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90. For a tax to be regarded as forming an integral part of an aid measure, it must be hypothecated to the aid measure under the relevant national rules, in the sense that the revenue from the tax is necessarily allocated for the financing of the aid and has a direct impact on the amount of that aid ( Streekgewest , paragraph 26, and Distribution Casino France and Others , paragraph 40).
32. Les modalités procédurales des recours destinés à assurer la sauvegarde des droits que les contribuables tirent du droit de l’Union ne doivent ainsi pas être moins favorables que celles concernant des recours similaires de droit interne (principe d’équivalence) ni aménagées de manière à rendre impossible en pratique ou excessivement difficile l’exercice des droits conférés par l’ordre juridique de l’Union (principe d’effectivité) (voir, notamment, arrêt du 18 mars 2010, Alassini e.a., C‑317/08 à C‑320/08, Rec. p. I‑2213, point 48 et jurisprudence citée, ainsi que arrêt Agrokonsulting-04, précité, point 36).
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14 Taxes, duties and charges which exhibit the essential characteristics of VAT must always be considered as such even if they are not identical in every respect to VAT. As the Court has already held on more than one occasion, these characteristics are as follows: VAT applies generally to transactions relating to goods or services; it is proportional to the price of those goods and services, irrespective of the number of transactions which take place; it is charged at each stage of the production and distribution process; and, finally, it is imposed on the added value of goods and services, since the tax payable on a transaction is calculated after deducting the tax paid on the previous transaction (see, in particular, Case 252/86 Bergandi [1988] ECR 1343, paragraph 15; Joined Cases 93/88 and 94/88 Wisselink and Others [1989] ECR 2671, paragraph 18; Case C-109/90 Giant [1991] ECR I-1385, paragraphs 11 and 12; Case C-200/90 Dansk Denkavit and Poulson Trading [1992] ECR I-2217, paragraph 11, and Bozzi, cited above, paragraph 12). The Court also pointed out in Bergandi, at paragraph 8, with regard to its essential characteristics, that VAT is definitively borne by the final consumer.
48. In that respect, the fact that a Member State requires a professional organisation composed of lawyers, such as the CNF, to produce a draft scale of fees does not, in the circumstances specific to the cases in the main proceedings, appear to establish that that State has divested the scale finally adopted of its character of legislation by delegating to lawyers responsibility for taking decisions concerning them.
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80. Under Article 225(1) EC and the first paragraph of Article 58 of the Statute of the Court of Justice, an appeal to the Court of Justice is limited to points of law and shall lie on the grounds of lack of competence of the Court of First Instance, a breach of procedure before it which adversely affects the interests of the appellant or the infringement of Community law by the Court of First Instance (see, inter alia, Case C-17/07 P Neirinck v Commission [2008] ECR I-0000, paragraph 73).
39. For the sake of completeness, it must be noted that, as recitals 3, 21 and 24 in the preamble to Regulation No 1782/2003 make clear, environmental protection forms part of the objectives of the single payment scheme. The Court has also held that environmental protection, one of the essential objectives of the European Union, must be regarded as forming part of the common agricultural policy (Case C-428/07 Horvath [2009] ECR I-6355, paragraph 29). Moreover, Article 2 point (1) of Regulation No 796/2004 expressly provides that arable land, and consequently agricultural areas pursuant to Article 2(a) of Regulation No 795/2004, is land maintained in good agricultural and environmental condition within the meaning of Article 5 of Regulation No 1782/2003.
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22. Those general principles include legal certainty (see Case C-453/00 Kühne & Heitz [2004] ECR I-0000, paragraph 24).
78. Par conséquent, il n’est, en principe, pas possible de déduire directement de la non‑conformité d’une situation de fait avec les objectifs fixés à l’article 13 de la directive 2008/98 que l’État membre concerné a nécessairement manqué aux obligations imposées par cette disposition, à savoir prendre les mesures nécessaires pour s’assurer que les déchets soient éliminés sans mettre en danger la santé de l’homme et sans porter préjudice à l’environnement. Toutefois, la persistance d’une telle situation de fait, notamment lorsqu’elle entraîne une dégradation significative de l’environnement pendant une période prolongée sans intervention des autorités compétentes, peut révéler que les États membres ont outrepassé la marge d’appréciation que leur confère cette disposition (arrêts Commission/Portugal, EU:C:2010:331, point 36 et jurisprudence citée, ainsi que Commission/Grèce, C‑600/12, EU:C:2014:2086, points 51 et 52).
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55. In those circumstances, it must be concluded that, in relation to the taxation of capital gains accruing on the disposal of assets owned for more than one year, the legislation at issue does not correspond to any difference in situation, for the purposes of Article 58(1) EC, based on the taxpayers’ place of residence (see, to that effect, Lenz , paragraph 33).
17. Ms Riežniece took parental leave from 14 November 2007 to 6 May 2009.
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52. It is for the Federal Republic of Germany to prove that argument to be well founded, all the more so because the Court has already held that it is far from clear that the designation ‘Parmesan’ has become generic ( Bigi , paragraph 20).
70. In order to achieve that objective of channelling into controlled circuits, the authorised operators must provide a reliable, but at the same time attractive, alternative to a prohibited activity, which may necessitate, inter alia, the use of new distribution techniques (see, to that effect, judgments in Placanica and Others , C‑338/04, C‑359/04 and C‑360/04, EU:C:2007:133, paragraph 55; Ladbrokes Betting & Gaming and Ladbrokes International , C‑258/08, EU:C:2010:308, paragraph 25, and Dickinger and Ömer , C‑347/09, EU:C:2011:582, paragraph 64).
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44 It follows that the members of the CNSD cannot be characterised as independent experts (see, to that effect, Case C-185/91 Reiff [1993] ECR I-5801, paragraphs 17 and 19; Case C-153/93 Delta Schiffahrts- und Speditionsgesellschaft [1994] ECR I-2517, paragraphs 16 and 18; and Joined Cases C-140/94 to C-142/94 DIP and Others [1995] ECR I-3257, paragraphs 18 and 19) and that they are not required, under the law, to set tariffs taking into account not only the interests of the undertakings or associations of undertakings in the sector which has appointed them but also the general interest and the interests of undertakings in other sectors or users of the services in question (judgments cited above, Reiff, paragraphs 18 and 24; Delta Schiffahrts- und Speditionsgesellschaft, paragraph 17; and DIP and Others, paragraph 18).
34. As regards the identity of the person disseminating information relating to a medicinal product, although it is undeniable that the manufacturer of that medicinal product has a financial interest in marketing its product, the fact that the manufacturer disseminates such information itself cannot, as such, lead to the conclusion that it has an advertising purpose. It is also necessary, for such a fact to be a conclusive factor in favour of the classification of that dissemination as advertising, that the conduct, action and approaches of the manufacturer disclose its intention to promote, via such dissemination, the prescription, supply, sale or consumption of that medicinal product (see, by analogy, Case C‑219/91 Ter Voort [1992] ECR I‑5485, paragraph 26).
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38. That finding, as the European Commission correctly states, is supported by international law, and in particular by the WIPO Copyright Treaty, in the light of which Directive 2001/29 must be interpreted as far as possible (see, to that effect, judgments in Laserdisken , EU:C:2006:549, paragraphs 39 and 40; Peek & Cloppenburg , C‑456/06, EU:C:2008:232, paragraphs 30 and 31; Football Association Premier League and Others , C‑403/08 and C‑429/08, EU:C:2011:631, paragraph 189; and Donner , C‑5/11, EU:C:2012:370, paragraph 23).
189. Finally, Article 3(1) of the Copyright Directive must, so far as possible, be interpreted in a manner that is consistent with international law, in particular taking account of the Berne Convention and the Copyright Treaty. The Copyright Directive is intended to implement that treaty which, in Article 1(4), obliges the Contracting Parties to comply with Articles 1 to 21 of the Berne Convention. The same obligation is, moreover, laid down in Article 9(1) of the Agreement on Trade-Related Aspects of Intellectual Property Rights (see, to this effect, SGAE , paragraphs 35, 40 and 41 and the case-law cited).
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21. A national provision such as the one at issue in the main proceedings is, in principle, likely to limit the total volume of sales of the relevant products in the Member State concerned and may, consequently, affect the volume of sales of those products from other Member States. Such a finding is not, however, enough for that provision to be considered a measure having equivalent effect (see, inter alia, Keck and Mithouard , paragraph 13, and Joined Cases C‑418/93 to C‑421/93, C‑460/93 to C‑462/93, C‑464/93, C‑9/94 to C‑11/94, C‑14/94, C‑15/94, C‑23/94, C‑24/94, and C‑332/94 Semeraro Casa Uno and Others [1996] ECR I‑2975, paragraph 24).
78. S’agissant de l’allégation selon laquelle le Tribunal aurait manifestement dénaturé le contenu du tableau 3, il y a lieu de constater, ainsi que l’indique à juste titre la Commission dans son mémoire en réponse, que la République fédérale d’Allemagne a recours, au soutien de cette allégation, à de nouveaux éléments de preuve, tels que les annexes 3 et 4 au pourvoi, qui ne sauraient être pris en compte aux fins d’une dénaturation (voir, en ce sens, arrêt PKK et KNK/Conseil, C‑229/05 P, EU:C:2007:32, point 37).
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48. However, the precision and unconditional nature of Article 11(1) of Directive 92/85 is not affected by the reference to national legislation and national practice. Although that provision leaves to the Member States a certain degree of latitude when they adopt rules in order to implement it, that fact does not affect the precise and unconditional nature of that provision. The implementing rules cannot, by any means, apply to the content of the right enshrined by Article 11(1) and cannot thereby limit the existence or restrict the scope of that right (see, Parviainen , paragraph 55, and, as regards Article 10 of Directive 92/85, Case C‑438/99 Jiménez Melgar [2001] ECR I‑6915, paragraphs 33 and 34; see also, by analogy, Joined Cases C‑397/01 to C‑403/01 Pfeiffer and Others [2004] ECR I‑8835, paragraph 105, and Case C‑268/06 Impact [2008] ECR I‑2483, paragraph 63).
31. The Court may of its own motion, or on a proposal from the Advocate General, or at the request of the parties, order the reopening of the oral procedure in accordance with Article 61 of the Rules of Procedure if it considers that it lacks sufficient information, or that the case must be dealt with on the basis of an argument which has not been debated between the parties (see, inter alia, Case C‑284/06 Burda [2008] ECR I‑4571, paragraph 37 and case-law cited).
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37. Furthermore, since the aim of the directives in relation to awarding public contracts is to avoid, inter alia, the possibility that a body financed or controlled by the State, regional or local authorities or other bodies governed by public law may choose to be guided by considerations other than economic ones, the concept of a ‘body governed by public law’ must be interpreted in functional terms (Case C‑337/06 Bayerischer Rundfunk and Others [2007] ECR I‑0000, paragraphs 36 and 37, and the case-law cited).
120. As the Advocate General observed in point 102 of his Opinion, a provision of that kind would be meaningless if the Member States were able in any event to retain their own systems of designations of origin and geographical indications within the meaning of Regulations No 2081/92 and No 510/2006 and have them coexist with those regulations.
