation from paragraph 1, Belgium, Ireland, the Netherlands and the United K... |
31976L0211_20090411_0000000000_8 | 8 This Directive is addressed to the Member States. |
31977L0249_20070101_0000000000_1 | 1 1. This Directive shall apply, within the limits and under the conditions laid down herein, to the activities of lawyers pursued by way of provision of services. Notwithstanding anything contained in this Directive, Member States may reserve to prescribed categories of lawyers the preparation of formal documents for ... |
31977L0249_20070101_0000000000_2 | 2 Each Member State shall recognize as a lawyer for the purpose of pursuing the activities specified in Article 1 (1) any person listed in paragraph 2 of that Article. |
31977L0249_20070101_0000000000_3 | 3 A person referred to in Article 1 shall adopt the professional title used in the Member State from which he comes, expressed in the language or one of the languages, of that State, with an indication of the professional organization by which he is authorized to practise or the court of law before which he is entitled... |
31977L0249_20070101_0000000000_4 | 4 1. Activities relating to the representation of a client in legal proceedings or before public authorities shall be pursued in each host Member State under the conditions laid down for lawyers established in that State, with the exception of any conditions requiring residence, or registration with a professional orga... |
31977L0249_20070101_0000000000_5 | 5 For the pursuit of activities relating to the representation of a client in legal proceedings, a Member State may require lawyers to whom Article 1 applies: — to be introduced, in accordance with local rules or customs, to the presiding judge and, where appropriate, to the President of the relevant Bar in the host Me... |
31977L0249_20070101_0000000000_6 | 6 Any Member State may exclude lawyers who are in the salaried employment of a public or private undertaking from pursuing activities relating to the representation of that undertaking in legal proceedings in so far as lawyers established in that State are not permitted to pursue those activities. |
31977L0249_20070101_0000000000_7 | 7 1. The competent authority of the host Member State may request the person providing the services to establish his qualifications as a lawyer. 2. In the event of non-compliance with the obligations referred to in Article 4 and in force in the host Member State, the competent authority of the latter shall determine in... |
31977L0249_20070101_0000000000_8 | 8 1. Member States shall bring into force the measures necessary to comply with this Directive within two years of its notification and shall forthwith inform the Commission thereof. 2. Member States shall communicate to the Commission the texts of the main provisions of national law which they adopt in the field cover... |
31977L0249_20070101_0000000000_9 | 9 This Directive is addressed to the Member States. |
31978L0660_20120410_0000000000_1 | 1 1. The coordination measures prescribed by this Directive shall apply to the laws, regulations and administrative provisions of the Member States relating to the following types of companies: — in Germany: — die Aktiengesellschaft, die Kommanditgesellschaft auf Aktien, die Gesellschaft mit beschränkter Haftung; — in ... |
31978L0660_20120410_0000000000_1a | 1a 1. Member States may provide for exemptions from certain obligations under this Directive in accordance with paragraphs 2 and 3 in respect of companies which on their balance sheet dates do not exceed the limits of two of the three following criteria (micro-entities): (a) balance sheet total: EUR 350 000; (b) net tu... |
31978L0660_20120410_0000000000_2 | 2 1. The annual accounts shall comprise the balance sheet, the profit and loss account and the notes on the accounts. These documents shall constitute a composite whole. Member States may permit or require the inclusion of other statements in the annual accounts in addition to the documents referred to in the first sub... |
31978L0660_20120410_0000000000_3 | 3 The layout of the balance sheet and of the profit and loss account, particularly as regards the form adopted for their presentation, may not be changed from one financial year to the next. Departures from this principle shall be permitted in exceptional cases. Any such departure must be disclosed in the notes on the ... |
31978L0660_20120410_0000000000_4 | 4 1. In the balance sheet and in the profit and loss account the items prescribed in Articles 9, 10 and 23 to 26 must be shown separately in the order indicated. A more detailed subdivision of the items shall be authorized provided that the layouts are complied with. New items may be added provided that their contents ... |
31978L0660_20120410_0000000000_5 | 5 1. By way of derogation from Article 4(1) and (2), Member States may prescribe special layouts for the annual accounts of investment companies and of financial holding companies provided that those layouts give a view of these companies equivalent to that provided for in Article 2(3). Member States shall not make ava... |
31978L0660_20120410_0000000000_6 | 6 The Member States may authorize or require adaptation of the layout of the balance sheet and profit and loss account in order to include the appropriation of profit or the treatment of loss. |
