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This proposal arises from the wish to consolidate Community law, referred to – inappropriately, in my opinion – as codification.This is a commendable wish, but I am sorry that, in view of the development and the complexity of the texts, the Commission has not revised its position dating from the 1 April 1987 and consisting of instructing its services to go ahead and codify all legislative acts no later than after their tenth modification while, at the same time, emphasising that this is a minimum rule and that, in the interests of clarity and proper understanding of Community legislation, its services were to make efforts to codify the texts for which they were responsible at still shorter intervals.I regret that, given the development and complexity of the laws and regulations, the Commission has not changed its position dating back to 1st April 1987, which consists of instructing its services to proceed with the codification of legislative documents no later than after their tenth modification, while at the same time stressing that this was a minimum rule and that the services were to codify the laws and regulations for which they were responsible at even shorter intervals.
Article 13B(a) of the Sixth Council Directive 77/388/EEC of on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment must be interpreted as meaning that the fact that an insurance broker or agent does not have a direct relationship with the parties to the insurance or reinsurance contract in the conclusion of which he has been instrumental, but merely an indirect relationship with them through the intermediary of another taxable person who is, himself, in a direct relationship with one of those parties, and to whom the insurance broker or agent is contractually bound does not prevent the service provided by the latter from being exempt from value added tax under that provision. részének a) pontját úgy kell értelmezni, hogy a biztosítási ügynök vagy közvetítő nem közvetlen, hanem más adóalany révén – aki maga közvetlen kapcsolatban van az egyik féllel, és akivel a szóban forgó biztosítási ügynök vagy közvetítő szerződéses kapcsolatban van – közvetett kapcsolatban áll a közvetítésével létrejött biztosítási vagy viszontbiztosítási szerződés feleivel, nem akadálya annak, hogy az utóbbi által nyújtott szolgáltatás a hivatkozott rendelkezés értelmében hozzáadottértékadó-mentességet élvezzen.
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The applicant invokes Article 239 of the Customs Code and submits that, in view of the delay in the publication of, and failure timeously to notify, Regulation No 3009/95, and by reason of its deliberate back-dating and reference to a Council Regulation No 3093/95 (2 ) of 22 December 1995 which was not published until 21 February 1996, the Commission has infringed the principle that Community institutions must act in a foreseeable manner and has consequently infringed the principle of legal certainty. cikkére hivatkozik és azzal érvel, hogy a Bizottság megsértette a közösségi intézmények által elfogadott jogi aktusok előreláthatóságának követelményét és ezzel a jogbiztonság elvét, mivel a 3009/95 rendeletet későn hirdette ki, elmulasztotta időben közzétenni, és azt szándékosan visszadátumozta, valamint mivel a csak 1996. december 22-i 3093/95/EK tanácsi rendeletre (2 ) hivatkozik.
In light of the above considerations, in its decision-making practice the Authority has generally examined: (a) whether the original financing regime for public service broadcasters is existing aid in line with the rules indicated in paragraphs 26 and 27 above; (b) whether subsequent modifications affect the actual substance of the original measure (i.e.