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53 Moreover, the fact that the Association Agreement is intended essentially to promote the economic development of Turkey and therefore involves an imbalance in the obligations assumed by the Community towards the non-member country concerned does not prevent the Community from recognising some of its provisions as having direct effect (see Sürül, cited above, at paragraph 72, and, by analogy, Case 87/75 Bresciani v Amministrazione delle Finanze [1976] ECR 129, paragraph 23; Case C-18/90 Office National de l'Emploi v Kziber [1991] ECR I-199, paragraph 21; and Case C-469/93 Amministrazione delle Finanze dello Stato v Chiquita Italia [1995] ECR I-4533, paragraph 34).
52. Having regard to the foregoing, the classification under subheading 1905 90 20 of the CN of foodstuffs prepared from rice flour, salt and water in the form of dried, translucent sheets or discs of various sizes is in accordance with the wording of that subheading.
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59. However, although in preliminary ruling proceedings it is for the national court to establish whether such objective reasons exist in the particular case before it, the Court of Justice, which is called on to provide answers of use to the national court, may provide guidance based on the documents in the file and on the written and oral observations which have been submitted to it, in order to enable the national court to give judgment (see Hill and Stapleton , paragraph 36, Seymour-Smith and Perez , paragraph 68, and Kutz-Bauer , paragraph 52).
30. Second, with regard to persons liable in Germany to unlimited taxation of income who are not economically active, the same conclusion applies, for the same reasons, to the complaint relating to Article 18 EC.
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34. It should be noted, at the outset, that, according to settled case-law, the concept of an undertaking covers any entity engaged in an economic activity, regardless of its legal status and the way in which it is financed (see, inter alia, Joined Cases C‑189/02 P, C‑202/02 P, C‑205/02 P to C‑208/02 P and C‑213/02 P Dansk Rørindustri and Others v Commission [2005] ECR I‑5425, paragraph 112; Case C‑222/04 Cassa di Risparmio di Firenze and Others [2006] ECR I‑289, paragraph 107; and Case C‑205/03 P FENIN v Commission [2006] ECR I‑6295, paragraph 25).
43. However, where the reclamation of the heat generated by the combustion constitutes only a secondary effect of an operation whose principal objective is the disposal of waste, it cannot affect the classification of that operation as a disposal operation.
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12. In that regard, it should be borne in mind that, according to the Court’s settled case‑law, in interpreting a provision of European Union law, it is necessary to consider not only its wording but also the context in which it occurs and the objectives pursued by the rules of which it is part (see, inter alia, Case 292/82 Merck [1983] ECR 3781, paragraph 12; Case C-34/05 Schouten [2007] ECR I‑1687, paragraph 25; and Case C‑433/08 Yaesu Europe [2009] ECR I‑0000, paragraph 24).
48. À cet égard, et contrairement à ce que soutient le Royaume d’Espagne, c’est non pas à la Commission, mais aux autorités nationales compétentes qu’il appartient de démontrer, d’une part, que leur réglementation est nécessaire pour réaliser l’objectif poursuivi et, d’autre part, que cette réglementation est conforme au principe de proportionnalité (voir, en ce sens, arrêts Commission/Finlande, C‑54/05, EU:C:2007:168, point 39, et Commission/Portugal, C‑438/08, EU:C:2009:651, point 47).
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26 As the Court has already held, there is an essential difference between proceedings under Article 177 of the EC Treaty (now Article 234 EC) and contentious proceedings and for that reason the rules on costs laid down for the latter proceedings in Articles 69 to 75 of the Rules of Procedure cannot, without express provision, be extended to the former proceedings. It follows that, in the absence of Community rules, payment of costs and the recoverability of expenses necessarily incurred by the parties to the main proceedings for the purpose of an application for a preliminary ruling are governed by the provisions of national law applicable to the main proceedings (see, in that regard, Case 62/72 Bollmann [1973] ECR 269, paragraphs 5 and 6).
49. However, when laying down those conditions, Members States must ensure the equal treatment of all workers occupied on their territory as effectively as possible and not penalise workers who exercise their right to freedom of movement (see, to that effect, judgments in Piatkowski , C‑493/04, EU:C:2006:167, paragraph 19; Nikula , C‑50/05, EU:C:2006:493, paragraph 20; and Derouin , C‑103/06, EU:C:2008:185, paragraph 20).
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67. In that regard, it must be borne in mind that Article 119 of the Treaty and Article 141(1) and (2) EC set out the principle that men and women should receive equal pay for equal work. That principle precludes not only the application of provisions leading to direct sex discrimination, but also the application of provisions which maintain different treatment between men and women at work as a result of the application of criteria not based on sex where those differences of treatment are not attributable to objective factors unrelated to sex discrimination (see Joined Cases C-399/92, C-409/92, C-425/92, C-34/93, C-50/93 and C-78/93 Helmig and Others [1994] ECR I-5727, paragraph 20, and Case C-167/97 Seymour-Smith and Perez [1999] ECR I-623, paragraph 52).
17 EFFORTS TO ACHIEVE OBJECTIVES OF THE COMMON AGRICULTURAL POLICY, IN PARTICULAR UNDER COMMON ORGANIZATIONS OF THE MARKETS, CANNOT DISREGARD REQUIREMENTS RELATING TO THE PUBLIC INTEREST SUCH AS THE PROTECTION OF CONSUMERS OR THE PROTECTION OF THE HEALTH AND LIFE OF HUMANS AND ANIMALS, REQUIREMENTS WHICH THE COMMUNITY INSTITUTIONS MUST TAKE INTO ACCOUNT IN EXERCISING THEIR POWERS .
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98 On this point, the Court has consistently held that, in the particular context of the preparation of decisions relating to the clearance of accounts, the statement of reasons for a decision must be regarded as sufficient if the Member State to which the decision was addressed was sufficiently involved in the process by which the decision came about and was aware of the reasons for which the Commission took the view that it must not charge the sum in dispute to the EAGGF (see Case C-22/89 Netherlands v Commission [1990] ECR I-4799, paragraph 18, and Case C-27/94 Netherlands v Commission, cited above, paragraph 36).
37 The legislation in issue in the main proceedings applies irrespective of the nationality of the taxpayer concerned.
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31. In that regard, as is apparent from paragraphs 29 and 30 of the judgment in Town & County Factors , the Court has held that the interpretation which it adopted in its judgment in Glawe did not apply to a service such as that at issue in the case which gave rise to the judgment in Town & County Factors . While the gaming machines in question in the case which gave rise to the judgment in Glawe were characterised by the fact that, in accordance with mandatory statutory provisions, they were set in such a way that a certain percentage of the players’ stakes was paid out to them as winnings and those stakes were kept technically and physically separate from the stakes which the operator could actually take for itself, the competition at issue in the case which gave rise to the judgment in Town & County Factors did not display any of those features, so that the organiser of that type of competition had freely at its disposal the full amount of the entry fees received.
31. Quant à l’argument selon lequel la Commission se serait elle-même engagée à ce que la durée de la procédure d’apurement des comptes ne dépasse pas 645 jours, il s’agit d’un moyen de fond présenté pour la première fois dans le cadre du pourvoi devant la Cour et qui doit à ce titre être rejeté comme irrecevable. En effet, dans le cadre d’un pourvoi, la compétence de la Cour est limitée à l’appréciation de la solution légale qui a été donnée aux moyens débattus devant les premiers juges (voir, en ce sens, arrêt du 1 er février 2007, Sison/Conseil, C‑266/05 P, Rec. p. I‑1233, point 95).
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25. First of all, the concept of ‘communication’ must be construed as referring to any transmission of the protected works, irrespective of the technical means or process used (Joined Cases C‑403/08 and C‑429/08 Football Association Premier League and Others [2011] ECR I‑9083, paragraph 193).
81. En vue de déterminer la forme de l’astreinte imposée au titre de l’article 260, paragraphe 2, TFUE, il appartient à la Cour de prendre en compte divers facteurs liés tant à la nature du manquement concerné qu’aux circonstances de l’affaire en cause (arrêt Commission/Italie, C‑196/13, EU:C:2014:2407, point 105).
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19. According to settled case-law, procedural rules are generally held to apply to all proceedings pending at the time when they enter into force (see Joined Cases C-121/91 and C-122/91 CT Control (Rotterdam) and JCT Benelux v Commission [1993] ECR I-3873, paragraph 22; Case C-61/98 De Haan [1999] ECR I-5003, paragraph 13; Case C-251/00 Ilumitrónica [2002] ECR I-10433, paragraph 29; and Joined Cases C-361/02 and C-362/02 Tsapalos and Diamantakis [2004] ECR I-6405, paragraph 19).
12 FIRST , THE APPLICANTS CLAIM THAT THE COMMISSION , IN ARTICLES 1 AND 2 OF ITS DECISION , FOUND THAT THE TWO CONCERTED PRACTICES HAD BEGUN AT THE END OF 1975 , THAT THE CONCERTED PRACTICE BETWEEN MDF , PIONEER AND MELCHERS HAD CEASED IN FEBRUARY 1976 AND THE CONCERTED PRACTICE BETWEEN MDF AND SHRIRO HAD CONTINUED UNTIL THE END OF 1977 , WHEREAS , IN ITS STATEMENT OF OBJECTIONS , THE COMMISSION WAS PROPOSING TO FIND THAT THE TWO INFRINGEMENTS HAD ONLY SUBSISTED DURING THE PERIOD ' ' LATE JANUARY/EARLY FEBRUARY 1976 ' ' .
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43. The principle of the neutrality of VAT with regard to the taxation of the business requires that the investment expenditure incurred for the needs and objectives of a business be regarded as economic activity giving rise to an immediate right of deduction of the input VAT due (see, to that effect, Rompelman , paragraph 22, and Puffer , point 47).
110. Moreover, the conduct of monetary policy will always entail an impact on interest rates and bank refinancing conditions, which necessarily has consequences for the financing conditions of the public deficit of the Member States.
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25 It follows from the wording of Article 14(1)(c) of Directive 2003/96 that the exemption laid down by that provision is subject to the requirement that the energy products be used as fuel for the purposes of navigation within European Union waters (see, by analogy, judgments of 10 November 2011, Sea Fighter, C‑505/10, EU:C:2011:725, paragraph 20, and of 21 December 2011, Haltergemeinschaft, C‑250/10, not published, EU:C:2011:862, paragraph 21).
35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71.
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131. With regard specifically to those provisions, the Court has already held that they introduce preferential treatment the benefit of which can be obtained only if certain formalities are completed (see, to that effect, Case C-248/09 Pakora Pluss [2010] ECR I-7697, paragraphs 39 to 41).
10 With regard to the substance of the question submitted for a preliminary ruling, it also follows from settled case-law that the provisions of the Treaty on freedom of establishment do not apply to purely internal situations in a Member State such as a situation where nationals of a Member State engage within its territory in a self-employed activity in respect of which they cannot rely on any previous training or experience acquired in another Member State (judgment in Joined Cases C-54/88, C-91/88 and C-14/89 Nino and Others [1990] ECR I-3537).
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24. ‘client’, un client grossiste ou final de gaz naturel ou une entreprise de gaz naturel qui achète du gaz naturel;
53. Outre le fait qu’il s’agit d’un motif apparemment surabondant ne pouvant, selon une jurisprudence constante, entraîner l’annulation d’un arrêt rendu par le Tribunal (voir, notamment, arrêt Anheuser-Busch/Budějovický Budvar, C‑96/09 P, EU:C:2011:189, point 211), celui-ci ne saurait en aucun cas être compris dans un sens autre que celui, déjà exprimé au point 50 dudit arrêt, selon lequel la chambre de recours aurait dû prendre en considération la limitation telle que demandée par Kessel.
