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22. Accordingly, preparatory acts must be regarded as economic activities within the meaning of the Sixth Directive. Any person performing such preparatory acts is consequently regarded as a taxable person within the meaning of Article 4 of that directive and is entitled to deduct ( Rompelman , paragraph 23, and Case C‑110/94 INZO [1996] ECR I‑857, paragraph 18). Entitlement to deduct is retained, even if it is subsequently decided, in view of the results of a profitability study, not to move to the operational phase but to put the company into liquidation, with the result that the economic activity envisaged does not give rise to taxed transactions ( INZO , paragraph 20).
33. In this connection, a taxable person who is liable as the recipient of services for the VAT relating thereto is not obliged to hold an invoice drawn up in accordance with the formal requirements of the VAT Directive in order to be able to exercise his right to deduct, and only has to fulfil the formalities laid down by the Member State concerned in the exercise of the option conferred by Article 178(f) of that directive (see, to that effect, Bockemühl , paragraph 47).
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51 It must, however, also be borne in mind that, according to settled case-law, a mere similarity in the wording of a provision of one of the Treaties establishing the Communities and of an international agreement between the Community and a non-member country is not sufficient to give to the wording of that agreement the same meaning as it has in the Treaties (see Case 270/80 Polydor and RSO Records [1982] ECR 329, paragraphs 14 to 21; Case 104/81 Kupferberg [1982] ECR 3641, paragraphs 29 to 31; Case C-312/91 Metalsa [1993] ECR I-3751, paragraphs 11 to 20).
32 It follows that, where entitlement to benefits which arose in the State of residence is lost because an age-limit has been reached, the competent institution of another Member State is not required to grant benefits to the persons concerned, unless they have acquired their entitlement there solely on the basis of the periods of insurance completed in that State.
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20. Consequently, the second indent of Article 5(1)(b) of Regulation No 44/2001 must be interpreted in the light of the origins, objectives and scheme of that regulation (see, to that effect, Case C‑103/05 Reisch Montage [2006] ECR I‑6827, paragraph 29; Case C‑283/05 ASML [2006] ECR I‑12041, paragraphs 16 and 22; and Case C‑386/05 Color Drack [2007] ECR I-3699, paragraph 18).
34 The Commission challenges SNUA's contention that it was not at fault and claims that due care under the contract should at least have prompted SNUA to advise the Commission that there was a risk of non-performance.
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64. In paragraph 165 of the judgment under appeal, the General Court rightly pointed out that where, following the annulment of a decision penalising undertakings which have infringed Article 81(1) EC because of a procedural defect concerning exclusively the procedures governing its final adoption by the College of Commissioners, the Commission is to adopt a fresh decision, with substantially the same content and based on the same objections, it is not required to conduct a new hearing of the undertakings concerned (see, to that effect, Limburgse Vinyl Maatschappij and Others v Commission , paragraphs 83 to 111).
38 That is particularly so where, as in the case before the referring court, the legislation of a Member State restricts the right of press undertakings established in the territory of that Member State to offer advertising space in their publications to potential advertisers established in other Member States.
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50 In the context of judicial cooperation between national courts and the Court of Justice, it is for national courts to establish and to evaluate the facts of the case (see in particular Case 139/85 Kempf v Staatssecretaris van Justitie [1986] ECR 1741, paragraph 12) and for the Court of Justice to provide the national court with such guidance on interpretation as may be necessary to enable it to decide the dispute (Case C-332/88 Alimenta [1990] ECR I-2077, paragraph 9).
12 THERE IS , HOWEVER , NO NEED TO CONSIDER THAT QUESTION SINCE THE RAAD VAN STATE , IN THE GROUNDS OF THE JUDGMENT MAKING THE REFERENCE , EXPRESSLY FOUND THAT MR KEMPF ' S WORK WAS NOT ON SUCH A SMALL SCALE AS TO BE PURELY A MARGINAL AND ANCILLARY ACTIVITY . ACCORDING TO THE DIVISION OF JURISDICTION BETWEEN NATIONAL COURTS AND THE COURT OF JUSTICE IN CONNECTION WITH REFERENCES FOR A PRELIMINARY RULING , IT IS FOR NATIONAL COURTS TO ESTABLISH AND TO EVALUATE THE FACTS OF THE CASE . THE QUESTION SUBMITTED FOR A PRELIMINARY RULING MUST THEREFORE BE EXAMINED IN THE LIGHT OF THE ASSESSMENT MADE BY THE RAAD VAN STATE .
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64. In any event, in order to be justified the restrictions on freedom of establishment and on freedom to provide services must satisfy the conditions laid down in the case-law of the Court (see, inter alia, Case C-19/92 Kraus [1993] ECR I-1663, paragraph 32, and Case C-55/94 Gebhard [1995] ECR I-4165, paragraph 37).
98 At the time when the contested decision was adopted, there was great uncertainty as to the risks posed by live animals, bovine meat and derived products.
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88. A system of undistorted competition, such as that provided for by the Treaty, can be guaranteed only if equality of opportunity is secured as between the various economic operators ( MOTOE , paragraph 51).
51. A system of undistorted competition, such as that provided for by the Treaty, can be guaranteed only if equality of opportunity is secured as between the various economic operators. To entrust a legal person such as ELPA, which itself organises and commercially exploits motorcycling events, the task of giving the competent administration its consent to applications for authorisation to organise such events, is tantamount de facto to conferring upon it the power to designate the persons authorised to organise those events and to set the conditions in which those events are organised, thereby placing that entity at an obvious advantage over its competitors (see, by analogy, Case C‑202/88 France v Commission [1991] ECR I-1223, paragraph 51, and Case C‑18/88 GB Inno BM [1991] ECR I‑5941, paragraph 25). Such a right may therefore lead the undertaking which possesses it to deny other operators access to the relevant market. That situation of unequal conditions of competition is also highlighted by the fact, confirmed at the hearing before the Court, that, when ELPA organises or participates in the organisation of motorcycling events, it is not required to obtain any consent in order that the competent administration grant it the required authorisation.
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71. The Court has, moreover, already held that the protection of consumers against abuses of advertising or, as an aim of cultural policy, the maintenance of a certain level of programme quality are objectives which may justify restrictions by the Member States on freedom to provide services in relation to television advertising (see Case C-288/89 Collectieve Antennevoorziening Gouda [1991] ECR I-4007, paragraph 27, and Case C-6/98 ARD [1999] ECR I-7599, paragraph 50).
48. Even if such a regulatory activity could be classified as an economic activity, the fact still remains that the application of Article 4(5) of the Sixth Directive implies a prior finding that the activity considered is of an economic nature. It is apparent from the answer given in paragraph 46 of this judgment that that is not the case.
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20 The Court observes first of all that, although direct taxation falls within the competence of the Member States, the latter must none the less exercise that competence consistently with Community law and therefore avoid any overt or covert discrimination by reason of nationality (Schumacker, paragraphs 21 and 26, and Wielockx, paragraph 16, both cited above).
37. The Court also held that the assessment of the facts from which it may be presumed that there has been direct or indirect discrimination is a matter for national judicial or other competent bodies, in accordance with national law or practice ( Kelly , paragraph 31), as stated in Recital 15 of Directives 2000/43 and 2000/78 and Recital 30 of Directive 2006/54.
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41. The Explanatory Notes to the CN and those to the HS are an important aid for interpreting the scope of the various tariff headings but do not have legally binding force. The wording of those Notes must therefore be consistent with the provisions of the CN and cannot alter their scope (see, in particular, Case C‑130/02 Krings [2004] ECR I-2121, paragraph 28, Case C-467/03 Ikegami [2005] ECR I-2389, paragraph 17, and Proxxon paragraph 22).
41 Last, Article 7(5) provides that the temporary or permanent withdrawal by the competent authority in the home Member State of the authorisation to practise the profession shall automatically lead to the lawyer concerned being temporarily or permanently prohibited from practising under his home-country professional title in the host Member State.
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36 However, it is necessary to note that, so far as concerns the agri-environmental aid characterised by a multi-annual commitment, the conditions for the grant of support must be observed throughout the commitment period in respect of which that aid was granted (judgments of 24 May 2012 in Hehenberger, C‑188/11, EU:C:2012:312, paragraph 34, and 7 February 2013 in Pusts, C‑454/11, EU:C:2013:64, paragraph 35).
28. It is settled case-law that the principle of non-discrimination requires that comparable situations must not be treated differently unless such treatment is objectively justified (see Case C‑354/95 National Farmers’ Union and Others [1997] ECR I‑4559, paragraph 61).
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29. In accordance with settled case-law, the need for a uniform application of European Union law and the principle of equality require that the terms of a provision of European Union law which makes no express reference to the law of the Member States for the purpose of determining its meaning and scope must normally be given an independent and uniform interpretation throughout the European Union; that interpretation must take into account the context of the provision and the objective of the relevant legislation (see, inter alia, Case 327/82 Ekro [1984] ECR 107, paragraph 11; Case C‑287/98 Linste r [2000] ECR I‑6917, paragraph 43, and Case C‑467/08 Padawan [2010] ECR I‑0000, paragraph 32).
79. À ce sujet, la Cour a jugé qu’une dégradation de l’environnement est inhérente à la présence de déch ets dans une décharge, peu important la nature des déchets en cause (arrêt Commission/Portugal, EU:C:2010:331, point 37 et jurisprudence citée).
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34. It should be recalled, as a preliminary point, that the purpose of the Framework Decision, as is apparent in particular from Article 1(1) and (2) and recitals 5 and 7 in the preamble, is to replace the multilateral system of extradition between Member States with a system of surrender between judicial authorities of convicted or suspected persons for the purpose of enforcing judgments or of conducting prosecutions, that system of surrender being based on the principle of mutual recognition (see Case C‑396/11 Radu [2013] ECR I‑0000, paragraph 33, and Case C‑399/11 Melloni [2013] ECR I‑0000, paragraph 36).
