Mostfrequentlyasked questionsbyartistsand answersabouttheir EuropeanCitizensRights

ECAS 77,AvenuedelaToisondOR 1060Bruxelles,Belgium Tell:+3225480490 Fax:+325480499 Email:info@ecas.org Website:www.ecascitizens.eu Authors:CleliaCASALINO,JadeRICKMAN,AndaSCARLAT,HeatherSOUTHER,MonicaTIBERI ResponsibleEditor:TonyVENABLES ECAS2011Allrightreserved

This report is funded with support from the European Commission

FOREWORD
ThisreportwascarriedoutunderthePRACTICSproject. PRACTICSisanEUfunded3yearprojectcoordinatedbytheFinnishTheatreInformationCentre(TINFO) andFondazioneFitzcarraldowhichjoinedforceswith10otherculturalorganisationsinEurope1. Theprojectstartedattheendof2008andisconceivedasapilotprojectwhichseekstofacilitatethe provisionofinformation,exchangeofbestpracticesandprovidesupporttoEUcrossbordermobilityin theculturalsector. Under this project pilot Practics Infopoints have been set up in 4 EUcountries/regions: Belgium, Spain, Wales and the Netherlands. Their task is to offer cultural professionals (individual artists and operators)informationandadviceonlegal,fiscalandsocialissuesandhelpthemovercomeobstacles whenworkingcrossborders.TheInfopointswillalsooffertrainingtoprofessionalsonissuesrelatedto mobility and promote coordination and networking within the cultural sector. To enhance their own capacitiestosupportmobilitybeyondthedurationoftheprojectandsharegoodpractices,pilotInfo pointswillfurtherengageintheexchangeofstaff. ThepartnerspilotingtheseInfopointsareKunstenloketfromBelgium,SICAfromtheNetherlands,the ArtsCouncilofWales/WalesArtsInternationalandInterartsfromSpain.Theprojectisalsoconducting researchinFinlandandItalytofindouthowsuchacontactpointcouldbesetupthereinthefuture. Attheendoftheprojectin2011,onthebasisoftheconcretepilotingandmappingcasestheproject will identify key mobility stimulators and formulate recommendations for overcoming obstacles to mobilityandforcontinuingtheInfopointsinthefuture. ECAS supports the Practics project by sharing its experience as coordinator of Your Europe Advice (formerCitizenSignpostService)(http://ec.europa.eu/citizensrights/front_end/index_en.htm)aEurope wide service that offers citizens specific and tailored information and advice on their rights under internalmarketrulesaswellassignpostingwhereappropriatetoanauthorityorotherbody. Moreinformationon:www.practics.org

Het Kunstenloket (Belgium), Stichting Internationale Culturele Activiteiten SICA (Netherlands), The Arts Council of Wales ACW/WAI (Wales/UK), Fundaci Interarts per a la Cooperaci Cultural Internacional (Spain), Fondazione Fitzcarraldo (Italy), Performing Arts Employers Associations League Europe (Pearle*), Association Europenne des Conservatoires (AEC), European League of Institutes of the Arts (ELIA), European Citizen Action Service (ECAS) , International Network for Contemporary performing Arts (IETM), Network of European Museum Organisations (NEMO), Romanian Museum Network (Romania).

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CONTENTS
INTRODUCTION METODOLOGY EUROPEANCITIZENSHIP 1.HowdoIbecomeaEuropeanCitizen? TRAVELLINGINTHEUNION 2.DoIhavetocarryapassport/identitycardtotravelinsidetheEU? 3.WhatdoIneedintermsofhealthcoverwhenmovingwithintheEU? RESIDENCE 4.HowlongcanIstayinanotherMemberState? 5.CanIstayinanotherEuropeancountrywithoutworking? 6.CanIstayinanotherEuropeancountryasatrainee? 7.WhenmovinginanotherEuropeancountry,doIneedtocomplywithanyadministrative formalities? 8.WhatrightsdomembersofmyfamilyhavefrommystatusasaworkerinanotherEuropean country? 9.Whataboutmyfamilymembersthatarethirdcountrynationals.Cantheyjoinmein anotherMemberStateunderthesameconditions? WORKING 10.AremyqualificationsandprofessionalexperiencerecognisedinanotherEuropeanMember State? 11.Idontfallintoanyofthesecategories.CanIstillhavemyqualificationsrecognisedinorder toworkinanotherMemberState? 12.Asaworker,whathappenstomyunemploymentrightsifIlosemyjobinthehost Europeancountry? 13.Asaselfemployedpersonorserviceprovider,canIprovidecrossborderservices,and/or receivesuchservices,withouthavingtopermanentlymovetoanotherEuropeanMemberState? TAXATIONANDSOCIALSECURITY 14.IfIworkinanotherMemberState,wherewouldIbeexpectedtopaymyincometax? 15.IfIworkinanotherEuropeanState,wherewouldIbeexpectedtopaytheVAT? 16.WhichsocialsecuritysystemamIaffiliatedtowhenImovewithintheEuropeanUnion? 17.Iamduetoretire.WherecanIclaimmyoldagepension? COPYRIGHT 18.IstheEUlegislationprotectingcopyright? PROGRAMMESONMOBILITYFOREDUCATION,TRAININGANDRESEARCHWITHINTHEEU 19.WhatopportunitiesdoestheEUofferforeducation,trainingandresearchinanother MemberState? SOURCETOHELPME? 20.Whichservicecouldhelpme? GLOSSARY p.III p.III p.1 p.1 p.2 p.2 p.3 p.4 p.4 p.5 p.6 p.6 p.7 p.7 p.8 p.8 p.8 p.10 p.10 p.12 p.12 p.13 p.14 p.15 p.16 p.16 p.17 p.17 p.18 p.18 p.19

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INTRODUCTION
The Internal market of the European Union (EU) is a single market in which the free movement of goods, services, capital and persons is ensured and in which European citizens are free to live, work, studyanddobusiness. WorkinginanotherEuropeancountrygivesindividualsthechancetolearnanewlanguage,discovera newculture anddevelop newskills. Jobmobilityis alsocrucialtoEurope'sobjectiveofboostingjobs andgrowthandmoreandmorepeoplehavebecomeawareoftheopportunitiesformobility. Thisisanimportantrealitythatcanpositivelyinfluencethecitizenslifeanditisevenmorecrucialfor artists.ArtistsneedtotravelaroundEuropeandacrossborderstoincreasetheiractivities,meetnew personsandimprovetheirskills. Indoingso,artistsencounterdifferentobstaclesandtheyneedtobewellinformedtoovercomethem.

METHODOLOGY
Inordertoputtogetherthispublication,wehavetakeninitiativefrompreviousECASpublicationsad dressedtocitizensandtheirdoubtsonthefinancingandrightsderivingfromtheEU.Wethenlinkedit with the examination of around 100 enquiries received by ECAS from artists in the period January 2007 June 2010. These enquiries where related to different issues on mobility inside the European Union(suchasresidencerights,socialsecurity,taxation,etc). Wethenextractedsomeofthemostcommonenquiriestouseasconcreteexamplesinthedifferent chaptersofthepublication. Fromthereadingoftheseenquiries,wecouldconcludethat: ArtistsmainlyenquireonthepossibilityofresidinginanEUcountrydifferentfromthecountryofori ginandontheconditionsorrequirements toworkeitherasanemployee oraselfemployedprofes sionalinanEUcountry; Itcanbeobservedthatinfields,suchastaxation,duetotheparticularsituationofartists,themain problemsencounteredbythemarestrictlylinkedtotheirprofession;whileintheothercases,oftenthe enquiriesrelatedtomoregeneralissues,notessentiallylinkedwiththeirspecificprofession. TheMostfrequentlyaskedquestionspublicationfocusesonthemainareaofdifficultiesforartists, suchassocialsecurityandtaxation. Eachchapterwilltrytoanswerindetailtheproblemsartistsencounterintheirdailylife,bymeansofa questionsandanswerstructure,andthehelpofsomeconcreteexamples. Thelastquestionplaystheroleofsecurityexit.GivinganoverviewoftheservicesthattheEuropean Unionhassetupintherecentyears,theSourceofhelp?chapteraimstoprovidethereaderswith helpfultipsonhowtofindananswertotheirproblems. Artistsandcultureoperatorsareinvitedtocontactboththe4PRACTICSInfopointsandtheEuropean service2.

National Practics Infopoints: - Practics Wales,UK: Arts Council of Wales/Wales Arts International: www.wai.org.uk - Practics Belgium: Kunstenloket: www.kunstenloket.be - Practics Spain: Interarts: www.interarts.net - Practics Netherlands: SICA: www.sica.nl For more information see chapter Source of help.