31978L0660_20120410_0000000000_7 | 7 Any set-off between asset and liability items, or between income and expenditure items, shall be prohibited. |
31978L0660_20120410_0000000000_8 | 8 For the presentation of the balance sheet, the Member States shall prescribe one or both of the layouts prescribed by Articles 9 and 10. If a Member State prescribes both, it may allow companies to choose between them. Member States may permit or require companies to adopt the presentation of the balance sheet set ou... |
31978L0660_20120410_0000000000_9 | 9 Assets A. Subscribed capital unpaid of which there has been called (unless national law provides that called-up capital be shown under ‘Liabilities’. In that case, the part of the capital called but not yet paid must appear as an asset either under A or under D (II) (5)). A. Subscribed capital unpaid of which there h... |
31978L0660_20120410_0000000000_10 | 10 A. Subscribed capital unpaid of which there has been called (unless national law provides that called-up capital be shown under L. In that case, the part of the capital called but not yet paid must appear either under A or under D (11) (5)). A. Subscribed capital unpaid of which there has been called (unless nationa... |
31978L0660_20120410_0000000000_10a | 10a Instead of the presentation of balance sheet items in accordance with Articles 9 and 10, Member States may permit or require companies, or certain classes of company, to present those items on the basis of a distinction between current and non-current items provided that the information given is at least equivalent... |
31978L0660_20120410_0000000000_11 | 11 The Member States may permit companies which on their balance sheet dates do not exceed the limits of two of the three following criteria: — balance sheet total: EUR 4 400 000 , — net turnover: EUR 8 800 000 , — average number of employees during the financial year: 50 to draw up abridged balance sheets showing only... |
31978L0660_20120410_0000000000_12 | 12 1. Where on its balance sheet date, a company exceeds or ceases to exceed the limits of two of the three criteria indicated in Article 11, that fact shall affect the application of the derogation provided for in that Article only if it occurs in two consecutive financial years. 2. For the purposes of translation int... |
31978L0660_20120410_0000000000_13 | 13 1. Where an asset or liability relates to more than one layout item, its relationship to other items must be disclosed either under the item where it appears or in the notes on the accounts, if such disclosure is essential to the comprehension of the annual accounts. 2. Own shares and shares in affiliated undertakin... |
31978L0660_20120410_0000000000_14 | 14 All commitments by way of guarantee of any kind must, if there is no obligation to show them as liabilities, be clearly set out at the foot of the balance sheet or in the notes on the accounts, and a distinction made between the various types of guarantee which national law recognizes; specific disclosure must be ma... |
31978L0660_20120410_0000000000_15 | 15 1. Whether particular assets are to be shown as fixed assets or current assets shall depend upon the purpose for which they are intended. 2. Fixed assets shall comprise those assets which are intended for use on a continuing basis for the purposes of the undertaking's activities. (a) Movements in the various fixed a... |
31978L0660_20120410_0000000000_16 | 16 Rights to immovables and other similar rights as defined by national law must be shown under ‘Land and buildings’. |
31978L0660_20120410_0000000000_17 | 17 For the purposes of this Directive, participating interest shall mean rights in the capital of other undertakings, whether or not represented by certificates, which, by creating a durable link with those undertakings, are intended to contribute to the company's activities. The holding of part of the capital of anoth... |
31978L0660_20120410_0000000000_18 | 18 Expenditure incurred during the financial year but relating to a subsequent financial year, together with any income which, though relating to the financial year in question, is not due until after its expiry must be shown under ‘Prepayments and accrued income’. The Member States may, however, provide that such inco... |
31978L0660_20120410_0000000000_19 | 19 Value adjustments shall comprise all adjustments intended to take account of reductions in the values of individual assets established at the balance sheet date whether that reduction is final or not. |
31978L0660_20120410_0000000000_20 | 20 1. Provisions are intended to cover liabilities the nature of which is clearly defined and which at the date of the balance sheet are either likely to be incurred, or certain to be incurred but uncertain as to amount or as to the date on which they will arise. 2. The Member States may also authorize the creation of ... |
31978L0660_20120410_0000000000_21 | 21 Income receivable before the balance sheet date but relating to a subsequent financial year, together with any charges which, though relating to the financial year in question, will be paid only in the course of a subsequent financial year, must be shown under ‘Accruals and deferred income’. The Member States may, h... |
31978L0660_20120410_0000000000_22 | 22 For the presentation of the profit and loss account, the Member States shall prescribe one or more of the layouts provided for in Articles 23 to 26. If a Member State prescribes more than one layout, it may allow companies to choose from among them. By way of derogation from Article 2(1), Member States may permit or... |
