Unnamed: 0
int64 0
869k
| 0
stringlengths 36
32.8k
⌀ | 1
stringlengths 8
29.9k
| 2
int64 0
1
|
|---|---|---|---|
10,500 | 50
That difference in treatment is liable to discourage companies resident in Portugal from investing their capital in companies established in non-member States such as the Republic of Tunisia and the Republic of Lebanon. To the extent that the income from capital originating in non-member States receives less favourable tax treatment than dividends distributed by companies established in Portugal, the shares of companies established in non-member States are less attractive to investors residing in Portugal than those of companies with their seat in that Member State (see, to that effect, judgment of 12 December 2006, Test Claimants in the FII Group Litigation, C‑446/04, EU:C:2006:774, paragraph 64, and of 10 February 2011, Haribo Lakritzen Hans Riegel and Österreichische Salinen, C‑436/08 and C‑437/08, EU:C:2011:61, paragraph 80). | 59. That being clear, it must first be recalled that the Community Customs Code provides for the charging of customs duties on imports of products for military use, such as those at issue, from third countries. There is no provision of European Union customs legislation which, in respect of the period of imports at issue, namely from 1 January 1998 to 31 December 2002, provided for any specific exemption from customs duties on imports of products of that type. Consequently, in respect of that period, there was no express exemption from the obligation to make payment to the competent authorities of the duties which were payable, accompanied, as appropriate, by payment of default interest ( Commission v Greece , paragraph 47). | 0 |
10,501 | 46. In the judgments in BFI Holding (paragraph 49) and Agorà and Excelsior (paragraph 38), the Court held that the existence of significant competition may be an indication in support of the conclusion that there is no need in the general interest, not having an industrial or commercial character. In the circumstances of the case in the main proceedings, it is clear from the reference for the preliminary ruling that the criterion requiring the existence of significant competition is far from fulfilled. | 26 However, as the Greek Government has rightly pointed out, the use of the designation `dietary cheese' for products such as those in question in the main proceedings may give the consumer the impression that those products are covered by the designation `milk products' within the meaning of the Regulation when that is not the case, and the descriptions which UDL plans to place on their packaging are not likely to counteract that impression or to remove the ensuing risk of confusion. | 0 |
10,502 | 66. That said, the Court’s interpretation of Regulation No 1408/71 in response to the first question submitted for a preliminary ruling must be understood without prejudice to the solution which flows from the potential applicability of provisions of primary law (see, by way of analogy, Acereda Herrera , cited above, paragraph 38). The finding that a national measure may be consistent with a provision of a secondary law measure, in this case Regulation No 1408/71, does not necessarily have the effect of removing that measure from the scope of the Treaty’s provisions (see, to that effect, Case C‑158/96 Kohll [1998] ECR I‑1931, paragraph 25, and Case C‑372/04 Watts [2006] ECR I‑4325, paragraph 47). It follows that the applicability, as the case may be, of Articles 19 or 22 of Regulation No 1408/71 to a situation such as that at issue in the main proceedings does not of itself prevent the person concerned from claiming, pursuant to primary law, the payment of certain costs relating to care received in a care home situated in another Member State, under rules different to those provided for in those articles (see, by analogy, Case C‑368/98 Vanbraekel and Others [2001] ECR I‑5363, paragraphs 37 to 53, along with Watts , cited above, paragraph 48). | 12 The problems, in relation to the requirements of the Treaty, involved in the observance of copyright in musical works made available to the public through their performance are not the same as those which arise where the act of making a work available to the public is inseparable from the circulation of the physical medium on which it is recorded . In the former case the copyright owner and the persons claiming through him have a legitimate interest in calculating the fees due in respect of the authorization to present the work on the basis of the actual or probable number of performances, as the Court held in Case 62/79 Coditel v Ciné Vog Films (( 1980 )) ECR 881 . | 0 |
10,503 | 82. However, that case-law cannot be transposed in its entirety to movements of capital between Member States and non-member States, since such movements take place in a different legal context ( A , paragraph 60; Case C‑540/07 Commission v Italy [2009] ECR I‑10983, paragraph 69; Case C‑72/09 Établissements Rimbaud [2010] ECR I‑10659, paragraph 40; and Haribo Lakritzen Hans Riegel and Österreichische Salinen , paragraph 65). | 18. Here, it is apparent from the wording of headings 8703 and 8713 of the CN themselves that the difference between them results from the fact that the first covers means of transport for persons in general, whereas the second applies specifically to means of transport for disabled persons. | 0 |
10,504 | 55
It is appropriate therefore to distinguish that situation from one in which a purely quantitative threshold would lead, in practice, to an entire class of plans or programmes being exempted in advance from the requirement of environmental assessment under Directive 2001/42, even if those plans or programmes are likely to have significant effects on the environment (see, to that effect, judgment of 22 September 2011, Valčiukienė and Others, C‑295/10, EU:C:2011:608, paragraph 47 and the case-law cited). | 47. Consequently, a Member State which establishes a criterion which leads, in practice, to an entire class of plans being exempted in advance from the requirement of environmental assessment would exceed the limits of its discretion under Article 3(5) of Directive 2001/42, in conjunction with Article 3(2) and (3), unless all plans exempted could, on the basis of relevant criteria such as, inter alia, their objective, the extent of the territory covered or the sensitivity of the landscape concerned, be regarded as not being likely to have significant effects on the environment (see, to that effect, in respect of the margin of discretion accorded to Member States pursuant to Article 4(2) of Directive 85/337, Case C‑427/07 Commission v Ireland [2009] ECR I‑6277, paragraph 42 and the case-law cited). | 1 |
10,505 | 28. According to settled case-law, it is for the Court alone, where questions are formulated imprecisely, to extract from all the information provided by the national court or tribunal and from the documents in the main proceedings the points of European Union law which require interpretation, having regard to the subject-matter of those proceedings (Joined Cases C‑436/08 and C‑437/08 Haribo Lakritzen Hans Riegel and Österreichische Salinen [2011] ECR I‑0000, paragraph 32 and the case-law cited). | 12 LES ADAPTATIONS FIGURANT A L' ANNEXE I DE L' ACTE D' ADHESION FONT AINSI L' OBJET DE L' ACCORD ENTRE LES ETATS MEMBRES ET L' ETAT DEMANDEUR PREVU A L' ARTICLE 237 DU TRAITE . ELLES NE CONSTITUENT PAS UN ACTE DU CONSEIL, MAIS DES DISPOSITIONS DE DROIT PRIMAIRE QUI, SELON L' ARTICLE 6 DU MEME ACTE ET A MOINS QUE CELUI-CI EN DISPOSE AUTREMENT, NE PEUVENT ETRE SUSPENDUES, MODIFIEES OU ABROGEES QUE SELON LES PROCEDURES PREVUES POUR LA REVISION DES TRAITES ORIGINAIRES . | 0 |
10,506 | 53. When assessing the generic character of a name, the Court has held that it is necessary, under Article 3(1) of Regulation 2081/92, to take into account the places of production of the product concerned both inside and outside the Member State which obtained the registration of the name at issue, the consumption of that product and how it is perceived by consumers inside and outside that Member State, the existence of national legislation specifically relating to that product, and the way in which the name has been used in Community law (see Joined Cases C-465/02 and C-466/02 Germany and Denmark v Commission [2005] ECR I-9115, paragraphs 76 to 99). | 18. Thus, the pre-litigation procedure pursues the following three objectives: to allow the Member State to put an end to any infringement, to enable it to exercise its rights of defence and to define the subject-matter of the dispute with a view to bringing an action before the Court. | 0 |
10,507 | 43
On the contrary, it follows from those judgments, and from the judgment of 12 July 2012, VALE (C‑378/10, EU:C:2012:440), that, as EU law currently stands, each Member State has the power to define the connecting factor required of a company if that company is to be regarded as incorporated in accordance with its national legislation. In the event that a company governed by the law of one Member State converts itself into a company under the law of another Member State while satisfying the conditions imposed by the legislation of the latter if it is to exist within its legal order, that power, far from implying that the legislation of the Member State of origin on the incorporation or winding-up of companies enjoys any immunity from the rules relating to freedom of establishment, cannot provide justification for that Member State preventing or deterring the company concerned from undertaking a cross-border conversion by means of, in particular, the imposition, with respect to such a cross-border conversion, of conditions that are more restrictive than those that apply to the conversion of a company within that Member State itself (see, to that effect, judgments of 27 September 1988, Daily Mail and General Trust, 81/87, EU:C:1988:456, paragraphs 19 to 21; of 16 December 2008, Cartesio, C‑210/06, EU:C:2008:723, paragraphs 109 to 112; and of 12 July 2012, VALE, C‑378/10, EU:C:2012:440, paragraph 32). | 40. Article 70 of the VAT directive lays down the principle that the chargeable event occurs and the tax becomes chargeable at the moment when the goods are imported. Thus, Article 71(1) of the VAT directive provides, in particular in its first subparagraph, that, where, on entry into the European Union, goods are placed under customs warehousing arrangements, the chargeable event occurs and the tax becomes chargeable only when the goods cease to be covered by those arrangements. However, the second subparagraph of Article 71(1) covers the specific situation in which, for imported goods subject to customs duties, to agricultural levies or to charges having equivalent effect established under a common policy, the chargeable event occurs and the tax becomes chargeable when the chargeable event in respect of those duties occurs and those duties become chargeable. | 0 |
10,508 | 28. Dans ce contexte, la Cour a itérativement jugé que l’article 15, paragraphe 1, du règlement nº 44/2001, qui fait référence à la notion de «consommateur», ne vise que le consommateur final privé, non engagé dans des activités commerciales ou professionnelles (voir, en ce sens, arrêt du 14 mars 2013, Česká spořitelna, C‑419/11, point 32). | 10 Accordingly, the question whether the objection of inadmissibility is well founded must be determined together with the substantive issues raised by the dispute.