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EUROPEANCITIZENSHIP
ThischapterintroducestheconceptofEuropeanCitizenshipandtherightswhichderivefromit 1. HowdoIbecomeaEuropeanCitizen? Article20(1)oftheTreatyontheFunctioningoftheEuropeanUnion(TFEU)3states:Citizenshipofthe Unionisherebyestablished.EverypersonholdingthenationalityofaMemberStateshallbeacitizenof theUnion.CitizenshipoftheUnionshallbeadditionaltoandnotreplacenationalcitizenship. Therefore,EuropeancitizenshipisarightderivedfromcitizenshipofaMemberStateandisacquired automaticallyasaresultofbeinganationalofoneoftheMemberStates.ApersoncannotbeaEuro peanCitizeniftheyarenotacitizenofoneoftheMemberStates.Thedecisiontograntcitizenshipto thirdcountrynationals(i.e.nonEUnationals)issolelywithinthecompetenceofeachMemberStates accordingtotheirnationallaws. Thefreedomto moveisarguablyone ofthemost visiblerights youhaveas aEuropean citizen;allo wingyoutostudy,work,liveorevenretireinanotherMemberState.Closelylinkedtothis,isthecon ceptofnondiscrimination.AlldiscriminationbasedonnationalityisbannedbytheEUTreaties,mea ningthatyoushouldnotbedisadvantagedincomparisontonationalsoftheMemberStateyoureside in.Inotherwords,youhavetherighttoequaltreatment. QUESTION: A selfemployed designer who is a Romanian citizen working in Romania asked whetherhecouldworkasaselfemployedpersoninFrance. REPLY: According to EU Law, the citizen can be self employed without any restrictions, in France.Thecitizenwasdirectedtovisitthefollowingwebsiteformoreinformation: http://vosdroits.servicepublic.fr/particuliers/F805.xhtml EuropeanCitizenshiprightsarebeingappliedinaneverincreasingnumberofcountries,courtesyofthe EUscontinuingexpansion.TheserightsshouldallowyoutomovearoundtheUnionwithasmuchease asifyouweremovingaroundyourownMemberState.However,itisimportanttonotethat,although partofaUnion,thereareanumberofdistinctzonesinwhichtemporaryrestrictionsmayapply,or invokingtheserightsmaybemoredifficult.Thefirstofthesezonesexistbetweenolderandnewer MemberStates.TheEUcomprisesof27MemberStates,thelatterofwhichjoinedin2004and2007. ThesearetheEU8,CyprusandMaltaandRomaniaandBulgariarespectively.Anumberoftransitional arrangementshavebeen putinplace betweenthese Member States.These arrangements,orlimita tions,aresettoceasecompletelyin2011inrelationtotheEU8,CyprusandMalta,andin2014inrela tiontoRomaniaandBulgaria.Itshouldbenotedtheselimitationsrelateonlytoworkersandnotpeo pleingeneral.Moreinformationcanbefoundat: http://www.euractiv.com/en/socialeurope/freemovementlaboureu27/article129648 Asthesearrangementsceasetoexist,therewillbelessofasenseoftwodistinctzones,againenhan cingfreemovement.ThisisstrengthenedfurtherwhenyoutakeintoaccounttheSchengenzone.The SchengenArea(pleaserefertotheglossaryforalistofthecountriespartytotheSchengenAgreement) takes free movement beyond the Union boundaries. Within the Area internal border controls have beenabolishedfor nationalsoftheStatespartytotheAgreement,againenhancingyourfreedomof
3

Article 20(2) of the Lisbon Treaty re-states that citizens will enjoy rights such as: (a) the right to move and reside freely within the territory of the Member States; (b) the right to vote and to stand as candidates in elections to the European Parliament and in municipal elections in their Member State of residence, under the same conditions as nationals of that State; (c) the right to enjoy, in the territory of a third country in which the Member State of which they are nationals is not represented, the protection of the diplomatic and consular authorities of any Member State on the same conditions as the nationals of that State; (d) the right to petition the European Parliament, to apply to the European Ombudsman, and to address the Institutions and advisory bodies of the Union in any of the Treaty languages and to obtain a reply in the same language.

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movement. AfurtherzoneistheEurozone,whichreferstoMemberStatesinwhichtheEuroisthesolecurrency. The burden of having to obtain a new currency has been removed, meaning travel between these Statesiseasier. A final zone is the European Economic Area (EEA) which again eases movement by allowing Iceland, Liechtenstein and Norway (note, not Switzerland) to participate in the EUs single market. As such, thesethreestateshaveagreedtoenactallrelevantEUlegislation,includingfreemovementofpeople provisions.

TRAVELLINGINTHEUNION
ThischaptergivesageneraloverviewofthedocumentswhichareneededforbothEuropeanandnon EuropeancitizenwhenenteringandtravellinginanotherMemberState 2. DoIhavetocarryapassport/identitycardtotravelinsidetheEU? TheCitizenshipDirective4statesthatyou,asaEuropeancitizen,havetherighttoenteranotherMem berStatebyvirtueofhavinganidentitycardorvalidpassport.Itisimportanttonoteatthisstagethat, althoughyouneedavalidpassport,undernocircumstancesareyourequiredtohaveavisatoenteror exitMemberStates.Immigrationofficersareentitledtocheckthatyouareinpossessionoftherele vantdocuments,soitwilloftenbethecasethatyouwillneedtoshowavalididentitycardorpassport. Shouldyounotbeinpossessionofthesedocuments,thesameDirectiveallowsforeveryreasonable opportunitytoobtainthem.Thetranspositionoftherequirementtogiveeveryreasonableopportu nityhasbeenimplementedinvaryingdegreesbythedifferentMemberStates. QUESTION: An international artist organization employed artists from EUthird countries. These artists were working in an EU country and have a Dvisa for this country. However some of the employees were not allowed to transit Poland and they were deported to their country.ThereasonwasthattheydidnthavetransitvisaforPoland. REPLY:TheinternationalartistorganisationwereinformedthatasofAugust2006Decision nr.895/2006/ECandDecisionnr.896/2006/ECarevalidinPoland.Thismeansthatforeigners, regardlessoftheirnationalityareexemptedforPolishTransitVisasiftheyhaveavalidvisa andresidencepermitinanumberofcountries.TheorganisationwasmadeawarethatPoland was not following EU Decisions by denying her employees transit. The organisation was signpostedtoSOLVITPolandforfurtherassistance. It should be noted that the Schengen Rules heavily influence the need to actually produce your pas sportwhentravelling.AsanEUcitizen,shouldyoubetravellingwithintheSchengenAreayoudonot needtoshowyourpassport.However,identitychecksmaybecarriedoutandso,onceagain,inreality youmaywellhavetoproduceyourpassport.Ontheotherhand,forLiechtestein(byvirtueofaspecial agreement),Norway,IcelandandSwitzerlandyouarestillrequiredtotravelwithyourpassport. TheserulesdifferinrelationtononEUcitizenswhowillberequiredtoshowavalidpassportoridentity cardwhentravellingwithintheEU. Regardingvisas,thereare34statesthecitizensofwhichdonotrequireavisafortravellingintheEU (thelistofstatesmayvaryfortheUnitedKingdomandIreland).

European Parliament and Council Directive 2004/38/EC of 29 April 2004 on the right of citizens of the Union and their family members to move and reside freely within the territory of the Member States amending Regulation (EEC) No 1612/68 and repealing Directives 64/221/EEC, 68/360/EEC, 72/194/EEC, 73/148/EEC, 75/34/EEC, 75/35/EEC, 90/364/EEC, 90/365/EEC and 93/96/EEC.

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Moreinformationon: http://europa.eu/legislation_summaries/justice_freedom_security/free_movement_of_persons_asylu m_immigration/l14007b_en.htm Once you have received a visa for one Schengen Area state, you can use this to travel to any other Schengen state. Similarly, if you have a valid residence permit for one Schengen state this acts as an equivalenttoavisafortheentireArea.However,travellingtononSchengenEUMemberStatesmay meanthatyouneedanationalvisa.Furthermore,statesmayimposeadditionalrequirementstoyour visa(suchasaletterofinvitation,proofoflocalconsularservicesforthedestinationstate). 3. WhatdoIneedintermsofhealthcoverwhenmovingwithintheEU? EUnationalsareentitledtoreceivefreeorreducedcosthealthcareincaseofsuddenillnessoranacci dentwhichhappenswhilstinanotherEUMemberState.Youshouldnotethisonlyappliestopublicly fundedtreatmentandeachMemberStatehasitsownrulesgoverningthis.Therefore,oneofthefol lowingsituationscouldbetruedependingonwhichstateyouarereceivingthetreatmentin:
Yourtreatmentwillbefreeofcharge; Youwillhavetopaypartofthecostofthetreatment;or Youwillhavetopaythefullcostofthetreatment.