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14 The Court accordingly took the view that not only sets of two knitted garments which, according to their outward appearance, were to be worn exclusively in bed but also sets used mainly for that purpose had to be considered to be `pyjamas' within the meaning of tariff heading 6108 of the Combined Nomenclature applicable at the time (Neckermann Versand, paragraph 14).
26. Lastly, there is nothing to support the conclusion that the application of a separate rate of tax to some elements of the supply of fitted caravans would lead to insurmountable difficulties capable of affecting the proper working of the VAT system (see, by analogy, Case C-63/04 Centralan Property [2005] ECR I-0000, paragraphs 79 and 80).
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15 According to established case-law, it is solely for the national courts before which proceedings are pending, and which must assume responsibility for the judgment to be given, to determine in the light of the particular circumstances of each case both the need for a preliminary ruling to enable them to give judgment and the relevance of the questions which they submit to the Court (see, inter alia, Case C-127/92 Enderby [1993] ECR I-5535, paragraph 10; Joined Cases C-332/92, C-333/92 and C-335/92 Eurico Italia and Others [1994] ECR I-711, paragraph 17; and Case C-146/93 McLachlan [1994] ECR I-3229, paragraph 20). A request for a preliminary ruling from a national court may be rejected only if it is manifest that the interpretation of Community law or the examination of the validity of a rule of Community law sought by that court bears no relation to the true facts or the subject-matter of the main proceedings (Case C-62/93 BP Supergas [1995] ECR I-1883, paragraph 10, and Case C-143/94 Furlanis [1995] ECR I-3633, paragraph 12).
S’agissant des circonstances invoquées par la République hellénique, selon lesquelles, à la date de l’introduction du recours de la Commission, d’une part, un projet de loi complet prévoyant le paiement proportionnel ou le remboursement des frais d’immatriculation de véhicules pris en crédit-bail ou en location auprès d’entreprises établies dans un autre État membre, en fonction de la durée de leur utilisation en Grèce, avait été soumis à la Commission, mais que, d’autre part, les travaux du Parlement grec avaient été interrompus par l’avis d’élections anticipées, il suffit de rappeler que l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et que les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêts Commission/Grèce, C‑351/13, EU:C:2014:2150, point 20, et Commission/Belgique, C‑317/14, EU:C:2015:63, point 34).
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46 It should first be recalled that it is settled case-law that in the absence of Community rules governing a matter, it is for the domestic legal system of each Member State to lay down the detailed procedural rules governing actions for recovery of sums unduly paid, provided, however, that such rules may not be less favourable than those governing similar domestic actions and may in no circumstances be so framed as to render virtually impossible or excessively difficult in practice the exercise of rights conferred by Community law (see, in particular, Case C-312/93 Peterbroeck [1995] ECR I-4599, paragraph 12, and Case C-212/94 FMC [1996] ECR I-389, paragraph 71).
55. Incidentally, it must be added that, under the national legislation at issue in the main proceedings, an association may directly represent such a consumer in any proceedings, including enforcement proceedings, if mandated to do so by the latter.
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29 In addition, as the Commission has correctly submitted, the interpretation favoured by the Netherlands Government would have the disadvantage that in certain cases persons insured as employed or self-employed persons under a national social security scheme, and so falling within the scope ratione personae of the regulation, could not have the conflict rules of Title II applied to them because they did not fall within the scope of Article 48 or Article 52 of the Treaty. This would be the case, for example, where an insured person pursues a professional or trade activity on such a small scale that it is to be regarded as purely marginal and ancillary (Case 53/81 Levin v Staatssecretaris van Justitie [1982] ECR 1035, paragraph 17, and Asscher, paragraph 25).
25 It is settled law that any person who pursues an activity which is effective and genuine, to the exclusion of activities on such a small scale as to be regarded as purely marginal and ancillary, is to be treated as a "worker" within the meaning of Article 48 of the Treaty. According to the case-law, the essential characteristic of the employment relationship is that for a certain period of time a person performs services for and under the direction of another person in return for which he receives remuneration (Case 66/85 Lawrie-Blum v Land Baden-Wuerttemberg [1986] ECR 2121, paragraph 17).
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61 In addition, pursuant to Article 4(1) of the directive, the unfairness of a contractual term must be assessed taking into account the nature of the goods or services for which the contract was concluded and by referring, at the time of conclusion of the contract, to all of the circumstances attending its conclusion (judgments of 4 June 2009, Pannon GSM, C‑243/08, EU:C:2009:350, paragraph 39, and of 9 November 2010, VB Pénzügyi Lízing, C‑137/08, EU:C:2010:659, paragraph 42). It follows that, in that respect, the consequences of the term under the law applicable to the contract must also be taken into account, requiring consideration to be given to the national legal system (judgment of 14 March 2013, Aziz, C‑415/11, EU:C:2013:164, paragraph 71 and the case-law cited).
48 The principle of equal treatment can apply only to persons in comparable situations, and so it is necessary to consider whether the situation of an official who has registered a partnership between persons of the same sex, such as the partnership entered into by D under Swedish law, is comparable to that of a married official.
0
10,030
28. With regard, more specifically, to the concept of ‘insurance transactions’ in Article 13(B)(a) of the Sixth Directive, which is not defined in that directive, the Court has repeatedly held that the essentials of an insurance transaction are, as generally understood, that the insurer undertakes, in return for prior payment of a premium, to provide the insured party, in th e event of materialisation of the risk covered, with the service agreed when the contract was concluded (see, to that effect, judgments in Taksatorringen , C‑8/01, EU:C:2003:621, paragraph 39; in Commission v Greece , C‑13/06, EU:C:2006:765, paragraph 10; and in BGŻ Leasing , C‑224/11, EU:C:2013:15, paragraph 58).
56. In this respect, it is clear that the wrongful removal of a child, following a decision taken unilaterally by one of the parents, more often than not deprives the child of the possibility of maintaining on a regular basis a personal relationship and direct contact with the other parent.
0
10,031
63. A limited authorisation of those games on the basis of special or exclusive rights granted or assigned to certain bodies, which has the advantage of confining the desire to gamble and the exploitation of gambling within controlled channels, is capable of falling within the pursuit of the public interest objectives of protecting the consumer and public order (see, inter alia, judgments in Läärä , C‑124/97, EU:C:1999:435, paragraph 37; Zenatti , C‑67/98, EU:C:1999:514, paragraph 35, and Anomar and Others , C‑6/01, EU:C:2003:446, paragraph 74).
25. In the first place, it is clear from the wording of Article 202(3) of the Customs Code that the Community legislature intended to give a broad definition of the persons capable of being regarded as debtors of the customs debt, in cases of unlawful introduction of goods subject to import duties, without thereby rendering the employer automatically a co-debtor of the employee’s customs debt.
0
10,032
72. It follows that the use of a competitor’s trade mark in comparative advertising is permitted by Community law where the comparison objectively highlights differences and the object or effect of such highlighting is not to give rise to situations of unfair competition, such as those described inter alia in Article 3a(1)(d), (e), (g) and (h) of Directive 84/450 (see, to that effect, Pippig Augenoptik , paragraph 49).
49. That is also the result of Article 3a(1)(d), (e) and (g) of Directive 84/450. Those provisions set out three conditions for comparative advertising to be lawful, requiring, respectively, that it does not create confusion in the market place between the brand names of the advertiser and those of a competitor, that it does not discredit or denigrate the brands of a competitor, and that it does not take unfair advantage of the reputation of a competitor's brand. It follows that, where the comparison does not have the intention or effect of giving rise to such situations of unfair competition, the use of a competitor's brand name is permitted by Community law.
1
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22. It is important to recall that the Court has already recognised that Member States may make the issue of residence permits pursuant to Directive 2003/109 subject to the payment of charges and that, in fixing the amount of those charges, they enjoy a margin of discretion (judgment in Commission v Netherlands , C‑508/10, EU:C:2012:243, paragraph 64).
19. According to the Court’s case-law, where a transaction comprises a bundle of features and acts, regard must be had to all the circumstances in which the transaction in question takes place in order to determine, firstly, if there were two or more distinct supplies or one single supply and, secondly, whether, in the latter case, that single supply is to be regarded as a supply of services (see, to that effect, Case C‑231/94 Faaborg‑Gelting Linien [1996] ECR I‑2395, paragraphs 12 to 14, and CPP , paragraphs 28 and 29).
0
10,034
36. Moreover, the fact that the applicable national rules are social security rules and, more specifically, provide, as regards sickness insurance, for benefits in kind rather than reimbursement does not mean that medical treatment falls outside the scope of that basic freedom (see, to that effect, Müller‑Fauré and van Riet , paragraph 103; Watts , paragraph 89, and Commission v Spain , paragraph 47).
74 It can be inferred from the foregoing that the risk to which the quality of the product finally offered to consumers is exposed is greater where it has been transported and bottled outside the region of production than when those operations have taken place within the region.
0
10,035
95. It should be added that, according to settled case-law, the fact that a Member State seeks to approximate, by unilateral measures, the conditions of competition in a particular sector of the economy to those prevailing in other Member States cannot deprive the measures in question of their character as aid (Case C‑298/00 P Italy v Commission , paragraph 61 and case-law cited; Heiser , paragraph 54).
32. À cet égard, il convient de rappeler qu’il résulte des articles 1 er , paragraphe 2, et 73 de la directive TVA que le principe du système commun de TVA consiste à appliquer aux biens et aux services un impôt général sur la consommation exactement proportionnel au prix de ceux-ci et que la base d’imposition comprend tout ce qui constitue la contrepartie obtenue ou à obtenir par le fournisseur de biens ou le prestataire de services pour les opérations visées de la part de l’acquéreur, du preneur ou d’un tiers. L’article 78 de cette directive énumère certains éléments qui sont à comprendre dans la base d’imposition. Selon l’article 78, sous a), de ladite directive, la TVA n’est pas à comprendre dans ladite base.
0
10,036
28. For this reason, on 17 September 2009, in accordance with Article 104(5) of the Rules of Procedure, the Court asked the national court whether, in view in particular of the arguments set out in the order for reference concerning Attanasio’s possible lack of legal interest in bringing the main proceedings, the changes made to the relevant Italian legislation by Article 83a(17) and (18) of Law No 133/2008, read in conjunction with the last subparagraph of Article 1(2) of Law No 131/2003 of 5 June 2003, had an effect on the interest in obtaining a preliminary ruling in the present case. It must be borne in mind in that regard that the Court’s function in preliminary rulings is to assist in the administration of justice in the Member States and not to deliver advisory opinions on general or hypothet ical questions (see, to that effect, inter alia, Case 149/82 Robards [1983] ECR 171, paragraph 19; Case C‑412/93 Leclerc-Siplec v TF1 Publicité and M6 Publicité [1995] ECR I‑179, paragraph 12; and Case C‑189/08 Zuid-Chemie [2009] ECR I‑0000, paragraph 36).