44. In those circumstances, the second ground of complaint is well founded. Third ground of complaint: incompatibility with Articles 43 EC and 49 EC of the condition requiring the economic operator to have a minimum share capital Arguments of the parties
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20. It should be borne in mind that, according to settled case-law, in relation to the transposition of a directive into the legal order of a Member State, it is essential for national law to guarantee that the national authorities will effectively apply the directive in full, that the legal position under national law should be sufficiently precise and clear and that individuals are made fully aware of their rights and, where appropriate, may rely on them before the national courts (Case C-365/93 Commission v Greece [1995] ECR I-499, paragraph 9, and Case C-144/99 Commission v Netherlands [2001] ECR I-3541, paragraph 17).
60. Therefore, given its general context and objective, the three-month period set out in Article 6(5) of the sixth steel aid code cannot be regarded as a prescription period linked to loss of competence.
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33. First, the undertaking receiving such compensation must actually have public service obligations to discharge, and the obligations must be clearly defined. Second, the parameters on the basis of which the compensation is calculated must be established in advance in an objective and transparent manner, to avoid it conferring an economic advantage which may favour the recipient undertaking over competing undertakings. Third, the compensation cannot exceed what is necessary to cover all or part of the costs incurred in the discharge of public service obligations, taking into account the relevant receipts and a reasonable profit for discharging those obligations. Fourth, the compensation must be determined on the basis of an analysis of the costs which a typical undertaking, well run and adequately provided with the requisite means so as to be able to meet the necessary public service requirements, would have incurred in discharging those obligations, taking into account the relevant receipts and a reasonable profit for discharging the obligations (judgment in Fallimento Traghetti del Mediterraneo , C‑140/09, EU:C:2010:335, paragraphs 37 to 40 and the case-law cited).
43 The Court went on to hold that the wording of Articles 8 and 9 of Directive 83/189 was clear in that they provide a procedure for Community control of draft national regulations, the date of their entry into force being subject to the Commission's agreement or lack of opposition.
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18 The right of deduction 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 Court has consistently held (see, in particular, Case 50/87 Commission v France [1988] ECR 4797, paragraphs 15 to 17 and Case C-97/90 Lennartz v Finanzamt Muenchen III [1991] ECR I-3795, paragraph 27) that the right of deduction must be exercised immediately in respect of all the taxes charged on transactions relating to inputs. Any limitation on the right of deduction 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 directive.
57. That said, passengers who are re-routed under Article 5(1)(c)(iii) of Regulation No 261/2004 are afforded the right to compensation laid down in Article 7 of the regulation where the carrier fails to re-route them on a flight which departs no more than one hour before the scheduled time of departure and reaches their final destination less than two hours after the scheduled time of arrival. Those passengers thus acquire a right to compensation when the y suffer a loss of time equal to or in excess of three hours in relation to the duration originally planned by the air carrier.
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43. So far as concerns, secondly, the argument that Articles 5 and 8 of Directive 89/104 are irrelevant to the resolution of the dispute in the main proceedings, it is apparent from settled case-law that such an argument can succeed only where it is quite obvious that the interpretation that is sought bears no relation to the actual facts of that dispute or to its purpose (see, inter alia, Case C‑379/98 PreussenElektra [2001] ECR I‑2099, paragraph 39; Joined Cases C‑94/04 and C‑202/04 Cipolla and Others [2006] ECR I‑11421, paragraph 25; and Case C‑414/11 Daiichi Sankyo and Sanofi-Aventis Deutschland [2013] ECR I‑0000, paragraph 35).
29. It follows from the foregoing considerations that the pleas of inadmissibility must be rejected. Substance
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25. It follows from Article 215(1) of the Customs Code and Articles 378 and 379 of the implementing regulation that the determination of the place where the customs debt was incurred allows the Member State with jurisdiction to recover customs duties to be identified (see, to that effect, Case C-526/06 Road Air Logistics Customs [2007] ECR I-0000, paragraph 26). In the case of forgery, which is characterised by the Commission as an offence or irregularity, the place where the customs debt arises is the place in which the goods were unlawfully removed from customs supervision, as is apparent from a reading of Article 203(2) in conjunction with Article 215(1) of the Customs Code (see, to that effect, in particular, Case C-66/99 D. Wandel [2001] ECR I-873, paragraph 50, and Case C‑371/99 Liberexim [2002] ECR I-6227, paragraph 52).
52 Second, it follows from the provisions of Regulation No 2726/90, in particular Articles 21, 22 and 34, and from Article 2(1)(c) and (d) and Article 3 of Regulation No 2144/87 that the first operation carried out in contravention of the external Community transit arrangements does not necessarily cause the goods to cease to be covered by those arrangements, and that an irregularity which constitutes a removal of the goods from customs supervision always gives rise to a customs debt and, thus, to the goods ceasing to be covered by those arrangements.
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16. Consequently, when questions submitted by national courts concern the interpretation of a provision of EU law, the Court is, in principle, obliged to give a ruling (Case C‑3/04 Poseidon Chartering [2006] ECR I‑2505, paragraph 15; Case C‑203/09 Volvo Car Germany [2010] ECR I‑10721, paragraph 24; and Agafiţei and Others , paragraph 26).
51. Cet objectif, ainsi que la Cour l’a déjà souligné, a notamment pour objet de sauvegarder la symétrie entre le droit d’imposition des bénéfices et la faculté de déduction des pertes (voir arrêts précités Lidl Belgium, point 33, et Philips Electronics UK, point 24), en particulier afin de prévenir que le contribuable choisisse librement l’État membre où faire valoir de tels bénéfices ou de telles pertes (voir, en ce sens, arrêts précités Oy AA, point 56, et Lidl Belgium, point 34).
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39 According to settled case-law, the need to provide an interpretation of Community law which will be of use to the national court makes it necessary that the national court define the factual and legal context of the questions it is asking or, at the very least, explain the factual circumstances on which those questions are based. Those requirements are of particular importance in certain areas, such as that of competition, where the factual and legal situations are often complex (see in particular Joined Cases C-320/90, C-321/90 and C-322/90 Telemarsicabruzzo and Others [1993] ECR I-393, paragraphs 6 and 7, Case C-284/95 Safety High-Tech v S. & T. [1998] ECR I-4301, paragraphs 69 and 70, and Case C-341/95 Bettati [1998] ECR I-4355, paragraphs 67 and 68).
26. Consequently, Article 5(5) of Directive 2001/29 is not intended either to affect the substantive content of provisions falling within the scope of Article 5(2) of that directive or, inter alia, to extend the scope of the different exceptions and limitations provided for therein.
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21. In this respect, it must be noted that, in the field of VAT, suppliers act as tax collectors for the State and in the interest of the public exchequer (see Case C-10/92 Balocchi [1993] ECR I-5105, paragraph 25). Those suppliers are liable to payment of VAT even though VAT, as a tax on consumption, is ultimately borne by the final consumer (see Case C-475/03 Banca popolare di Cremona [2006] ECR I-9373, paragraphs 22 and 28).
46. It follows that the concept of legal residence implied by the terms ‘have resided legally’ in Article 16(1) of Directive 2004/38 should be construed as meaning a period of residence which complies with the conditions laid down in the directive, in particular those set out in Article 7(1).
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30 Before the third question can be answered, it should be noted that although the Court may not, in proceedings under Article 177 of the Treaty, give a ruling on the compatibility of national rules with the Treaty, it has jurisdiction to provide the national court with a ruling on the interpretation of Community law in order to enable it to assess such compatibility for the purpose of deciding the case before it (judgment in Case C-196/89 Nespoli and Crippa [1990] ECR I-3647, paragraph 8).
28. Furthermore, as a precondition making it possible to establish whether an applicant has observed the other conditions imposed by Directive 91/439, the residence condition, which determines the Member State of issue, assumes special importance in relation to the other conditions laid down by that directive ( Wiedemann and Funk , paragraph 70, and Zerche and Others , paragraph 67).
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122. The reasonableness of a period is to be appraised in the light of the circumstances specific to each case and, in particular, the importance of the case for the person concerned, its complexity and the conduct of the applicant and of the competent authorities (Baustahlgewebe , paragraph 29, and Limburgse Vinyl Maatschappij , paragraph 187).
28. It follows from the foregoing that in Boehringer Ingelheim and Others the Court included in the concept of repackaging the relabelling which was undoubtedly one of the forms envisaged by the referring court in which the packaging of the medicinal products in question was altered.
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30. It follows that, first, the provisions of Article 6(2) of Decision No 1/80 are in no case applicable in the context of Article 7. It is solely for the purpose of calculating the periods of employment necessary to acquire the rights provided for in Article 6(1) that Article 6(2) sets out the effects, for the purposes of that calculation, of the various causes of interruption of employment (see Dogan , paragraph 15).
17 Such limitations on the right of deduction have an impact on 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 directive .
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22. As regards the first argument, it is settled case-law that the legality of an EU measure must be assessed on the basis of the facts and the law as they stood at the time when the measure was adopted (judgments in Agrana Zucker , C‑309/10, EU:C:2011:531, paragraphs 31 and 45 and the case-law cited, and Schaible , C‑101/12, EU:C:2013:661, paragraph 50). In particular, the Court places itself at the time when the EU measure at issue was adopted in order to examine whether the conditions permitting recourse to Article 95 EC as a legal basis were met (see judgments in Arnold André , C‑434/02, EU:C:2004:800, paragraph 38; Swedish Match , C‑210/03, EU:C:2004:802, paragraph 37; Germany v Parliament and Council , C‑380/03, EU:C:2006:772, paragraphs 45 to 51 and 55; and Vodafone and Others , C‑58/08, EU:C:2010:321, paragraphs 39 and 41).
77. Accordingly, by ruling in paragraph 196 of the judgment under appeal that a fact relied on by the Commission for the first time in its defence before the General Court cannot be taken into account, the General Court did not err in law.
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113. Deux conditions doivent être remplies cumulativement pour que la règle de non-assujettissement figurant à l’article 4, paragraphe 5, premier alinéa, de la sixième directive joue, à savoir la qualité d’organisme public et l’exercice d’activités accomplies en tant qu’autorité publique (arrêts du 11 juillet 1985, Commission/Allemagne, 107/84, Rec. p. 2655, point 11; Commission/Pays-Bas, précité, point 21, et Ayuntamiento de Sevilla, précité, point 18).