QUESTION:ABritishcitizenwhoresidedforseveralyearsindifferentEUcountries,plannedto gobacktoUKandretirethere. REPLY:ThecitizenwasinformedthatasheisaBritishcitizen,thisshouldnotpresentapro blem.However,theUKauthoritieshaveintroducedtheconceptofhabitualresidenceinorder tobeeligiblefornoncontributorybenefits.Habitualresidenceisconsideredtobethestate wherethecentreoftheworkersinterestslieandwheretheworkerhasthestrongestpersonal connections. In this case, he may find that it takes some time to reestablish habitual resi denceintheUK.InordertopassthetestHRT,claimantshavetoestablishthatthey: 1.ArevoluntarilyinUK;2.AreresidentinUK;3.HaveasettledintentiontoremaininUK;4. HavebeeninUKforanappreciableperiodoftime. Inhiscase,hemayfindthatanyclaimfornoncontributorybenefitsintheUKmaybedelayed byhimhavingtoestablishhishabitualresidenceintheUK. Inthelasttwoscenarios,youshouldmakesureyoukeepallbills,receiptsandprescriptionsinorderto claim,wherepossible,arefundofyourcostsfromyourinsuranceprovider. HavingaEuropean Health Insurance Card (EHIC)isadvisable.HavingtheEHICwillsimplifyandspeed uptheprocessofgainingaccesstomedicaltreatmentaswellasgaininganyreimbursementsyoumay beentitledto.Somecountriesincludethiscardonthereversesideofyournationalinsurancecard.If thisisnotthecaseforyou,youcangetacardfromyourlocalsocialsecurityorhealthinsuranceoffice. MoreinformationontheEHICon: http://ec.europa.eu/social/main.jsp?catId=559&langId=en Itmaybeadvisabletotakeoutadditionaltravelinsuranceintheeventthatthecountryyouaretravel lingtodoesnot(fully)covermedicalexpensesforallEUcitizens.Inanyevent,theremaybeadditional costs related to injury or illness while abroad (such as extra accommodation and travel costs) which wouldonlybecoveredbytravelinsurance.

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QUESTION:AUKcitizen,semiretired,selfemployedvoiceteacherandperformingartistlived indifferentEUcountriesbeforefixinghisresidentinSwitzerland.Hewouldliketoknowhis rightstoliveinFranceandreceiveincome/housingsupportandaboutworkingparttime. REPLY:HewasinformedthatasaBritishcitizen,hehastherighttoliveinanyMemberState of the EU provided he has adequate resources to support himself and comprehensive health covertoavoidbecomingaburdenofthesocialsecuritysystemofthehostcountry.Inhiscase, ifhedecidestotakeupresidenceinFranceagain,theaboveconditionsofresidenceapply,pur suant to Article 7 of Directive 2004/38 (the Citizenship Directive). His right to income and housing support would not travel with him to France. He would have the right to take up workinFrancewithoutformality.Oncehebeginsworking,providedhisworkiseffectiveand genuine and not marginal and ancillary, he is entitled to be treated in France as a French worker would be treated. Therefore, if it is the case that French workers receive benefits to supplementtheirincome,hetoowouldbeentitledtothesesupplements.Hewouldnotbeex cludedfromsuchbenefitssimplybyworkingparttime.Hisentitlementswouldbethesameas otherFrenchparttimeworkers.Forfurtherinformationonhisrightsandentitlementsregar dingsocialsecurityinFrance,hewasadvisedtocontactthesocialsecurityofficeintheregion whereheplanstotakeupresidence.

RESIDENCE
ThischapterwillanswerthequestionsofEuropeancitizensontheconditionsforliving,residingand workinginanotherMemberStateandtherightsofthefamilymembers. 4. HowlongcanIstayinanotherMemberState? AllEUcitizenshavetherighttoresideforupto3 monthswithinanotherMemberStatewithoutthe needforanydocumentsorformalitiesotherthanhavingavalidpassportoridentitycard.Forthispe riod,thepurposeofyourvisitisirrelevant;whetheritisforbusiness,pleasureorstudydoesntmatter. ThisrighthasbeenenshrinedandclarifiedinDirective2004/38. Forstaysbeyond3months,differentruleswillapplytoyoudependingonthepurposeofyourstay: JobseekersIfyouareseekingwork,theEuropeanCourtofJustice(ECJ)hasconfirmedthatyoumay QUESTION:ARomaniancitizenlivesinBelgiuminaregisteredpartnershipwithaFrenchciti zen.TheywantedtomovetoFranceandthecityhallrefusedtogranttheresidencecard,since heisaRomaniancitizen.Hehasfoundsomejobs,buthecannotbehiredbecausehedoesnot havearesidencecard.Thecitizenwasexplainedtothattheresidencecarddoesnotexistfor theEUcitizens. REPLY: He was advised to register himself to the city hall (Ref.: Directive 2004/38/CE of the EuropeanParliamentandoftheConseilof29April2004). HewasalsoinformedthatundertheFrenchLawtheFrenchcitizenhadtherighttobejoined bythemembersoftheirfamilyhttp://vosdroits.servicepublic.fr/particuliers/F2209.xhtml Hewasalsomadeawarethatitisimportanttodistinguishbetweentherighttostayandto work. The Romanian and Bulgarian citizens are still subjected to transitional arrangements andtheyneedaworkpermittoworkinFrance.Formoreinfo: http://ec.europa.eu/eures/main.jsp?acro=free&lang=fr&countryId=FR&fromCountryId=RO&ac cessing=0&content=1&restrictions=1&step=2
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stay for a further three months provided you continue to seek work and can show you have a real chanceoffindingit. WorkersYouhavetherighttoliveinanotherEUcountry,evenifyoudonotworkfulltimeonyour employmentcontractasafixedterm. SelfemployedYouhavetherighttoliveinanotherEUcountryifyouengageinastableandconti nuouseconomicactivityinthecountry. EconomicallyinactivepersonsYouwillbeconsideredeconomicallyinactiveifyouareapensioneror a student. You will need to show that you have sufficient resources and comprehensive health insu rancecoverforthedurationofyourstay,soastoensureyoudonotbecomeaburdenonthesocial securitysystemofyourhostMemberState. Thefamilymembersofthosefallinginoneoftheabovecategoriesalsohavetherighttoresideina notherMemberStatethisrightderivesdirectlyfromtheirrelationshipwiththelatterperson.More informationinquestion8and9. QUESTION: A Dutch national wanted to know if she could establish herself in France and whetherthereisasimilarbenefittotheDutchWWIK(anallowanceforyoungandupcoming artists)inFrance.EUnationalsinMemberStatesotherthanthatoftheiroriginenjoyequal treatmentrightsinaverybroadrangeofareas.Itisimportanttoknowthatinordertostay in France for more than 3 months a citizen must either work there or have sufficient (financial)meanstosubsistandhealthinsurancecover. REPLY:ThecitizenwasadvisedtovisittheYourEuropewebpageonlivinginotherEUMem berStatesformoredetailedinformation. http://ec.europa.eu/youreurope/nav/en/citizens/services/euguide/living/index_en.html Astothebenefitavailableforartists,thecitizenwassignpostedtothewebpageofMaison desArtisteshttp://www.lamaisondesartistes.fr/ 5. CanIstayinanotherEuropeancountrywithoutworking? EverypersonholdingthenationalityofaMemberStateisacitizenoftheUnion.Thisstatusconferson youaprimaryandindividualrighttomoveandresidefreelywithintheterritoryoftheMemberStates, subjecttocertainlimitationsandconditionslaiddowninCommunitylegislation. CommunitylegislationprovidesthatUnioncitizenswhoarenotworkers,selfemployedpersons,job seekers,studentsorpersonsprovidingservices,alsohavetherighttoresideinthehostMemberState formorethan3months. However, they have to meet a few conditions and have the right of residence in the host Member Stateinthiscapacityprovidedthat: Theyhavecomprehensivesicknessinsurancecoverthere; They have sufficient resources not to become a burden on the social assistance system during the residence. Communitylegislationdoesnotpreventyoutohavetherightofresidenceinmultiplecapacities(e.g. youcanbebothselfsufficientpersonandfamilymemberofaworker).Afterfiveyearsofcontinuous andlegalresidenceinthehostMemberStateyouareentitledtopermanentresidence. ThehostMemberStatemayrequireyoutoregisterwiththerelevantauthorities.

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Itisimportanttorememberthatyourrightofresidencedoesnotstemfromregistrationofyourresi dence.YourrightsarepartofyourEuropeancitizenshiprightsandarethereforeindependentofthe registrationpurpose.Therefore,evenifyouarediscoveredtohavefailedtoreportyourpresence,you areonlyliabletoproportionateandnondiscriminatorysanctions;thismeanssimilarsanctionsapplica bletoanationalofthatstateforacomparablefailureontheirpart.Youcannotbeexpelledfromthe state for mere failure to register with the relevant authorities. Your right of residence may be re strictedonlyongroundsofpublicpolicy,publicsecurityorpublichealth. However,pleasedokeepinmindthataproofofregistrationwillmostlikelybearequirementforbe ingabletocarryoutcertainactivitiessuchasopeningabankaccountandsigningaleaseforyourac commodation. It is therefore a good idea to carry out this registration process. http://ec.europa.eu/eures/home.jsp?lang=en QUESTION: A retired UK citizen lives in Italy. He wanted to pursue his passion of being an artist.HerelocatedtoadifferentcityinItalyandthecityhallinformedhimthathedidnot have the right of residence, without producing both a contract of employment and salary slips. REPLY: The citizen was informed that having the right of residence, Community legislation providesthatheshouldenjoyequaltreatmentsalongwiththenationalsofthehostMember State in all areas covered by Community legislation, unless there is an express derogation. One of the conditions of the right of residence in the host Member State is the condition of havingsufficientresources.OneiseligibleforsocialassistanceinthehostMemberStateas longasonemeetstheconditionsofeligibilityforthebenefit.Moreinformationon: http://europa.eu/legislation_summaries/education_training_youth/lifelong_learning/l33152_e n.htm http://ec.europa.eu/youreurope/nav/it/citizens/living/car/insurance/it/index_en.html 6. CanIstayinanotherEuropeancountryasatrainee? UndertheTreatyfortheFunctioningofEuropeanUnionandDirective2004/38,everycitizenoftheEU hastheunconditionalrighttoresideinanothermemberstateforupto3months.Therefore,atrainee canstayinacountryforthreemonthsregardlessoftheiremploymentstatus. Ifthestayexceedsthreemonths,thenasstatedbytheTFEUanddirective2004/38theindividualmust beeitheraworker,selfemployedorhavesufficientresourcesnottobecomeaburdenonthestate.A traineecomesunderthedefinitionofworker,accordingtothecaselawoftheECJandCouncilDirec tive89/391/EEC.Sohastherighttoresideinanothercountrywhilstheisinemployment. 7. WhenmovingtoanotherEuropeancountry,doIneedtocomplywithanyadministrativeformali ties? You(andyourfamily)mayberequired(dependingonhoststatepolicy)toreportyourpresenceinthe host state within a reasonable time after your arrival if you are planning to stay for a period longer than3months.Thisrequirementismostlyinplacetoassuretherelevantauthoritiesthatyouwillcom plywiththeconditionsofyourrightofresidence. SinceDirective2004/38cameintoforce,residencepermitsforEUcitizenshavebeensuppressedand theyarenolongerrequired(subjecttoanyapplicabletransitionalarrangements).Therefore,uponre gistrationofyourstay,youwillimmediatelybeissuedwitharesidencecertificatewhichwilltakethe placepreviouslyheldbyresidencepermits.Themaineffectofthisisthattheprocedureissimplified andshortened.Fortheregistrationcertificatetobeissued,thehostMemberStatemayonlyrequire