Substance | 0 |
10,509 | 71. According to the Court’s case‑law, a presumption remains within acceptable limits so long as it is proportionate to the legitimate aim pursued, it is possible to adduce evidence to the contrary and the rights of the defence are safeguarded. The fact that it is difficult to adduce the necessary evidence to the contrary in order to rebut the presumption or the mere fact that an entity does not, in a given case, produce evidence capable of rebutting a presumption does not, in itself, mean that that presumption cannot in fact be rebutted, especially where, as is the case with the presumption at issue, the entities against which the presumption operates are those best placed to seek that evidence within their own sphere of activity ( Elf Aquitaine v Commission , paragraphs 62, 66 and 70). | 41. It is necessary to examine to what extent Article 183 of Directive 2006/112, interpreted in the light of the general context and principles governing VAT, contains specific rules to be complied with by the Member States in implementing the right to reimbursement of excess VAT (see Enel Maritsa Iztok 3 , paragraph 30). | 0 |
10,510 | 42. By contrast, the situation is completely different where the Commission seeks to obtain answers from an undertaking which is being investigated by which that undertaking would be led to admit an infringement which it is incumbent upon the Commission to prove (see Orkem v Commission , paragraph 35). | 40. That assessment cannot, therefore, be carried out solely on the basis of the financial situation of the person concerned but must also be based on an objective analysis of the amount of the costs, particularly since, as has been stated in paragraph 32 of the present judgment, members of the public and associations are naturally required to play an active role in defending the environment. To that extent, the cost of proceedings must not appear, in certain cases, to be objectively unreasonable. Thus, the cost of proceedings must neither exceed the financial resources of the person concerned nor appear, in any event, to be objectively unreasonable. | 0 |
10,511 | 43. In light of the guidance provided by the case-law as set out above, it must be held that effluent generated by an intensive pig farm, which is not the product primarily sought by the farmer and any recovery of which by spreading as fertiliser must, as is apparent in particular from the sixth recital in the preamble to Directive 91/676 and the mechanism established by that directive, involve the taking of special precautions owing to the potentially hazardous nature of its composition from an environmental point of view, is, in principle, waste (see, by analogy, Case C‑194/05 Commission v Italy , paragraph 35 and the case-law cited, and Commune de Mesquer , paragraph 41). | 13. À cet égard, il y a lieu de rappeler, en premier lieu, que, selon une jurisprudence constante, dans le cadre d’une procédure en manquement au titre de l’article 258 TFUE, il incombe à la Commission d’établir l’existence du manquement allégué. C’est elle qui doit apporter à la Cour les éléments de fait nécessaires à la vérification, par celle-ci, de l’existence de ce manquement, sans pouvoir se fonder sur une présomption quelconque (voir, notamment, arrêt du 17 juin 2010, Commission/Portugal, C‑105/08, Rec. p. I‑5331, point 26 et jurisprudence citée). | 0 |
10,512 | 32. A difference in treatment of that kind can be justified only if it is based on objective considerations that are independent of the nationality of the persons concerned and proportionate to the legitimate aim of the national provisions (Case C-237/94 O’Flynn [1996] ECR I-2617, paragraph 19, and Case C-138/02 Collins [2004] ECR I-2703, paragraph 66). | 15 MOREOVER, IF CERTAIN MEMBER STATES TREAT UNDERTAKINGS ENTRUSTED WITH THE OPERATION OF TELEVISION, EVEN AS REGARDS THEIR COMMERCIAL ACTIVITIES, IN PARTICULAR ADVERTISING, AS UNDERTAKINGS ENTRUSTED WITH THE OPERATION OF SERVICES OF GENERAL ECONOMIC INTEREST, THE SAME PROHIBITIONS APPLY, AS REGARDS THEIR BEHAVIOUR WITHIN THE MARKET, BY REASON OF ARTICLE 90 ( 2 ), SO LONG AS IT IS NOT SHOWN THAT THE SAID PROHIBITIONS ARE INCOMPATIBLE WITH THE PERFORMANCE OF THEIR TASKS . | 0 |
10,513 | 28 In paragraph 14 of Bally, cited above, the Court held that the harmonisation sought by Article 11A(1)(a) of the Sixth Directive could not be achieved if the taxable amount varied according to whether the calculation was for the VAT to be borne by the final consumer or for determining the sum to be paid to the revenue authorities by the taxable person. | 21. Par ailleurs, la Cour a itérativement jugé que des restrictions à la liberté d’établissement ainsi qu’à la libre prestation des services visées respectivement aux articles 43 CE et 49 CE sont constituées par des mesures qui interdisent, gênent ou rendent moins attrayant l’exercice de ces libertés (voir, en ce sens, arrêts du 15 janvier 2002, Commission/Italie, C‑439/99, Rec. p. I‑305, point 22; du 30 mars 2006, Servizi Ausiliari Dottori Commercialisti, C‑451/03, Rec. p. I‑2941, point 31, et du 26 octobre 2006, Commission/Grèce, C‑65/05, Rec. p. I‑10341, point 48). | 0 |
10,514 | 40. No provision of Regulation No 719/91 or the TIR Convention suggests that failure to comply with the period for notification of the TIR carnet holder referred to in Article 2(1) of the implementing regulation would lead to the extinction of the debt on its part and would therefore exempt it from the obligation to pay that debt (see, to that effect, SPKR , paragraph 30). | 29. The Court has nevertheless held that the position could be different where the non-resident receives no significant income in the Member State of residence and obtains the major part of his taxable income from an activity performed in the State of employment, with the result that the State of residence is not in a position to grant him the benefits resulting from the taking into account of his personal and family circumstances. There is then no objective difference between such a non-resident and a resident engaged in comparable employment, such as to justify different treatment as regards the taking into account for taxation purposes of the taxpayer’s personal and family circumstances (see, in particular, Schumacker , paragraphs 36 and 37, and Case C-169/03 Wallentin [2004] ECR I-6443, paragraph 17). | 0 |
10,515 | 59. In so far as all practical experience in the pursuit of related activities can increase an applicant’s knowledge, it is incumbent on the competent national authorities to take into consideration all practical experience of use in the pursuit of the profession to which access is sought. The precise value to attach to such experience will be for the competent national authority to determine in the light of the specific functions carried out, knowledge acquired and applied in pursuit of those functions, responsibilities assumed and the level of independence accorded to the person concerned (see judgment in Vandorou and Others , C‑422/09, C‑425/09 and C‑426/09, EU:C:2010:732, paragraph 69). | 14 RESPECT FOR THIS GUARANTEE MEANS THAT THE ALLEGED FAILURE TO FULFIL AN OBLIGATION UNDER REGULATIONS ISSUED DURING OR AFTER THE MONTH OF JUNE 1968 MUST BE EXCLUDED FROM THESE PROCEEDINGS .
SUBSTANCE | 0 |
10,516 | 154. In that regard, it must be noted that the Framework Agreement sets out, in particular in clause 5(1)(a) to (c), various measures intended to prevent such abuse, and the Member States are required to introduce at least one of those measures in their national law. As to the remainder, clause 5(2) leaves it, in principle, to the Member States to determine the conditions under which fixed-term employment contracts or relationships are to be regarded, first, as successive and, second, as contracts or relationships of indefinite duration ( Adeneler and Others , paragraphs 80 and 81, and order in Vassilakis and Others , paragraphs 103 and 104). | 55
Further, where the measure at issue is conceived as an aid scheme and not as individual aid, it is for the Commission to establish that that measure, although it confers an advantage of general application, confers the benefit of that advantage exclusively on certain undertakings or certain sectors of activity (see, to that effect, inter alia, judgment of 30 June 2016, Belgium v Commission, C‑270/15 P, EU:C:2016:489, paragraphs 49 and 50). | 0 |
10,517 | 36. It is clear from the case-law of the Court that the procedure for access to documents held by the institutions is carried out in two stages and that the response to an initial application, within the meaning of Article 7(1) of Regulation No 1049/2001 is only the first position adopted which, in principle, cannot be subject to an appeal (see order in Internationaler Hilfsfonds v Commission , EU:C:2012:76, paragraphs 30 and 31). However, exceptionally, where an institution adopts a definitive position with such a response, it may be subject to an action for annulment (see judgment in Internationaler Hilfsfonds v Commission , EU:C:2010:40, paragraph 62). | 22 It follows that in such a tax system the loss of revenue resulting from the deduction of life assurance contributions from total taxable income - which includes pensions and insurance payable in the event of death - is offset by the taxation of pensions, annuities or capital sums payable by the insurers. Where such contributions have not been deducted, those sums are exempt from tax. | 0 |
10,518 | 22. The uncertainty as to whether the national court – following an answer given by the Court of Justice to a question referred for a preliminary ruling relating to interpretation of a directive – may, in compliance with the principles laid down by the Court (see, to that effect, Joined Cases C‑397/01 to C‑403/01 Pfeiffer and Others [2004] ECR I‑8835, paragraphs 113 to 116, and Case C‑212/04 Adeneler and O thers [2006] ECR I‑6057, paragraphs 110 to 112), interpret national law in the light of that answer cannot affect the Court’s obligation to rule on that question. Any other approach would be incompatible with the very aim of the powers given to the Court by Article 234 EC, which are intended, in essence, to ensure the uniform application of Community law by the national courts (Case C‑461/03 Gaston Schul Douane-expediteur [2005] ECR I‑10513, paragraph 21, and Case C‑344/04 IATA and ELFAA [2006] ECR I‑403, paragraph 27). | 20 In order to safeguard the effective exercise of the right to freedom of movement enshrined in Article 48 of the Treaty, the Council was required, under Article 51 of the Treaty, to set up a system designed to help workers overcome obstacles arising from national laws which they might encounter in the field of social security . The Council carried out that duty by introducing Regulation No 1408/71 . | 0 |
10,519 | 24. In that regard, the Court has already held that a supply of services is effected ‘for consideration’, within the meaning of Article 2(1) of the Sixth Directive, only if there is a legal relationship between the provider of the service and the recipient pursuant to which there is reciprocal performance, the remuneration received by the provider of the service constituting the value actually given in return for the service supplied to the recipient (Case C-16/93 Tolsma [1994] ECR I-743, paragraph 14; Case C-172/96 First National Bank of Chicago [1998] ECR I-4387, paragraphs 26 to 29; and Case C-174/00 Kennemer Golf [2002] ECR I-3293, paragraph 39). | 51 The fact that the trade mark is used in a reseller's advertising in such a way that it may give rise to the impression that there is a commercial connection between the reseller and the trade mark proprietor, and in particular that the reseller's business is affiliated to the trade mark proprietor's distribution network or that there is a special relationship between the two undertakings, may constitute a legitimate reason within the meaning of Article 7(2) of the directive. | 0 |
10,520 | 36. According to the case-law of the Court, the mere acquisition, holding and sale of shares in a company do not, in themselves, amount to an economic activity within the meaning of the Sixth Directive, since the mere acquisition of financial holdings in other undertakings does not amount to the exploitation of property for the purpose of obtaining income therefrom on a continuing basis. Any dividend yielded by that holding is merely the result of ownership of the property (see, to that effect, Case C‑60/90 Polysar Investments Netherlands [1991] ECR I‑3111, paragraph 13; Case C‑142/99 Floridienne and Berginvest [2000] ECR I‑9567, paragraphs 17 and 22; Case C‑16/00 Cibo Participations [2001] ECR I‑6663, paragraph 19; and Case C‑496/11 Portugal Telecom [2012] ECR I‑0000, paragraph 32 and the case-law cited). | 46. En vertu de l’article 8, paragraphe 4, du règlement n° 207/2009, le titulaire d’un signe utilisé dans la vie des affaires dont la portée n’est pas seulement locale peut s’opposer à l’enregistrement d’une marque communautaire, notamment, lorsque et dans la mesure où, selon le droit de l’État membre qui est applicable à ce signe, des droits à ce dernier ont été acquis avant la date de dépôt de la demande d’enregistrement de cette marque et ledit signe lui donne le droit d’interdire l’utilisation d’une marque plus récente. | 0 |
10,521 | 11 It is for the national court or tribunal to assess the relevance of the questions of law raised by the dispute before it and the necessity for a preliminary ruling so as to enable it to give judgment (see in particular the judgment in Case 338/85 Pardini v Ministero del Commercio con l' Estero [1988] ECR 2041, paragraph 8). In that connection the abovementioned letter indicates that the tribunal making the reference considers that the reply to the third and fourth questions may be deduced from the case-law of the Court, in particular from the judgment in Di Leo, cited above. On the other hand, it wishes to receive a reply to the other questions put by it. In those circumstances it is necessary to reply only to the first, second and fifth questions submitted by the tribunal. | 80. However, it is apparent from paragraphs 75 and 76 above that, in the cases in the main proceedings, the duty became chargeable as soon as the goods went beyond the area in which the first customs office inside the customs territory of the Community is situated. | 0 |