44. It should be noted that that article does not provide, in a general manner, that the holding of the requested person in custody is envisageable only within the temporal limits specified nor, in particular, that such a possibility is to be ruled out after expiry of the time-limits stipulated in Article 17 of the Framework Decision.
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41 It is to be observed, next, that the application of Article 52 of the Treaty in a given case depends, not on the question whether the Community has legislated in the area concerned by the business which is carried on, but on the question whether the situation under consideration is governed by Community law. Even if a matter falls within the power of the Member States, the fact remains that the latter must exercise that power consistently with Community law (Factortame and Others, paragraph 14; Case C-124/95 Centro-Com [1997] ECR I-81, paragraph 25; Case C-264/96 ICI v Colmer [1998] ECR I-4695, paragraph 19).
19 Although direct taxation is a matter for the Member States, they must nevertheless exercise their direct taxation powers consistently with Community law (see Case C-279/93 Schumacker [1995] ECR I-225, paragraph 21; Case C-80/94 Wielockx [1995] ECR I-2493, paragraph 16; Case C-107/94 Asscher [1996] ECR I-3089, paragraph 36; and Case C-250/95 Futura Participations and Singer [1997] ECR I-2471, paragraph 19).
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Dans ce contexte, à l’égard des entreprises chargées d’un service d’intérêt économique général, la Cour a précisé que, dans la mesure où une intervention étatique doit être considérée comme une compensation représentant la contrepartie de prestations effectuées par les entreprises bénéficiaires pour exécuter des obligations de service public, de telle sorte que ces entreprises ne profitent pas, en réalité, d’un avantage financier et que cette intervention n’a donc pas pour effet de mettre lesdites entreprises dans une position concurrentielle plus favorable au regard des entreprises concurrentes, ladite intervention ne relève pas de l’article 107, paragraphe 1, TFUE (voir, en ce sens, arrêts Altmark Trans et Regierungspräsidium Magdeburg, C‑280/00, EU:C:2003:415, point 87, ainsi que EasyPay et Finance Engineering, C‑185/14, EU:C:2015:716, point 45).
58. En ce qui concerne le grief de SGL relatif au non-respect du principe de proportionnalité, il suffit de rappeler que, dans le cadre d’un pourvoi, le contrôle de la Cour en ce qui concerne le montant de l’amende infligée à une entreprise impliquée dans une entente a notamment pour objet d’examiner dans quelle mesure le Tribunal a pris en considération, d’une manière juridiquement correcte, tous les facteurs essentiels pour apprécier la gravité d’un comportement déterminé (voir arrêts du 17 décembre 1998, Baustahlgewebe/Commission, C‑185/95 P, Rec. p. I‑8417, point 128; du 29 avril 2004, British Sugar/Commission, C‑359/01 P, Rec. p. I‑4933, point 47, ainsi que du 28 juin 2005, Dansk Rørindustri e.a./Commission, C‑189/02 P, C‑202/02 P, C‑205/02 P à C‑208/02 P et C‑213/02 P, Rec. p. I‑5425, point 244).
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54. First, the concept of ‘obligation’ in Article 5(1)(a) of Regulation No 44/2001 refers to the obligation which arises under the contract and the non-performance of which is relied upon in support of the action (see by analogy, inter alia, Case 14/76 De Bloos [1976] ECR 1497, paragraph 13; Case 266/85 Shenavai [1987] ECR 239, paragraph 9, and Case C‑256/00 Besix [2002] ECR I‑1699, paragraph 44) and, second, the place of performance of that obligation is to be determined in accordance with the law governing that obligation according to the conflict rules of the court before which the proceedings have been brought (see by analogy, inter alia, Case 12/76 Industrie Tessili Italiana Como [1976] ECR 1473, paragraph 13; Case C‑440/97 GIE Groupe Concorde and Others [1999] ECR I‑6307, paragraph 32, and Besix , paragraphs 33 and 36).
30. Furthermore, the scope of the principle of the protection of legitimate expectations cannot be extended to the point of generally preventing new rules from applying to the future effects of situations which have arisen under earlier rules (see, to that effect, Pokrzeptowicz-Meyer , paragraph 55).
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112. So far as concerns infringement of Article 47 of the Charter, pleaded by FLSmidth, it should be pointed out that, under the second paragraph of that provision, ‘[e]veryone is entitled to a fair and public hearing within a reasonable time by an independent and impartial tribunal previously established by law’. As the Court has repeatedly held, that article relates to the principle of effective judicial protection (see, inter alia, Der Grüne Punkt — Duales System Deutschland v Commission EU:C:2009:456, paragraph 179 and the case-law cited).
41. Il s’ensuit qu’un contrat de concession comportant les obligations typiques précisées aux points 27 et 28 du présent arrêt peut être qualifié de contrat de fourniture de services aux fins de l’application de la règle de compétence figurant à l’article 5, point 1, sous b), second tiret, du règlement.
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31 Accordingly, the Court held that the taxable amount attributable to the manufacturer as a taxable person must be the amount corresponding to the price at which he sold the goods to the wholesalers or retailers, less the value of those coupons. That interpretation, it added, was borne out by Article 11(C)(1) of the Sixth Directive, which seeks to ensure the neutrality of the taxable person's position (Elida Gibbs, paragraphs 29 to 31).
26. Il convient de rappeler que, selon une jurisprudence constante, 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 11 octobre 2001, Commission/Autriche, C-111/00, Rec. p. I-7555, point 13, et du 26 avril 2007, Commission/Italie, C-135/05, Rec. p. I-3475, point 36).
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30. The 10th recital in the preamble to Regulation No 1432/92 states that the purpose of the regulation is, inter alia, to ensure a uniform implementation throughout the Community of certain of the measures in Resolution 757 (1992). Consequently, account must be taken of the wording and the purpose of that resolution (see, to that effect, Bosphorus, paragraphs 13 and 14) in order to interpret that regulation. Regulation No 1432/92 cannot therefore be interpreted in a manner that is contrary to Resolution 757 (1992).
13 As to context and aims, it should be noted that by Regulation No 990/93 the Council gave effect to the decision of the Community and its Member States, meeting within the framework of political cooperation, to have recourse to a Community instrument to implement in the Community certain aspects of the sanctions taken against the Federal Republic of Yugoslavia by the Security Council of the United Nations, which, on the basis of Chapter VII of the Charter of the United Nations, adopted Resolutions 713 (1991), 752 (1992) and 787 (1992) and strengthened those sanctions by Resolution 820 (1993).
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52. Furthermore it is settled case-law that the basic regulation allows the Commission to charge to the EAGGF only sums paid in accordance with the rules laid down in the various agricultural sectors (see, inter alia, Case 327/85 Netherlands v Commission [1988] ECR 1065, paragraph 24; Case C-197/90 Italy v Commission [1992] ECR I-1, paragraph 38; and Case C-118/99 France v Commission [2002] ECR I‑747, paragraph 38) and requires it to refuse financing of expenditure when it finds that irregularities have occurred (Case C-157/00 Greece v Commission [2003] ECR I-153, paragraph 44).
24 WITH REGARD TO THE ASSESSMENT OF THIS SUBMISSION, IT MUST BE POINTED OUT THAT THE COURT HAS CONSISTENTLY HELD ( JUDGMENT OF 7 FEBRUARY 1979 IN CASE 11/76 NETHERLANDS V COMMISSION (( 1979 )) ECR 245 ) THAT THE PROVISIONS OF ARTICLES 2 AND 3 OF REGULATION NO 729/70 PERMIT THE COMMISSION TO CHARGE TO THE EAGGF ONLY SUMS PAID IN ACCORDANCE WITH THE RULES LAID DOWN IN THE VARIOUS SECTORS OF AGRICULTURAL PRODUCTION WHILE LEAVING THE MEMBER STATES TO BEAR THE BURDEN OF ANY OTHER SUM PAID, AND IN PARTICULAR ANY AMOUNTS WHICH THE NATIONAL AUTHORITIES WRONGLY BELIEVED THEMSELVES AUTHORIZED TO PAY IN THE CONTEXT OF THE COMMON ORGANIZATION OF THE MARKETS .
1
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38. The Court has held that, in a situation where the liability of a parent company is purely derivative of that of its subsidiary and in which no other factor individually reflects the conduct for which the parent company is held liable, the liability of that parent company cannot exceed that of its subsidiary (see, to that effect, judgment in Commission v Tomkins , C‑286/11 P, EU:C:2013:29, paragraphs 37, 39, 43 and 49).
56 To the extent that the legislation in issue involves restrictions on freedom of establishment, such restrictions are a direct consequence of the obstacles to the free movement of capital considered above, to which they are inextricably linked. Consequently, since an infringement of Article 73b of the Treaty has been established, there is no need for a separate examination of the measures at issue in the light of the Treaty rules concerning freedom of establishment.
0
11,434
28 Furthermore, in order to establish whether a national body, entrusted by law with different categories of function, is to be regarded as a ‘court or tribunal’ within the meaning of Article 267 TFEU, it must be determined in what specific capacity, judicial or administrative, it is acting within the particular legal context in which it seeks a ruling from the Court, in order for it to be ascertained whether there is a case pending before it and whether it is called upon to give judgment in proceedings intended to lead to a decision of a judicial nature (see, to that effect, judgment of 17 July 2014, Torresi, C‑58/13 and C‑59/13, EU:C:2014:2088, paragraph 19 and the case-law cited).
10. D’autre part, un État membre ne saurait exciper de dispositions, de pratiques ou de situations de son ordre juridique interne pour justifier l’inobservation des obligations et des délais prescrits par une directive (voir, notamment, arrêt du 9 septembre 2004, Commission/Espagne, C‑195/02, Rec. p. I‑7857, point 82).
0
11,435
41. Under paragraphs 2 and 4 of that article, the Council may adopt incentive measures, excluding any harmonisation of the laws and regulations of the Member States, and recommendations aimed in particular at encouraging the mobility of students and teachers (see D’Hoop , paragraph 32).
83. In those circumstances, the financial consequences which could follow for the Republic of Latvia cannot be determined on the sole basis of the interpretation of EU law given by the Court in the present case (see, by analogy, judgment in RWE Vertrieb , C‑92/11, EU:C:2013:180, paragraph 61 and the case-law cited).