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that you present a valid identity card or passport and a proof of comprehensive sickness insurance cover; and a proof of sufficient resources.It is now much more clear that your right of residence in yourhostMemberStateisnotgrantedbythestateitself,butisanextensionofyourrightsasanEU citizen. 8. WhatrightsdomembersofmyfamilyhavefrommystatusasaworkerinanotherEuropeancoun try? AsadirectresultofyourEuropeancitizenship(pleaseseequestion1),yourfamilymemberswillhave therighttoaccompanyyouandresideinahostMemberState.Thisisregardlessofwhethertheyare EUorthirdcountrynationals(extraformalitiesarepossible,pleaseseequestionn.9),orwhetherthey had previously been residing in another Member State or not. Directive 2004/38 elaborates on the aboverightsanddefinesfamilymembersas: yourspouse; yourregisteredpartner,subjectto: thepartnershiphavingbeenconcludedunderthelegislationofanEUMemberState;and registeredpartnerscanonlyautomaticallyjoinyouinMemberStateswhorecogniseregisteredpart nershipsasequivalenttomarriages; your(oryourregisteredpartnersorspouses)directdescendents(i.e.children,grandchildren,etc.) whoare: under21yearsofage;or dependentuponyou; yourdependentdirectascendants(i.e.parents,grandparents,etc.)orthoseofyourregisteredpart nerorspouse. Your host Member State will have no discretion in the recognition of your family members rights of 9. What about my family members that are third country nationals. Can they join me in another MemberStateunderthesameconditions? Yourfamilymembersthatarethirdcountrynationalswillbesubjecttoanumberofextraformalities beforetheycanexercisetherightsofresidencetheyhavederivedfromyou.Mostimportantly,theywill needavalidpassporttoenterthehostMemberState.Inaddition,iftheyarenationalsofastatewhich issubjecttovisaobligationsfromtheEU(listedinRegulationEC/539/2001)(http://europa.eu/legislati on_summaries/justice_freedom_security/free_movement_of_persons_asylum_immigration/l14007b_e n.htm)ofthehostMemberStateitself(i.e.theUnitedKingdomorIreland),theywillberequiredtogain an entry visa. Member States are under an obligation to grant every facility to your nonEU family memberstoallowthemtogaintheirentryvisaanditshouldbegrantedfreeofcharge,viaanaccele ratedprocedure.Itisworthnotingthat,hostMemberStatescanonlyrequireyournonEUfamilymem berstohaveanentryvisafamilyorresidencevisascannotberequiredofthem.Furthermore,your familymemberscannotbeautomaticallydeniedentryiftheydonothaveavalidpassportorentryvisa (ifrequired)iftheyareabletoprovebyanyothermeansthattheyareyourfamilymemberswithin themeaningsetoutinDirective2004/38/EC(pleasseequestionn.8).Whenapplyingforanentryvisa, theauthoritiesofthehostMemberStateareonlypermittedtorequireyournonEUfamilymembersto present a valid passport, proof of family ties with you (e.g. marriage certificate, birth certificate etc.) andproofofdependencewherethisapplies.Theycannotrequireadditionaldocumentssuchas:proof ofaccommodation,meansofsubsistence,traveltickets,proofofemployment,etc. Asafinalnote,ifyourfamilymembersareinpossessionofavalidresidencecardfromanyEUMem berState,thiswillexemptthemfromtheentryvisarequirementforanyoftheotherMemberStates.

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WORKING
ThischapteraddressestherightofEuropeancitizenstoworkorstudyinanotherEuropeancountryand therecognitionoftheirprofessionalexperienceoracademicqualification 10.AremyqualificationsandprofessionalexperiencerecognisedinanotherEuropeanMember State? The first point to make about qualifications is that a distinction is made between professional and academicqualifications.Professionalqualificationsarethosethatarerecognisedinordertoworkin anotherMemberState(otherthantheoneinwhichtheyweregained),whilstacademicqualifications arethosethatarerecognisedinordertocontinuestudyinginanotherMemberState. ProfessionalQualifications For a number of professions, a system of automatic recognition exists for which all you will need to provide is evidence that you have obtained the relevant qualifications as stipulated in Directive 2005/365. Directive2005/36alsoprovidesasystemofautomaticrecognitionofqualificationsattestedbyprofes sional experience in certain industrial, craft and commercial professions. Both the duration and the form(i.e.whetheryouwereselfemployedoremployed)ofyourexperiencewillbetakenintoaccount, inadditiontoanyprevioustrainingyouhavereceivedandtheamountofexperiencerequired.Chapter II of the Directive lists which professions are covered by this system which includes, for instance, manufacturing,construction,hospitalitysectorsetc. QUESTION: A Greek citizen with a diplme national suprieur dexpression plastique aux beauxartsdeSaintEtienne(France)wouldliketoknowmoreabouttherecognitionofdi ploma.Itwasexplainedthattheexpressionartistiquearenotregulatedbythelaw. REPLY:ThecitizenwasadvisedtocontactNARIC:http://www.enicnaric.net/. CentreNARICinGreece:http://www.enicnaric.net/index.aspx?c=Greece; CentreNARICinFrance:http://www.enicnaric.net/index.aspx?c=France AcademicQualifications Thiscategoryappliesshouldyouwishtocontinueyourstudies,ratherthanwork,inanotherMember State. Academic recognition is an area in which individual Member States are purely competent, i.e. theEUhasnopowertolegislatehereandrecognitionisdecidedbyeachMemberStatealone.When decidingwhethertorecogniseyouracademicqualifications,althoughtheEUhasnopowertolegislate, eachMemberStatemustensuretheydonotdiscriminateagainstyouongroundsofyournationality. FormoreinformationyoushouldconsulttheNetworkofNationalAcademicRecognitionInformation Centres(NARIC)at:http://www.enicnaric.net/ 11.Idontfallintoanyofthesecategories.CanIstillhavemyqualificationsrecognisedinorderto workinanotherMemberState? Additionally,Directive2005/36providesageneralsystemofrecognitionthatappliestoprofessionsnot covered by the systems of automatic recognition. The system is based upon mutual recognition, whichmeansahostMemberStatemustacknowledgeandrecogniseyourqualificationthatisequiva lent to the same national diploma. Should there be substantial differences between the training ac quiredbyyou,andthetrainingrequiredinthehostMemberState,it(thehostMemberState)canim posecompensatorymeasures.Shouldcompensatorymeasuresberequired,itwillbeforyoutochoose betweenanaptitudetestandanadaptationperiodtosatisfytheMemberStatesadditionalrequire
5

According to Chapter III of the Directive, the following professions will be subject to automatic recognition: architects, doctors, nurses, responsible for general care, dental practitioners, veterinary, surgeons, midwives, pharmacists.