10,522 | 42. Taking that case-law into account, it must be held that the term ‘employment conditions’ within the meaning of Clause 4(1) of the framework agreement covers pensions which depend on an employment relationship between worker and employer, excluding statutory social security pensions, which are determined less by that relationship than by considerations of social policy (see, by analogy, Impact , paragraph 132). | 27. Furthermore, it is clear from an examination of Article 10(5) of the CIRS that, contrary to the argument put forward by the Portuguese Republic, the alleged link between the tax advantage granted to the taxpayer and tax treatment of that advantage is questionable. There can be no capital gains tax thereon in the future unless such gains are realised. Also, as long as the person concerned purchases a new property as his residence in Portugal, he can always rely on the exemption provided for in Article 10(5) of the CIRS. | 0 |
10,523 | 39 Secondly, in Magill, at paragraphs 49 and 50, the Court held that refusal by the owner of an intellectual property right to grant a licence, even if it is the act of an undertaking holding a dominant position, cannot in itself constitute abuse of a dominant position, but that the exercise of an exclusive right by the proprietor may, in exceptional circumstances, involve an abuse. | 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 |
10,524 | 22 As regards the concept of payment within the meaning of Article 11(2)(b) of Directive 92/85, that provision is intended to ensure that, during maternity leave, female workers receive an income at least equal to that prescribed by Article 11(3) of that directive, irrespective of whether it is paid in the form of an allowance, pay or a combination of the two (Case C-411/96 Boyle and Others [1998] ECR I-6401, paragraphs 31 to 33). | 51. The Court has, in addition, held that, where a regulation empowers a Member State to take implementing measures, the detailed rules for the exercise of that power are governed by the public law of the Member State in question (see Case 230/78 Eridania-Zuccherifici nazionali and Società italiana per l’industria degli zuccheri [1979] ECR 2749, paragraph 34, and Case C-313/99 Mulligan and Others [2002] ECR I‑5719, paragraph 48). | 0 |
10,525 | 4 The Court held in this regard in Case C-345/89 Stoeckel [1991] ECR I-4047 that Article 5 of the directive is sufficiently precise to impose on Member States the obligation not to lay down by legislation the principle that nightwork by women is prohibited, even if that is subject to exceptions, where nightwork by men is not prohibited. Furthermore, it has repeatedly held that Article 5 is sufficiently precise and unconditional to be capable of being relied upon by an individual before a national court in order to avoid the application of any national provision not conforming to Article 5(1), which lays down the principle of equal treatment with regard to working conditions (Stoeckel, paragraph 12; Case 152/84 Marshall v Southampton and South-West Hampshire Health Authority [1986] ECR 723, paragraph 55). | 52. In contrast, reduction of the protection which workers are guaranteed in the sphere of fixed-term contracts is not prohibited as such by the Framework Agreement where it is in no way connected to the implementation of that agreement. | 0 |
10,526 | 38. That case-law is the expression of a principle which is inherent in the fundamental freedoms of the EC Treaty (see, to that effect, Case C‑238/98 Hocsman [2000] ECR I‑6623, paragraph 24, and Case C‑31/00 Dreessen [2002] ECR I‑663, paragraph 25). Thus, as is apparent from paragraph 61 of the judgment in Morgenbesser , the analysis does not differ according to whether it is the freedom of movement for workers or the freedom of establishment which is relied upon in opposing the refusal, as in the case in the main proceedings, to admit a candidate of a Member State other than the Federal Republic of Germany to serve as a legal trainee without first taking an aptitude test in the legal subjects that are compulsory under the first State examination. | 61. Both Article 39 EC and Article 43 EC may therefore apply to a situation such as that in the main proceedings. However, the analysis does not differ according to whether it is freedom of movement for workers or the freedom of establishment which is relied upon in opposing the refusal, on the part of the Bar Council of Genoa acting in its capacity as the competent authority for enrolling praticanti on the register, to take the legal diploma obtained in another Member State and the professional experience acquired into account for the purposes of enrolment. | 1 |
10,527 | 41. However, the mere fact that the activity carried out by CLECE and that carried out by the Ayuntamiento de Cobisa are similar, even identical, does not lead to the conclusion that an economic entity has retained its identity. An entity cannot be reduced to the activity entrusted to it. Its identity emerges from several indissociable factors, such as its workforce, its management staff, the way in which its work is organised, its operating methods or indeed, where appropriate, the operational resources available to it (see, to that effect, Süzen , paragraph 15; Hernández Vidal and Others , paragraph 30; and Hidalgo and Others , paragraph 30). In particular, the identity of an economic entity, such as that forming the subject of the dispute in the main proceedings, which is essentially based on manpower, cannot be retained if the majority of its employees are not taken on by the alleged transferee. | 52. As regards the scope of application of the principle of non bis in idem in situations in which the authorities of a non-member State have taken action pursuant to their power to impose penalties in the field of competition law applicable in that State, it should be borne in mind that the context of the cartel at issue is an international one, characterised in particular by action of legal systems of non-member States within their respective territories. | 0 |
10,528 | 129. According to a consistent line of decisions, the gravity of infringements of Community competition law must be assessed in the light of numerous factors, such as the particular circumstances of the case, its context and the dissuasive effect of fines, although no binding or exhaustive list of the criteria to be applied has been drawn up ( Limburgse Vinyl Maatschappij and Others v Commission , paragraph 465, and 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 241). | 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 |
10,529 | 56. It is important to add that pecuniary charges resulting from a general system of internal taxation applied systematically, in accordance with the same objective criteria, to categories of products irrespective of their origin or destination fall within Article 90 EC (see, in particular, Case 90/79 Commission v France [1981] ECR 283, paragraph 14; Case C-163/90 Legros and Others [1992] ECR I-4625, paragraph 11, and Case C-17/91 Lornoy and Others [1992] ECR I-6523, paragraph 19). | 53 IT MUST THEREFORE BE CONCLUDED THAT THE CONDUCT OF TFR , ATF AND ATBG IN RESTRAINT OF COMPETITION ARE TO BE ASCRIBED TO AEG .
E - THE ABSENCE OF OBSTACLES TO INTRA-COMMUNITY TRADE | 0 |
10,530 | 38. That case-law may be transposed to orders for preliminary reference provided for by the Protocol (see, to that effect, Case C-220/95 Van den Boogaard [1997] ECR I-1147, paragraph 16; Case C-295/95 Farrell [1997] ECR I-1683, paragraph 11; and Case C-159/97 Castelletti [1999] ECR I-1597, paragraph 14). | 22. Selon la jurisprudence de la Cour, l’article 4, paragraphes 1 et 2, de la directive «oiseaux» impose aux États membres de conférer aux ZPS un statut juridique de protection susceptible d’assurer, notamment, la survie et la reproduction des espèces d’oiseaux mentionnées à l’annexe I de celle-ci, ainsi que la reproduction, la mue et l’hivernage des espèces migra trices non visées à ladite annexe dont la venue est régulière (voir arrêts du 18 mars 1999, Commission/France, C‑166/97, Rec. p. I-1719, point 21, et du 13 décembre 2007, Commission/Irlande, C‑418/04, Rec. p. I‑10947, point 153). | 0 |
10,531 | 71. In any event, the good faith of a taxable person is relevant for the answer to be given to the national court only in so far as there is, on account of the conduct of that taxable person, a risk of a loss of tax revenues for the Member State concerned (see, to that effect, Collée , paragraphs 35 and 36). However, a failure to comply with accounting obligations, such as that at issue in the main proceedings, cannot be regarded as giving rise to a risk of loss of tax revenues, since, as stated in paragraph 56 of this judgment, in the context of the application of the reverse charge procedure, no tax is due in principle to the Exchequer. For those reasons, such a failure also cannot be treated as a transaction designed to evade tax or as a misuse of Community rules, since it was not intended to obtain a tax advantage to which there was no entitlement (see, to that effect, Collée , paragraph 39). | 20 As regards the question whether the designation `cheese' may be used for a product in which the milk fat has been replaced by vegetable fat, it must be recalled first of all that, according to Article 2(2) of the Regulation and its Annex, the designation `cheese' may be used only for `milk products', which are `products derived exclusively from milk, on the understanding that substances necessary for their manufacture may be added, provided that those substances are not used for the purpose of replacing, in whole or in part, any milk constituent.' | 0 |
10,532 | 10. Il résulte de ce qui précède que, à la date d’expiration du délai fixé dans l’avis motivé, date à laquelle doit être appréciée l’existence d’un manquement (voir, notamment, arrêts du 14 septembre 2004, Commission/Espagne, C‑168/03, Rec. p. I‑8227, point 24, et du 27 octobre 2005, Commission/Luxembourg, C‑23/05, Rec. p. I‑9535, point 9), les mesures nécessaires pour assurer la transposition de la directive dans l’ordre juridique interne n’avaient pas été adoptées. | 71. Such legislation amounts to excluding the right to deduct VAT where the prerequisites for the existence of that right are not satisfied. | 0 |
10,533 | 34. In that regard, the Court has consistently held that Article 39 EC precludes, first, overt discrimination by reason of nationality and all covert forms of discrimination which, by the application of other criteria of differentiation, lead in fact to the same result (Case C‑279/93 Schumacker [1995] ECR I‑225, paragraph 26) and that that article prohibits, second, provisions which preclude or deter a national of a Member State from leaving his country of origin to exercise his right to freedom of movement (Case C‑385/00 Groot [2002] ECR I‑11819, paragraph 78). | 34. Il importe de rappeler qu’il résulte des articles 225 CE et 58, premier alinéa, du statut de la Cour de justice que le Tribunal est seul compétent, d’une part, pour constater les faits, sauf dans le cas où l’inexactitude matérielle de ses constatations résulterait des pièces du dossier qui lui ont été soumises, et, d’autre part, pour apprécier ces faits. Lorsque le Tribunal a constaté ou apprécié les faits, la Cour est compétente pour exercer, en vertu de l’article 225 CE, un contrôle sur la qualification juridique de ces faits et les conséquences de droit qui en ont été tirées par le Tribunal (arrêts du 6 avril 2006, General Motors/Commission, C‑551/03 P, Rec. p. I‑3173, point 51, et du 29 mars 2011, ThyssenKrupp Nirosta/Commission, C‑352/09 P, non encore publié au Recueil, point 179). | 0 |
10,534 | 49
Regarding the question whether such measures, when adopted under Article 28 of the Universal Service Directive, may entail tariff obligations, it should be noted that, under Article 8(1) of the Access Directive, Member States must ensure that NRAs are empowered to impose the obligations identified in Articles 9 to 13 of that directive, including the obligations related to price control under Article 13 of that directive. Under Article 8(2) of that directive, where an operator is designated as having significant market power on a specific market as a result of a market analysis carried out in accordance with Article 16 of the Framework Directive, NRAs are required to impose those obligations on that operator (see, in relation to the Universal Service Directive, as amended by Directive 2009/136, and in relation to the Framework Directive and the Access Directive, as amended by Directive 2009/140, judgment in KPN, C‑85/14, EU:C:2015:610, paragraph 40). | 79 Although belated disclosure of documents in the file allows the undertaking that has brought an action against a Commission decision to derive from them pleas and arguments in support of the forms of order it is seeking, it does not put the undertaking back into the situation it would have been in if it had been able to rely on those documents in presenting its written and oral observations to the Commission. It is not therefore an adequate remedy for the infringement of the rights of the defence that occurred before the decision was adopted. | 0 |
10,535 | 72
Indeed, the European Union must ensure, in accordance with Article 21(3) TEU, consistency between the different areas of its external action, and the duty to inform which the other institutions owe to the Parliament under Article 218(10) TFEU contributes to ensuring the coherence and consistency of that action (see, by analogy, as regards the cooperation between the EU institutions and the Member States, judgment of 2 June 2005, Commission v Luxembourg, C‑266/03, EU:C:2005:341, paragraph 60; Opinion 1/08, of 30 November 2009, EU:C:2009:739, paragraph 136, and judgment of 20 April 2010, Commission v Sweden, C‑246/07, EU:C:2010:203, paragraph 75). | 39. As stated in the eighth recital in its preamble, Directive 92/50 applies to ‘public service contracts’, which are defined in Article 1(a) thereof as ‘contracts for pecuniary interest concluded in writing between a service provider and a contracting authority’. It follows from that definition that a public service contract within the meaning of that directive involves consideration which is paid directly by the contracting authority to the service provider. | 0 |
10,536 | 37. It is apparent from the Court’s case-law that Article 9(2)(e), third indent, of the Sixth Directive does not refer to professions, such as those of lawyers, consultants, accountants or engineers, but to the services supplied by those professionals and similar services. The Community legislature has used the professions mentioned in that provision as a means of defining the categories of services to which it refers (Case C‑145/96 von Hoffmann [1997] ECR I‑4857, paragraph 15). | 43. As the Court has several times stated, citizenship of the Union is intended to be the fundamental status of nationals of the Member States (Case C‑184/99 Grzelczyk [2001] ECR I‑6193, paragraph 31; Case C‑413/99 Baumbast and R [2002] ECR I‑7091, paragraph 82). | 0 |