0
11,436
49. It is settled case-law that the principle of equality of arms, together with, among others, the principle audi alteram partem , is no more than a corollary of the very concept of a fair hearing that implies an obligation to offer each party a reasonable opportunity of presenting its case in conditions that do not place it in a clearly less advantageous position compared with its opponent (see the judgment in Sweden v API and Commission , C‑514/07 P, C‑528/07 P and C‑532/07 P, EU:C:2010:541, paragraph 88).
88. Furthermore, it should be borne in mind in that regard that the principle of equality of arms – together with, among others, the principle of audi alteram partem – is no more than a corollary of the very concept of a fair hearing (see, by analogy, Case C‑305/05 Ordre des barreaux francophones et germanophone and Others [2007] ECR I‑5305, paragraph 31; Case C‑89/08 P Commission v Ireland and Others [2009] ECR I‑0000, paragraph 50; and Case C‑197/09 RX‑II Réexamen M v EMEA [2009] ECR I‑0000, paragraphs 39 and 40).
1
11,437
40 Article 4 of the Sixth Directive does not, however, preclude the tax authority from requiring objective evidence in support of the declared intention to commence economic activities which will give rise to taxable transactions. In that context, it is important to point out that a taxable person acquires that status definitively only if he made the declaration of intention to begin the envisaged economic activities in good faith. In cases of fraud or abuse, in which, for example, the person concerned, on the pretext of intending to pursue a particular economic activity, in fact sought to acquire as his private assets goods in respect of which a deduction could be made, the tax authority may claim, with retroactive effect, repayment of the sums deducted on the ground that those deductions were made on the basis of false declarations (Rompelman, paragraph 24, INZO, paragraphs 23 and 24, and Gabalfrisa, paragraph 46).
34. In the first place, with regard to heading 3822 of the CN, its wording refers to diagnostic or laboratory reagents. Moreover, it is mentioned in the HS Explanatory Notes on that heading that diagnostic reagents are used for the evaluation of physical, biophysical and biochemical processes and states in humans. According to those explanatory notes, the functions of those diagnostic reagents are based on a measurable or observable change in their biological or chemical constituents.
0
11,438
26. That finding cannot be called into question on the ground that the Court has held that, as long as it has not been withdrawn or declared invalid by the authorities of the Member State which issued it, a statement drawn up pursuant to the provisions of Title III of Regulation No 574/72, entitled ‘Implementation of the provisions of the regulations for determining the legislation applicable’, that is, an E 101 certificate, is binding on the social security institutions and the courts of the Member State in which the workers concerned are posted, in so far as it certifies that those workers are affiliated to the social security scheme of the Member State in which their undertaking is established (see, to that effect, judgments in FTS , C‑202/97, EU:C:2000:75, paragraph 55, and Herbosch Kiere , C‑2/05, EU:C:2006:69, paragraphs 26 and 31).
68. As the Advocate General points out in point 72 of his Opinion, such an objective can be achieved not only by direct restrictions on exports but also through indirect measures, such as those at issue in this case, since they influence the economic conditions of such transactions.
0
11,439
23. That status enables nationals of the Member States who find themselves in the same situation to enjoy within the scope ratione materiae of the EC Treaty the same treatment in law irrespective of their nationality, subject to such exceptions as are expressly provided for (see, in particular, Case C-184/99 Grzelczyk [2001] ECR I-6193, paragraph 31, and D'Hoop , cited above, paragraph 28).
32. Il s’ensuit que, avant de conclure, en l’espèce, à l’existence ou à l’inexistence d’une modification importante au sens de l’article 30, paragraphe 4, du règlement n o  1260/1999, la juridiction de renvoi doit notamment vérifier si la modification litigieuse a produit un avantage indu et/ou si la nature ou les conditions de mise en œuvre s’en trouvent affectées.
0
11,440
54 Finally, as regards the ground concerning distortion of evidence, it should be noted that, whilst it is for the Court of First Instance alone to assess the value which should be attached to the items of evidence produced to it (see, in particular, Case C-136/92 P Commission v Brazzelli Lualdi [1994] ECR I-1981, paragraph 66), the Court of Justice has none the less held that such a ground is admissible (see Case C-53/92 P Hilti v Commission [1994] ECR I-667, paragraph 42, Case C-362/95 P Blackspur DIY and Others v Council and Commission [1997] ECR I-4775, paragraph 29, Case C-55/97 P AIUFFASS and AKT v Commission [1997] ECR I-5383, paragraph 25, and Case C-140/96 P Dimitriadis v Court of Auditors [1997] ECR I-5635, paragraph 35).
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
11,441
106. The fact that the contested joint action was implemented by other decisions adopted under Title V of the EU Treaty, the legality of which the Commission has not challenged, cannot determine the outcome of the present case. For, according to settled case-law, the legal basis for an act must be determined having regard to its own aim and content and not to the legal basis used for the adoption of other Union measures which might, in certain cases, display similar characteristics (see, to that effect, Case C-94/03 Commission v Council , paragraph 50).
62. The right of appointment conferred on the Federal State and the Land of Lower Saxony thus enables them to participate in a more significant manner in the activity of the supervisory board than their status as shareholders would normally allow.
0
11,442
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).
39. In fact, the Italian Government merely informed the Commission of the legal or practical difficulties involved in giving effect to the decision.
0
11,443
22. The jurisdiction of the Court, in the procedure laid down in Article 267 TFEU, is confined to considering provisions of EU law only and it has no jurisdiction to rule on the compatibility of national law, including the case-law of the Member States, with EU law (see, to that effect, Triveneta Zuccheri and Others v Commission , C‑347/87, EU:C:1990:129, paragraph 16, and Schwarz , C‑321/07, EU:C:2009:104, paragraph 48).
370. The existence of such pressure does nothing to alter the reality and the gravity of the infringement committed by LR A/S.
0
11,444
73. In 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, in particular, Case 292/82 Merck [1983] ECR 3781, paragraph 12; Case C‑162/09 Lassal [2010] ECR I‑9217, paragraph 49).
45. Accordingly, there is no need to limit the effect of this judgment ratione temporis.
0
11,445
68 That said, it is also apparent from the Court’s case-law that it is necessary to ensure that exercise of the rights of the defence, in the context of a procedure that may result in an act finding the existence of an infringement, is not impaired where operations are organised before the initiation of that procedure which enable information to be gathered that may be decisive for establishing such an infringement (see, to that effect, judgments of 7 January 2004, Aalborg Portland and Others v Commission, C‑204/00 P, C‑205/00 P, C‑211/00 P, C‑213/00 P, C‑217/00 P and C‑219/00 P, EU:C:2004:6, paragraphs 63 to 65, and of 27 April 2017, FSL and Others v Commission, C‑469/15 P, EU:C:2017:308, paragraph 43).
26. It follows, first, that the dividends distributed by a company established in one Member State to a shareholder residing in another Member State are liable to be subject to juridical double taxation where the two Member States choose to exercise their tax competence and to subject those dividends to taxation in the hands of the shareholder.
0
11,446
31 However, the Court has consistently held that where, in application of Article 100 of the EEC Treaty, Community directives provide for the harmonization of the measures necessary to ensure inter alia the protection of animal and human health and establish Community procedures to check that they are observed, invoking Article 36 is no longer justified and the appropriate checks must be carried out and protective measures adopted within the framework outlined by the harmonizing directive (see the judgments in Case 5/77 Tedeschi v Denkavit [1977] ECR 1555, paragraph 15, Case 148/78 Ratti [1979] ECR 1629, paragraph 36, Case 251/78 Denkavit [1979] ECR 3369, paragraph 14, and Case 190/87 Moormann [1988] ECR 4689, paragraph 10).
32. In light of those considerations, the reply to the question referred must be that subheading 1212 99 80 of the CN must be interpreted as meaning that shelled pumpkin seeds which have lost their ability to germinate and which are intended for use in the baking industry come under that subheading. Costs
0
11,447
39 Accordingly, it is, on the one hand, for the Member States to decide whether to grant workers additional paid annual leave in addition to the minimum annual paid leave of four weeks provided for in Article 7 of Directive 2003/88. In that case, the Member States may grant to a worker who, because of illness, could not use up all of his additional paid annual leave before the end of his employment relationship, an entitlement to an allowance in lieu of that additional period. It is, on the other hand, for the Member States to determine the conditions for granting that entitlement (see, judgment of 3 May 2012 in Neidel, C‑337/10, EU:C:2012:263, paragraph 36).
19 It should be noted that, as the Court has consistently held, the field of application of the principle of legitimate expectations cannot be extended to the point of generally preventing new rules from applying to the future effects of situations which arose under the earlier rules, especially in a field such as the common organization of the markets, the purpose of which necessarily involves constant adjustment to the variations of the economic situations in the various agricultural sectors ( see in particular the judgment of 14 January 1987 in Case 278/84 Federal Republic of Germany v Commission (( 1987 )) ECR 1 ).
0
11,448
42 Next, with respect to the concepts of economic activity within the meaning of Article 2 and worker within the meaning of Article 48 of the Treaty, it must be observed that these concepts define the scope of one of the fundamental freedoms guaranteed by the Treaty and, as such, may not be interpreted restrictively (see, to that effect, Case 53/81 Levin v Staatssecretaris van Justitie [1982] ECR 1035, paragraph 13).
26 Article 7 of the directive is worded in general terms and comprehensively regulates the question of the exhaustion of trade mark rights for products traded in the Community. Therefore, national rules on the subject must be assessed in the light of that article.
0
11,449
37 According to settled case-law, the concepts used in Article 13 of the Brussels Convention must be interpreted independently, by reference principally to the system and objectives of the Convention, in order to ensure that it is fully effective (see, in particular, Case 150/77 Bertrand [1978] ECR 1431, paragraphs 14, 15 and 16; Case C-89/91 Shearson Lehman Hutton [1993] ECR I-139, paragraph 13; Case C-269/95 Benincasa [1997] ECR I-3767, paragraph 12; and Case C-99/96 Mietz [1999] ECR I-2277, paragraph 26).
26 The answer to the second and third questions submitted by the national court must therefore be that, without prejudice to the case where the court second seised has exclusive jurisdiction under the Convention and in particular under Article 16 thereof, Article 21 of the Convention must be interpreted as meaning that, where the jurisdiction of the court first seised is contested, the court second seised may, if it does not decline jurisdiction, only stay the proceedings and may not itself examine the jurisdiction of the court first seised.