20 The answer to that question depends on an assessment of all the relevant circumstances, inter alia the nature of the goods concerned and the period which elapsed between their acquisition and their use for the taxable person' s economic activities. However, the adjustment periods provided for in Article 20(2) of the Sixth Directive do not as such have any bearing on the question whether the goods are acquired for the purposes of those economic activities.
0
10,037
46. As follows from the Court’s case-law on the rules of jurisdiction over contracts of employment in the Brussels Convention (see Case 133/81 Ivenel [1982] ECR 1891, paragraph 14; Case C-125/92 Mulox IBC [1993] ECR I-4075, paragraph 18; Case C-383/95 Rutten [1997] ECR I-57, paragraph 22; and Case C-437/00 Pugliese [2003] ECR I-3573, paragraph 18), the provisions of Section 5 of Chapter II of Regulation No 44/2001 must be interpreted with account being taken of the concern to ensure proper protection for the employee as the weaker of the contracting parties.
24. If follows that, by regulating the situations in which a given work is put to multiple use, the European Union legislature intended that each transmission or retransmission of a work which uses a specific technical means must, as a rule, be individually authorised by the author of the work in question.
0
10,038
115. The Court also held in that judgment that, by undertaking after the adoption of the DSB’s decision of 25 September 1997 to comply with the WTO rules and, in particular, with Articles I(1) and XIII of the GATT 1994, the Community did not intend to assume a particular obligation in the context of the WTO, capable of justifying an exception to the principle that WTO rules cannot be relied upon before the Community courts and enabling the Community courts to review the legality of Regulation No 1637/98 and the regulations adopted to implement it in the light of those rules (see, to this effect, Van Parys , paragraphs 41 and 52).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
10,039
34. With regard to this second ground for refusal, the Court stated initially in the context of the Brussels Convention that, since recourse to the public policy clause contained in Article 27(1) of that Convention constitutes an obstacle to the achievement of one of the fundamental aims of the Convention, namely to facilitate the free movement of judgments, such recourse is reserved for exceptional cases (Case C-7/98 Krombach [2000] ECR I‑1935, paragraphs 19 and 21, and Eurofood IFSC , paragraph 62). The case-law relating to Article 27(1) of the Convention is transposable to the interpretation of Article 26 of the Regulation ( Eurofood IFSC , paragraph 64).
78 Second, as a change in the pattern of trade is the first of the four conditions to be met in order for circumvention to be properly established, the Council was not entitled to rely on the finding that there had been such a change as evidence of the fact that the second of the four conditions, which requires that such a change should stem from circumvention practices, was established.
0
10,040
186. Nonetheless, according to case-law, if the grounds of a judgment of the Court of First Instance reveal an infringement of Community law but its operative part appears well founded on other legal grounds the appeal must be dismissed (Case C-226/03 P José Martí Peix v Commission [2004] ECR I-11421, paragraph 29).
38. Or, la République italienne a reconnu n’avoir demandé l’inscription au passif de New Interline de la créance relative à la récupération de l’aide en cause que le 31 octobre 2008, c’est-à-dire bien après le 18 août 2008, date d’expiration du délai de quatre mois imparti à cet État membre à l’article 3, paragraphe 2, de la décision 2008/697 pour s’acquitter de l’obligation de récupération immédiate et effective.
0
10,041
136. It has consistently been held that the statement of the reasons on which a judgment is based must clearly and unequivocally disclose the General Court’s reasoning in such a way as to enable the persons concerned to ascertain the reasons for the decision taken and the Court of Justice to exercise its power of review (see, in particular, Case C‑259/96 P Council v de Nil and Impens [1998] ECR I‑2915, paragraphs 32 and 33, and Case C‑449/98 P IECC v Commission [2001] ECR I‑3875, paragraph 70).
35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71.
0
10,042
94. Thus, the Court has already held that a cartel extending over the whole of the territory of a Member State has, by its very nature, the effect of reinforcing the partitioning of markets on a national basis, thus impeding the economic interpenetration which the FEU Treaty is designed to bring about and is therefore capable of affecting trade between Member States within the meaning of Article 81(1) EC (see, to that effect, Case C‑35/99 Arduino [2002] ECR I‑1529, paragraph 33; Asnef-Equifax and Administración del Estado , paragraph 37 and the case-law cited; and Erste Group Bank and Others v Commission , paragraph 38) and that, where the services concerned have a cross‑border dimension, that is a relevant factor in determining whether trade between Member States is affected within the meaning of that provision (see, by analogy, Case 311/85 Vereniging van Vlaamse Reisbureaus [1987] ECR 3801, paragraphs 18 and 21).
37. On the other hand, the Court has already held that the fact that an arrangement relates only to the marketing of products in a single Member State is not sufficient to preclude the possibility that trade between Member States might be affected (see Case 246/86 Belasco and Others v Commission [1989] ECR 2117, paragraph 33). An arrangement extending over the whole of the territory of a Member State has, by its very nature, the effect of reinforcing the partitioning of markets on a national basis, thus impeding the economic interpenetration which the EC Treaty is designed to bring about (Case 8/72 Vereeniging van Cementhandelaren v Commission [1972] ECR 977, paragraph 29, and Manfredi and Others , paragraph 45).
1
10,043
16 Further, Article 7(1)(a) of Directive 79/7 allows Member States to exclude from its scope not only the setting of pensionable age for the purposes of granting old-age and retirement pensions, but also the possible consequences thereof for other benefits.
16 The Court stated that, although the mode of payment is not decisive as regards the identification of a benefit as one which falls within the scope of Directive 79/7, nevertheless in order to fall within the scope of the directive the benefit must be directly and effectively linked to the protection provided against one of the risks specified in Article 3(1) (judgment in Smithson, paragraph 14).
1
10,044
40. In that regard, it is ultimately for the referring court, which has sole jurisdiction to assess the facts and interpret the national legislation, to determine whether and to what extent such legislation satisfies those conditions. However, the Court, which is called on to provide answers of use to the referring court, may provide guidance based on the documents relating to the main proceedings and on the written and oral observations which have been submitted to it, in order to enable the referring court to give judgment ( Ottica New Line di Accardi Vincenzo paragraphs 48 and 49 and the case-law cited).
99. Whether undertakings have adopted conduct having as its object or effect the prevention, restriction or distortion of competition cannot be assessed in the abstract, but must be examined with reference to the territory, within the Union or outside it, in which the conduct in question had such an object or effect, and to the period during which the conduct in question had such an object or effect.
0
10,045
18 More specifically, as regards Article 5(1) of Regulation No 1346/2000, which stipulates that the opening of insolvency proceedings has no effect on the right in rem of a creditor or a third party over the debtor’s assets which are located at the time the proceedings were opened in the territory of another Member State, it is clear from the case-law of the Court that the basis, validity and extent of such a right in rem must normally be determined according to the law of the place where the asset concerned is situated. As a consequence, Article 5(1) of that regulation, by derogating from the rule of the law of the Member State of the opening of the proceedings, allows the law of the Member State on whose territory the asset concerned is situated to be applied to the right in rem of a creditor or a third party in respect of certain assets belonging to the debtor (see, to that effect, judgments of 5 July 2012, ERSTE Bank Hungary, C‑527/10, EU:C:2012:417, paragraphs 40 to 42, and of 16 April 2015, Lutz, C‑557/13, EU:C:2015:227, paragraph 27).
20 So far as health inspections carried out at frontiers are concerned, the Court has already held that, as a result in particular of the delays inherent in the inspections and the additional transport costs which the trader may incur thereby, the inspections in question are likely to make imports or exports more difficult or more costly (see the judgment in Case 35/76 Simmenthal v Italian Minister for Finance [1976] ECR 1871, paragraph 7).
0
10,046
33 It may also be recalled that, although, in certain circumstances, in particular where the Commission intends to apply new guidelines on the method of setting fines, and provided that that does not mean that it anticipates its decision on the objections in an inappropriate manner, it may be desirable that the Commission should specify the way in which it proposes to employ the imperative criteria of the gravity and the duration of the infringement when determining the amount of the fines, the fact remains that the right to be heard does not cover such elements related to the method for determining the amount of the fines (judgment of 28 June 2005, Dansk Rørindustri and Others v Commission, C‑189/02 P, C‑202/02 P, C‑205/02 P to C‑208/02 P and C‑213/02 P, EU:C:2005:408, paragraphs 438 and 439).
71. As stated in recital 10 in the preamble thereto, the objective of Directive 2004/48 is to approximate the legislative systems of the Member States as regards the means of enforcing intellectual property rights so as to ensure a high, equivalent and homogeneous level of protection in the internal market.
0
10,047
49. It follows, secondly, from the Court’s case-law that a restrictive measure such as that at issue in the main proceedings goes beyond what is necessary to attain the essential part of the objectives pursued in a situation in which the non-resident subsidiary has exhausted the possibilities available in its State of residence of having the losses taken into account (see, to that effect, Marks & Spencer , paragraph 55). It is for the parent company to show that that is the case (see, to that effect, Marks & Spencer , paragraph 56).
37. Or, la Cour a déjà jugé que les contrats d’échange, dans lesquels la contrepartie est par définition en nature, et les opérations pour lesquelles la contrepartie est monétaire sont, du point de vue économique et commercial, deux situations identiques (arrêt Orfey Balgaria, précité, point 35, ainsi que, en ce sens, arrêt du 3 juillet 1997, Goldsmiths, C‑330/95, Rec. p. I‑3801, points 23 et 25).
0
10,048
39. With regard to the concept of ‘data-processing’, the first paragraph of Chapter I of the Explanatory Note to the HS concerning heading 8471 of the CN provides that such processing consists in handling information of all kinds, in pre-established logical sequences and for a specific purpose or purposes. Moreover, in the light both of the general scheme of that explanatory note and its context, it is apparent that that concept must be understood as involving, in principle, the exploitation of data, such as recording, modifying, storing, converting or publishing that data (see judgment in Data I/O , C‑370/08, EU:C:2010:284, paragraph 35).
17. Since the main case is not covered by Article 39 EC, it is appropriate to rule on the applicability of Article 18 EC.
0
10,049
28. Accordingly, a question referred for a preliminary ruling by a national court is inadmissible where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see to that effect, inter alia, Case C‑379/98 PreussenElektra [2001] ECR I‑2099, paragraph 39, and Case C‑390/99 Canal Satélite Digital [2002] ECR I‑607, paragraph 19).
39 Nevertheless, the Court has also stated that, in exceptional circumstances, it can examine the conditions in which the case was referred to it by the national court, in order to assess whether it has jurisdiction (see, to that effect, Case 244/80 Foglia [1981] ECR 3045, paragraph 21). The Court may refuse to rule on a question referred for a preliminary ruling by a national court only where it is quite obvious that the interpretation of Community law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see, inter alia, Bosman, paragraph 61; Case C-36/99 Idéal Tourisme [2000] ECR I-6049, paragraph 20; Case C-322/98 Kachelmann [2000] ECR I-7505, paragraph 17).
1
10,050
45. It should be borne in mind, first of all, that certain benefits coming within the specific scope of Regulation No 1408/71 have been held by the Court also to constitute social benefits or advantages subject to the principle of equal treatment on grounds of nationality under other provisions of EU law relating to the free movement of persons (see, to that effect, Martínez Sala , paragraph 27).
