construing benefit period

extended eligibility period for Employment Insurance parental benefits for members of the Canadian Forces [ extended eligibility period for EI parental benefits for members of the Canadian Forces ]

benefit disqualification period

Should Article 62(2) of Directive 2006/112/EC be interpreted as meaning that a person supplying services in connection with a subscription consulting contract is obligated to charge value added tax for the services on expiry of the period for which the subscription fee was agreed, or does this obligation arise only if the customer has made use of the consultant’s services?

Request for a preliminary ruling — Tribunale di Napoli — Interpretation of Clause 4 of the framework agreement set out in Council Directive 1999/70/EC of 28 June 1999 concerning the framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP (OJ 1999 L 175, p 43) — Scope — Concept of ‘working conditions’ — Horizontal applicability of that directive — Concept of ‘State body’ — Interpretation of Article 47 of the Charter of Fundamental Rights and Article 6 ECHR — Principle of equivalence — National legislation establishing a system of compensation for the unlawful insertion of a fixed-term clause into an employment contract pr ...[+++]oviding for comprehensive compensation ranging from 2.5 to 12 months’ actual full pay for the period from the interruption of the employment relations until the date of actual reinstatement — Compensation lower than either the compensation provided for under the ordinary civil law in the event of unjustified refusal to accept work or the compensation provided for in the event of unlawful termination of an employment contract of indefinite duration.

Accordingly, in the context of an assessment of merits, it is not until his staff report for the period in respect of which the objectives were set is drawn up that the decision setting those objectives is capable of producing legal effects such as to affect the interests of the official or staff member concerned, by bringing about a distinct change in his legal position, since it is only at that time that the administration can adopt its final position on whether the objectives assigned for that period have been achieved and draw any ...[+++] inferences from that as regards making an assessment of the applicant’s performance in his staff report.

This requires an entity to determine how much benefit is attributable to the current and prior periods (see paragraphs 70–74) and to make estimates (actuarial assumptions) about demographic variables (such as employee turnover and mortality) and financial variables (such as future increases in salaries and medical costs) that will affect the cost of the benefit (see paragraphs 75–98).