10,537 | 18. It is settled case-law of the Court that provisions which are in the nature of exceptions to a principle must be interpreted strictly (see, inter alia, Case C-399/93 Oude Luttikhuis and Others [1995] ECR I-4515, paragraph 23; Case C-83/99 Commission v Spain [2001] ECR I-445, paragraph 19; and Case C-41/09 Commission v Netherlands [2011] ECR I-831, paragraph 58). | 19 It is settled case-law that provisions which are in the nature of exceptions to a principle must be interpreted strictly (see, inter alia, Case C-399/93 Oude Luttikhuis and Others v Coberco [1995] ECR I-4515, paragraph 23, Case C-92/96 Commission v Spain [1998] ECR I-505, paragraph 31, and Case C-216/97 Gregg v Customs and Excise [1999] ECR I-4947, paragraph 12). | 1 |
10,538 | 29. Moreover, although the 2002 Leniency Notice sets out rules of practice from which the administration may not depart in an individual case without giving reasons compatible with the principle of equal treatment (see, by analogy, Schindler Holding and Others v Commission , paragraph 67 and the case-law cited), the fact remains that that notice does not affect the intensity of the review which the Courts of the European Union must carry out in accordance with paragraph 28 of the present judgment. | 19. It should be noted at the outset that Article 13 of the Authorisation Directive lays down the conditions under which fees may be imposed for the rights of use for radio frequencies or numbers or rights to install facilities on, over or under public or private property. However, as is apparent from the order for reference, the levying of a charge referred to as ‘excise duty’ on all payments received by mobile telephony operators for their services, such as the charge at issue in the main proceedings, is linked to the ‘provision of mobile telephony services’. As a consequence, Article 13 of the Authorisation Directive is irrelevant for the purpose of the main proceedings. | 0 |
10,539 | 72. According to settled case-law, if the grounds of a judgment of the Court of First Instance disclose an infringement of Community law but its operative part is shown to be well founded on other legal grounds, the appeal must be dismissed (see, in particular, Case C‑30/91 P Lestelle v Commission [1992] ECR I‑3755, paragraph 28, and Joined Cases C‑120/06 P and C‑121/06 P FIAMM and Others v Council and Commission [2008] ECR I‑0000, paragraph 187). | 77. Thus, in the wake of Decision No 2/76 on the implementation of Article 12 of the Association Agreement, adopted by the Association Council on 20 December 1976, the social provisions of Decision No 1/80 constitute a further stage in securing freedom of movement for workers on the basis of Articles 48, 49 and 50 of the EEC Treaty, which became Articles 48 and 49 of the EC Treaty (now, after amendment Articles 39 EC and 40 EC) and Article 50 of the EC Treaty (now Article 41 EC) (see inter alia Case C-1/97 Birden [1998] ECR I-7747, paragraph 52, and Case C-188/00 Kurz [2002] ECR I-10691, paragraph 40). | 0 |
10,540 | 39. That directive seeks only to ensure a minimum level of protection for shareholders in all the Member States (see, Case C-441/93 Pafitis and Others [1996] ECR I‑1347, paragraph 38; Case C-42/95 Siemens [1996] ECR I‑6017, paragraph 13; and Case C-338/06 Commission v Spain [2008] ECR I‑0000, paragraph 23). | 79. For the purposes of such an assessment, account must be taken of several complementary criteria, which are not autonomous and are interdependent. Consequently, they must be applied individually and in the light of their interaction with one another, given that in different specific situations, they may be met to varying degrees. | 0 |
10,541 | 41. Finally, contrary to the Commission’s submissions, it is clear from the Court’s settled case-law that the tax legislation of the Member States is capable of falling within Article 64(1) TFEU (see, inter alia, judgments in Test Claimants in the FII Group Litigation , C‑446/04, EU:C:2006:774, paragraphs 174 to 196; Holböck , C‑157/05, EU:C:2007:297, paragraphs 37 to 45; and Prunus and Polonium , C‑384/09, EU:C:2011:276, paragraphs 27 to 37). | 74. Consequently, the answer to questions 2 and 3 is that Articles 168 and 176 of the VAT Directive must be interpreted as not precluding national legislation which provides for the exclusion from the right to deduct of goods and services intended to be supplied free of charge or for activities outside the scope of the taxable person’s economic activity, provided that goods categorised as capital goods are not allocated to the assets of the undertaking.
Questions 5 and 6
Admissibility | 0 |
10,542 | 194. That is the case, according to the case-law, whenever the full application of the directive is not in fact secured, that is to say, not only where the directive has not been implemented or has been implemented incorrectly, but also where the national measures correctly implementing the directive are not being applied in such a way as to achieve the result sought by it (Case C‑62/00 Marks & Spencer [2002] ECR I‑6325, paragraph 27). | 29. Compte tenu du fait que le principe de reconnaissance mutuelle, qui sous-tend l’économie de la décision-cadre, implique, en vertu de l’article 6 de cette dernière, que les États membres sont en principe tenus de reconnaître une décision infligeant une sanction pécuniaire qui a été transmise conformément à l’article 4 de la décision-cadre, sans qu’aucune autre formalité soit requise, et de prendre sans délai toutes les mesures nécessaires pour son exécution, les motifs de refus de reconnaissance ou d’exécution d’une telle décision doivent être interprétés d’une manière restrictive (voir, par analogie, arrêt du 29 janvier 2013, Radu, C‑396/11, point 36 et jurisprudence citée). | 0 |
10,543 | 25 On the one hand, a breach of Community law is sufficiently serious if a Community institution or a Member State, in the exercise of its rule-making powers, manifestly and gravely disregards the limits on those powers (see Joined Cases 83/76, 94/76, 4/77, 15/77 and 40/77 HNL and Others v Council and Commission [1978] ECR 1209, paragraph 6; Brasserie du Pêcheur and Factortame, paragraph 55; and British Telecommunications, paragraph 42). On the other hand, if, at the time when it committed the infringement, the Member State in question was not called upon to make any legislative choices and had only considerably reduced, or even no, discretion, the mere infringement of Community law may be sufficient to establish the existence of a sufficiently serious breach (see Hedley Lomas, paragraph 28). | 41. However, it should also be pointed out that there is nothing in the text of Article 12(3)(a) of the Sixth Directive which requires that provision to be interpreted as meaning that the reduced rate can be charged only if it is applied to all aspects of the water supplies covered by Annex H to that directive, so that a selective application of the reduced rate cannot be excluded provided that no risk of distortion of competition results (see, by analogy, Case C‑384/01 Commission v France [2003] ECR I‑4395, paragraph 27). | 0 |
10,544 | 120. The tax deduction introduced by Law No 43/1995 can benefit only one category of undertaking, namely undertakings which have export activities and make certain investments referred to by the contested measures. Such a finding is sufficient to show that that tax deduction fulfils the condition of specificity which is one of the characteristics of the definition of State aid, that is, the selective nature of the advantage in question (see, with respect to a preferential rediscount rate for exports granted by a State in favour only of exported domestic products, Commission v France , paragraphs 20 and 21; with respect to interest rate rebates on loans for export, Case 57/86 Greece v Commission [1988] ECR 2855, paragraph 8; with respect to a system relating to insolvency derogating from the ordinary rules for large undertakings in difficulties which owe particularly large debts to certain, mainly public, classes of creditors, Ecotrade , paragraph 38). | 57. It must also be stated that it is the acquisition of the goods by a taxable person acting as such that determines the application of the VAT system and therefore of the deduction mechanism. The use to which the goods are put, or intended to be put, merely determines the extent of the initial deduction to which the taxable person is entitled (see, to that effect, Case C‑97/90 Lennartz [1991] ECR I‑3795, paragraph 15). | 0 |
10,545 | 35. Second, it should also be noted that the right to deduct provided for in Article 17 et seq. of the Sixth Directive is an integral part of the VAT scheme and in principle may not be limited. The right to deduct is exercisable immediately in respect of all the taxes charged on transactions relating to inputs (see, in particular, Case C-62/93 BP Soupergaz [1995] ECR I-1883, paragraph 18; Joined Cases C-110/98 to C-147/98 Gabalfrisa and Others [2000] ECR I-1577, paragraph 43; Case C-437/06 Securenta [2008] ECR I-1597, paragraph 24; and Case C-102/08 SALIX Grundstücks-Vermietungsgesellschaft [2009] ECR I-4629, paragraph 70). Any limitation of the right to deduct VAT affects the level of the tax burden and must be applied in a similar manner in all the Member States. Consequently, derogations are permitted only in the cases expressly provided for in the Sixth Directive (Case C-97/90 Lennartz [1991] ECR I-3795, paragraph 27, and BP Soupergaz , paragraph 18). | 31 Whilst a recital in the preamble to a regulation may cast light on the interpretation to be given to a legal rule, it cannot in itself constitute such a rule . Moreover, the recital in question does not appear in any of the other language versions of Regulation No 1500/76 . | 0 |
10,546 | 15 As the Court held in its judgment in Case 352/85 Bond van Adverteerders [1988] ECR 2085, at paragraphs 32 and 33, national rules which are not applicable to services without discrimination as regards their origin are compatible with Community law only if they can be brought within the scope of an express exemption, such as that contained in Article 56 of the Treaty. It also appears from that judgment (paragraph 34) that economic aims cannot constitute grounds of public policy within the meaning of Article 56 of the Treaty. | 34. In this connection, it is apparent, in particular, from recitals 1, 6 and 7 in the preamble to Directive 2001/29 that the objectives of the directive are, inter alia, to remedy the legislative differences and legal uncertainty that exist in relation to copyright protection. Acceptance of the proposition that a Member State may give wider protection to copyright holders by laying down that the concept of communication to the public also includes activities other than those referred to in Article 3(1) of Directive 2001/29 would have the effect of creating legislative differences and thus, for third parties, legal uncertainty. | 0 |
10,547 | 26. In the second place, with regard to the more general context of paragraph 4 which must also be taken into consideration for the purposes of interpretation (see, to that effect, Case C‑116/10 Feltgen and Bacino Charter Company [2010] ECR I‑0000, paragraph 12 and case-law cited), Article 5 of the regulation must be taken into account, as correctly contended by the Czech Government and the Commission. | 47. La responsabilité de Kendrion étant, ainsi qu’il découle des constatations du Tribunal, fondée sur le principe de la responsabilité personnelle de l’entité économique qu’elle formait avec sa filiale (voir, en ce sens, notamment, arrêt du 11 juillet 2013, Commission/Stichting Administratiekantoor Portielje, C‑440/11 P, points 37 à 39 et la jurisprudence citée), la requérante ne saurait faire valoir que l’article 2, premier alinéa, sous d), de la décision litigieuse, en ce qu’il lui inflige une amende à titre personnel, est en contradiction avec les motifs de cette décision. | 0 |
10,548 | 26. Indeed, according to settled case-law, there is a presumption of relevance in favour of questions on the interpretation of European Union law referred by a national court, and it is a matter for the national court to define, and not for the Court to verify, in which factual and legislative context they operate (Case C‑300/01 Salzmann [2003] ECR I‑4899, paragraphs 29 and 31; Joined Cases C‑222/05 to C‑225/05 van der Weerd and Others [2007] ECR I‑4233, paragraph 22; and Case C‑210/06 Cartesio [2008] ECR I‑9641, paragraph 67). The Court declines to rule on a reference for a preliminary ruling from a national court only where it is quite obvious that the interpretation of European Union law that is sought is unrelated to the actual facts of the main action or to 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 ( Cartesio , paragraph 67 and the case-law cited). | 8 FOR THESE REASONS THE PLEA IS INADMISSIBLE . | 0 |
10,549 | 79. As to the production situation in the other Member States, the Court notes that it held in paragraph 99 of the judgment in Denmark and Others v Commission , cited above, that the fact that a product has been lawfully marketed under a name in some Member States may constitute a factor which must be taken into account in the assessment of whether that name has become generic within the meaning of Article 3(1) of the basic regulation. | 99 That distinction does not mean that the fact that a product has been legally marketed under a name in certain Member States cannot constitute a factor to be taken into account when considering whether, in the meantime, it has become generic within the meaning of Article 3(1) of the basic regulation. | 1 |
10,550 | 52. It does not follow, on the other hand, from Nádasdi and Németh that the Member States’ powers to make new tax arrangements are unlimited. On the contrary, it is settled case-law that the prohibition laid down in Article 110 TFEU must apply whenever a fiscal charge is liable to discourage imports of goods originating in other Member States in favour of domestic goods (see, to that effect, Case 252/86 Bergandi [1988] ECR 1343, paragraph 25; Case C‑45/94 Ayuntamiento de Ceuta [1995] ECR I‑4385, paragraph 29; and C‑221/06 Stadtgemeinde Frohnleiten and Gemeindebetriebe Frohnleiten [2007] ECR I‑9643, paragraph 40). | 21 The plea that the Directive was not adopted on the proper legal basis must therefore be rejected.