27 It must be added that, since Regulation No 1612/68 is of general application regarding the free movement of workers, Article 7(2) thereof may be applied to social advantages which at the same time fall specifically within the scope of Regulation No 1408/71 (Case C-111/91 Commission v Luxembourg [1993] ECR I-817, paragraph 21).
1
10,051
40 It should be recalled that the Court has held that the Community institutions have a broad discretion to organize their departments to suit the tasks entrusted to them and to assign the staff available to them in the light of such tasks, provided such assignment conforms with the principle of assignment to an equivalent post (see Lux v Court of Auditors, cited above, paragraph 17, and Case 19/87 Hecq v Commission [1988] ECR 1681, paragraph 6).
38 In the case at issue, the Finnish Government correctly points out that the only foreseeable reuses of leftover stone in its existing state, for example in embankment work or in the construction of harbours and breakwaters, necessitate, in most cases, potentially long-term storage operations which constitute a burden to the holder and are also potentially the cause of precisely the environmental pollution which Directive 75/442 seeks to reduce. The reuse is therefore not certain and is only foreseeable in the longer term, with the result that the leftover stone can only be regarded as extraction residue which its holder `intends or is required to discard' within the meaning of Directive 75/442, and thus falls within the scope of head Q 11 of Annex I to that directive.
0
10,052
90 It must, in that regard, be observed that the first sentence of Article 15(1) of Directive 2002/58 provides that the objectives pursued by the legislative measures that it covers, which derogate from the principle of confidentiality of communications and related traffic data, must be ‘to safeguard national security — that is, State security — defence, public security, and the prevention, investigation, detection and prosecution of criminal offences or of unauthorised use of the electronic communication system’, or one of the other objectives specified in Article 13(1) of Directive 95/46, to which the first sentence of Article 15(1) of Directive 2002/58 refers (see, to that effect, judgment of 29 January 2008, Promusicae, C‑275/06, EU:C:2008:54, paragraph 53). That list of objectives is exhaustive, as is apparent from the second sentence of Article 15(1) of Directive 2002/58, which states that the legislative measures must be justified on ‘the grounds laid down’ in the first sentence of Article 15(1) of that directive. Accordingly, the Member States cannot adopt such measures for purposes other than those listed in that latter provision.
19. According to settled case-law, in the interests of legal certainty and ease of verification, the decisive criterion for the classification of goods for customs tariff purposes is in general to be found in their objective characteristics and properties as defined in the wording of the relevant heading of the CN and of the notes to the sections or chapters (Case C-396/02 DFDS [2004] ECR I-8439, paragraph 27; Case C-495/03 Intermodal Transports [2005] ECR I‑0000, paragraph 47).
0
10,053
74. In addition, in paragraph 74 of Melki and Abdeli , the Court already acknowledged that national legislation could confer a specific power on police authorities to carry out identity checks limited to a border area without being in breach of Article 21(a) of Regulation No 562/2006, provided that certain detailed rules and limitations are laid down and complied with.
47. Finally, for the purposes of classification under the appropriate heading, it should be recalled that the intended use of a product may constitute an objective criterion for classification if it is inherent to the product, and that inherent character must be capable of being assessed on the basis of the product’s objective characteristics and properties (see judgment in Olicom , C‑142/06, EU:C:2007:449, paragraph 18).
0
10,054
37. It is settled case-law that it is solely for the national court before which the dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court. Consequently, where the questions submitted by the national court concern the interpretation of Community law, the Court of Justice is, in principle, bound to give a ruling. The Court may refuse to rule on a question referred for a preliminary ruling by a national court only where it is quite obvious that the interpretation of Community law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see, inter alia , Case C-415/93 Bosman [1995] ECR I-4921, paragraphs 59 to 61, Case C-36/99 Idéal tourisme [2000] ECR I-6049, paragraph 20, and Case C-379/98 PreussenElektra [2001] ECR I-2099, paragraphs 38 and 39).
Il résulte d’ailleurs de la jurisprudence de la Cour que les communes sont tenues de respecter ces mêmes règles et peuvent être tenues soit de procéder elles-mêmes au traitement des déchets provenant de décharges situées sur leur territoire, soit de le faire faire par un négociant, un établissement ou une entreprise effectuant des opérations de traitement des déchets ou par un collecteur de déchets privés ou public et qu’il appartient à l’État membre en question d’adopter les mesures nécessaires pour assurer que les communes respectent leurs obligations (voir, en ce sens, arrêt du 16 juillet 2015, Commission/Slovénie, C‑140/14, non publié, EU:C:2015:501, points 95 et 96).
0
10,055
33. Secondly, it should be noted, on the one hand, that the Court has already held that use of a trade mark to inform the public that the advertiser is specialised in the sale, or that he carries out the repair and maintenance, of products bearing that trade mark which have been marketed under that mark by its owner or with his consent, constitutes a use indicating the intended purpose of a product within the meaning of Article 6(1)(c) of Directive 89/104 (see BMW , paragraphs 54 and 58 to 63). That information is necessary in order to preserve the system of undistorted competition in the market for that product or service.
37. À cet égard, il y a lieu de relever que le fait que la Commission a détaillé, dans son mémoire en réplique, le grief qu’elle avait déjà fait valoir de manière plus générale dans la requête n’a pas modifié l’objet du manquement allégué et n’a donc eu aucune incidence sur la portée du litige (voir, en ce sens, arrêt Commission/Portugal, C‑543/08, EU:C:2010:669, point 23).
0
10,056
51 In the second place, the criteria for distinguishing simple or ordinary products from those serving a medical purpose include the method of manufacture of the product concerned and the specificity of its purpose (see, to that effect, judgment of 7 November 2002, Lohmann and Medi Bayreuth, C‑260/00 to C‑263/00, EU:C:2002:637, paragraph 39).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
10,057
25. It is clear from that case-law and from the judgments in Case C-216/97 Gregg [1999] ECR I-4947, paragraph 20, and Fischer , that the identity of the manufacturer or the provider of the s ervices and the legal form by means of which they exercise their activities are, as a rule, irrelevant in assessing whether products or services supplied are comparable.
29. It is for the Court, in each case, in the light of the circumstances of the case before it and the degree of persuasion and deterrence which appears to it to be required, to determine the financial penalties appropriate for making sure that the judgment which previously established the breach is complied with as swiftly as possible and preventing similar infringements of European Union law from recurring (see Commission v France , paragraph 59).
0
10,058
24 Similarly, the fact that the service or contract in question has been contracted out or awarded by a public body cannot exclude application of Directive 77/187 if neither the activity of providing a home-help service to persons in need nor the activity of providing surveillance involves the exercise of public authority (see, to this effect, Case C-298/94 Henke [1996] ECR I-4989). Furthermore, Directive 77/187 covers any person who is protected as an employee under national labour law (see Case 105/84 Danmols Inventar [1985] ECR 2639, paragraph 27, and Redmond Stichting, cited above, paragraph 18) and it is not contested that such is the case with the employees concerned in these cases.
53. It should also be noted that the Court has held that, since the Treaty does not extend freedom of establishment to third countries, it is important to ensure that the interpretation of Article 63(1) TFEU as regards relations with third countries does not enable economic operators who do not fall within the limits of the territorial scope of freedom of establishment to profit from that freedom (judgment in Test Claimants in the FII Group Litigation , EU:C:2012:707, paragraph 100).
0
10,059
62. The Court pointed out in that context that that service owes a general obligation of diligence when verifying the legality of payments made by it that are borne by the European Union budget, given that the Member States must observe the obligation of general diligence under Article 4(3) EU, an obligation which entails that they must take steps to rectify irregularities promptly. In those circumstances, providing Member States with the possibility of granting the public service a much longer period within which to act than that laid down in the first subparagraph of Article 3(1) of Regulation No 2988/95 could, in a certain way, encourage inertia on the part of the national authorities in bringing proceedings in respect of ‘irregularities’ within the meaning of Article 1 of Regulation No 2988/95, whilst exposing operators, firstly, to a long period of legal uncertainty and, secondly, to the risk of no longer being in a position to prove at the end of such a period that the transactions in question were lawful (see, to that effect, judgment in Ze Fu Fleischhandel and Vion Trading , EU:C:2011:282, paragraphs 44 and 45).
15 It must first be observed in that regard that the German rules on insurance neither require nor favour the conclusion of any unlawful agreement, decision or concerted practice by insurance intermediaries, since the prohibition which they lay down is a self-contained one.
0
10,060
48. The Court of Justice alone therefore has jurisdiction to determine that an act of the European Union, such as Directive 2008/101, is invalid (see Case 314/85 Foto‑Frost [1987] ECR 4199, paragraph 17; Joined Cases C‑143/88 and C‑92/89 Zuckerfabrik Süderdithmarschen and Zuckerfabrik Soest [1991] ECR I‑415, paragraph 17; Case C‑6/99 Greenpeace France and Others [2000] ECR I‑1651, paragraph 54; IATA and ELFAA , paragraph 27; and Joined Cases C‑188/10 and C‑189/10 Melki and Abdeli [2010] ECR I‑5667, paragraph 54). 1. The international treaties relied upon
59. The same interpretation must be adopted a fortiori with respect to Directive 2004/38, which amended Regulation No 1612/68 and repealed the earlier directives on freedom of movement for persons. As is apparent from recital 3 in the preamble to Directive 2004/38, it aims in particular to ‘strengthen the right of free movement and residence of all Union citizens’, so that Union citizens cannot derive less rights from that directive than from the instruments of secondary legislation which it amends or repeals.
0
10,061
41 Second, the financial consequences which might ensue for a Member State from a preliminary ruling have never in themselves justified limiting the temporal effect of such a ruling (see, in particular, Joined Cases C-367/93 to C-377/93 Roders and Others [1995] ECR I-2229, paragraph 48, Case C-137/94 R v Secretary of State for Health, ex parte Richardson [1995] ECR I-3407, paragraph 37, and Joined Cases C-197/94 and C-252/94 Bautiaa and Société Française Maritime [1996] ECR I-505, paragraph 55).
143. The specific prohibition of discrimination in subparagraph (c) of the second paragraph of Article 82 EC forms part of the system for ensuring, in accordance with Article 3(1)(g) EC, that competition is not distorted in the internal market. The commercial behaviour of the undertaking in a dominant position may not distort competition on an upstream or a downstream market, in other words between suppliers or customers of that undertaking. Co-contractors of that undertaking must not be favoured or disfavoured in the area of the competition which they practise amongst themselves.
0
10,062
35. The reasoning followed in the cited judgments of the Corte suprema di cassazione is itself based on a premiss which is a mere presumption, namely that indirect taxes are in principle passed on by subsequent sales by economic operators where they have the chance. The other factors, if any, taken into account, namely the commercial nature of the taxpayer's business, the fact that its financial situation is not parlous and the levying of the tax in question throughout the national territory for an appreciable period without objection, permit the conclusion that an undertaking which has carried on its business in such a context has in fact passed on the charges in question only if one relies on the premiss that all economic operators act thus, save in special circumstances such as the absence of one or other of those factors. However, as the Court has already held (see San Giorgio , cited above, paragraphs 14 and 15; Joined Cases 331/85, 376/85 and 378/85 Bianco and Girard [1988] ECR I-1099, paragraph 17; Commission v Italy , cited above, paragraph 7, and Comateb and Others , paragraph 25), and for the economic reasons pointed out by the Advocate General in points 73 to 80 of his Opinion, such a premiss is unjustified in a certain number of situations and is merely a presumption which cannot be accepted in the context of the examination of claims for repayment of indirect taxes contrary to Community law.