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ments.Moreinformationon: http://europa.eu/legislation_summaries/internal_market/living_and_working_in_the_internal_market /free_movement_of_workers/c11065_en.htm QUESTION:ARomaniancitizen,graduatedfromtheAcademyofArtsinBucharest,marriedto anItaliancitizenwouldliketohaveherqualificationasateacherofpaintingrecognisedin Italy.Shepassedthroughseveralstepstohaveherqualificationrecognisedandshewondered whytheproceduretakessolong. REPLY:ThecitizenmayrelyonDirective2005/36/EC(http://europa.eu/legislation_summaries/ internal_market/living_and_working_in_the_internal_market/c11065_en.htm) regarding the recognitionofprofessionalqualifications.ThisdirectiveappliestoallresidentsoftheMem berStatesthatwishtoexercisearegulatedprofessioninamemberstateotherthantheonein whichheobtainedtheprofessionalqualification.DirectiveoftheCouncil2006/100/ECof20 November2006modifiesandadaptstheabovementioneddirectivebyreasonoftheaccession of Romania to EU. In Italy both the Directive 2005/36/EC and Directive 2006/100/EC were transposedbytheLegalDecreeno.206of6November2007(http://www.parlamento.it/leggi/ deleghe/07206dl.htm). In this citizens case, regarding the general professional category of teachers, including the specific category of painting teacher (the equivalent in Italy is docente negli istituti di formazione superiore artistica e musicale Accademie di Belle Arti),appliesthegeneralsystemofrecognitionasprovidedbytheChapterIoftheDirective 2005/36/EC;therecognitionofthisprofessionaltitleinItalyisofthecompetenceoftheItal ianMinistryofEducation,wherethecitizenshouldapplyforrecognition.Iftheexamination oftherecognitionapplicationoutcomeissignificantlydifferentbetweenthecitizensRoma nianqualificationsandthatonerequiredbyItaly,theremaybeaneedtoapplycompensation measureswhichcanconsistofavocationaltrainingperiodorinanaptitudetest.Adecision regarding recognition needs to be adopted in a 3month period, in case of failure of a reply withinthespecifiedperiod,thecitizencanfileforappealwiththecompetentItalianjudicial a u t h o r i t i e s . M o r e i n f o r m a t i o n o n Y o u r E u r o p e w e b s i t e : http://ec.europa.eu/youreurope/citizens/education/index_en.htm ItshouldbenotedthatifyourqualificationhasbeenobtainedinanonEUcountry,MemberStatesare notobligedtorecogniseit.Thisisso,evenifoneMemberStatehasrecognisedyournonEUqualifica tion.However,shouldoneMemberStaterecogniseyournonEUqualificationandallowyoutowork there,ifyouapplytoworkinafurtherMemberState,thelatterisobligatedtorecognisetheexperi encegainedintheinitialMemberState.Generallyspeaking,youshouldnotbetreateddifferentlyfrom nationalsofahostMemberStatewhenaccessingajoboronceyouhaveobtainedsuchajob.How ever,itisimportanttobeawarethattherearesomeexceptions,orderogations,tothisgeneralrule. Inrelationtoaccessingajob,MemberStatesarefreetorestrictcertainpublicsectorjobstotheirown nationals. This could quite clearly affect your access to such a post, although the European Court of Justicehasinterpretedthelawnarrowly,meaningthenumberofjobswhichcanberestrictedarevery few.AccordingtotheECJ6onlyjobsthataredesignedtosafeguardthegeneralinterestoftheStateor ofotherpublicauthoritiesmayberestricted.TheCourthasstatedthattomakealistofthesejobs wouldbeimpossible,butexampleswouldincludepostsrelatingtopolicing,defenceoftheState,the administrationofjustice(i.e.thejudiciary)andtaxauthorities7.Itislikelythatjobssuchasnursingand teaching would not be considered within this, and so your access to them should not be hin dered.Moreinformationon:http://ec.europa.eu/social/main.jsp?catId=465&langId=en
6 7

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C-149/79 Commission v Belgium [1980] ECR 3881. C-307/84 Commission v France [1986] ECR 1725

12.As a worker, what happens to my unemployment rights if I lose my job in the host European country? Asamigrantworker,ifyouloseyourjobinanotherMemberStateotherthanyourstateoforigin,you havetwochoices.Youcanchoosetoremaininyourstateofresidenceoryoucanreturntoyourhome state. IfyouchoosetoremaininyourStateofresidence,youwillberegisteredasajobseekerthere.Asa generalrule,youwillbeconsideredasaresidentofyourhoststateandyouwillthereforebeeligibleto unemploymentbenefitsthere,underthesameconditionsasnationalsofthatstate.Therefore,youwill not have to abide by the six month limitation period on how long you can stay in another Member Stateasajobseeker. Ifyouchoosetoreturntoyourcountryoforigin,youmustfirstmakesurethatyouarestillconsidered asaresidentofthatstatedespiteyourabsencewhileyouwereworkingabroad.Ifyouarestillconsi deredasaresidentthere,youwillbeabletoreturn,registerasajobseekerandclaimunemployment benefitsthere. Ifyouareacrossborderworkerandyoubecomeunemployed,youwillonlybeabletoclaimbenefits fromthestateinwhichyoulive.However,youwillbeabletoregisterasajobseekerinthecountry whereyouwereformerlyemployed.Moreinformationon: http://ec.europa.eu/youreurope/citizens/work/crossborderworker/socialsecurity/index_en.htm For more information on how to claim unemployment benefits that you have contributed to in a notherMemberStateandotherissuesrelatingtojobseeking,pleasesee: http://ec.europa.eu/youreurope/citizens/work/jobseeker/index_en.htm?profile=0 Pleasealsobeawarethatyouwillofcoursealsobeentitledtounemploymentbenefitsifyouloseyour jobwhileworkinginyourstateoforigin.Thisisgovernedbytherelevantnationallawsofyourhome state. 13.Asaselfemployedpersonorserviceprovider,canIprovidecrossborderservices,and/orreceive suchservices,withouthavingtopermanentlymovetoanotherEuropeanMemberState? Thefreedomtoprovideandreceivecrossborderservicesisoneofthefundamentalfreedomspro videdbytheLisbonTreaty.Itrestsupontheprinciplethataneconomicoperator,providingservicesin one Member State, should be able to provide these same services on a temporary basis in another, without the need to be based there permanently. For example, those in the artistic field, such as a theatrecompany. The Services Directive, has recently been adopted to complement the provisions provided in the Treaty.Ithascreatedalegalframeworkforensuringthatyou,aseitheraserviceprovideroraservice receiver,areguaranteedtobeabletoprovideandreceiveacrossborderservice.ItobligeseachMem berStatetocutredtape,increasetransparencyforserviceprovidersandreceivers,andeliminateun justifiedordisproportionaterequirements. Morespecifically,itenablesyou,asaserviceprovider,thefreedomofaccesstotheserviceactivityand freedom to provide that activity throughout the territory of another Member State. As a receiver, it affirmsyourrighttousetheservicesofotherMemberStates,andestablishesyourrighttoobtainin formation on the rules applicable to providers, whatever their location may be, and on the services offered by the providers. In relation to administrative obligations, the Directive has simplified the process for you by setting up points of single contact, where you may complete all the necessary formalitiestofulfilavarietyofduties.

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ItshouldbenotedthatsomeprofessionsarenotcoveredbytheDirective.Moreinformationon: http://europa.eu/legislation_summaries/employment_and_social_policy/job_creation_measures/l332 37_en.htmand/orhttp://ec.europa.eu/internal_market/services/servicesdir/index_en.htm QUESTION: A citizen lives in Germany and he has an agency for artists with several employees. He would like to open a branch in Portugal but the Portuguese authorities are obliginghimtoopenanothercompany.Hewouldliketoknowabouthisrights. REPLY: The citizen was explained to that the Article 49 of the TFEU Treaty guarantees the freedomofestablishmentandequaltreatment.Hemayonlybeobligedtoadeterminedway toopenhiscompanyincasethePortuguesecitizensarealsoboundtoit.Thecitizencould alsocontactSOLVITnetworkcreatedfortheresolutionofconflictsbetweencitizensandthe p u b l i c a d m i n i s t r a t i o n w i t h i n t h e E U i n t e r n a l m a r k e t . W e b s i t e : http://ec.europa.eu/solvit/site/index_pt.htm IncaseheisfacingproblemsrelatingtotheMinistryofEconomyhecanwritedirectlytothe Minister: Gabinetes do Ministrio da Economia e da Inovao Web www.mineconomia.pt; Minister of State and Finances: www.minfinancas.pt . He could also contact the Direco Geral dos Assuntos Consulares e Comunidades Portuguesas (DGACCP) e do IAPMEI. Website http://www.secomunidades.pt; IAPMEI Instituto da Empresa http://www.iapmei.pt/iapmeiloc01.php QUESTION:ABulgariancitizenisapainterandwouldliketoestablishhimselfinParis.He wouldliketoknowwhataretheconditionsandrequirementstoexercisealiberalprofession inFrance. REPLY: Thelimitations to the French labour market for Bulgarian citizens concern only em ployedworkers.Theydonotapplytoselfemployedpersons.Thecitizendoesnotneedthere foreaworkpermitinordertoexercisehisprofessioninFrance.Hewasinformedtoregisteras apersonexercisingaliberalprofessioninFrance,accordingtoFrenchlaws.Morespecifically, heshouldsubmitadeclarationat hisrespectiveregional taxoffice.Itwillbepassed tothe StatisticalInstituteINSEEandthenhewillbegrantedaSIRENnumberandanAPEcode.On thatbasis,hewouldbeabletopayhissocialsecuritycontributions.Beingselfemployedal lowsstayingformorethan3monthsinFranceandhecanapplyforaFrenchlongtermresi dencedocument. Theregistrationprocedureforliberalprofessions,includingartists,isdescribedindetailat: www.lamaisondesartistes.fr.Moreinformation:www.agessa.org. TheconsularofficeattheFrenchEmbassyinSofiacanprovidewithadviseontheregistra tionprocedure,aswellasonresidencerightinFrance: Website:http://www.ambafrancebg.org/ Inaddition,theChamberofCommerceandIndustryactiveinthelocalityorregionwhere the citizen resides can inform on the procedure of registration of either of the two types of activity.