The plea of infringement of the obligation to state reasons | 0 |
10,551 | 45. Whilst, as Article 6(3) TEU confirms, fundamental rights recognised by the ECHR constitute general principles of the European Union’s law and whilst Article 52(3) of the Charter provides that the rights contained in the Charter which correspond to rights guaranteed by the ECHR are to have the same meaning and scope as those laid down by the ECHR, the latter does not constitute, as long as the European Union has not acceded to it, a legal instrument which has been formally incorporated into EU law (see, to this effect, judgments in Åkerberg Fransson , C‑617/10, EU:C:2013:105, paragraph 44; Schindler Holding and Others v Commission , C‑501/11 P, EU:C:2013:522, paragraph 32; and Telefónica and Telefónica de España v Commission , C‑295/12 P, EU:C:2014:2062, paragraph 41). | 55 It should also be noted, first, that the Commission did not limit itself to finding that a certain number of organisations did not have their own technical facilities but stated that a large number of producers' organisations did not have either their own or rented facilities and that, moreover, it did not observe that the compulsory intervention funds had insufficient receipts but pointed out that those funds were often non-existent. | 0 |
10,552 | 40. It should be borne in mind that the Council has a broad discretion when defining the general criteria to be adopted for the purpose of applying restrictive measures (see, to that effect, judgments in Council v Manufacturing Support & Procurement Kala Naft , C‑348/12 P, EU:C:2013:776, paragraph 120 and the case-law cited; Anbouba v Council , C‑605/13 P, EU:C:2015:247, paragraph 41; and Anbouba v Council , C‑630/13 P, EU:C:2015:248, paragraph 42). | 112. If the Member States were permitted to allow their producers to use, within their national territories, one of the indications or symbols which are reserved, under Article 8 of Regulation No 510/2006, for designations registered under that regulation, on the basis of a national right which could meet less strict requirements than those laid down in that regulation for the products in question, the risk is that that assurance of quality, which constitutes the essential function of rights conferred pursuant to Regulation No 510/2006, could not be guaranteed. That also carries the risk, in the internal market, of jeopardising the aim of fair competition between producers of products bearing those indications or symbols and, in particular, would be liable to harm rights which ought to be reserved for producers who have made a genuine effort to improve quality in order to be able to use a geographical indication registered under that regulation. | 0 |
10,553 | 55. It must be borne in mind that, according to settled case-law, in the absence of relevant EU rules, the detailed procedural rules designed to ensure the protection of the rights which individuals acquire under EU law are a matter for the domestic legal order of each Member State, in accordance with the principle of the procedural autonomy of the Member States, provided that they are not less favourable than those governing similar domestic situations (principle of equivalence) and that they do not render impossible in practice or excessively difficult the exercise of rights conferred by the EU legal order (principle of effectiveness) (see Case C-201/02 Wells [2004] ECR I-723, paragraph 67 and Joined Cases C-392/04 et C‑422/04 i-21 Germany and Arcor [2006] ECR I-8559, paragraph 57). | 14 RESPECT FOR THIS GUARANTEE MEANS THAT THE ALLEGED FAILURE TO FULFIL AN OBLIGATION UNDER REGULATIONS ISSUED DURING OR AFTER THE MONTH OF JUNE 1968 MUST BE EXCLUDED FROM THESE PROCEEDINGS .
SUBSTANCE | 0 |
10,554 | 22. À cet égard, il convient de rappeler que, selon une jurisprudence constante de la Cour, 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 du 16 janvier 2003, Commission/Royaume-Uni, C‑63/02, Rec. p. I‑821, point 11; du 14 septembre 2004, Commission/Espagne, C‑168/03, Rec. p. I‑8227, point 24, et du 17 janvier 2008, Commission/Allemagne, C-152/05, Rec. p. I-39, point 15). | 8 IT WAS ONLY AS FROM 21 NOVEMBER 1974 , THE DATE OF THE JUDGMENT REFERRED TO , THAT THE APPLICANT CAN WITH CERTAINTY BE SAID TO HAVE BEEN IN A POSITION TO CLAIM HIS RIGHTS UNDER ARTICLE 40 ( 4 ) ( D ) OF THE STAFF REGULATIONS .
| 0 |
10,555 | 101. As regards the challenge to the judgment under appeal regarding the ruling by the General Court that the deletion of personal data by the Commission under the exception to the right of access to documents laid down in Article 4(1)(b) of Regulation No 1049/2001was lawful, the case-law of the Court of Justice provides that the provisions of Regulation No 45/2001, of which Articles 8(b) and 18 constitute essential provisions, become applicable in their entirety where an application based on Regulation No 1049/2001 seeks to obtain access to documents containing personal data (judgment in Commission v Bavarian Lager , EU:C:2010:378, paragraphs 63 and 64). | 24 In the present case, it is common ground that the applicant in the main proceedings was fully aware of the Commission' s decision and of the fact that it could without any doubt have challenged it under Article 173 of the Treaty. | 0 |
10,556 | 42. In that respect, it should be noted that, in paragraphs 28 and 21 respectively of the judgments in Bachmann and Commission v Belgium , the Court of Justice acknowledged that the need to preserve the cohesion of a tax system might justify a restriction on the exercise of the fundamental freedoms guaranteed by the Treaty. However, for an argument based on such justification to succeed, a direct link had to be established between the tax advantage concerned and the offsetting of that advantage by a particular tax levy (see, to that effect, Case C-484/93 Svensson and Gustavsson [1995] ECR I‑3955, paragraph 18; Asscher , paragraph 58; ICI , paragraph 29; Case C-55/98 Vestergaard [1999] ECR I‑7641, paragraph 24; Case C-436/00 X and Y [2002] ECR I-10829, paragraph 52). As is shown by paragraphs 21 to 23 of the judgment in Bachmann and paragraphs 14 to 16 of the judgment in Commission v Belgium , those judgments are based on the finding that, in Belgian law, there was a direct link, in relation to the same taxpayer liable to income tax, between the ability to deduct insurance contributions from taxable income and the subsequent taxation of sums paid by the insurers. | 17 The second definition, however, refers to the function of medicinal products; it covers all products which are intended to restore, correct or modify physiological functions and which may thus have an effect on health in general. | 0 |
10,557 | 48. The fact nevertheless remains that, when exercising that power, Member States must comply with EU law and, in particular, with the provisions on the freedom to provide services (see, inter alia, Case C‑157/99 Smits and Peerbooms [2001] ECR I‑5473, paragraphs 44 to 46; Müller-Fauré and van Riet , paragraph 100; Watts , paragraph 92; Elchinov , paragraph 40; Case C‑211/08 Commission v Spain [2010] ECR I‑0000, paragraph 53; and Commission v Luxembourg , paragraph 32). | 57. Article 30 of that regulation defines uniformly and independently the time when a court is to be deemed to be seised for the purposes of the application of Section 9 of Chapter II of that regulation, relating to lis pendens . Under Article 30, a court is deemed to be seised either at the time when the document instituting the proceedings or an equivalent document is lodged with the court, provided that the plaintiff has not subsequently failed to take the steps he was required to take to have service effected on the defendant, or, if a document has to be served before being lodged with the court, at the time when it is received by the authority responsible for service, provided that the plaintiff has not subsequently failed to take the steps he was required to take to have the document lodged with the court. Two methods of bringing proceedings before national courts or tribunals are envisaged, either by the lodging of the document initiating proceedings at the court or tribunal or by service of that document. | 0 |
10,558 | 8 As the Court has already held, in particular in its judgment in Case 250/85 Brother v Council [1988] ECR 5683, at paragraph 16, the division of production and sales activities within a group made up of legally distinct companies can in no way alter the fact that the group is a single economic entity which organizes in that way activities that, in other cases, are carried on by what is in legal terms as well a single entity. | 16 The division of production and sales activities within a group made up of legally distinct companies can in no way alter the fact that the group is a single economic entity which organizes in that way activities that, in other cases, are carried on by what is in legal terms as well a single entity . | 1 |
10,559 | 34. As is shown by recital 22 in the preamble to the Regulation, the rule of priority laid down in Article 16(1) thereof is based on the principle of mutual trust. It is indeed that mutual trust which has enabled not only the establishment of a compulsory system of jurisdiction which all the courts within the purview of the Regulation are required to respect, but also as a corollary the waiver by the Member States of the right to apply their internal rules on recognition and enforcement in favour of a simplified mechanism for the recognition and enforcement of judgments handed down in the context of insolvency proceedings (Case C-341/04 Eurofood IFSC [2006] ECR I-3813, paragraphs 39 and 40, and MG Probud Gdynia , paragraphs 27 and 28). | 36. La NC ne définit pas la notion de «parties» au sens de la position 7321 de la NC. Cependant, il résulte de la jurisprudence de la Cour, développée dans le contexte des chapitres 84, 85 de la section XVI et du chapitre 90 de la section XVIII de la NC que la notion de «parties» implique la présence d’un ensemble pour le fonctionnement duquel celles-ci sont indispensables (voir, notamment, arrêts du 15 février 2007, RUMA, C‑183/06, Rec. p. I‑1559, point 31; du 16 juin 2011 Unomedical, C‑152/10, Rec. p. I‑5433, point 29, ainsi que Rohm & Haas Electronic Materials CMP Europe e.a., précité, point 34). Il résulte de cette jurisprudence que, pour pouvoir qualifier un article de «parties» au sens desdits chapitres, il n’est pas suffisant de démontrer que, sans cet article, la machine ou l’appareil n’est pas en mesure de répondre aux besoins auxquels il est destiné. Encore faut-il établir que le fonctionnement mécanique ou électrique de la machine ou de l’appareil en cause est conditionné par ledit article (voir, en ce sens, arrêts du 7 février 2002, Turbon International, C‑276/00, Rec. p. I‑1389, point 30, ainsi que Rohm & Haas Electronic Materials CMP Europe e.a., précité, point 35). Il convient, en outre, de tenir compte de la note 2, sous a), de la section XV de la NC qui précise que les mentions relatives aux «parties» inter alia dans la position 7321 de cette nomenclature ne couvrent pas les «parties et fournitures d’emploi général». | 0 |
10,560 | 42
As regards the second part of the first ground of appeal, which should be examined in the first place, it should be noted, as a preliminary point, that the system of judicial review of Commission decisions relating to proceedings under Articles 101 and 102 TFEU consists in a review of the legality of the acts of the institutions for which provision is made in Article 263 TFEU, which may be supplemented, pursuant to Article 261 TFEU and at the request of applicants, by the General Court’s exercise of unlimited jurisdiction with regard to the penalties imposed in that regard by the Commission (judgment of 21 January 2016 in Galp Energía España and Others v Commission, C‑603/13 P, EU:C:2016:38, paragraph 71). | 36 IT IS ONLY IF THE DOCUMENTS PRODUCED IN THIS WAY SHOW THAT THERE ARE DIFFERENCES WHICH HAVE A THERAPEUTIC EFFECT THAT THERE WOULD BE ANY JUSTIFICATION FOR TREATING THE VARIANTS AS DIFFERENT MEDICINAL PREPARATIONS , FOR THE PURPOSES OF AUTHORIZING THEM TO BE PLACED ON THE MARKET AND AS REGARDS PRODUCING THE RELEVANT DOCUMENTS , IT BEING UNDERSTOOD THAT THE ANSWER TO THE FIRST QUESTION REMAINS VALID AS REGARDS EACH OF THE AUTHORIZATION PROCEDURES WHICH HAVE BECOME NECESSARY .
