declare that the Kingdom of Spain has failed to meet its obligations under Article 56 TFEU (formerly Article 49 TEC) and Article 36 of the EEA Agreement by adopting and maintaining in force Article 46(c) of the consolidated version of the Ley de Regulación de los Planes y Fondos de Pensiones, Article 86 of Real Decreto Legislativo 6/2004 of 29 October 2004 approving the consolidated version of the Ley de ordenación y supervisión de los seguros privados, Article 10 of Real Decreto Legislativo 5/2004 approving the consolidated version of the Ley del Impuesto sobre la renta de los no residentes, and Article 47 of Ley 58/2003 (General Tribut ...[+++]aria) of 17 December 2003, pursuant to which foreign pension funds based in other Member States and which offer occupational pension schemes in Spain, and insurance companies which operate in Spain under the freedom to provide services, inter alia, are required to designate a tax representative who is resident in Spain.

Likewise, in its Decision No 96-385 DC of 30 December 1996, the Constitutional Council pointed out that the flat-rate contribution of FRF 37,5 billion was justified by the State financing of the retirement pensions of the civil servants, without constituting compensation, whereas, on the other hand, the payments to the State budget would not be earmarked for a specific expenditure and would contribute to the general conditions for the balance of this budget, in accordance with Article 18 of the Ordinance of 2 January 1959 on the Organic Law relating to Finance Bills (ordonnance organique ...[+++] du 2 janvier 1959 relative aux lois de finances).

budgetary decisions concerning revenue should comply with the provisions of the institutional law governing the own-resources system, i.e. the maximum amount which may be levied, the nature of, the assessment basis for, the arrangements for the collection of and, possibly, the maximum rates of fiscal revenue and contributions to the Union budget; however, that institutional law should be flexible enough to allow the budgetary authority sufficient leeway to fix the revenue required to cover expenditure in each financial year;

budgetary decisions concerning revenue should comply with the provisions of the organic law governing the own-resources system, i.e. the maximum amount which may be levied, the nature of, the assessment basis for, the arrangements for the collection of and, possibly, the maximum rates of fiscal revenue and contributions to the Union budget; however, that organic law should be flexible enough to allow the budgetary authority sufficient leeway to fix the revenue required to cover expenditure in each financial year;

Self-employed persons as referred to in Article 10 (2) (c) of the Consolidated Text of the General Law on Social Security (Royal Legislative Decree No 1/1994 of 20 June 1994) and in Article 3 of Decree No 2530/1970 of 20 August 1970 regulating the special scheme for self-employed persons who join a professional association and decide to become members of the mutual insurance society set up by the said association instead of joining the special social security scheme for self-employed persons.`;

AUSTRIA (a) Compensatory supplement (Federal Act of 9 September 1955 on General Social Insurance - ASVG, Federal Act of 11 October 1978 on Social Insurance for Persons engaged in Trade and Commerce - GSVG and Federal Act of 11 October 1978 on Social Insurance for Farmers - BSVG).