Born in 1951; graduated in law, specialisation in economics (Erasmus University Rotterdam, 1973); Doctor of Laws (University of Utrecht, 1981); Researcher in European law and international economic law (1973-74) and lecturer in European law and economic law at the Europa Institute of the University of Utrecht (1974-79) and at the University of Leiden (1979-81); Legal Secretary at the Court of Justice of the European Communities (1981-86), then Head of the Employee Rights Unit at the Court of Justice (1986-87); Member of the Legal Service of the Commission of the European Communities (1987-91); Legal Secretary at the Court of Justice (1991-2000); Head of Division (2000-09) in and then Director of the Research and Documentation Directo ...[+++]rate of the Court of Justice of the European Union (2009-11); Professor (1988-2003) and Honorary Professor (since 2003) in European law at the University of Maastricht; Adviser to the Regional Court of Appeal, ’s-Hertogenbosch (1993-2011); Member of the Royal Netherlands Academy of Arts and Sciences (since 1993); numerous publications on European law; Judge at the Civil Service Tribunal since 6 October 2011.

2. By way of derogation from paragraph 1, where the Member State of the transferring company applies a system of taxing worldwide profits, that Member State shall have the right to tax any profits or capital gains of the permanent establishment resulting from the merger, division, partial division or transfer of assets, on condition that it gives relief for the tax that, but for the provisions of this Directive, would have been charged on those profits or capital gains in the Member State in which that permanent establishment is situated, in the same way and in the same amount as it would have done if that tax had actually been charged a ...[+++]nd paid.

2. By way of derogation from paragraph 1, where the Member State of the transferring company applies a system of taxing worldwide profits, that Member State shall have the right to tax any profits or capital gains of the permanent establishment resulting from the merger, division, partial division or transfer of assets, on condition that it gives relief for the tax that, but for the provisions of this Directive, would have been charged on those profits or capital gains in the Member State in which that permanent establishment is situated, in the same way and in the same amount as it would have done if that tax had actually been charged a ...[+++]nd paid.

The calculation shall take into account all other relevant elements, including any intangible and market benefits which accrue to a postal service provider designated to provide universal service, the entitlement to a reasonable profit and incentives for cost efficiency.

The calculation shall take into account all other relevant elements, including any intangible and market benefits which accrue to a postal service provider designated to provide universal service, the entitlement to a reasonable profit and incentives for cost efficiency.

I find it wrong for Parliament to say on one hand that a citizen has a legal right, or is entitled, to receive certain benefits and on the other that it authorizes the executive to charge a fee to have this right or benefit recognized.