41 As regards the supervision of Member States' compliance with their obligations under Articles 92 and 93 of the Treaty, the national courts and the Commission fulfil complementary and separate roles.
0
10,063
41. Consequently, the manufacturing processes of a product are decisive only when a tariff heading expressly so provides (see Weber , paragraph 15).
99. In that connection, the Court has held that the individuals harmed have a right to reparation where three conditions are met: the rule of EU law infringed must be intended to confer rights on them; the breach of that rule must be sufficiently serious; and there must be a direct causal link between the breach and the loss or damage sustained by the individuals (see, to that effect, Transportes Urbanos y Servicios Generales , EU:C:2010:39, paragraph 30).
0
10,064
22 Thus, Portuguese legislation on airport taxes must comply with the provisions of Regulation No 2408/92 as interpreted in the light of the general principle of freedom to provide services enshrined in Article 59 of the Treaty. Indeed, another purpose of that regulation is to define the conditions for applying that principle in the air transport sector, so that all matters of market access are dealt with in the same regulation (Case C-361/98 Italy v Commission [2001] ECR I-385, paragraph 32). Restriction of the freedom to provide services
43. Thus, those requirements apply not only with regard to asylum seekers present in the territory of the Member State responsible pending that State’s decision on their application for asylum but also to asylum seekers awaiting a decision on which Member State will be held responsible for their application.
0
10,065
49. Although the time-limits prescribed by those articles are mandatory (see, to that effect, Case C-356/97 Molkereigenossenschaft Wiedergeltingen [2000] ECR I-5461, paragraphs 38 to 40), the fact remains that they do not preclude the competent authorities of a Member State from making after-the-event checks and corrections for the purpose of ensuring that that Member State’s production does not exceed the guaranteed global quantity allocated to it.
29. Or, il ne saurait être soutenu que, pour apprécier la légalité des motifs de refus d’accès à un document, invoqués par une institution sur le fondement d’une exception dont l’applicabilité n’est pas contestée, le Tribunal soit obligé d’ordonner systématiquement la production de l’intégralité du document dont l’accès est demandé.
0
10,066
17. On this point, the Court has also stated on numerous occasions that a benefit may be regarded as a social security benefit in so far as it is granted, without any individual and discretionary assessment of personal needs, to recipients on the basis of a legally defined position and provided that it relates to one of the risks expressly listed in Article 4(1) of Regulation No 1408/71 (see, inter alia, Hoeckx , paragraphs 12 to 14; Commission v Luxembourg , paragraph 29, and Celozzi , paragraph 17).
67. En raison du changement majeur de circonstances mentionné au point 65 du présent arrêt, l’appréciation portée par la Commission sur ces régimes d’aides ne peut donc être considérée comme préjugeant de celle qui aurait été portée sur un régime d’aides comprenant des mesures similaires, mais qui aurait trouvé à s’appliquer dans un contexte économique radicalement différent de celui que la Commission a pris en compte dans le cadre de son appréciation. Il s’ensuit que la compatibilité avec le marché intérieur du nouveau régime d’aides ayant fait l’objet d’une demande adressée au Conseil par la Hongrie au titre de l’article 108, paragraphe 2, troisième alinéa, TFUE doit être évaluée au terme d’une appréciation individuelle distincte de celle des régimes mentionnés au point 16 du présent arrêt, effectuée en prenant en considération les circonstances économiques pertinentes au moment où ces aides ont été accordées (voir, en ce sens, arrêts du 3 octobre 1991, Italie/Commission, C‑261/89, Rec. p. I‑4437, point 21, ainsi que du 21 juillet 2011, Freistaat Sachsen et Land Sachsen-Anhalt/Commission, C‑459/10 P, Rec. p. I‑109, point 48).
0
10,067
84. According to settled case-law, areas which have not been classified as SPAs but should have been so classified continue to fall under the regime governed by the first sentence of Article 4(4) of the Birds Directive, since otherwise the protection objectives of that directive, as expressed in the ninth recital in the preamble thereto, could not be achieved (see Case C-355/90 Commission v Spain , paragraph 22, and Case C‑374/98 Commission v France [2000] ECR I‑10799, paragraphs 47 and 57).
65. Il y a lieu de rappeler que les juridictions de l’Union doivent, conformément aux compétences dont elles sont investies en vertu du traité, assurer un contrôle, en principe complet, de la légalité de l’ensemble des actes de l’Union au regard des droits fondamentaux faisant partie intégrante de l’ordre juridique de l’Union. Cette exigence est expressément consacrée à l’article 275, second alinéa, TFUE (voir arrêt du 18 juillet 2013, Commission e.a./Kadi, C‑584/10 P, C‑593/10 P et C‑595/10 P, ci-après l’«arrêt Kadi II», point 97).
0
10,068
31. Thus, regarding, first, the arguments based on recitals 14 and 19 in the preamble to Regulation No 6/2002, which use the expressions ‘the existing design corpus’ and ‘in comparison with other designs’, it should be borne in mind that the preamble to a Community act has no binding legal force and cannot be relied on either as a ground for derogating from the actual provisions of the act in question or for interpreting those provisions in a manner clearly contrary to their wording ( Deutsches Milch-Kontor , C‑136/04, EU:C:2005:716, paragraph 32 and the case‑law cited).
51. Par conséquent, il y a lieu de déclarer irrecevable la demande de substitution de motifs de la Commission. Sur les dépens
0
10,069
23 On that point, it is sufficient to recall that, at paragraph 26 of its judgment in Piageme II, the Court of Justice held that consumer protection is not ensured by measures other than labelling such as, for example, information supplied at the sales point or as part of wide-ranging advertising campaigns.
35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71.
0
10,070
59. In any event, the restrictions on the fundamental freedom enshrined in Article 49 EC which arise specifically from the procedures for the grant of a licence to a single operator or for the renewal thereof, such as those at issue in the main proceedings, may be regarded as being justified if the Member State concerned decides to grant a licence to, or renew the licence of, a public operator whose management is subject to direct State supervision or a private operator whose activities are subject to strict control by the public authorities (see, to that effect, Case C‑124/97 Läärä and Others [1999] ECR I‑6067, paragraphs 40 and 42, and Liga Portuguesa de Futebol Profissional and Bwin International , paragraphs 66 and 67).
89. In paragraph 41 of the judgment in Brey (EU:C:2013:565), the Court confirmed that Article 70 of Regulation No 883/2004, which defines the term ‘special non-contributory cash benefits’, is not intended to lay down the conditions creating the right to those benefits. It is thus for the legislature of each Member State to lay down those conditions.
0
10,071
34. On the other hand, and to the extent to which the assets of the company are defined as all the property which the members have contributed, together with any increase in its value (see, to that effect, Case C-38/88 Siegen [1990] ECR I-1447, paragraph 12), the ‘increase in the assets’ within the meaning of Article 4(2)(b) of the Directive includes, in principle, every kind of increase in the net assets of a capital company. Thus, the Court has described as an ‘increase in the assets’ within the meaning of that provision, for example, a transfer of profits (see Case C-49/91 Weber Haus [1992] ECR I-5207, paragraph 10), an interest-free loan (see, in particular, Case C-392/00 Norddeutsche Gesellschaft zur Beratung und Durchführung von Entsorgungsaufgaben bei Kernkraftwerken [2002] ECR I‑7397, paragraph 18), an absorption of losses (see Siegen , paragraph 13), and the waiver of a claim (Case C‑15/89 Deltakabel [1991] ECR I-241, paragraph 12).
42. It must be held that the wording of Article 22(1)(a) of Regulation No 1698/2005 which refer to ‘persons who … are setting up for the first time on an agricultural holding as head of the holding’ does not prejudge the legal form, corporate or not, taken by such a holding (see, by analogy, Case C-162/91 Tenuta il Bosco [1992] ECR I-5279, paragraph 12).
0
10,072
38. En conséquence, selon une jurisprudence constante de la Cour, l’État membre destinataire d’une décision l’obligeant à récupérer des aides illégales est tenu, en vertu de l’article 288 TFUE, de prendre toutes les mesures propres à assurer l’exécution de cette décision. Il doit parvenir à une récupération effective des sommes dues (arrêts du 5 octobre 2006, Commission/France, C‑232/05, Rec. p. I‑10071, point 42, et Commission/Pologne, précité, point 55).
67. Heading 8528 covers, inter alia, reception apparatus for television, whether or not incorporating sound or video recording apparatus. Subheading 8528 71 13 covers apparatus for television, whether or not incorporating sound or video recording apparatus, which are not designed to incorporate a video display or screen, with a microprocessor incorporating a modem for gaining access to the internet, and having a function of interactive information exchange, capable of receiving television signals.
0
10,073
47. First, it follows from the wording of that provision that the contracting authority is obliged, when examining tenders which are abnormally low, to request the tenderer to furnish the necessary explanations to prove that those tenders are genuine (see, to that effect, the judgment in SAG ELV Slovensko and Others , C‑599/10, EU:C:2012:191, paragraph 28).
42. In order to assess whether the persons concerned are engaged in the same or similar work for the purposes of the framework agreement, it must first be determined, in accordance with clauses 3(2) and 4(1) of that agreement, whether, in the light of a number of factors, such as the nature of the work, training requirements and working conditions, those persons can be regarded as being in a comparable situation (order of 18 March 2011 in Case C-273/10 Montoya Medina , paragraph 37; Rosado Santana , paragraph 66; and order of 9 February 2012 in Case C-556/11 Lorenzo Martínez , paragraph 43).
0
10,074
37 With regard to Directive 95/46, it should be remembered that, as is apparent from Article 1 and recital 10, that directive seeks to ensure a high level of protection of the fundamental rights and freedoms of natural persons, in particular their right to privacy, with respect to the processing of personal data (see judgment of 13 May 2014, Google Spain and Google, C‑131/12, EU:C:2014:317, paragraph 66 and the case-law cited).
9 HOWEVER , AT NO POINT IN THE STATEMENT OF THE REASONS ON WHICH THE DECISION AT ISSUE IS BASED IS EXPRESS REFERENCE MADE TO THE INVESTIGATION IN QUESTION . NOR DOES IT APPEAR THAT THE COMMISSION RELIED BY IMPLICATION ON THIS PART OF THE FILE . IN SO FAR AS THE COMMISSION DOES REFER IN ITS DECISION TO THE DISCOUNT POLICY OF MICHELIN NV ' S COMPETITORS , IT DOES SO IN GENERAL STATEMENTS WHICH MICHELIN NV HAS NOT CHALLENGED AT ANY STAGE AND WHICH MOREOVER ARE IRRELEVANT FOR THE PURPOSES OF ASSESSING MICHELIN NV ' S CONDUCT . THE INVESTIGATION IN QUESTION WAS NOT TAKEN INTO CONSIDERATION IN THE PROCEDURE BEFORE THE COURT EITHER .