0
11,450
46 In the present case, however, it is clear that the alleged breach relates directly to Regulation No 404/93, the validity of which in terms of the principles referred to has been confirmed by the Court of Justice in Case C-280/93 Germany v Council and Case C-466/93 Atlanta Fruchthandelsgesellschaft.
33 That conclusion necessarily extends to the specific aspects referred to in the questions submitted, namely the conversion of part of the periodic pension into a capital sum and the transfer of pension rights, the value of which can be determined only by reference to the funding arrangements chosen.
0
11,451
85. In the light of the fact that in the present case SMI has been in liquidation since bankruptcy proceedings were opened on 1 July 1997, it should be pointed out that, as follows from the case-law on bankrupt undertakings that have received aid, the re-establishment of the previous situation and the elimination of the distortion of competition resulting from the unlawfully paid aid may, in principle, be achieved by registration of the liability relating to the repayment of the aid in question in the schedule of liabilities. In accordance with this case-law, such registration would be sufficient (Case 52/84 Commission v Belgium [1986] ECR 89, paragraph 14, and Case C-142/87 Belgium v Commission (‘Tubemeuse’) [1990] ECR I-959, paragraphs 60 to 62).
70. As to the Danish Government's argument that the actual competence of practitioners, working in surgeries or in a hospital environment, would be undermined because of numerous journeys abroad for medical purposes, the Court finds that no specific evidence has been adduced in support of this argument.
0
11,452
33 With regard, first, to the proceedings at first instance covered by Chapter III of Directive 2013/32, it should be recalled that when the authorities of the Member States take measures which come within the scope of EU law, they are, as a rule, subject to the obligation to observe the rights of defence of addressees of decisions which significantly affect their interests (judgment of 10 September 2013, G. and R., C‑383/13 PPU, EU:C:2013:533, paragraph 35, and of 11 December 2014, Boudjlida, C‑249/13, EU:C:2014:2431, paragraph 40).
Concernant, en deuxième lieu, la première branche du premier moyen en ce qu’elle est tirée du non-respect du principe du délai raisonnable par la Commission, il convient de rappeler que la violation de ce principe n’est susceptible de justifier l’annulation d’une décision prise à l’issue d’une procédure administrative que dans la mesure où elle emporte également une violation des droits de la défense de l’entreprise concernée (voir, par analogie, arrêts du 9 juin 2016, PROAS/Commission, C‑616/13 P, EU:C:2016:415, point 74, ainsi que du 8 mai 2014, Bolloré/Commission, C‑414/12 P, non publié, EU:C:2014:301, points 84 et 85).
0
11,453
53 While the Court, furthermore, has already held that a trade mark may fulfil other functions than that of indicating origin which are equally worthy of protection against infringement by third parties, such as that of guaranteeing the quality of the goods or services which it designates, or those of communication, investment or advertising, it has nonetheless always emphasised that the essential function of a mark remains that of indicating origin (see, to that effect, judgments of 23 March 2010, Google France and Google, C‑236/08 to C‑238/08, EU:C:2010:159, paragraphs 77 and 82, and of 22 September 2011, Interflora and Interflora British Unit, C‑323/09, EU:C:2011:604, paragraphs 37 to 40 and the case-law cited).
78. Dès lors que la République hellénique n’a pas pris, dans le délai imparti, les mesures nécessaires pour récupérer auprès de chacun des bénéficiaires les aides visées par la décision 2008/723, le grief de cet État membre quant au manque allégué de coopération de la part de la Commission apparaît inopérant (voir, en ce sens, arrêt Commission/Allemagne, précité, points 71 et 72).
0
11,454
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).
27 NEVERTHELESS , THE EXERCISE OF THAT RIGHT MIGHT FALL WITHIN THE AMBIT OF THE PROHIBITIONS CONTAINED IN THE TREATY IF IT WERE TO MANIFEST ITSELF AS THE SUBJECT , THE MEANS , OR THE CONSEQUENCE OF A RESTRICTIVE PRACTICE .
0
11,455
89. Furthermore, since Article 30 EC contains an exception, to be interpreted strictly, to the rule of free movement of goods within the Community, it is for the national authorities which invoke it to show in each case, in the light of national nutritional habits and in the light of the results of international scientific research, that their rules are necessary to give effective protection to the interests referred to in that provision and, in particular, that the marketing of the products in question poses a real risk to public health ( Sandoz , paragraph 22; Van Bennekom , paragraph 40; Commission v Denmark , paragraph 46; and Case C-24/00 Commission v France , paragraph 53).
26 It must be inferred from the foregoing that, if that taxable person incurs expenditure in a Member State other than the Member State of establishment for the purposes both of his taxed transactions and his exempt transactions in the latter State, he has a right of partial refund in the first State.
0
11,456
69. In accordance with the judgment in Case 120/78 Rewe-Zentral [1979] ECR 649, "Cassis de Dijon " , Article 30 of the Treaty prohibits obstacles to the free movement of goods, in the absence of harmonisation of national laws, which are the consequence of applying to goods coming from other Member States, where they are lawfully manufactured and marketed, rules that lay down requirements to be met by those goods (such as those relating to their name, form, size, weight, composition, presentation, labelling and packaging), even if those rules apply to national and imported products alike (see, inter alia , Keck and Mithouard , cited above, paragraph 15; Case C-470/93 Mars [1995] ECR I-1923, paragraph 12; and Ruwet , cited above, paragraph 46).
26 In order to determine whether such measures are in the nature of State aid, the relevant criterion is that indicated in the Commission' s decision, and not contested by the Belgian Government, namely whether the undertaking could have obtained the amounts in question on the capital market .
0
11,457
27 The first stage, particularly where the competition is based on formal qualifications, consists in comparing the diplomas or other certificates of qualifications provided by the candidates with the qualifications required by the notice of competition (see the judgments cited above in Case 44/71 Marcato v Commission, paragraph 20; Case 37/72 Marcato v Commission, paragraph 19, and Case 31/75 Costacurta v Commission, paragraph 11). Since that comparison is made on the basis of objective factors which are moreover known to each candidate in his own case, observance of the secrecy surrounding the proceedings of the selection board does not preclude communication of those objective factors and in particular of the criteria for assessment upon which the selection made at the stage of the preliminary proceedings in the competition was based, a selection which enables those whose applications have been rejected even before any individual test to ascertain the possible reasons for their elimination (see Bonu v Council, cited above, paragraph 5).
12 On 23 April 1988, Mr Oteiza Olazabal was stopped and questioned in French territory in connection with proceedings initiated after the kidnapping of an industrialist in Bilbao (Spain), responsibility for which was claimed by ETA. On 8 July 1991, he was sentenced by the Tribunal de grande instance (Regional Court) of Paris (France), ruling under its criminal jurisdiction, to 18 months' imprisonment, of which eight months were suspended, and to a four-year ban on residence for conspiracy to disturb public order (ordre public) by intimidation or terror.
0
11,458
38. As observed in paragraph 29 of this judgment, Article 1(1) of Directive 89/665 requires Member States to guarantee that decisions of contracting authorities can be subjected to effective review which is as swift as possible. In order to attain the objective of rapidity pursued by that directive, Member States may impose limitation periods for actions in order to require traders to challenge promptly preliminary measures or interim decisions taken in public procurement procedures (see, to that effect, Universale-Bau and Others , paragraphs 75 to 79; Case C‑230/02 Grossmann Air Service [2004] ECR I‑1829, paragraphs 30 and 36 to 39; and Case C‑241/06 Lämmerzahl [2007] ECR I‑8415, paragraphs 50 and 51).
65. Articles 177 EC to 181 EC, which deal with cooperation with developing countries, refer not only to the sustainable economic and social development of those countries, their smooth and gradual integration into the world economy and the campaign against poverty, but also to the development and consolidation of democracy and the rule of law, as well as to respect for human rights and fundamental freedoms, in compliance also with commitments in the context of the United Nations and other international organisations (C-403/05 Parliament v Commission [2007] ECR I-0000, paragraph 56).
0
11,459
45. In that regard, it must be remembered that, as derogations from the fundamental rule of freedom of establishment, Articles 45 EC and 55 EC must be interpreted in a manner which limits their scope to what is strictly necessary for safeguarding the interests which those provisions allow the Member States to protect (Case 147/86 Commission v Greece [1988] ECR 1637, paragraph 7, and Case C-114/97 Commission v Spain [1998] ECR I-6717, paragraph 34).
S’agissant de la troisième branche dudit moyen, il y a lieu de rappeler que le Conseil s’est réservé la compétence pour adopter les mesures restrictives les plus sensibles, à savoir l’intégration, dans le règlement adopté sur la base du traité FUE, des désignations décidées par le Conseil de sécurité et l’application des mesures visées à l’article 23, paragraphes 2 et 3, du règlement n° 267/2012, en ce qu’elles ont une incidence particulièrement importante sur les personnes physiques ou morales, les entités ou les organismes concernés (arrêt du 1er mars 2016, National Iranian Oil Company/Conseil, C‑440/14 P, EU:C:2016:128, point 52).
0
11,460
55 In contrast, this case is not concerned with those coordinating provisions in Title III of Decision No 3/80. Mrs Sürül relies solely on the principle of non-discrimination on grounds of nationality laid down in Article 3(1) of that decision, with a view to obtaining, in the Member State of her residence and solely under the legislation of that State, entitlement to a social security benefit under the same conditions as those laid down for the nationals of the host Member State.
22. The Netherlands Government refers with good reason in this regard to the wording of Article 13A(2)(b) of the Sixth Directive, which provides that ‘the supply of services or goods shall not be granted exemption as provided for in (1)(b), (g), (h), (i), (l), (m) and (n) above if … it is not essential to the transactions exempted’. It is apparent from these provisions that the main transaction, to which the supply of goods or services in question is closely linked, must itself also be an exempted transaction. In the case in the main proceedings, the exemption of the Foundation’s services as intermediary between the parents of the child being cared for and the host parents thus presupposes that the childcare service provided by the latter is itself exempt from VAT.