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TAXATIONANDSOCIALSECURITY
ThisChapterwilladdresssomeofthedifficultieslinkedtodoubletaxation,valueaddedtaxandsocial securitywhichartistsencounterintheirdailyactivitywhenmobileinsideEurope 14.IfIworkinanotherMemberState,wherewouldIbeexpectedtopaymyincometax? Therulesregardingtaxationdifferdependingonwhetheryouareamigrantworkeroracrossborder worker.Thesewillthereforebedealtwithseparatelybelow. Migrantworkers EachMemberStatehasitsownrulesregardingtaxation,thereisnotanEUlegalframeworkregarding tothisissue.Therefore,youmustabidebytherulesofyourhoststate.Asageneralrule,workersare taxedinthecountrywheretheyresidewhenhavingconductedworkinanothercountry. TheprofitsofanenterpriseofaContractingStateshallbetaxableonlyinthatStateunlesstheenter prise carries on business in the other Contracting State through a permanent establishment situated therein8. QUESTION:AUKcitizenworksasanartpainterinPortugal.Heworksalsowithseveralart galleriesanddesignstudiosinLondon.Heaskedwheretopaytaxes. REPLY: The citizen was informed that, in what concerns income taxation, it is important to bear in mind the Convention on double taxation signed between Portugal and the United KingdomwhichdefinesfiscalinArticle4Residence.Thearticlestatesthatthetaxesshouldbe paidinthecountrythepersonresidesin.Itallows,thatifanindividualisaresidentintwo Statesthenhisstatuswillrelyonanumberofotherfactors(seeArticle4(2)(a)(b)(c)(d)). ConventionatthePortaldasComunidadesportuguesas: http://www.secomunidades.pt/c/portal/layout?p_l_id=PUB.1.438 Hewasalsoinformedthat,inwhatconcernsTVA,heshouldfulfiltheformalitiesaccordingto thelegislationofthecountrywherethebusinessismade:PortugalortheUnitedKingdom.If hesellsintheUKobjectsthatbelongtothatcountryhewillbesubjecttotheTVAlegislation inthatcountry.IfheexportsfromPortugaltotheUKheshouldfulfiltheobligationsforeseen bythePortugueseTVA. Salaries,wagesandothersimilarremunerationderivedbyaresidentofaContractingStateinrespect ofanemploymentshallbetaxableonlyinthatStateunlesstheemploymentisexercisedintheother ContractingState.Iftheemploymentissoexercised,suchremunerationasisderivedthereforemaybe taxedinthatotherState9. Royalties arising in a Contracting State and beneficially owned by a resident of the other Contracting StateshallbetaxableonlyinthatotherState10. Youmustbeaware,however,thatwhereyourincomeistaxeddependingonnationallawandanybi lateralagreementsbetweenyourhomeandhoststates.Therefore,theabovegeneralrulesmightnot holdtrueforyourparticularcase.Moreinformationon: http://ec.europa.eu/youreurope/citizens/work/migrantworker/taxes/index_en.htm
8 9

Art. 7 of the OECD Model Tax Convention on Income and on Capital with respect to taxes on income and on capital. Art. 15, OECD Model Convention; Exceptions are foreseen in par. 2 of the article: the recipient is present in other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; the remuneration is not borne by a permanent establishment which the employer has in the other State. 10 Art. 12, OECD Model Convention.

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Crossborderworkers Again,thereisnotEUharmonisationofmeasuresinthisareaoftaxation.Therulesdependsolelyon thebilateralagreementsbetweenyourcountryofresidenceandyourcountryofemployment.There maybespecialagreementsregardingcrossborderworkersoryoumaysimplybeseenasatypeofmi grantworker.Accordingthebilateralagreementsinforce,youmaybetaxedbyyourcountryofresi dence,yourcountryofemploymentorindeedboth!Inthelattercase,yourcountryofresidencemay grantyousometaxbreakstoaccountforthetaxesyoupayinyourstateofemployment;however,this maynotfullycovertheextentofthedoubletaxation. Somebilateralagreementsdealwiththesediscrepanciesbygrantingthecrossborderworkerfictitious residence status in the country of employment, thus allowing his income to be taxed there. At the sametime,thismeansthatthecrossborderworkerwouldbeeligibleforanytaxbreaksgivenbythe country of employment, even if this refers to activities undertaken in the country of residence (for example, tax breaks from the country of employment for childcare paid for in the country of resi dence). Moreinformationon: http://ec.europa.eu/youreurope/citizens/work/crossborderworker/taxes/index_en.htm 15.IfIworkinanotherEuropeanState,wherewouldIbeexpectedtopaytheVAT? TheValueAddedTax(VAT)11isapplicabletothesupplyofgoodsorservicesaffectedforaconsidera tionwithintheterritoryofthecountrybyataxablepersonactingassuchandtotheimportation of goods. ThefollowingterritoriesofindividualMemberStatesareexcludedfromthescopeoftheDirective:
theislandofHelgolandandtheterritoryofBsingen(Germany); Greenland(Denmark); Livigno,Campioned'Italia,theItalianwatersofLakeLugano(Italy).

For VAT purpose, a person is any individual, partnership, company or whatever who independently carriesoutinanyplaceoneofthefollowingeconomicactivities,whateverthepurposeorresults:the activitiesofproducers,tradersandpersonssupplyingservices,includingminingandagriculturalactivi tiesandactivitiesoftheprofessions.Theword"independently"excludesemployedandotherpersons fromthetaxinsofarastheyareboundtoanemployerbyacontractofemploymentorbyanyother legaltiescreatingtherelationshipofemployerandemployee. States,regionalandlocalgovernmentauthoritiesandotherbodiesgovernedbypubliclawarenotcon sideredtaxablepersonsinrespectoftheactivitiesortransactionsinwhichtheyengageaspublicau thorities, except where their not being taxable would lead to distortions of competition of a certain magnitude. However, if the annual turnover of a taxable person is less than a certain limit (the threshold),whichdiffersaccordingtotheMemberState,thepersondoesnothavetochargeVATon theirsales. TheVATdueonanysaleisapercentageofthesalepricebutfromthisthetaxablepersonisentitledto deductallthetaxalreadypaidattheprecedingstage.Therefore,doubletaxationisavoidedandtaxis paidonlyonthevalueaddedateachstageofproductionanddistribution.Inthisway,asthefinalprice oftheproductisequaltothesumofthevaluesaddedateachprecedingstage,thefinalVATpaidis madeupofthesumoftheVATpaidateachstage. Registered VAT traders are given a number and have to show the VAT charged to customers on in voices.Inthisway,thecustomer,ifheisaregisteredtrader,knowshowmuchhecandeductinturn
11

Council Directive 2006/112/EC of 28 November 2006 on the common strategy of value added tax.