| 0 |
10,561 | 32. As regards Regulation No 2988/95, it should be borne in mind that, according to Article 1(1), that regulation introduces general rules relating to homogenous checks and to administrative measures and penalties concerning irregularities with regard to EU law in order, as is clear from the third recital in the preamble to the regulation, to combat fraud against the European Union’s financial interests for all areas (judgments in FranceAgriMer , C‑670/11, EU:C:2012:807, paragraph 41 and case-law cited, and in Cruz & Companhia , C‑341/13, EU:C:2014:2230, paragraph 43). | 80. Afin d’apprécier le bien-fondé dudit rejet, il convient de préciser les remèdes et voies de recours ouverts à la partie concernée en cas de violation dudit principe. | 0 |
10,562 | 29. As the Court has already held (Case 126/86 Giménez Zaera [1987] ECR 3697, paragraph 11, and Joined Cases C-78/90 to C-83/90 Compagnie commerciale de l’Ouest and Others [1992] ECR I-1847, paragraphs 17 and 18), Articles 2 and 3 EC set out general aims made explicit by other provisions of the Treaty. They cannot be applied independently of the more specific provisions of the Treaty mentioned in the question referred. | 21. Il y a lieu de rappeler que si, dans le cadre d’une procédure en manquement au titre de l’article 258 TFUE, il incombe à la Commission d’établir l’existence du manquement allégué en apportant à la Cour les éléments nécessaires à la vérification par celle-ci de l’existence de ce manquement, sans pouvoir se fonder sur une présomption quelconque (voir, notamment, arrêts du 6 octobre 2009, Commission/Finlande, C‑335/07, Rec. p. I‑9459, point 46, et Commission/Suède, C‑438/07, Rec. p. I‑9517, point 49 et jurisprudence citée), il convient de tenir compte du fait que, s’agissant de vérifier l’application correcte en pratique des dispositions nationales destinées à assurer la mise en œuvre effective d’une directive, la Commission, qui ne dispose pas de pouvoirs propres d’investigation en la matière, est largement tributaire des éléments fournis par d’éventuels plaignants ainsi que par l’État membre concerné (voir, en ce sens, arrêts du 26 avril 2005, Commission/Irlande, C‑494/01, Rec. p. I‑3331, point 43, et du 4 mars 2010, Commission/Italie, C‑297/08, non encore publié au Recueil, point 101). | 0 |
10,563 | 43. It is clear from the travaux préparatoires relating to Directive 2005/36, in particular the Council’s statement of reasons, cited in paragraph 33 of the present judgment, that the situations at issue in the judgments in Hocsman (C‑238/98, EU:C:2000:440) and Dreessen (C‑31/00, EU:C:2002:35) are, inter alia, the basis for the adoption of Article 10 of that directive. It follows that the ‘specific and exceptional reasons’, referred to in that article, may cover both the circumstances relating to institutional and structural obstacles resulting from the particular situation in the Member State concerned and circumstances related to the applicant’s personal situation. | 34. S’agissant de la seconde justification, tirée de la nécessité d’assurer efficacement la lutte contre la fraude fiscale, la Cour a jugé que cette efficacité constitue une raison impérieuse d’intérêt général susceptible de justifier une restriction à l’exercice des libertés fondamentales garanties par le traité. Ainsi, dans le but d’assurer l’efficacité des contrôles fiscaux, lesquels entrent dans le cadre de la lutte contre la fraude fiscale, un État membre est-il autorisé à appliquer des mesures qui permettent la vérification, de façon claire et précise, du montant des frais déductibles dans cet État au titre des dépenses de recherche (arrêts précités Baxter e.a., point 18, ainsi que Laboratoires Fournier, point 24). Pour autant, la mesure visant à permettre cette vérification ne doit pas aller au-delà de ce qui est nécessaire à cet effet. | 0 |
10,564 | 48. That conclusion is not in any way inconsistent with the case-law of the Court to which the Commission refers, by virtue of which failure to observe the time-limits laid down for entry by the customs authorities of the amount of duty in the accounting records does not preclude post-clearance recovery, as failure to observe the time‑limits prescribed for entry in the accounts can give rise only to the Member State concerned paying interest in respect of delay, in the context of making available own resources (see inter alia, in support of this, Case C‑370/96 Covita [1998] ECR I-7711, paragraphs 36 and 37, and De Haan , paragraph 34). Those judgments decide only as to the question of the effects of a delay in entry in the accounts and are concerned exclusively with relations between Member States and the Community. | 54. It is common ground that the project for the construction of the S 18 carriageway began in 1992. The procedure was suspended and then resumed on 8 March 1994, the date on which it was formally presented and made subject to an assessment procedure pursuant to the 1971 Law on federal roads. | 0 |
10,565 | 58. According to settled case-law, in the particular case in which a parent company holds all or almost all of the capital in a subsidiary which has committed an infringement of the European Union competition rules, there is a rebuttable presumption that that parent company in fact exercises a decisive influence over its subsidiary. In such a situation, it is sufficient for the Commission to prove that all or almost all of the capital in the subsidiary is held by the parent company in order to take the view that that presumption applies (see, inter alia, judgments in Akzo Nobel and Others v Commission , C‑97/08 P, EU:C:2009:536, paragraph 60; Eni v Commission , C‑508/11 P, EU:C:2013:289, paragraph 47 and the case-law cited; and Schindler Holding and Others v Commission , C‑501/11 P, EU:C:2013:522, paragraphs 105 to 111). | 57
To this end, it is for the national court purely and simply to exclude the application of an unfair contractual term in order for it not to produce binding effects with regard to the consumer, without being authorised to revise its content (see, to that effect, judgment of 14 June 2012, Banco Español de Crédito, C‑618/10, EU:C:2012:349, paragraph 65). | 0 |
10,566 | 48. It is settled case-law that trade mark rights constitute an essential element in the system of undistorted competition which the EC Treaty seeks to establish and maintain (see Case C-10/89 HAG II [1990] ECR I-3711, paragraph 13, and Case C-63/97 BMW [1999] ECR I-905, paragraph 62). The rights and powers that trade marks confer on their proprietors must be considered in the light of that objective. | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
10,567 | 26
Article 13(1) of the directive provides, in turn, that, where the consumer exercises his right of withdrawal, all payments made by the consumer, including the costs of delivery, are to be reimbursed to him by the trader. The Court has previously held, with regard to the right of withdrawal as provided for in Directive 97/7/EC of the European Parliament and of the Council of 20 May 1997 on the protection of consumers in respect of distance contracts (OJ 1997 L 144, p. 19), which preceded Directive 2011/83, that, in principle, in the case of withdrawal by a consumer within the withdrawal period, the seller may not claim compensation from the consumer for the value of the use of the consumer goods acquired under a distance contract (see, to that effect, judgment of 3 September 2009, Messner, C‑489/07, EU:C:2009:502, paragraph 29). In addition, a trader is not permitted to charge the costs of delivering the goods to the consumer where the latter exercises his right of withdrawal (see, to that effect, judgment of 15 April 2010, Heinrich Heine, C‑511/08, EU:C:2010:189, paragraph 59). | 58. In the present case, the Federal Republic of Germany clearly chose to exercise its power of taxation over dividends distributed to companies resident in other Member States. Non-resident companies in receipt of those dividends thus find themselves in a situation comparable to that of resident companies as regards the risk of a series of charges to tax on dividends distributed by resident companies, so that non-resident recipient companies cannot be treated differently from resident recipient companies ( Commission v Spain , paragraph 53). | 0 |
10,568 | 30. It follows that Everything Everywhere’s customers who pay their mobile telephone bills using one of the payment methods which incur the SPHC do not intend to purchase two distinct supplies, namely a supply of a mobile telephone service and a supply whose purpose is to handle their payments. From the customer’s point of view, the supply of payment handling services supposedly provided by the telecommunications services provider to its customers at the time those services are paid for using certain payment methods must, in the circumstances such as those of the main proceedings, be regarded for VAT purposes, as being ancillary to the principal supply of those telecommunications services (see, by analogy, Joined Cases C‑308/96 and C‑94/97 Madgett and Baldwin [1998] ECR I‑6229, paragraphs 24 and 25). | 60 Furthermore, the Court of First Instance, in order to reject the complaints concerning breach of the provisions relating to the procedure for adoption of Regulation No 404/93, reiterated, at paragraphs 77 and 78 of the contested judgment, the grounds appearing at paragraphs 27 to 43 of the judgment in Case C-280/93 Germany v Council, and it is apparent from those paragraphs that they were in response solely to the argument that there had been a breach of the Commission's right of initiative, a failure to give reasons and lack of further consultation of the Parliament. | 0 |
10,569 | 79. Finally, in so far as L & D further disputes the evidential value of the data relating to sales and advertising on the grounds that they relate to the ‘ARBRE MAGIQUE’ name and the present case concerns low-cost goods in everyday use, it need only be pointed out that the assessment by the Court of First Instance of the evidence produced before it does not constitute, unless that evidence has been distorted, an issue of law subject to review by the Court (see judgment of 17 April 2008 in Case C‑108/07 P Ferrero Deutschland v OHIM , not published in the ECR, paragraph 30). | 62. It must be recalled that under Article 2 of Directive 2004/18, which lays down the principles of awarding contracts, contracting authorities are to treat economic operators equally and non-discriminatorily and are to act in a transparent way. Those principles are of crucial importance with regard to the technical specifications, in the light of the risks of discrimination linked to the choice of those specifications or the manner in which they are formulated. Thus, Article 23(2) and (3)(b) and the last sentence of recital 29 in the preamble to Directive 2004/18 state that the technical specifications must afford equal access for tenderers and not have the effect of creating unjustified obstacles to the opening up of public procurement to competition and be sufficiently precise to allow tenderers to determine the subject-matter of the contract and to allow contracting authorities to award the contracts, being clearly indicated, so that all tenderers know what the requirements established by the contracting authority cover. It is therefore in the light of those considerations that Article 23(6) of Directive 2004/18 must be interpreted. | 0 |
10,570 | 123. In the light of the foregoing, it must be found that the procedure in the General Court infringed the second paragraph of Article 47 of the Charter in that it did not comply with the requirement to adjudicate within a reasonable time, which constitutes a sufficiently serious breach of a rule of law intended to confer rights on individuals (see, to that effect, Case C‑352/98 P Bergaderm and Goupil v Commission EU:C:2000:361, paragraph 42). | 74
According to Article 1.5 of that directive, ‘rules on services’ consist of every requirement of a general nature relating to the taking-up and pursuit of the service activities referred to in Article 1.2 of that directive, which include ‘any Information Society service, that is to say, any service normally provided for remuneration, at a distance, by electronic means and at the individual request of a recipient of services’. | 0 |
10,571 | 25. It should be recalled, however, that new rules apply immediately to the future effects of a situation which arose under the old rules (Case 270/84 Licata v CES [1986] ECR 2305, paragraph 31, and Pokrzeptowicz-Meyer , paragraph 50). The Court has also ruled that, from the date of accession, the provisions of the original Treaties are to be binding on the new Member States and are to apply in those States under the conditions laid down in those Treaties and in the relevant Act of Accession (see Case C‑122/96 Saldanha and MTS [1997] ECR I‑5352, paragraph 13). | 81. It should be noted at the outset, first, that in matters concerning the common agricultural policy the Community legislature has a broad discretion which corresponds to the political responsibilities given to it by Articles 34 EC and 37 EC and that the Court has, on several occasions, held that the lawfulness of a measure adopted in that sphere can be affected only if the measure is manifestly inappropriate, having regard to the objective which the competent institution is seeking to pursue (see Case C‑280/93 Germany v Council [1994] ECR I‑4973, paragraphs 89 and 90, and Case C‑306/93 SMW Winzersekt [1994] ECR I‑5555, paragraph 21). | 0 |
10,572 | 32. As regards the question of the circumstances in which a measure applicable without distinction, such as the system of premium rate increases at issue in the main proceedings, may come within that concept, it should be borne in mind that rules of a Member State do not constitute a restriction within the meaning of the FEU Treaty solely by virtue of the fact that other Member States apply less strict, or more commercially favourable, rules to providers of similar services established in their territory (see Case C 518/06 Commission v Italy , paragraph 63 and the case-law cited). | 54. According to unchallenged statements in the documents before the Court, two of the claimants in the main proceedings will receive only 20 and 49% respectively of the benefits to which they were entitled. | 0 |