0
11,461
63. It is only exceptionally that the Court may, in application of the general principle of legal certainty inherent in the Community legal order, be moved to restrict for any person concerned the opportunity of relying on a provision which it has interpreted with a view to calling in question legal relationships established in good faith. Two essential criteria must be fulfilled before such a limitation can be imposed, namely that those concerned should have acted in good faith and that there should be a risk of serious difficulties (see, inter alia, Case C‑57/93 Vroege [1994] ECR I‑4541, paragraph 21, Case C‑372/98 Cooke [2000] ECR I‑8683, paragraph 42, and Skov and Bilka , paragraph 51).
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
11,462
48 In so far as the appellant claims that the General Court committed an error of law by finding the amount of the fine to be proportionate, it should be borne in mind that it is not for the Court of Justice, when ruling on points of law in the context of an appeal, to substitute, on grounds of fairness, its own assessment for that of the General Court when ruling on the amount of fines imposed on undertakings for infringements of EU law. Accordingly, only inasmuch as the Court of Justice considers that the level of the fine is not merely inappropriate, but also excessive to the point of being disproportionate, would it have to find that the General Court erred in law, on account of the inappropriateness of the amount of a fine (judgment of 10 July 2014 in Telefónica and Telefónica de España v Commission, C‑295/12 P, EU:C:2014:2062, paragraph 205 and the case-law cited).
59 It is beyond question that certain restrictions of competition are inherent in collective agreements between organisations representing employers and workers. However, the social policy objectives pursued by such agreements would be seriously undermined if management and labour were subject to Article 85(1) of the Treaty when seeking jointly to adopt measures to improve conditions of work and employment.
0
11,463
38 The Court has made it clear that such a possible regularisation would have to be subject to the condition that it does not offer the persons concerned the opportunity to circumvent the rules of EU law or to dispense with their application, and that it should remain the exception (judgments of 3 July 2008, Commission v Ireland, C‑215/06, EU:C:2008:380, paragraph 57; of 15 January 2013, Križan and Others, C‑416/10, EU:C:2013:8, paragraph 87; and of 17 November 2016, Stadt WienerNeustadt, C‑348/15, EU:C:2016:882, paragraph 36).
Quant au bien-fondé de cette quatrième branche, il importe de relever que, après avoir rappelé en substance, au point 102 de l’arrêt attaqué, qu’un acte peut se voir reconnaître, à titre exceptionnel, un effet rétroactif, lorsque le but à atteindre l’exige et que la confiance légitime des intéressés est dûment respectée (voir, en ce sens, arrêts Amylum/Conseil, 108/81, EU:C:1982:322, point 4, ainsi que Fedesa e.a., C‑331/88, EU:C:1990:391, point 45), le Tribunal a examiné, aux points 104 à 109 de l’arrêt attaqué, si ces deux critères étaient réunis en ce qui concerne la décision litigieuse. Plus particulièrement, il a rappelé, au point 105 de cet arrêt, en conformité avec la jurisprudence de la Cour (voir, en ce sens, arrêt Amylum/Conseil, 108/81, EU:C:1982:322, point 8), que le critère relatif au but à atteindre impliquait, dans le cas d’espèce, la nécessité d’examiner si ladite décision visait à satisfaire à au moins un but d’intérêt général. À cet égard, le point 106 dudit arrêt est rédigé ainsi:
0
11,464
99. The requirements to be satisfied by the statement of reasons laid down in Article 253 EC depend, in principle, on the circumstances of each case, in particular on the content of the measure in question, the nature of the reasons given and the interest which its addressee may have in obtaining explanations. However, in the matter of State aid, where, contrary to the provisions of Article 88(3) EC, the aid has already been granted, the Commission, which has the power to require the national authorities to order repayment, is not obliged to provide specific reasons in order to justify the exercise of that power (case-law cited above: Belgium v Commission , paragraphs 81 and 82; Case C-310/99 Italy v Commission , paragraph 106; and Case C-372/97 Italy v Commission , paragraph 129).
12 A farmer who lets a holding which he owns therefore loses the status of producer in relation to that holding and can no longer operate it within the meaning of the abovementioned rules.
0
11,465
40. Next, in so far as concerns the rule that only one optician’s shop may be established per 8 000 residents, the Court has already held that national authorities may adopt measures to avoid the risk of healthcare providers converging on localities in the territory concerned which are considered to be attractive. Thus, national authorities may opt, in the light of that risk, for legislation which provides that only one service provider may be established for a given population density, since such a rule seeks to encourage such service providers to establish premises in parts of the national territory where access to healthcare is lacking (see, to that effect, Blanco Pérez and Chao Gómez , paragraphs 72 to 77).
61. Thus, in the specific area of State aid, the Court has already had occasion to stress that the Commission is bound by the guidelines and notices that it issues, inasmuch as they do not depart from the rules in the Treaty and are accepted by the Member States (see, for example, Case C‑409/00 Spain v Commission , paragraphs 69 and 95, and Italy v Commission , paragraph 45, both cited above).
0
11,466
16 It should, moreover, be emphasised that, although insuperable difficulties may prevent a Member State from complying with its obligations under Community law (see Case 101/84 Commission v Italy [1985] ECR 2629, paragraph 16), mere apprehension of such difficulties cannot justify a failure by a Member State to apply Community law correctly (see Case C-52/95 Commission v France [1995] ECR I-4443, paragraph 38, and Case C-265/95 Commission v France [1997] ECR I-0000, paragraph 55).
38 That argument cannot be accepted. Mere apprehension of internal difficulties cannot justify a failure to apply the rules in question.
1
11,467
25. In that regard, it is settled case-law that the Court may refuse to rule on a question referred for a preliminary ruling by a national court only where it is quite obvious that the interpretation of EU law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to provide a useful answer to the questions submitted to it (see, inter alia, Case C‑188/07 Commune de Mesquer [2008] ECR I-4501, paragraph 30).
51. Il y a lieu, à titre liminaire, de rappeler que la suppression d’une aide illégale par voie de récupération est la conséquence logique de la constatation de son illégalité et que cette conséquence ne saurait dépendre de la forme dans laquelle l’aide a été octroyée (arrêt Commission/Italie, C‑411/12, EU:C:2013:832, point 25 et jurisprudence citée).
0
11,468
59 It follows from the case-law of the Court of Justice, however, that the taking into account, by virtue of the principle of equal treatment, of differences between the undertakings that have participated in a single cartel (in particular with regard to the geographic scope of their respective involvement) for the purpose of assessing the gravity of an infringement need not necessarily occur when the multipliers for the ‘gravity of the infringement’ and for the ‘additional amount’ are set but may occur at another stage in the setting of the fine, such as when the basic amount of the fine is adjusted in the light of mitigating and aggravating circumstances under points 28 and 29 of the 2006 Guidelines (see, to that effect, judgments of 11 July 2013, Gosselin Group v Commission, C‑429/11 P, not published, EU:C:2013:463, paragraphs 96 to 100, and of 11 July 2013, Team Relocations and Others v Commission, C‑444/11 P, not published, EU:C:2013:464, paragraphs 104 and 105).
58. It should be recalled that, in the judgments in Bosmann (C‑352/06, EU:C:2008:290) and in Hudzinski and Wawrzyniak (C‑611/10 and C‑612/10, EU:C:2012:339), the Court has already condoned exceptions to the single State principle and has recognised that a Member State which does not have jurisdiction by virtue of the provisions of Title II of Regulation No 1408/71 has the power to grant, under certain conditions, family benefits to a migrant worker under its own national law.
0
11,469
24. In that regard, it should be stated that Ritrama seeks to challenge Folien Fischer’s and Fofitec’s interest in pursuing the action in the proceedings before the referring court and contests the relevance of the question referred. However, as the Court has held, the national court alone has jurisdiction to find and assess the facts in the case before it and to interpret and apply national law (see Case C-11/07 Eckelkamp and Others [2008] ECR I-6845, paragraph 32, and Joined Cases C-165/09 to C-167/09 Stichting Natuur en Milieu and Others [2011] ECR I-4599, paragraph 47).
26 INASMUCH AS VITAMINS ARE USUALLY DEFINED AS SUBSTANCES WHICH , IN MINUTE QUANTITIES , FORM AN ESSENTIAL PART OF THE DAILY DIET AND ARE INDISPENSABLE FOR THE PROPER FUNCTIONING OF THE BODY , THEY MAY NOT , AS A GENERAL RULE , BE REGARDED AS MEDICINAL PRODUCTS WHEN THEY ARE CONSUMED IN SMALL QUANTITIES .
0
11,470
18 In view of that task, the Court considers that it cannot give a preliminary ruling on a question raised in a national court where, inter alia, the interpretation requested relates to measures not yet adopted by the Community institutions (see Case 93/78 Mattheus v Doego [1978] ECR 2203, paragraph 8), the procedure before the court making the reference for a preliminary ruling has already been terminated (see Case 338/85 Pardini v Ministero del commercio con l' estero [1988] ECR 2041, paragraph 11) or the interpretation of Community law or the examination of the validity of a rule of Community law sought by the national court bears no relation to the actual nature of the case or to the subject-matter of the main action (Case 126/80 Salonia v Poidomani and Giglio [1981] ECR 1563, paragraph 6, and, most recently, Durighello, cited above, paragraph 9).
75. The principles of equal treatment and non-discrimination on grounds of nationality imply, in particular, a duty of transparency which enables the contracting public authority to verify that those principles are complied with. That obligation of transparency which is imposed on the public authority consists in ensuring, for the benefit of any potential tenderer, a degree of advertising sufficient to enable the public service contract to be opened up to competition and the impartiality of procurement procedures to be reviewed (see, by analogy, Parking Brixen , paragraph 49, and ANAV , paragraph 21).
0
11,471
20 In view of this answer, there is no need to reply to the national court' s second and third questions.
18 From the date of expropriation and notwithstanding their common origin, each of the marks independently fulfilled its function, within its own territorial field of application, of guaranteeing that the marked products originated from one single source .