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andtheconsumerknowshowmuchtaxhehaspaidonthefinalproduct.InthiswaythecorrectVATis paidinstagesandtoadegreethesystemisselfpolicing. Thesystemoperatesasfollows: VATonservicesispaidattheplacewheretheservicehasbeensupplied.Thiswillmostoften,butnot always,bewheretheservicesupplierisestablished.ThetraderwillinthosecasesaccountforVATon hisservicesintheMemberStatewhereheisestablished,applyingtheVATrateofthatcountry.De pending on the nature of the service, VAT may need to be paid in another Member State than that wherethesupplierisestablished.Thisisforexamplethecasewithservicesconnectedtoimmovable property;transportofpassengersorgoods;cultural,artistic,sporting,scientific,educational,anden tertainmentservices.Moreinformationon: http://ec.europa.eu/taxation_customs/taxation/vat/how_vat_works/vat_on_services/index_en.htm 16.WhichsocialsecuritysystemamIaffiliatedwithwhenImovewithintheEuropeanUnion? Firstly, it is important to note that Regulation 833/2004/EC has come into force in May 2010 thus establishing new rules on the coordination of social security systems within the EU. As a result, the previously used system of Eforms is currently being phased out. Furthermore, different rules apply dependingonwhetheryouarea: Migrantworkeryouareresidingandworkinginastateotherthanyourown; Crossborderworkeryouareretrainingresidenceinonestatebutyoucommutetoworkinanother MemberState. Migrantworkers Ifyouareamigrantworker,you(andyourfamilyanddependents)willbecoveredbythesocialsecu ritysystemofthestatewhereyouarenowworking.Therefore,thestatesownlawsdetermineyour eligibility to benefits relating to sickness, maternity, invalidity, old age, your survivors, accidents at work,occupationaldiseases,deathgrants,unemploymentandfamily.Therefore,itisimportanttobe awarethatthesocialsecuritysystemsdiffervastlywithintheUnion.Formoreinformation,pleasevisit thefollowingwebpage: http://ec.europa.eu/youreurope/citizens/work/migrantworker/social security/index_en.htm?profile=0 Crossborderworkers Asacrossborderworker,youwillbeentitledtobecoveredbyhealthinsuranceschemesinbothyour country of residence and your country of employment, therefore being in possession of two cards. Your family members will however only be covered by health insurance schemes in your country of residenceandcanonlyreceivetreatmentinyourcountryofemploymentunderspecialcircumstances. Regarding child benefits in cases where one parent is a crossborder worker and the other parent is not,thelatterparentwillbeentitledtoreceivefamilybenefitsfromthecountryofresidenceofthe family.Ifthecrossborderworkingparentscountryofemploymentpaysoutfamilybenefitsatahigher levelthanthecountryofresidence,thisparentwillbeentitledtoreceivethedifferencebetweenthe twolevels.Therefore,effectively,youwillbeentitledtothehighestlevelofbenefitsofthetwostates, withbothstatessharingintheresponsibilityofthepayments. Moreinformationon: http://ec.europa.eu/youreurope/citizens/work/crossborderworker/socialsecurity/index_en.htm Please be aware that once the relevant legislation has been applied establishing which states social securitysystemyouareaffiliatedto,thisstatemustapplythesamerulestoyouasitwouldtoitsown nationals.
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QUESTION:AHungarianmusicianlivesinGermany.Heplaysinanorchestraandteachesina school.HeisinsuredwithAOK(asicknessinsurancefundfornonnationals).Thenhefound outthatinGermanyparticulartaxationrulesapplytoartists,thereforeitismuchbetterto be insured by Knstlersozialkasse (sickness insurance fund for artists). He asked AOK to transferhisdossiertoKnstlersozialkasse,butthisinstitutionrefusedtoinsurethecitizen. REPLY:Accordingtocoordinationrules,everyoneisprincipallyinsuredinthecountryofem ployment. According to nondiscrimination principle, the citizens application for sickness insurancemaynotberejectedfor thesolereasonthatheisnotanationalofGermany.For more information: http://ec.europa.eu/youreurope/nav/it/citizens/working/social security/equaltreatment/index_en.html InGermanyspecialsocialsecurityrulesapplytoartists.TheserulesarelaiddowninArtists SocialInsuranceAct(Knstlersozialversicherungsgesetz).Hewasinformedaboutthewebsite oftheMinistryofEmploymentandSocialSecurity. http://www.bmas.de/coremedia/generator/9242/kuenstlersozialversicherung.html MoredetailsonthewebsiteoftheMinistryofHealth: http://www.bmg.bund.de/cln_040/nn_617002/EN/Health/healthinsurance,param=Links.html# doc921612bodyText1http://www.bmg.bund.de/cln_040/nn_599776/SharedDocs/GlossarEntry/ Rente/K/Kuenstlersozialversicherung,param=.html__nnn=true Asemployeesfallunderthecompulsorysicknessinsurancescheme,hewasinformedthathe cannotbeleftwithoutinsurance. To solve this conflict of jurisdiction between the national sickness insurance funds, he was advisedtoinformthecompetentministriesabouthisproblem. Bundesministerium fr Arbeit und Soziales (BMAS) (Federal Ministry of Employment and SocialSecurity)http://www.bmas.de/coremedia/generator/16748/kontakt.html Bundesministerium fr Gesundheit (BMG) (Federal Ministry of Health) http://www.bmg.bund.de/cln_040/nn_600110/DE/Service/Kontakt/kontakt__node,param=.htm l__nnn=true The citizen could also contact the SOLVIT which can help him in solving the problemwithinshorttime.http://ec.europa.eu/solvit/site/index_en.htm QUESTION: An Italian Artist leaves in France. He is technicien du son. His fianc, who is pregnant,willjoinhiminFrance.Heasksinformationabouttheirsocialsecurityrights. REPLY:ToknowtherulesapplicableinFrancetothecalledlesintermittentsduspectacle thecitizenwasalsoadvisedtovisitthefollowingsites: http://www.servicepublic.fr http://vosdroits.servicepublic.fr/pme/N17154.xhtml http://droitdelaculture.overblog.com/categorie243215.html http://www.culture.gouv.fr/culture/actualites/politique/intermittents/indexintermittents.htm 17.Iamduetoretire.WherecanIclaimmyoldagepension? Firstly, it should be noted that you can only apply for your old age pension from the Member State where you now live once you have reached the legal retirement age in that specific Member State. Should you have pension rights from other Member States (i.e. because you have worked there and madepension contributions), thesecanonlybe claimedonceyouhavereachedthelegalretirement ageineachofthoseotherMemberStates.
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Having reached the legal retirement age in your current host Member State, the normal procedure wouldbeforyoutoapplyforyourpensionthere.ItisyourcurrenthostMemberStatethatwillbere sponsibleforprocessingyourclaimandbringingtogetherrecordsofpensioncontributionsfromallthe MemberStatesyouhavelivedin.IfyouhaveworkedinmorethanoneMemberState,youwillhave accumulatedpensionrightsineachofthese,whichiswhatnowneedstobebroughttogether.Ifyou havenotworkedintheMemberStatewhereyounowlive,yourapplication(whichyoushouldreceive afewmonthspriortoyoureachingthatMemberStateslegalretirementage)willbesenttotherele vantauthorityintheMemberStateinwhichyoulastworked.Thisauthoritywillthenprocessyourap plication. QUESTION: The citizen is a plastic artist and writer and she is already retired. She lives in PortugalandreceivedherpensionfromPortugal,GermanyandUK.Shewouldliketolivein Germanyandstartvoluntaryworkandartisticstudiesandlivethereparttimeaswellasin Portugal.Sheaskedaboutthesocialsecurity. REPLY:Shewasinformedthatbeforeleavingsheshouldadvisehersocialsecurityinstitution aboutherplantoliveinGermany.Sheshouldthereforecontacttherelevantsocialsecurity institutionatleast24weeksbeforehandsothatshecancompletethenecessaryformalities, inorderto: Clarify what are her and her family members rights if she goes and lives in another EU country: clarify whether she and her family members will keep entitlement to certain bene fits/allowances(notallbenefitsareexportable) Notifythemthatsheisleavingand,ifpossible,givehernewaddressinthehostcountry Inordertocover,whileabroad,sickness,unemploymentbenefits,disabilitybenefits,retire mentallocationsandotherrightsthatshemayhaveandthatareexportable,obtainfromher socialsecurityinstitutionallnecessaryandrelevantformsand/ortheEuropeanHealthInsu ranceCard. SocialsecurityinPortugal:http://www2.segsocial.pt/ HeroldpensionwillbepaidtoherindependentlyoftheEUorEEAcountrysheisresidingor stayingatwithoutanychange,reductionorsuspension.Sheshouldbealsoentitledtohealth caretreatmentinthatMemberState(inhercaseGermany).

COPYRIGHT
18.IstheEUlegislationprotectingcopyright? Copyrightandrelatedrightsprovideanincentiveforthecreationofandinvestmentinnewworksand otherprotectedmatter(music,films,printmedia,software,performances,broadcasts,etc.)andtheir exploitation, thereby contributing to improved competitiveness, employment and innovation. There hasbeensignificantharmonisationofthesubstantivecopyrightlawtoreducebarrierstotradeandto adjusttheframeworktonewformsofexploitation. TheDirective12ontheenforcementofintellectualpropertyrightssuchascopyrightandrelatedrights, trademarks,designsorpatentswasadoptedinApril2004.TheDirectiverequiresallMemberStatesto applyeffective,dissuasiveandproportionateremediesandpenaltiesagainst thoseengagedin coun terfeitingand piracyand socreatesalevel playingfieldforright holdersin the EU. Itmeansthatall MemberStateswillhaveasimilarsetofmeasures,proceduresandremediesavailableforrightholders to defend their intellectual property rights (be they copyright or related rights, trademarks, patents, designs,etc)iftheyareinfringed.
12

Directive 2004/48/EC of the EP and of the Council of 29 April 2004 on the enforcement of intellectual properties.