10,573 | 25. À cet égard, il convient de rappeler que l’article 4, paragraphe 1, de la directive 87/344, relatif au libre choix du représentant, a une portée générale et une valeur obligatoire (voir arrêts précités Eschig, point 47, et Stark, point 29). | 78. However, it also follows from the Court’s case-law that, where a Member State has chosen not to tax recipient companies established in its territory in respect of income of this kind, it cannot rely on the argument that there is a need to ensure a balanced allocation between the Member States of the power to tax in order to justify the taxation of recipient companies established in another Member State ( Amurta , paragraph 59, and Aberdeen Property Fininvest Alpha , paragraph 67). | 0 |
10,574 | 61
In that regard, it is settled case-law that the authorities enjoy broad discretion in carrying out subsequent checks (see, to that effect, judgments of 12 July 2012, Südzucker and Others, C‑608/10, C‑10/11 and C‑23/11, EU:C:2012:444, paragraphs 48 and 50, and of 10 December 2015, Veloserviss, C‑427/14, EU:C:2015:803, paragraphs 27 and 28). | 37. Consequently, foodstuffs whose labelling contains non-misleading health-related information must be regarded as complying with the rules of Directive 79/112, since Member States may not prohibit their marketing on grounds of a possible irregularity of that labelling. | 0 |
10,575 | 37. It is not disputed by the parties in the main proceedings that the three-stripe logo registered by adidas is a trade mark with a reputation. Moreover, it is common ground that the legislation applicable in the Netherlands includes the rule referred to in Article 5(2) of the Directive. Moreover, the Court has stated that Article 5(2) of the Directive also applies in respect of goods and services identical with or similar to those covered by the registered mark (see, to that effect, Case C‑292/00 Davidoff [2003] ECR I‑389, paragraph 30, and Case C‑408/01 Adidas-Salomon and Adidas Benelux [2003] ECR I-12537, paragraphs 18 to 22). | 53. The case giving rise to the judgment in Kühne & Heitz , however, was entirely different from those at issue in the main proceedings. Whilst the undertaking Kühne & Heitz NV had exhausted all legal remedies available to it, i-21 and Arcor did not avail themselves of their right to appeal against the fee assessments issued to them. | 0 |
10,576 | 104. However, national rules or practices likely to have a restrictive effect, or having such an effect, on the importation of pharmaceutical products are compatible with the Treaty only to the extent that they are necessary for the effective protection of health and life of humans. A national rule or practice cannot benefit from the derogation provided for in Article 30 EC if the health and life of humans may be protected just as effectively by measures which are less restrictive of intra-Community trade (Schumacher , paragraphs 17 and 18; Delattre , paragraph 53; Eurim-Pharm , paragraph 27; Commission v Germany , paragraphs 10 and 11; and Ortscheit , paragraph 17). | 75. That purpose is achieved once the aid in question, together where appropriate with default interest, has been repaid by the recipient (Case C-350/93 Commission v Italy [1995] ECR I-699, paragraph 22) or, in other words, by the undertakings which actually benefited from it (Case C-303/88 Italy v Commission [1991] ECR I-1433, paragraph 57). By repaying the aid, the recipient forfeits the advantage which it had enjoyed over its competitors on the market, and the situation prior to payment of the aid is restored (Case C-350/93 Commission v Italy , paragraph 22). | 0 |
10,577 | 30. In such circumstances, the temporary removal of the transit document from the goods listed therein must be characterised as a removal of those goods from customs supervision. In accordance with the interpretation given by the Court in its judgments in D. Wandel EU:C:2001:69, Liberexim EU:C:2002:433 and Hamann International EU:C:2004:90, such removal does constitute an act which has the effect of preventing the competent customs authority, even if only temporarily, from having access to goods under customs supervision and carrying out the controls prescribed by European Union customs legislation (see, to that effect, British American Tobacco EU:C:2004:250, point 53). | 111. It must be emphasised at the outset that any taking into account by OHIM of that additional evidence is in no way a ‘favour’ granted to one party or the other, but rather must result from an objective, reasoned exercise of the discretion conferred on OHIM by Article 76(2). | 0 |
10,578 | 34. Conversely, a substance with no such toxic, phytotoxic or plant protection action cannot be considered to be an ‘active substance’ within the meaning of Regulation No 1610/96 and, consequently, cannot give rise to the issue of a supplementary protection certificate. That interpretation corresponds to that applied in respect of medicinal products, the Court already having had the opportunity to hold that a substance with no pharmaceutical effects of its own, such as an excipient or an adjuvant, does not constitute an active ingredient and, consequently, cannot give rise to the grant of a supplementary protection certificate ( Massachusetts Institute of Technology , EU:C:2006:291, paragraph 25, and order in Glaxosmithkline Biologicals and Glaxosmithkline Biologicals, Niederlassung der Smithkline Beecham Pharma , C‑210/13, EU:C:2013:762, paragraph 35). | 40 However, the Commission is required not to demonstrate exhaustively that the checks carried out by the national authorities are inadequate, or that there are irregularities in the figures submitted by them, but to adduce evidence of serious and reasonable doubt on its part regarding those checks or figures (Cases C-54/95 Germany v Commission [1999] ECR I-35, paragraph 35, and C-28/94 Netherlands v Commission [1999] ECR I-1973, paragraph 40). | 0 |
10,579 | 17. As regards the context and purpose of the legislation in question, it is apparent from paragraph 35 of the recitals in the preamble to the provisional regulation and paragraph 38 of the recitals in the preamble to the definitive regulation that the Community authorities decided, in the interests of transparency and efficiency and in order to induce exporters to raise their prices, to impose a variable duty calculated according to the difference between a minimum price and the price to the first independent buyer. In addition, the Court has held that in taking that action, the authorities did not exceed the limits of their discretionary power since, in particular, a variable duty is generally more favourable to the traders in question than an ad valorem duty, on account of the fact that it makes it possible to avoid anti-dumping duties, provided that the imports are effected at prices above the minimum price fixed (judgment in Joined Cases C-305/86 and C-160/87 Neotype Techmashexport v Commission and Council [1990] ECR I-2945, paragraph 60). | 52. Toutefois, même si la juridiction de renvoi devait parvenir à la conclusion selon laquelle, compte tenu de ses caractéristiques et des circonstances dans lesquelles sont effectués les travaux socialement utiles par des personnes telles que le requérant au principal, la relation entre celui-ci et l’administration publique italienne qui l’a employé constitue, en réalité, une relation de travail au sens du droit national, il convient, en tout état de cause, de rappeler que la clause 2, point 2, de l’accord-cadre confère aux États membres une marge d’appréciation quant à l’application de l’accord-cadre à certaines catégories de contrats ou de relations de travail. | 0 |
10,580 | 36. In that regard, the Court has repeatedly stressed that the rules breached are aimed solely at economic operators who have freely chosen to take advantage of an agricultural aid scheme (Case 137/85 Maizena and Others [1987] ECR 4587, paragraph 13; Case C-240/90 Germany v Commission [1992] ECR I-5383, paragraph 26; Case C-210/00 Käserei Champignon Hofmeister [2002] ECR I-6453, paragraph 41 and Case C-489/10 Bonda [2012] ECR, paragraph 30). | 49. As regards the subsidiary ground relied upon by the Italian Government to justify that obstacle to the freedoms guaranteed by Articles 43 EC and 49 EC and relating to the maintenance of public order, it should be borne in mind that the concept of ‘public order’ comes into play where a genuine and sufficiently serious threat affects one of the fundamental interests of society. Like all derogations from a fundamental principle of the Treaty, the exception relating to public order must be narrowly construed (see Commission v Belgium , paragraph 28 and the case-law cited). | 0 |
10,581 | 43 The object of the Brussels Convention is not to unify the procedural rules of the Contracting States, but to determine which court has jurisdiction in disputes concerning civil and commercial matters in intra-Community relations and to facilitate the enforcement of judgments (see Case C-365/88 Hagen [1990] ECR I-1845, paragraph 17, and Case C-68/93 Shevill and Others [1995] ECR I-415, paragraph 35). | 76. The market share held by the mark is therefore an indication which may be relevant for the purposes of assessing whether that mark has acquired distinctive character through use. Such is the case, in particular, where, as in the present case, a mark consisting of the appearance of the product in respect of which registration is sought appears to be devoid of any distinctive character because it does not depart significantly from the norm or customs of the sector. It is probable, in such a case, that such a mark is likely to acquire distinctive character only if, following the use which is made of it, the products which bear it have more than a negligible share of the market in the products at issue. | 0 |
10,582 | 23
According to the Court’s settled case-law, for the purpose of interpreting a provision of EU 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, judgments of 17 November 1983 in Merck, 292/82, EU:C:1983:335, paragraph 12; 4 May 2010 in TNT Express Nederland, C‑533/08, EU:C:2010:243, paragraph 44; and 17 March 2016 in Liffers, C‑99/15, EU:C:2016:173, paragraph 14). | 66. The link of integration arises from, inter alia, the fact that, through the taxes which he pays in the host Member State by virtue of his employment, the migrant worker also contributes to the financing of the social policies of that State and should profit from them under the same conditions as national workers. | 0 |
10,583 | 77. As regards, on the other hand, the contested studies other than those referred to in paragraphs 71 to 76 of this judgment, it must, first, be observed that, as the law stands, the Court has recognised five types of documents which enjoy a general presumption of confidentiality: the documents in an administrative file relating to a procedure for reviewing State aid (the judgment in Commission v Technische Glaswerke Ilmenau , C‑139/07 P, EU:C:2010:376); the pleadings lodged by an institution in court proceedings (the judgment in Sweden and Others v API and Commission , C‑514/07 P, C‑528/07 P and C‑532/07 P, EU:C:2010:541, paragraph 94); the documents exchanged between the Commission and notifying parties or third parties in the course of merger control proceedings (the judgment in Commission v Éditions Odile Jacob C‑404/10 P, EU:C:2012:393, paragraph 123); the documents concerning an infringement procedure during its pre-litigation stage (the judgment in LPN and Finland v Commission , C‑514/11 P and C‑605/11 P, EU:C:2013:738, paragraph 65); and the documents relating to a proceeding under Article 101 TFEU (the judgment in Commission v EnBW , C‑365/12 P, EU:C:2014:112, paragraph 93). | 81. That argument cannot be upheld. | 0 |
10,584 | 33. The term ‘discard’ must be interpreted in the light not only of the fundamental aim of the directive, which, according to the third recital in the preamble thereto, is ‘the protection of human health and the environment against harmful effects caused by the collection, transport, treatment, storage and tipping of waste’, but also of Article 174(2) EC. The latter provision states that ‘Community policy on the environment shall aim at a high level of protection taking into account the diversity of situations in the various regions of the Community. It shall be based on the precautionary principle and on the principles that preventive action should be taken … ‘. It follows that the term ‘discard’ – and, accordingly, the concept of ‘waste’, within the meaning of Article 1(a) of the directive – cannot be interpreted restrictively (see, to that effect, inter alia, Joined Cases C‑418/97 and C‑419/97, ARCO Chemie Nederland and Others [2000] ECR I‑4475, paragraphs 36 to 40, and Thames Water Utilities , paragraph 27). | 47 As is also apparent from the 1997 Communication, it is undeniable that, depending on the circumstances, certain concerns may justify the retention by Member States of a degree of influence within undertakings that were initially public and subsequently privatised, where those undertakings are active in fields involving the provision of services in the public interest or strategic services (see today's judgments in Case C-483/99 Commission v France, not yet published in the European Court Reports, paragraph 43, and Case C-503/99 Commission v Belgium, not yet published in the European Court Reports, paragraph 43). | 0 |