0
11,472
20 Furthermore, the Court has consistently held (see Joined Cases 141/81, 142/81 and 143/81 Holdijk and Others [1982] ECR 1299, paragraph 12, and Case 118/86 Openbaar Ministerie v Nertsvoederfabriek Nederland [1987] ECR 3883, paragraph 12) that the establishment of a common organization of the agricultural markets pursuant to Article 40 of the Treaty does not have the effect of exempting agricultural producers from any national provisions intended to attain objectives other than those covered by the common organization, even though such provisions may, by affecting the conditions of production, have an impact on the volume or the cost of national production and therefore on the operation of the common market in the sector concerned. The prohibition of any discrimination between producers in the Community, laid down in the second subparagraph of Article 40(3) of the Treaty, refers to the objectives pursued by the common organization and not to the various conditions of production resulting from national rules which are general in character and pursue other objectives (see Holdijk and Others, cited above, paragraph 12).
62. First, the undertaking receiving such compensation must actually have public service obligations to discharge, and the obligations must be clearly defined ( Altmark Trans and Regierungspräsidium Magdeburg , paragraph 89).
0
11,473
27. As the Court has already held, the provisions of the FEU Treaty on the freedom to provide services apply to an activity which enables people to participate in gambling in return for remuneration (judgment in Zenatti , C‑67/98, EU:C:1999:514, paragraph 24 and case-law cited). Moreover, the freedom to provide services is for the benefit of both providers and recipients of services (judgment in Liga Portuguesa de Futebol Profissional and Bwin International , C‑42/07, EU:C:2009:519, paragraph 51 and case-law cited).
87 In particular, it is conceivable that, in specific circumstances, having regard to the nature and objectives of a particular contract, the capacities of a third party entity, which are necessary for the performance of a particular contract, cannot be transferred to the tenderer. Accordingly, in such circumstances, the tenderer may rely on those capacities only if the third party entity directly and personally participates in the performance of the contract concerned (see, to that effect, judgment of 7 April 2016, Partner Apelski Dariusz, C‑324/14, EU:C:2016:214, paragraph 41).
0
11,474
59. Articles 45 and 46(2) of that regulation are also mandatory, since their wording does not confer any right to choose on an insured person who falls within the scope of those provisions (see, by analogy, judgment in van Delft and Others , EU:C:2010:610, paragraph 57). Consequently, the insured person cannot waive the application of those articles by not declaring, in the application for the award of the old-age pension to which he is entitled under the legislation of a Member State, the periods of insurance completed in another Member State.
57. By contrast, as the Advocate General observes in point 47 of his Opinion, Articles 28 and 28a of Regulation No 1408/71 are worded in terms which do not confer any right to choose on the pensioners who come under those provisions. Article 28 lays down a mandatory rule that, where the recipient of a pension due under the legislation of a Member State resides in another Member State in which he is not entitled to benefits, he is nevertheless to ‘receive’ benefits in kind provided by the competent institution of that Member State, in so far as he would be entitled to them if he resided in the Member State responsible for payment of his pension. Similarly, where the Member State of residence provides for an entitlement to benefits in kind, Article 28a of the regulation requires, without offering any alternative, the Member State responsible for payment of the pension to bear the cost of those benefits, again in so far as the pensioner would be entitled to them if he resided in the Member State responsible for payment of the pension.
1
11,475
37 The first point to be borne in mind here is the need to ensure legal certainty, which means that rules must enable those concerned to know precisely the extent of the obligations which they impose on them (see, to that effect, Case 348/85 Denmark v Commission [1987] ECR 5225, paragraph 19). The Commission thus cannot choose, at the time of the clearance of EAGGF accounts, an interpretation which departs from and is not dictated by the normal meaning of the words used (see, to that effect, Case 349/85 Denmark v Commission [1988] ECR 169, paragraphs 15 and 16).
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
11,476
32. This interpretation is, moreover, consistent with the principle of fiscal neutrality, which precludes treating similar supplies of services, which are thus in competition with each other, differently for VAT purposes (Case C-109/02 Commission v Germany [2003] ECR I‑12691, paragraph 20; and Kingscrest Associates and Montecello , paragraph 54). It would be contrary to that principle to make medical tests prescribed by general practitioners subject to a different VAT scheme depending on where they are carried out when they are equivalent from a qualitative point of view in the light of the professional qualifications of the service providers in question (see, to that effect, Dornier , paragraph 49; and Joined Cases C‑443/04 and C‑444/04 Solleveld and van den Hout-van Eijnsbergen [2006] ECR I-0000, paragraphs 40 and 41). The type of establishments providing the services at issue in the main proceedings
54. In addition, it must be recalled that the principle of fiscal neutrality precludes, in particular, treating similar supplies of services, which are thus in competition with each other, differently for VAT purposes (see, to that effect, Kügler , paragraph 30, and Commission v Germany , paragraph 20).
1
11,477
38. The risk that the public might believe that the goods or services in question come from the same undertaking or, as the case may be, from economically-linked undertakings, constitutes a likelihood of confusion (see, inter alia, Case C-342/97 Lloyd Schuhfabrik Meyer [1999] ECR I–3819, paragraph 17; Case C-120/04 Medion [2005] ECR I–8551, paragraph 26; and Case C–102/07 adidas and adidas Benelux [2008] ECR I–2439, paragraph 28).
40. With regard to the assessment of that new active substance, Article 8(1), first subparagraph, point (a), of Directive 91/414 requires, first, that it be ‘found that the dossier on the active substance satisfies the requirements of Annexes II and III in relation to the projected uses’. In addition, Article 8(1), first subparagraph, point (b), requires the Member State to establish that the active substance can satisfy the requirements of Article 5(1) of the directive and also that ‘the plant protection product may be expected to satisfy the requirements of Article 4(1)(b) to (f)’.
0
11,478
30 That solution is consistent not only with the approach taken by the Court in Effer v Kanter, cited above, in which it ruled that the plaintiff may invoke the jurisdiction of the courts of the place of performance in accordance with Article 5(1) of the Convention even when the existence of the contract on which the claim is based is in dispute between the parties, but also with the judgment in Case 73/77 Sanders v Van der Putte [1977] ECR 2383, paragraph 15, in which the Court held, in connection with Article 16(1) of the Convention, that, in the matter of tenancies of immovable property, the courts of the State in which the immovable property is situated continue to have jurisdiction even where the dispute is concerned with the existence of the lease.
28 The Court would observe, first, that the issue whether the questions submitted by the national court concern a matter unconnected with Community law, either because amateur sport falls outside the scope of the Treaty or because the events referred to by that court involve national teams, relates to the substance of the questions submitted, not to their admissibility.
0
11,479
72. The purpose of clause 5(1) of the Framework Agreement is to implement one of the objectives of that agreement, namely to place limits on successive recourse to fixed-term employment contracts or relationships, regarded as a potential source of abuse to the detriment of workers, by laying down as a minimum a number of protective provisions designed to prevent the status of employees from being insecure (see, inter alia, judgments in Adeneler and Others , C‑212/04, EU:C:2006:443, paragraph 63; Kücük , C‑586/10, EU:C:2012:39, paragraph 25; and Fiamingo and Others , EU:C:2014:2044, paragraph 54).
18 It should therefore be held that the services principally and habitually provided by a veterinary surgeon do not fall within the fourth indent of Article 9(2)(c) of the Sixth Directive either.
0
11,480
15 First, according to settled case-law, Community legislation does not permit Member States, which are required to define the precise scope of the expression `farmer practising farming as a main occupation', to limit its scope to natural persons alone (see Case 312/85 Villa Banfi [1986] ECR 4039 and Case C-162/91 Tenuta il Bosco [1992] ECR I-5279).
28 Furthermore, it is settled case-law that the transmission, and broadcasting, of television signals comes within the rules of the Treaty relating to the provision of services (see, in particular, Case 155/73 Sacchi [1974] ECR 409, paragraph 6; Case 52/79 Debauve and Others [1980] ECR 833, paragraph 8; Case C-260/89 ERT [1991] ECR I-2925, paragraphs 20 to 25; Case C-353/89 Commission v Netherlands [1991] ECR I-4069, paragraph 38; Case C-211/91 Commission v Belgium [1992] ECR I-6757, paragraph 5, and Case C-23/93 TV10 [1994] ECR I-4795, paragraphs 13 and 16).
0
11,481
24. Similarly, it is settled case-law of the Court on the Brussels Convention, which can be applied to Regulation No 44/2001, that, in so far as they introduce an exception to the general rules of jurisdiction set out in that regulation and, in particular to the rule set out in Article 2(1) of that regulation, according to which, subject to the regulation, persons domiciled in a Member State shall be sued in the courts of that Member State, the provisions of Article 22(1) of Regulation No 44/2001 must not be given an interpretation broader than is required by their objective. These provisions have the effect of depriving the parties of the choice of forum which would otherwise be theirs and, in certain cases, of resulting in their being brought before a court which is not that of the domicile of any of them (see, by analogy, judgment in ČEZ , C‑343/04, EU:C:2006:330, paragraphs 26 and 27 and the case-law cited).
29. Eu égard à l’importance de la protection de la vie privée, mise en exergue aux considérants 2 et 10 de la directive 95/46, soulignée par la jurisprudence de la Cour (voir arrêt Rijkeboer, précité, point 47 et jurisprudence citée) et inscrite à l’article 8 de la charte des droits fondamentaux de l’Union européenne, il convient de considérer que les frais exigibles au titre de l’article 12, sous a), de cette directive ne peuvent être fixés à un niveau susceptible de constituer un obstacle à l’exercice du droit d’accès garanti par cette disposition.
0
11,482
70. Consequently, Ireland’s line of argument that the Commission has not adequately established the factual basis for its action must immediately be rejected. As the Commission claimed, since its action for failure to fulfil obligations is concerned with the way in which Directive 85/337 has been transposed, and not with the actual result of the application of the national legislation relating to that transposition, it must be determined whether that legislation itself harbours the insufficiencies or defects in the transposition of the directive which the Commission alleges, without any need to establish the actual effects of the national legislation effecting that transposition with regard to specific projects (see Case C‑66/06 Commission v Ireland , paragraph 59).
Or, ainsi qu’il a été rappelé au point 77 du présent arrêt, l’appréciation des faits ne constitue pas, sous réserve du cas de la dénaturation des éléments qui lui ont été présentés, une question de droit soumise, comme telle, au contrôle de la Cour dans le cadre d’un pourvoi (arrêt du 25 octobre 2007, Develey/OHMI, C‑238/06 P, EU:C:2007:635, point 97 et jurisprudence citée).