0
10,075
32. Directive 80/987 is intended to guarantee employees a minimum level of protection under European Union law in the event of the insolvency of their employer (see, inter alia, Joined Cases C‑6/90 and C‑9/90 Francovich and Others [1991] ECR I‑5357, paragraph 3, and Case C-69/08 Visciano [2009] ECR I‑6741, paragraph 27), without prejudice, in accordance with its Article 9, to more favourable provisions which the Member States may apply or introduce (see, to that effect, Case C‑160/01 Mau [2003] ECR I‑4791, paragraph 32, and Case C‑278/05 Robins and Others [2007] ECR I‑1053, paragraph 40).
56. Il s’ensuit que les produits en cause tombent sous l’interdiction prévue audit article 6, paragraphe 1, premier alinéa, de sorte que les États membres ne peuvent en empêcher ou en restreindre la libre circulation, la mise sur le marché ou l’utilisation sur leur territoire.
0
10,076
26. While it is true that the grounds of the judgment in Placanica and Others refer solely to the objective of crime prevention in the betting and gaming sector, whereas, in the present case, the Netherlands legislation is also designed to curb gambling addiction, the fact remains that those two objectives must be considered together, since they relate both to consumer protection and to the preservation of public order (see, to that effect, Case C‑275/92 Schindler [1994] ECR I‑1039, paragraph 58; Case C‑124/97 Läärä and Others [1999] ECR I‑6067, paragraph 33; and Case C‑67/98 Zenatti [1999] ECR I‑7289, paragraph 31).
30 It is also settled law that discrimination can arise only through the application of different rules to comparable situations or the application of the same rule to different situations.
0
10,077
25. According to settled case-law, the need for uniform application and, accordingly, for uniform interpretation of an EU measure makes it impossible to consider one version of the text in isolation, but requires that it be interpreted on the basis of both the real intention of its author and the aim which the latter seeks to achieve, in the light, in particular, of the versions in all languages (see, inter alia, Case 29/69 Stauder [1969] ECR 419, paragraph 3; Joined Cases C‑261/08 and C‑348/08 Zurita García and Choque Cabrera [2009] ECR I‑10143, paragraph 54; and Case C‑473/08 Eulitz [2010] ECR I‑0000, paragraph 22).
3 WHEN A SINGLE DECISION IS ADDRESSED TO ALL THE MEMBER STATES THE NECESSITY FOR UNIFORM APPLICATION AND ACCORDINGLY FOR UNIFORM INTERPRETATION MAKES IT IMPOSSIBLE TO CONSIDER ONE VERSION OF THE TEXT IN ISOLATION BUT REQUIRES THAT IT BE INTERPRETED ON THE BASIS OF BOTH THE REAL INTENTION OF ITS AUTHOR AND THE AIM HE SEEKS TO ACHIEVE, IN THE LIGHT IN PARTICULAR OF THE VERSIONS IN ALL FOUR LANGUAGES .
1
10,078
42. The periods of residence as set out in the two indents of the first paragraph of Article 7, if they are not to be rendered totally ineffective, require that a concomitant right of residence for the duration of those periods be acknowledged for the members of the family of a Turkish worker authorised to join him in the host Member State (see Kadiman , paragraph 29, and Bozkurt , paragraphs 31 and 36). The refusal to confer such a right would render meaningless the authorisation granted by the Member State concerned to a member of the family of a migrant Turkish worker to join that worker and would constitute the very negation of the opportunity thus provided to the person concerned to reside in the territory of the host Member State.
29 Next, the specific periods of legal residence referred to in the first paragraph of Article 7 necessarily imply the existence, as regards the members of the family of a Turkish worker who are authorized to join him in the host Member State, of a right of residence during such periods, since the effect of withholding such a right would be to negate the possibility offered to the persons concerned of residing in that Member State. Moreover, without a right of residence, the authorization granted to the family members concerned in order to join the Turkish worker in the territory of the host Member State would itself be rendered entirely inoperative.
1
10,079
35. In that context, it is, if necessary, for the competent national courts to ensure that the transaction is not a wholly artificial arrangement which does not reflect economic reality and is set up with the sole aim of obtaining a tax advantage (see, to that effect, Case C-504/10 Tanoarch [2011] ECR I-10853, paragraph 51 and the case-law cited).
35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71.
0
10,080
46. Such penalties must not, however, go further than is necessary to attain those objectives (see, to that effect, Joined Cases C-95/07 and C-96/07 Ecotrade [2008] ECR I-3457, paragraphs 65 to 67, and Case C-284/11 EMS-Bulgaria Transport [2012] ECR, paragraph 67).
65. The same is true of Article 22(7) and (8) of the Sixth Directive, pursuant to which the Member States are to take the necessary measures to ensure that taxable persons comply with their obligations relating to declaration and payment or impose other obligations which they deem necessary for the correct collection of the tax and for the prevention of evasion.
1
10,081
38. The mere fact that a Member State has opted for a system of protection which differs from that adopted by another Member State cannot affect the assessment of the need for, and proportionality of, the provisions enacted to that end. Those provisions must be assessed solely by reference to the objectives pursued by the competent authorities of the Member State concerned and the level of protection which they seek to ensure ( Liga Portuguesa de Futebol Profissional and Bwin International , paragraph 58).
16 It suffices on this point to emphasize that, under the system established by Article 169 of the Treaty, the Commission enjoys a discretionary power as to whether it will bring an action for failure to fulfil obligations and it is not for the Court to judge whether that discretion was wisely exercised .
0
10,082
14 In paragraphs 7 and 8 of its judgment in Case 80/70 Defrenne [1971] ECR 445 the Court held that the concept of pay could not cover social security schemes or benefits, such as, for example, retirement pensions, directly governed by legislation without any element of agreement within the undertaking or the occupational branch concerned, which are obligatorily applicable to general categories of workers. Those schemes assure for the workers the benefit of a legal scheme, the financing of which workers, employers and possibly the public authorities contribute in a measure determined less by the employment relationship between the employer and the worker than by considerations of social policy.
36. The decisive criterion for the customs classification of goods under the common customs tariff must be sought in the objective characteristics and properties of the products at the time of their presentation for customs clearance. The objective characteristics and properties of products must be capable of being assessed at the time of customs clearance ( Foods Import , C‑38/95, EU:C:1996:488, paragraph 17, and Medion and Canon Deutschland EU:C:2007:553, paragraph 36).
0
10,083
50 In those circumstances jurisdiction can, in such a case, be determined solely in accordance with Article 2 of the Brussels Convention, which provides a certain and reliable criterion (Case 32/88 Six Constructions [1989] ECR 341, paragraph 20).
34 According to settled case-law, a link with EU law exists in regard to nationals of one Member State lawfully resident in the territory of another Member State (judgment of 2 October 2003, Garcia Avello, C‑148/02, EU:C:2003:539, paragraph 27). That is the case as regards the applicant in the main proceedings, who is a Romanian national and is resident in the territory of the Federal Republic of Germany, of which he is also a national.
0
10,084
91 On the other hand, it must be borne in mind that it is not for the Court of Justice, when ruling on questions of law in the context of an appeal, to substitute, on grounds of fairness, its own assessment for that of the General Court exercising its unlimited jurisdiction to rule on the amount of fines imposed for infringements of EU law (judgments of 28 June 2005, Dansk Rørindustri and Others v Commission, C‑189/02 P, C‑202/02 P, C‑205/02 P to C‑208/02 P and C‑213/02 P, EU:C:2005:408, paragraph 245, and of 11 July 2013, Gosselin Group v Commission, C‑429/11 P, not published, EU:C:2013:463, paragraph 87).
84. In paragraphs 88 to 90 of that John Deere judgment, the Court confirmed the general premiss on which the Court of First Instance based its reasoning, namely that: ─ in principle, where there is a truly competitive market, transparency between traders is likely to lead to intensification of competition between suppliers, since the fact that in such a situation a trader takes into account information on the operation of the market, made available to him under the information exchange system, in order to adjust his conduct on the market, is not likely, having regard to the atomised nature of the supply, to reduce or remove for the other traders all uncertainty about the foreseeable nature of his competitors' conduct; ─ however, on a highly concentrated oligopolistic market, the exchange of market information is liable to enable undertakings to be aware of the market positions and strategies of their competitors and thus to impair appreciably the competition which exists between traders.
0
10,085
32 Although the Court has held that the Commission may withdraw a decision to take no further action on a complaint regarding alleged unlawful aid in order to remedy illegality affecting that decision (judgment of 16 December 2010, Athinaïki Techniki v Commission, C‑362/09 P, EU:C:2010:783, paragraph 70), the adoption of a purely confirmatory decision cannot be regarded as being such a withdrawal.
17 NATIONAL RULES OR PRACTICES DO NOT FALL WITHIN THE EXCEPTION SPECIFIED IN ARTICLE 36 IF THE HEALTH AND LIFE OF HUMANS CAN AS EFFECTIVELY PROTECTED BY MEASURES WHICH DO NOT RESTRICT INTRA-COMMUNITY TRADE SO MUCH .
0
10,086
20. As the Court has consistently held, the average consumer normally perceives a mark as a whole and does not proceed to analyse its various details. Thus, in order to assess whether or not a trade mark has any distinctive character, the overall impression given by it must be considered (see, in relation to a word mark, Case C-104/00 P DKV v OHIM [2002] ECR I-7561, paragraph 24, and, in relation to a three-dimensional mark constituted by the shape of the goods themselves, Joined Cases C-468/01 P to C-472/01 P Procter & Gamble v OHIM [2004] ECR I-0000, paragraph 44).
38. By contrast, risks such as those linked to bad management or errors of judgment by the economic operator are not decisive for the purposes of classification as a public service contract or a service concession, since those risks are inherent in every contract, whether it be a public service contract or a service concession.
0
10,087
95. In addition, to make the reparation of loss or damage conditional upon the requirement that there must have been a prior finding by the Court of an infringement of Community law attributable to a Member State would be contrary to the principle of the effectiveness of Community law, since it would preclude any right to reparation so long as the presumed infringement had not been the subject of an action brought by the Commission under Article 169 of the Treaty and of a finding of an infringement by the Court. Rights arising for individuals out of Community provisions having direct effect in the domestic legal systems of the Member States cannot depend on the Commission ' s assessment of the expediency of taking action against a Member State pursuant to Article 169 of the Treaty or on the delivery by the Court of any judgment finding an infringement (see, to this effect, Joined Cases 314/81, 315/81, 316/81 and 83/82 Waterkeyn and Others [1982] ECR 4337, paragraph 16).
58 It is accordingly for the plaintiff to prove by any form of allowable evidence that the pay she receives from the Bank is less than that of her chosen comparator, and that she does the same work or work of equal value, comparable to that performed by him, so that prima facie she is the victim of discrimination which can be explained only by the difference in sex.
0
10,088
55 As regards the Member States’ discretion to impose such an obligation in their national legislation, it must be noted that, so far as concerns credit agreements which fall within the scope of Directive 2008/48, Member States may not adopt obligations for the parties to the agreement which are not provided for in that directive where the directive contains provisions harmonised in the area covered by those obligations (see, by analogy, judgment of 12 July 2012, SC Volksbank România, C‑602/10, EU:C:2012:443, paragraphs 63 and 64).
53. AGST relied solely on Mukand and Others v Council to claim that the conclusions therein apply to Regulation No 1599/1999, since stainless steel wires belong, just like stainless steel bars, in the category of so‑called ‘long’ products, and on the similarity between the two products in respect of the calculation of the alloy surcharge.