10,585 | 36. The prohibition laid down by that provision is designed to ensure that a system of aid cannot become operational before the Commission has had a reasonable period in which to study the proposed measures in detail and, if necessary, to initiate the procedure provided for in Article 88(2) EC (Case C‑301/87 France v Commission [1990] ECR I‑307, ‘ Boussac ’, paragraph 17). | 51. It should be stated at the outset that the free movement of goods is one of the fundamental principles of the Community. | 0 |
10,586 | 57 The reasoning which led the Court to hold that, as Community law stands, Articles 12 and 13 of Decision No 3/80 do not have direct effect, must apply by analogy to all the other provisions of that decision which require additional measures for their application in practice. That reasoning cannot, however, be transposed to the principle of equal treatment in the field of social security, embodied in Article 3(1) of that decision. | 29. There is no provision of the Treaty to suggest that when students who are citizens of the Union move to another Member State to study there, they lose the rights which the Treaty confers on citizens of the Union, including the rights conferred on those citizens when they are in employment in the host Member State (see, to that effect, Grzelczyk , paragraph 35, and Bidar , paragraph 34). | 0 |
10,587 | 31. However, it is for the Court to provide the referring court with an answer which will be of use to it and enable it to determine the case before it (see, inter alia, Case C‑98/06 Freeport [2007] ECR I‑8319, paragraph 31). | Aux fins de l’examen de ces moyens, il convient de rappeler que, selon une jurisprudence constante de la Cour, le droit de l’Union en matière de concurrence, notamment l’article 101 TFUE, vise les activités des entreprises et la notion d’« entreprise » désigne toute entité exerçant une activité économique, indépendamment du statut juridique de cette entité et de son mode de financement (voir, notamment, arrêts du 5 mars 2015, Commission e.a./Versalis e.a., C‑93/13 P et C‑123/13 P, EU:C:2015:150, point 88, ainsi que du 27 avril 2017, Akzo Nobel et Akzo Nobel Chemicals/Commission, C‑516/15 P, EU:C:2017:314, point 47). | 0 |
10,588 | 27. Moreover, that conclusion is not called into question by the Greek Government’s submission that the dies a quo is the day that the competent authorities discover the irregularity. That view is contrary to the Court’s case-law that the date on which the authorities become aware of an irregularity is irrelevant to the starting point of the limitation period (judgment in Pfeifer & Langen , C‑52/14, EU:C:2015:381, paragraph 67). | 20 FOR THIS PURPOSE NOT ONLY MUST THE DURATION OF PERIODS OF ACTIVITY BE CONSIDERED, BUT ALSO THE NATURE OF THE EMPLOYMENT IN QUESTION . | 0 |
10,589 | 43. In that regard, it should be noted that, according to consistent case-law, activities which consist in allowing users to participate, for remuneration, in gambling constitute ‘services’ within the meaning of Article 49 EC (see, in particular, Case C‑275/92 Schindler [1994] ECR I‑1039, paragraph 25, and Case C‑67/98 Zenatti [1999] ECR I‑7289, paragraph 24). The same applies to the activity of promoting and placing gambling, such an activity constituting only specific steps in the organisation or operation of the gambling to which that activity relates (see, in particular, Schindler , paragraphs 22 and 23). | 60 It should be emphasized, however, that traders may not be prevented from applying to the courts having jurisdiction, in accordance with the appropriate procedures of national law, and subject to the conditions laid down in Joined Cases C-46/93 and C-48/93 Brasserie du Pêcheur and Factortame [1996] ECR I-1029, for reparation of loss caused by the levying of charges not due, irrespective of whether those charges have been passed on (Comateb, paragraph 34). | 0 |
10,590 | 76 In this respect, it is settled case-law that an appeal which merely reiterates the pleas in law and arguments put forward at first instance in fact constitutes a request for re-examination of the application brought before the Court of First Instance, a matter which falls outside the jurisdiction of the Court of Justice (see, inter alia, the order of 26 April 1993 in Case C-244/92 P Kupka-Floridi v Economic and Social Committee [1993] ECR I-2041, paragraph 10, and Deere v Commission, paragraph 20). That also applies where the pleas in law and arguments put forward at first instance are repeated purely by reference (Case C-354/92 P Eppe v Commission [1993] ECR I-7027, paragraph 8). | 61. It follows that, with regard to a worker who has not been able, for reasons beyond his control, to exercise his right to paid annual leave before termination of the employment relationship, the allowance in lieu to which he is entitled must be calculated so that the worker is put in a position comparable to that he would have been in had he exercised that right during his employment relationship. It follows that the worker’s normal remuneration, which is that which must be maintained during the rest period corresponding to the paid annual leave, is also decisive as regards the calculation of the allowance in lieu of annual leave not taken by the end of the employment relationship. | 0 |
10,591 | 27 Secondly, as regards the applicability of Article 10(c) of the Directive, in a case such as that in point in the main proceedings, the registration duty does not appear to have been paid on the registration of a new capital company, that is to say, on completion of a formality required for the commencement of business. Furthermore, it was not levied on the registration of an increase in capital, necessary for the carrying on of that business (see, on that point, Case C-188/95 Fantask and Others [1997] ECR I-6783, paragraph 22). | 85. In that regard, it should be noted that, when the national legislature revokes licences that allow their holders to exercise an economic activity, it must provide, for the benefit of those holders, a transitional period of sufficient length to enable them to adapt or reasonable compensation system (see, to that effect, European Court of Human Rights, Vékony v . Hungary , no. 65681/13, §ì34 and 35, 13 January 2015). | 0 |
10,592 | 37. The order for reference shows that the cases chosen as test cases in the proceedings before the national court concern United Kingdom-resident companies which received dividends from non-resident companies that are wholly owned by them. As the nature of the interest in question will confer on the holder definite influence over the company’s decisions and allow it to determine the company’s activities, the provisions of the EC Treaty on freedom of establishment will apply (Case C-251/98 Baars [2000] ECR I-2787, paragraphs 21 and 22; Case C‑436/00 X and Y [2002] ECR I‑10829, paragraphs 37 and 66 to 68; and Case C‑196/04 Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I‑0000, paragraph 31). | Les requérantes estiment que c’est à tort que le Tribunal s’est fondé sur la jurisprudence issue des arrêts du 25 juin 2008, Olympiaki Aeroporia Ypiresies/Commission (T‑268/06, EU:T:2008:222, point 56), ainsi que du 15 avril 2008, Nuova Agricast (C‑390/06, EU:C:2008:224, point 54 et jurisprudence citée), dès lors qu’elle ne serait pas pertinente dans le cas d’espèce. En effet, dans le présent litige, la transmission d’informations à la Commission, après la clôture de la procédure administrative, porterait non pas sur des informations essentielles relatives au cadre factuel ou juridique des mesures faisant l’objet de l’enquête, mais sur des informations destinées à confirmer les arguments déjà présentés par les requérantes lors de la procédure administrative. Elles estiment, en particulier, que ni les droits de la défense ni le principe du contradictoire ne justifient, en l’espèce, le traitement réservé à ces notes par le Tribunal dans la procédure devant lui. | 0 |
10,593 | 16. From that point of view, Article 27(2) of the Brussels Convention aims to ensure that a judgment is not recognised or enforced under the Convention if the defendant has not had an opportunity of defending himself before the court first seised (Case 166/80 Klomps [1981] ECR 1593, paragraph 9). | 36. In the context of that case, contrary to the position in the cases which gave rise to the judgments in Case C-132/92 Roberts [1993] ECR I‑5579 (paragraph 20) and in Hlozek (paragraph 48), the advantage accorded to female workers of being able to claim a retirement pension from an age five years younger than that set for male workers is not directly connected with the object of the rules establishing a difference in treatment. | 0 |
10,594 | 38. It should be recalled, at the outset, that according to the settled case‑law of the Court, in interpreting a provision of Community law it is necessary to consider not only its wording but also the context in which it occurs and the objects of the rules of which it is part (see Case 292/82 Merck [1983] ECR 3781, paragraph 12; Case 337/82 St Nikolaus Brennerei und Likörfabrik [1984] ECR 1051, paragraph 10; Case C-223/98 Adidas [1999] ECR I-7081, paragraph 23; Case C-191/99 Kvaerner [2001] ECR I-4447, paragraph 30; and Case C-17/03 VEMW and Others [2005] ECR I-4983, paragraph 41). | 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 |
10,595 | 58. Moreover, in the analogous context of Article 6 of the ECHR, the Court of Justice has held that it is precisely in deference to that article and to the very purpose of every individual’s right to adversarial proceedings and to a fair hearing within the meaning of that provision that the Court may of its own motion, on a proposal from the Advocate General or at the request of the parties, order that the oral procedure be reopened, in accordance with Article 61 of its 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 the order of 4 February 2000 in Case C‑17/98 Emesa Sugar [2000] ECR I‑665, paragraphs 8, 9 and 18, and Joined Cases C‑270/97 and C‑271/97 Deutsche Post [2000] ECR I‑929, paragraph 30). | 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 |
10,596 | 24 It follows, in particular, from the foregoing that the limitation of the effects in time of the Barber judgment concerns only those kinds of discrimination which employers and pension schemes could reasonably have considered to be permissible, owing to the transitional derogations for which Community law provided and which were capable of being applied to occupational pensions. | 42. It follows that, apart from the case of substances or combinations of substances intended for the purpose of making a medical diagnosis, a product cannot be regarded as being a medicinal product by function where, having regard to its composition – including its content in active substances – and if used as intended, it is incapable of appreciably restoring, correcting or modifying physiological functions in human beings. | 0 |
10,597 | 62. Institutions for occupational retirement provision are subject to rules of the same kind by virtue of Directive 2003/41/EC of the European Parliament and of the Council of 3 June 2003 on the activities and supervision of institutions for occupational retirement provision (OJ 2003 L 235, p. 10). These rules, coordinated at European Union level, are designed to ensure a high degree of security for future pensioners who are to enjoy the benefits of those institutions (see, to this effect, Case C-343/08 Commission v Czech Republic [2010] ECR I‑0000, paragraph 45). | 11 Consequently, by including the selling, administrative and other general expenses of sales subsidiaries in the constructed normal value it is possible to avoid a situation where expenses necessarily included in the selling price of a product when it is sold by a sales department forming part of the manufacturer' s organization are not included when that product is sold by a company which, although financially controlled by the manufacturer, is a legally distinct entity (judgment in Joined Cases 260/85 and 106/86 TEC v Council [1988] ECR 5855, at paragraph 29). | 0 |
10,598 | 48 It must also be borne in mind that the appeal may rely only on grounds relating to the infringement of rules of law, to the exclusion of any appraisal of the facts, and is therefore admissible only in so far as it is claimed that the decision of the Court of First Instance is incompatible with the rules of law the application of which it was called upon to ensure (see the judgments in Case C-283/90 P Vidranyi v Commission [1991] ECR I-4339, paras 11 to 13; in Case C-346/90 P F v Commission [1992] ECR I-2691, paras 6 and 7 and in Case C-53/92 P Hilti v Commission [1994] ECR I-0000, para. 10). | 15 As observed by most of the parties who commented on this point, the mere fact that the service provided by the old and the new awardees of a contract is similar does not therefore support the conclusion that an economic entity has been transferred. An entity cannot be reduced to the activity entrusted to it. Its identity also emerges from other factors, such as its workforce, its management staff, the way in which its work is organized, its operating methods or indeed, where appropriate, the operational resources available to it. | 0 |
10,599 | 31. The first part of the first ground of appeal is admissible to the extent that the Court is requested by the appellant to rule on the existence of an error of law committed by the General Court in the characterisation of harm alleged as actual and certain in the context of the European Union’s non-contractual liability (see, to that effect, judgments in Archer Daniels Midland v Commission , C‑510/06 P, EU:C:2009:166, paragraph 105, and in Commission v Schneider Electric , C‑440/07 P, EU:C:2009:459, paragraph 191). | 15 However, while the Commission takes the view, as it did in Mohr, that there is no supply of services for the purposes of the Sixth Directive in such situations, the German Government and the Finanzamt challenge the interpretation given in the judgment in Mohr. | 0 |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.