31978L0660_20120410_0000000000_23 | 23 1. Net turnover. 2. Variation in stocks of finished goods and in work in progress. 3. Work performed by the undertaking for its own purposes and capitalized. 4. Other operating income. 5. (a) Raw materials and consumables. (b) Other external charges. (a) Raw materials and consumables. (b) Other external charges. 6. ... |
31978L0660_20120410_0000000000_24 | 24 A. Charges 1. Reduction in stocks of finished goods and in work in progress: 2. (a) raw materials and consumables; (b) other external charges. 3. Staff costs: (a) wages and salaries; (b) social security costs, with a separate indication of those relating to pensions. 4. (a) Value adjustments in respect of formation ... |
31978L0660_20120410_0000000000_25 | 25 1. Net turnover. 2. Cost of sales (including value adjustments). 3. Gross profit or loss. 4. Distribution costs (including value adjustments). 5. Administrative expenses (including value adjustments). 6. Other operating income. 7. Income from participating interests, with a separate indication of that derived from a... |
31978L0660_20120410_0000000000_26 | 26 A. Charges 1. Cost of sales (including value adjustments). 2. Distribution costs (including value adjustments). 3. Administrative expenses (including value adjustments). 4. Value adjustments in respect of financial assets and of investments held as current assets. 5. Interest payable and similar charges, with a se-p... |
31978L0660_20120410_0000000000_27 | 27 The Member States may permit companies which on their balance sheet dates do not exceed the limits of two of the three following criteria: — balance sheet total: EUR 17 500 000 , — net turnover: EUR 35 000 000 , — average number of employees during the financial year: 250 to adopt layouts different from those prescr... |
31978L0660_20120410_0000000000_28 | 28 The net turnover shall comprise the amounts derived from the sale of products and the provision of services falling within the company's ordinary activities, after deduction of sales rebates and of value added tax and other taxes directly linked to the turnover. |
31978L0660_20120410_0000000000_29 | 29 1. Income and charges that arise otherwise than in the course of the company's ordinary activities must be shown under ‘Extraordinary income and extraordinary charges’. 2. Unless the income and charges referred to in paragraph 1 are immaterial for the assessment of the results, explanations of their amount and natur... |
31978L0660_20120410_0000000000_30 | 30 The Member States may permit taxes on the profit or loss on ordinary activities and taxes on the extraordinary profit or loss to be shown in total as one item in the profit and loss account before ‘Other taxes not shown under the above items’. In that case, ‘Profit or loss on ordinary activities after taxation’ shal... |
31978L0660_20120410_0000000000_31 | 31 1. The Member States shall ensure that the items shown in the annual accounts are valued in accordance with the following general principles: (a) the company must be presumed to be carrying on its business as a going concern; (b) the methods of valuation must be applied consistently from one financial year to anothe... |
31978L0660_20120410_0000000000_32 | 32 The items shown in the annual accounts shall be valued in accordance with Articles 34 to 42, which are based on the principle of purchase price or production cost. |
31978L0660_20120410_0000000000_33 | 33 1. The Member States may declare to the Commission that they reserve the power, by way of derogation from Article 32 and pending subsequent coordination, to permit or require in respect of all companies or any classes of companies: (a) valuation by the replacement value method for tangible fixed assets with limited ... |
31978L0660_20120410_0000000000_34 | 34 (a) Where national law authorizes the inclusion of formation expenses under ‘Assets’, they must be written off within a maximum period of five years. (b) In so far as formation expenses have not been completely written off, no distribution of profits shall take place unless the amount of the reserves available for d... |
31978L0660_20120410_0000000000_35 | 35 (a) Fixed assets must be valued at purchase price or production cost, without prejudice to (b) and (c) below. (b) The purchase price or production cost of fixed assets with limited useful economic lives must be reduced by value adjustments calculated to write off the value of such assets systematically over their us... |
31978L0660_20120410_0000000000_36 | 36 By way of derogation from Article 35 (1) (c) (cc), the Member States may allow investment companies within the meaning of Article 5 (2) to set off value adjustments to investments directly against ‘Capital and reserves’. The amounts in question must be shown separately under ‘Liabilities’ in the balance sheet. |
ReCaRe — A Bilingual Legal Benchmark for Revision Candidate Retrieval
ReCaRe (pronounced "re-care") is a bilingual legal IR benchmark grounded in EU and Japanese statutory amendments. It supports two Revision Candidate Retrieval (RCR) tasks over a shared per-language corpus:
- Rat2Rev — given an amendment's textual rationale, retrieve the articles modified by the amendment.