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Moreinformationon:http://ec.europa.eu/youreurope/business/competingthroughinnovation/ protectingintellectualproperty/index_en.htm QUESTION: The citizen is interested in exhibiting artwork including German photographs takenatthebeginningofthecentury.SheaskedaboutcopyrightsissuesrelatingtotheDirec tiveonharmonizingcopyrightprotectioninMemberStates. REPLY: ThecitizenwastheninformedthatthisisamatterofGermanlawandhowtheDi rective was implemented in Germany with regard to the KUG law. To obtain clarification, thecitizenwasrecommendedtocheckwiththeFederalMinistryofJusticeUnitCopyright andPublishingLawinGermany. Websiteaddress:http://www.bmj.bund.de

PROGRAMMES ON MOBILITY FOR EDUCATION, TRAINING AND RESEARCH WITHINTHEEU

This chapter provides an overview of the programmes at EU level which encourage and develop the mobilityineducation,trainingandresearch 19.WhatopportunitiesdoestheEUofferforeducation,trainingandresearchinanotherMember State? There are a number of EU programmes designed to develop mobility in education, training and re search. It should be noted that these programmes are addressed to organisations (e.g. universities, traininginstitutes,youthcentres,etc),ratherthanindividualsdirectly. Theyinclude:
LifelongLearningProgramme All educational and training initiatives come under the single umbrella title Lifelong Learning Pro gramme,whichisdesignedtoenableindividualsatallstagesoftheirlivestopursuelearningopportu nitiesacrossEurope.ThebestknownsubprogrammeisErasmus,whichprovidesfundingtostudent, teachers and other staff involved in higher education to carry out part of their studies in another MemberState. TheothersubprogrammesareknownasComenius,whichpromotesexchangesandcooperationbe tweenschoolswithindifferentMemberStates;Leonardo da Vinci,whichsupportstheteachingand trainingneedsofpeopleinvolvedwithvocationaleducationandtraining;andfinallyGrundtvig,which isaimedatimprovingallaspectsofadultlearning. Moreinformationcanbefoundat:http://eacea.ec.europa.eu/llp/index_en.php YouthinActionProgramme

Aimedatyoungpeopleagedbetween15and28,thisprogrammepromotesmobilitywithinandbe yondEUborders.ItsucceedstheYouthProgrammethatransuccessfullyfrom20002006. Moreinformationcanbefoundat:http://ec.europa.eu/youth/youthinactionprogramme/doc74_en. htm

EuropeanVoluntaryService ThisschemeenablesyoungEuropeans,agedbetween18and30,toexperiencebothlivingandwork inginanotherMemberState.Workmaybeunpaidandfulltimeandcanspanawiderangeofareas, includingculture,youth,sportsetc. Moreinformationcanbefoundat:http://ec.europa.eu/youth/youthinactionprogramme/doc82_en. htm

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SOURCETOHELPME?
InrecentyearstheEuropeanUnionhassetupdifferenceservicestomakeEuropeeasierandtohelp citizenswithadviceontheirlife,workandtravelintheEuropeanUnion.Thefollowingchaptergivesan overviewoftheseservices. 20.Whichservicecouldhelpme? The European Commission has recently created a valuable source of information, the Your Europe Portal, whichprovideshelpandadviceonyourlife,workandtravelintheEU.Itcanbeaccessedat: http://ec.europa.eu/youreurope/citizens/index_en.htm ToobtaingeneralinformationaboutyourCommunitylawrights,youcanalsocontactEurope Direct. It can provide you with general information in any of the official EU languages and answer your questionsonanyEuropeanUnionpolicy.Additionally,itcanprovidepracticalinformationandcontact detailsofrelevantorganisationsthatyoumayneedtocorrespondwith. EuropeDirectcanbefoundat:http://ec.europa.eu/europedirect/index_en.htm Or,alternatively,youcanusethefreephonenumber:0080067891011 TheYourEuropeAdvice(YEA)isanotherserviceavailableforthepublic.Itoffersspecificandtailored informationandadviceonyourrightsundertheinternalmarketrules,aswellassignposting,where appropriate,toanauthorityorothersuchrelevantbody.YEAcomprisesateamofsome50lawyers whocoverallEUlanguages.Theyhandlethequestionswithinaweek. Moreinformationcanbefoundat:http://ec.europa.eu/citizensrights/front_end/index_en.htm YourEuropeAdviceworkscloselywithSOLVIT.SOLVITisanonlineproblemsolvingnetworkinwhich EUMemberStatesworktogethertosolvewithoutlegalproceedingsproblemscausedbythemisappli cationofInternalMarketlawbypublicauthorities.ThereisaSOLVITcentreineveryEUMemberState (as well as in Norway, Iceland and Liecthentein). SOLVIT Centres can help with handling complaints frombothcitizensandbusinesses.Theyarepartofthenationaladministrationandarecommittedto providing real solution to problems within ten weeks. SOLVIT can be found, and complaints can be submitted,at:http://ec.europa.eu/solvit/site/index_en.htm OntheMove(OTM)aimstofacilitatecrossbordermobilityintheartsandculturesectorcontributing tobuildupavibrantEuropeansharedculturalspacestronglyconnectedworldwide. Moreinformationon:www.onthemove.org PRACTICS See Mobile See Practical is a 3year project with the aim to facilitate the provision of informationaboutEUcrossbordermobilityintheculturalsector. Moreinformationon:www.practics.org Theprojectdevelops4PRACTICSInfopointsofferingrelevantanduserfriendlyinformationtoforeign culturalworkerswhowanttoworkinthecountriesinwhichthePRACTICSInfopointsarebasedand nationalculturalworkerswhowanttoworkinanotherEUcountry.The4Infopointsare: HetKunstenloket(Belgium)www.kunstenloket.be/; StichtingInternationaleCultureleActiviteitenSICA(Netherlands)www.sica.nl; TheArtsCouncilofWales(Wales)www.wai.org.uk; FundaciInterartsperalaCooperaciCulturalInternacional(Spain)www.interarts.net.

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Glossary
COPYRIGHT: Copyright is a set of exclusive rights grantedbythelawofajurisdictiontotheauthor orcreatorofanoriginalwork,includingtheright tocopy,distributeandadaptthework. CROSS BORDER WORKER: Crossborder worker is a person who work in one EU Member State but liveinanother. EU8: Czech Republic, Estonia, Hungary, Latvia, Lithuania,Poland,Slovakia,Slovenia. EU12: Bulgaria, Czech Republic, Cyprus, Estonia, Hungary,Latvia,Lithuania,Malta,Poland,Roma nia,Slovakia,Slovenia. EU25: Austria, Belgium, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece,Hungary,Ireland,Italy,Latvia,Lithuania, Luxembourg, Malta, The Netherlands, Poland, Portugal, Slovakia, Slovenia, Spain, Sweden, UnitedKingdom. EU27,MEMBERSTATES:Austria,Belgium,Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ire land,Italy,Latvia,Lithuania,Luxembourg,Malta, The Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, United King dom. EURO:Theeuro()istheofficialcurrencyofthe eurozone:16ofthe27MemberStatesoftheEU. Theeurowasintroducedtoworldfinancialmar kets as an accounting currency on 1 January 1999.Eurocoinsandbanknotesenteredcircula tion on 1 January 2002. In 2011 Estonia joined theEurozone. EUROPEAN ECONOMIC AREA (EEA): The EEA unites the 27 EU Member States and the three EEA EFTAStates(Iceland,Liechtenstein,andNorway). EUROZONE: Austria, Belgium, Cyprus, Finland, France, Germany, Greece, Ireland, Italy, Luxem bourg, Malta, The Netherlands, Portugal, Slova kia,Slovenia,Spain,Estonia. INTELLECTUAL PROPERTY RIGHT:Thetermintellectual property refers to the creations of the human mind. Intellectual property rights protect the interests of creators by giving them property rights over their creations. In the culture sector the following subject matters are protected by intellectual property rights (open list): literary, artistic and scientific works, performances of performing artists, phonogrammes, and broad casts LISBON TREATY: The Lisbon Treaty is an interna tional agreement that amends the treaties establishingtheconstitutionalbasisoftheEU.It was signed by the EU Member States on the 13 December 2007, and entered into force on 1st December 2009. It amends the Treaty on the European Union (TEU, also known as the Treaty of Maastricht) and the Treaty establishing the European Community (TEC, also known as the Treaty of Rome), renamed Treaty on the Func tioningoftheEuropeanUnion(TFEU). MIGRANT WORKER: The term migrant worker refers to a person who is engaged or has been engaged in a remunerated activity in a State of whichheorsheisnotanational. SCHENGEN AREA/SHENGEN RULES: The Schengen Area comprises the territories of 25 European countries that have implemented the Schengen Agreement signed in the town of Schengen, Luxembourg, in 1985. The Schengen Area operates very much like a single state for inter nationaltravelpurposeswithbordercontrolsfor travellers travelling in and out of the area, but withnointernalbordercontrols. The Schengen rules were absorbed into EU law by the Amsterdam Treaty in 1999, although the area officially includes three nonEU member states, Iceland, Norway, Switzerland, and de facto includes three European microstates, Monaco, San Marino, and Vatican City. All but twoEUmembersstatesIrelandandtheUnited Kingdom are required to implement Schengen and,withtheexceptionsofBulgaria,Cyprus,and Romaniahavealreadydoneso. SOCIAL SECURITY: Social security is primarily a socialinsuranceprogramprovidingsocialprotec tion, or protection against socially recognized conditions, including poverty, old age, disability, unemployment and others. Social security may

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may include medical care, aspects of social referto: workandevenindustrialrelations. socialinsurance,wherepeoplereceivebenefits More rarely, the term is also used to refer to orservicesinrecognitionofcontributionstoan insurance scheme. These services typically basic security, a term roughly equivalent to include provision for retirement pensions, accesstobasicnecessitiesthingssuchasfood, disability insurance, survivor benefits and clothing,shelter,education,money,andmedical unemploymentinsurance. care. income maintenance mainly the distribution THIRD COUNTRY:Thetermmeansacountrythatis ofcashintheeventofinterruptionofemploy notamemberoftheEU. ment, including retirement, disability and un THIRD COUNTRY NATIONAL:Thirdcountrynationalis employment acitizenofacountrythatisnotamemberofthe services provided by administrations responsi EU. bleforsocialsecurity.Indifferentcountriesthis

PRACTICS is funded with support from the European Commission. This site reflects the views only of the project partners, and the Commission cannot be held responsible for any use which may be made of the information contained therein.

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