0
10,089
58 The Court took the view that the status of dependent member of a family, within the meaning of Article 10 of Regulation No 1612/68, did not presuppose a right to maintenance. If that were the case, the composition of the family that Article 10 provided for would depend on national legislation, which varies from one State to another, and that would lead to a lack of uniformity in the application of EU law. The Court therefore interpreted Article 10(1) and (2) of Regulation No 1612/68 as meaning that the status of dependent member of a family is the result of a factual situation. The person having that status is a member of the family who is supported by the worker and there is no need to determine the reasons for recourse to the worker’s support or to raise the question whether the person concerned is able to support himself by taking up paid employment. That interpretation is dictated by the principle that the provisions establishing the free movement of workers, which constitutes one of the foundations of the Union, must be construed broadly (see, to that effect, judgment of 18 June 1987, Lebon, 316/85, EU:C:1987:302, paragraphs 21 to 23).
50. In order to be consistent with the principle of proportionality, the prohibition must be appropriate for attaining the objective pursued and must not go beyond what is necessary to achieve it (see Unitymark and North Sea Fishermen’s Organisation , paragraph 56).
0
10,090
19. In that context, the Court has already had occasion to state that the expression ‘paid annual leave’ in Article 7(1) of Directive 2003/88 means that, for the duration of ‘annual leave’ within the meaning of that directive, remuneration must be maintained and that, in other words, workers must receive their normal remuneration for that period of rest (see Joined Cases C‑131/04 and C‑257/04 Robinson-Steele and Others [2006] ECR I‑2531, paragraph 50, and Schultz-Hoff and Stringer and Others , paragraph 58).
25 The Court has pointed out in this regard that, if an addressee of a decision decides to bring an action for annulment, the matter to be considered by the Community judicature relates only to those aspects of the decision which concern that addressee. Unchallenged aspects concerning other addressees, on the other hand, do not form part of the matter to be tried by the Community judicature (AssiDomän Kraft Products, cited above, paragraph 53).
0
10,091
25. That process may be regarded as complying with settled case-law of the Court of Justice, according to which, where capital goods are used both for business and for private purposes, the taxable person has the choice, for the purposes of VAT, of (i) allocating those goods wholly to the assets of his business, (ii) retaining them wholly within his private assets, thereby excluding them entirely from the system of VAT, or (iii) integrating them into his business only to the extent to which they are actually used for business purposes (see Case C‑434/03 Charles and Charles-Tijmens [2005] ECR I‑7037, paragraph 23 and case-law cited, and Case C‑72/05 Wollny [2006] ECR I‑8297, paragraph 21).
66. As regards the expectation which a taxable person might have as regards the opportunities for deduction which might act as an incentive for him to accept a rent of an amount which reflects those opportunities, it must be observed that it is not based on any provision of the Sixth Directive. Rather, Article 13(C) of the Sixth Directive allows the Member States to grant their taxable persons the right to opt for taxation of lettings of immovable property but also allows them to restrict the scope of that right or withdraw it. As we are dealing with a directive on fiscal matters, of which certain provisions, such as Article 13(C), give wide powers to the Member States, a legislative amendment adopted under the directive cannot be considered to be unforeseeable.
0
10,092
47. It must also be recalled that, according to the settled case-law of the Court of Justice, an appeal must indicate precisely the alleged flaws in the judgment which the appellant claims should be set aside, and also the legal arguments specifically advanced in support of that claim, failing which the latter is inadmissible (see, inter alia, Limburgse Vinyl Maatschappij and Others v Commission , paragraphs 497 and 618, and Dalmine v Commission , paragraph 153).
27. If the condition relating to ‘special reasons’ were to be interpreted differently in the various Member States, the same circumstances could give rise to prohibitions of further infringement or threatened infringement in some Member States and not in others. Consequently, the protection afforded to Community trade marks would not be uniform throughout the entire area of the Community.
0
10,093
67 However, it is only in circumstances where the action for annulment would unquestionably have been admissible that the Court has held that a person may not plead the invalidity of an act of the European Union before a national court (see, to that effect, judgments of 9 March 1994, TWD Textilwerke Deggendorf, C‑188/92, EU:C:1994:90, paragraphs 17 to 25; of 30 January 1997, Wiljo, C‑178/95, EU:C:1997:46, paragraphs 15 to 25; of 15 February 2001, Nachi Europe, C‑239/99, EU:C:2001:101, paragraphs 29 to 40; and of 22 October 2002, National Farmers’ Union, C‑241/01, EU:C:2002:604, paragraphs 34 to 39). In numerous other cases, the Court has held that it was not established that the action would unquestionably have been admissible (see, inter alia, to that effect, judgments of 23 February 2006, Atzeni and Others, C‑346/03 and C‑529/03, EU:C:2006:130, paragraphs 30 to 34; of 8 March 2007, Roquette Frères, C‑441/05, EU:C:2007:150, paragraphs 35 to 48; of 29 June 2010, E and F, C‑550/09, EU:C:2010:382, paragraphs 37 to 52; of 18 September 2014, Valimar, C‑374/12, EU:C:2014:2231, paragraphs 24 to 38; and of 5 March 2015, Banco Privado Português and Massa Insolvente do Banco Privado Português, C‑667/13, EU:C:2015:151, paragraphs 27 to 32).
37 Fourth, the Court stated, however, that it was for the national court to determine to what extent all provisions of national law, and more specifically, for the period after their entry into force, the provisions of a law adopted in order to implement Directive 82/76, could be interpreted after the date of entry into force of those provisions in the light of the wording and the purpose of that directive in order to achieve the result pursued by it (Carbonari, paragraph 49).
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10,094
47 It should be recalled here that the provisions of the FEU Treaty on the freedom of establishment, the freedom to provide services and the free movement of capital do not apply to a situation which is confined in all respects within a single Member State (see, to that effect, judgments of 20 March 2014, Caixa d’Estalvis i Pensions de Barcelona, C‑139/12, EU:C:2014:174, paragraph 42 and the case-law cited, and of 30 June 2016, Admiral Casinos & Entertainment, C‑464/15, EU:C:2016:500, paragraph 21 and the case-law cited).
32 That argument cannot be accepted. First, it is clear from Article 17(2) of the Sixth Directive that a taxable person may deduct only the VAT on the goods and services used for the purposes of his own taxable transactions. Second, in any event, the amount of VAT paid by the transferor on the costs incurred for the services acquired in order to carry out a transfer of a totality of assets or part thereof does not directly burden the various cost components of the transferee's taxable transactions, as required by Article 2 of the First Directive. Those costs do not form part of the costs of the output transactions which use the goods and services acquired.
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10,095
32. It follows from the foregoing that when there are obstacles to trade, or it is likely that such obstacles will emerge in the future, because the Member States have taken, or are about to take, divergent measures with respect to a product or a class of products, which bring about different levels of protection and thereby prevent the product or products concerned from moving freely within the Community, Article 95 EC authorises the Community legislature to intervene by adopting appropriate measures, in compliance with Article 95(3) EC and with the legal principles mentioned in the Treaty or identified in the case-law, in particular the principle of proportionality ( Arnold André , paragraph 34, and Swedish Match , paragraph 33).
36. Il convient de rappeler que, conformément aux articles 256, paragraphe 1, TFUE et 58, premier alinéa, du statut de la Cour de justice de l’Union européenne, le pourvoi est limité aux questions de droit. Le Tribunal est dès lors seul compétent pour constater et apprécier les faits pertinents ainsi que pour apprécier les éléments de preuve. L’appréciation de ces faits et de ces éléments de preuve ne constitue donc pas, sous réserve de leur dénaturation, une question de droit soumise, comme telle, au contrôle de la Cour dans le cadre d’un pourvoi (voir, notamment, arrêts du 18 juillet 2006, Rossi/OHMI, C‑214/05 P, Rec. p. I‑7057, point 26; Les Éditions Albert René/OHMI, précité, point 68, et du 2 septembre 2010, Calvin Klein Trademark Trust/OHMI, C‑254/09 P, non encore publié au Recueil, point 49).
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40. In that regard, it must be noted that while Directive 91/439 was repealed with effect from 19 January 2013 pursuant to the first paragraph of Article 17 of Directive 2006/126, a number of provisions of Directive 2006/126, such as Articles 2(1) and 11(4) thereof, became applicable from 19 January 2009 in accordance with the second paragraph of Article 18 of Directive 2006/126 (see, to that effect, judgment in Akyüz , C‑467/10, EU:C:2012:112, paragraph 31). That is not, however, the case as regards Article 11(2) of Directive 2006/126, which is not among the provisions mentioned in the second paragraph of Article 18 of that directive.
24. It follows that it is for the appellant to establish not only that it did not have access to certain exculpatory evidence, but also that it could have used that evidence for its defence.
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47 The Court must observe that, according to its case-law established in the context of the interpretation of both the provisions of the Treaty and those of the agreement establishing an association between the European Economic Community and Turkey (OJ 1973 C 133, p. 1), the right to the same treatment as nationals in regard to establishment, as defined by Article 44(3) of the Association Agreement, in wording similar or identical to that of Article 52 of the Treaty, does indeed mean that rights of entry and residence are conferred, as corollaries of the right of establishment, on Polish nationals wishing to pursue activities of an industrial or commercial character, activities of craftsmen, or activities of the professions in a Member State (Royer, cited above, paragraphs 31 and 32, and Case C-37/98 Savas [2000] ECR I-2927, paragraphs 60 and 63).
15 IN THIS RESPECT, IT CANNOT BE ACCEPTED THAT THE OBLIGATION OF AN INSURER MAY BE SUBSTITUTED FOR THE DIRECT OBLIGATION OF THE INSTITUTION UNDER THE SAID ARTICLE, THUS DEPRIVING THE BENEFICIARIES OF THEIR PARTICULAR LEGAL RIGHTS GUARANTEED BY THE STAFF REGULATIONS .
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17 It should also be noted that Article 177 of the Treaty, which is based on a clear separation of functions between national courts and this Court, does not allow this Court to review the reasons for which a reference is made. Consequently, a request from a national court may be rejected only if it is quite obvious that the interpretation of Community law or review of the validity of a rule of Community law sought by that court bears no relation to the actual facts of the case or to the subject-matter of the main action (Case C-446/93 SEIM v Subdirector-Geral das Alfândegas [1996] ECR I-73, paragraph 28).
49. The freedom to conduct a business includes, inter alia, the right for any business to be able to freely use, within the limits of its liability for its own acts, the economic, technical and financial resources available to it.
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49. However, the Court of Justice, which is called on to provide answers of use to the national court, may provide guidance based on the documents relating to the main proceedings and on the written and oral observations which have been submitted to it, in order to enable the national court to give judgment (Case C‑187/00 Kutz-Bauer [2003] ECR I-2741, paragraph 52, and Schönheit and Becker , paragraph 83).
37 Consequently, the reply to be given to the first and fourth questions should be that the importation of lottery advertisements and tickets into a Member State with a view to the participation by residents of that State in a lottery operated in another Member State relates to a "service" within the meaning of Article 60 of the Treaty and accordingly falls within the scope of Article 59 of the Treaty. The second and third questions
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