- Rev2Rev — given one already-revised article, retrieve other articles revised in the same legislative event.
Configurations
| Config name | What it is | Records |
|---|---|---|
corpus-en / corpus-ja |
Per-language article corpus (BEIR canonical: _id, text) |
91,361 / 90,170 |
queries-rat2rev-{en,ja} |
Rat2Rev queries (rationale text) | 340 / 363 |
queries-rev2rev-{en,ja} |
Rev2Rev queries (pre-update article text) | 1,509 / 1,653 |
qrels-rat2rev-{en,ja} |
Rat2Rev relevance judgments (JSONL: query-id, corpus-id, score) | 6,091 / 9,124 (train+val+test) |
qrels-rev2rev-{en,ja} |
Rev2Rev relevance judgments | 28,433 / 43,498 |
metadata-{en,ja} |
Verbatim construction-pipeline output (article-level provenance with before/after text and type_of_change) |
91,361 / 90,170 |
Quick start
from datasets import load_dataset
corpus = load_dataset("kasys/ReCaRe", "corpus-en", split="corpus")
queries = load_dataset("kasys/ReCaRe", "queries-rat2rev-en", split="queries")
qrels = load_dataset("kasys/ReCaRe", "qrels-rat2rev-en") # train/validation/test
Convert qrels to trec_eval format
from datasets import load_dataset
import pandas as pd
ds = load_dataset("kasys/ReCaRe", "qrels-rat2rev-en", split="test")
df = pd.DataFrame(ds).assign(iter=0)
df[["query-id", "iter", "corpus-id", "score"]].to_csv(
"qrels.trec", sep=" ", header=False, index=False)
Splits
Train / validation / test split at amendment-event granularity (~1/3 each, inherited from the underlying construction pipeline). Same-event queries from both tasks are guaranteed to be in the same split.
Evaluation note: query–document overlap (Rev2Rev)
In Rev2Rev, queries are articles drawn from the corpus being searched, so the query document itself appears as a candidate at retrieval time and is trivially matched. Rebuilding a per-query corpus (with the query document excluded) is expensive — a separate index per query — so we recommend the simpler workaround: retrieve against the full corpus, then post-filter the TREC-format run file by dropping rows where qid == docid and promoting the subsequent ranks to fill the gap.
import pandas as pd
cols = ["qid", "Q0", "docid", "rank", "score", "tag"]
run = pd.read_csv("run.trec", sep=r"\s+", names=cols, dtype={"qid": str, "docid": str})
run = run[run["qid"] != run["docid"]].copy()
run["rank"] = run.groupby("qid").cumcount() + 1
run.to_csv("run.filtered.trec", sep=" ", header=False, index=False)
This does not affect Rat2Rev, where queries are amendment rationales rather than corpus articles.
Licenses
- EU subset: CC BY 4.0 (EUR-Lex)
- JP subset: CC BY 4.0 / CC0 (e-Gov 法令検索, 日本法令索引, 衆議院議案ページ)
Source identifiers (CELEX numbers, 法令履歴 IDs) are preserved in _id fields so each record is traceable to its origin.
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