0
11,483
45. On that point it is sufficient to recall that the Court has consistently held that the rules regarding equal treatment forbid not only overt discrimination by reason of nationality but also all covert forms of discrimination which, by the application of other criteria of differentiation, lead in fact to the same result (see, inter alia, Case 152/73 Sotgiu [1974] ECR 153, paragraph 11; Commerzbank , paragraph 14, and Case C‑103/08 Gottwald [2009] ECR I‑9117, paragraph 27).
52. If the revision indicates that the provisions governing the customs procedure in question were applied on the basis of incorrect or incomplete information, the customs authorities must, in accordance with Article 78(3) of the Customs Code, take the measures necessary to regularise the situation, taking account of the new information available to them.
0
11,484
20 In order to rule on the merits of this complaint, it must be pointed out, first, that it is not disputed that where a Member State makes registration with the dental association, and therefore the practice by dentists of their profession, subject to the requirement that the persons concerned reside in the district of the professional association with which they seek registration, that constitutes a restriction on freedom of establishment and freedom of movement for workers in that such a requirement prevents dentists established or resident in another Member State from setting up a second dental surgery in the first State or practising as employees there (see, to that effect, in particular, Case C-106/91 Ramrath v Ministre de la Justice [1992] ECR I-3351, paragraphs 20 to 22 and 28).
40. It should be added that the distinction that should be made between different work patterns in relation to the accumulation of the entitlement to paid annual leave has, however, no effect on the exercise of accrued rights. As is apparent from the case-law, annual leave acquired during a reference period can be taken during a subsequent period, and the significance of the rest period acquired remains with regard to the positive effect of paid annual leave on the safety and health of the worker if it is taken not during the period in which it accrued, in which the worker worked full-time, but during a later period in which he works part-time (see, inter alia, judgments in Federatie Nederlandse Vakbeweging , C‑124/05, EU:C:2006:244, paragraph 30, and KHS , C‑214/10, EU:C:2011:761, point 32).
0
11,485
60. Although that is an aspect of national procedural law that the regulation is not intended to unify (see, to that effect, judgment in G , C‑292/10, EU:C:2012:142, paragraph 44), the application of the relevant national laws must not, nevertheless, impair the effectiveness of Regulation No 44/2001 (see the judgment in Shevill and Others , C‑68/93, EU:C:1995:61, paragraph 36 and case-law cited).
45. It follows that the person who has caused harm to the holder of the exclusive reproduction right is the person who, for his own private use, reproduces a protected work without seeking prior authorisation from the rightholder. Therefore, in principle, it is for that person to make good the harm related to that copying by financing the compensation which will be paid to the rightholder.
0
11,486
99 However, such criteria are formulated in very general and imprecise terms. As is apparent from settled case-law, where powers of intervention of a Member State or a public authority, such as the powers of opposition with which the minister is vested in the present instance, are not qualified by any condition, save for a reference to such criteria formulated in general terms, without any indication of the specific objective circumstances in which those powers are to be exercised, this results in serious interference with the freedom concerned which may have the effect — when, as in the present instance, decisions are involved whose fundamental nature in the life of an undertaking has already been pointed out in paragraph 54 of this judgment — of excluding that freedom altogether (see to this effect, in particular, judgments of 4 June 2002, Commission v France , C‑483/99, EU:C:2002:327, paragraphs 50 and 51, and of 26 March 2009, Commission v Italy , C‑326/07, EU:C:2009:193, paragraphs 51 and 52).
51. The Court has previously held that a State’s powers of intervention such as the powers of opposition in respect of which the criteria at issue determine the conditions for their exercise, which are not qualified by any condition, save for a reference to the protection of national interests, formulated in general terms and without any indication of the specific objective circumstances in which those powers are to be exercised, constitute serious interference with the free movement of capital (see, to that effect, Case C‑483/99 Commission v France [2002] ECR I‑4781, paragraphs 50 and 51).
1
11,487
20. In that context, it should be noted that the Court has held that Article 3(1) of the Regulation must be interpreted as meaning that it also confers international jurisdiction on the courts of the Member State within the territory of which insolvency proceedings were opened to hear an action which derives directly from the initial insolvency proceedings and which is closely connected with them, within the meaning of recital 6 in the preamble to the Regulation (Case C‑339/07 Seagon [2009] ECR I‑767, paragraphs 19 to 21). It must therefore be examined whether an application for joinder of insolvency proceedings on the ground that property has been intermixed can be deemed to be such an action.
282. That upper limit thus has a distinct and autonomous objective by comparison with the criteria of gravity and duration of the infringement.
0
11,488
21 In that regard, it should be observed that the question referred relates to Article 4(3) TEU, which establishes the principle of sincere cooperation, under which the Member States are to take any appropriate measure, general or particular, to ensure fulfilment of the obligations arising out of the Treaties or resulting from the acts of the institutions of the European Union (judgment of 12 April 2011 in DHL Express France, C‑235/09, EU:C:2011:238, paragraph 58, and Opinion 2/13 of 18 December 2014, EU:C:2014:2454, paragraph 173), and to several provisions of the Charter.
88. Le Tribunal n’a pas commis d’erreur de droit en rejetant le moyen de Storck, tiré de l’insuffisance de motivation de la décision litigieuse, dans la mesure où l’obligation de motivation qui incombe à l’OHMI en vertu de l’article 73 du règlement n° 40/94 peut être satisfaite sans qu’il soit nécessaire de répondre expressément et de manière exhaustive à l’ensemble des arguments avancés par un requérant (voir arrêt Helena Rubinstein et L’Oréal/OHMI, précité, point 112).
0
11,489
88. Article 234 EC gives national courts the right – and, where appropriate, imposes on them the obligation – to make a reference for a preliminary ruling, as soon as the national court perceives either of its own motion or at the request of the parties that the substance of the dispute raises one of the points referred to in the first paragraph of Article 234 EC. It follows that national courts have the widest discretion in referring matters to the Court if they consider that a case pending before them raises questions involving interpretation of provisions of Community law, or consideration of their validity, necessitating a decision on their part (Case 166/73 Rheinmühlen-Düsseldorf [1974] ECR 33, paragraph 3).
52. Where, conversely, those profits are subject in the Member State of the company making the distribution to a higher level of tax than the tax levied by the Member State of the company receiving them, the latter Member State is obliged to grant a tax credit only up to the limit of the amount of corporation tax for which the company receiving the dividends is liable. It is not required to repay the difference, that is to say, the amount paid in the Member State of the company making the distribution which is greater than the amount of tax payable in the Member State of the company receiving it.
0
11,490
27. The Court may refuse to rule on a question referred for a preliminary ruling from a national court only where it is quite obvious that the interpretation of European Union law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see, inter alia, Lucchini , paragraph 44; TeliaSonera Sverige , paragraph 16; and eDate Advertising and Others , paragraph 33).
52 It is clear from that provision that the competent authority, which is required to take into consideration the seriousness of the infringement concerned, is thus obliged to comply with the principle of proportionality.
0
11,491
33. Moreover, decisions of the Osservatorio are approved by a majority of its members, without a State representative having a right of veto or a casting vote which might make it possible to rebalance power between the public authorities and the private sector, unlike the situation at issue in the judgments in Reiff (C‑185/91, EU:C:1993:886, paragraph 22); Delta Schiffahrts- und Speditionsgesellschaft (C‑153/93, EU:C:1994:240, paragraph 21); Centro Servizi Spediporto (EU:C:1995:308, paragraph 27); and Librandi (EU:C:1998:454, paragraph 35).
20 IT FOLLOWS THAT THE PROVISIONS OF THE ACT OF ACCESSION MUST BE INTERPRETED WITH REFERENCE TO THE FOUNDATIONS OF THE COMMUNITY, AS ESTABLISHED BY THE TREATY, AND THAT THE DEROGATIONS PERMITTED BY THE ACT OF ACCESSION FROM THE RULES LAID DOWN BY THE TREATY MUST BE INTERPRETED IN SUCH A WAY AS TO FACILITATE THE ACHIEVEMENT OF THE OBJECTIVES OF THE TREATY AND THE APPLICATION OF ALL ITS RULES .
0
11,492
37. While it is not for the Court to define the content of the public policy of a Member State, it is none the less required to review the limits within which the courts of a Member State may have recourse to that concept for the purpose of declining to recognise a judgment delivered in another Member State (see, by analogy, judgment in Diageo Brands , C‑681/13, EU:C:2015:471, paragraph 42).
18 Under those provisions, where the supplier of goods agrees that the purchaser, in return for payment of interest, should defer payment of the price until delivery, the total value of the goods must be regarded as including that interest, even if the contract treats it as distinct from the price.
0
11,493
32. Thus, although Member States are free, within the framework of Directive 80/987, not to provide in national law a guarantee of payment of compensation for dismissal (as the first paragraph of Article 3 of that directive contains no obligation to that effect), rules of national law which do provide for such a guarantee fall, with effect from 8 October 2002 – the date of the entry into force of Directive 2002/74 – within the scope of Community law as regards their application to events subsequent to that date (see, to that effect, Case C-81/05 Cordero Alonso [2006] ECR I-7569, paragraphs 31 and 32). For that reason, the lawfulness of such rules are conditional, from that date, upon their compliance with the general principles and fundamental rights whose observance the Court ensures and within which the general principle of equal treatment and non-discrimination features prominently ( Rodríguez Caballero , paragraphs 31 and 32).
36. In this respect, the Court has already held that there are very specific situations in which, despite the fact that the secondary law on the right of residence of third-country nationals does not apply and the Union citizen concerned has not made use of his freedom of movement, a right of residence cannot, exceptionally, without undermining the effectiveness of the Union citizenship that citizen enjoys, be refused to a third-country national who is a family member of his if, as a consequence of refusal, that citizen would be obliged in practice to leave the territory of the European Union altogether, thus denying him the genuine enjoyment of the substance of the rights conferred by virtue of his status (see Dereci and Others , paragraphs 64, 66 and 67, and Iida , paragraph 71).
0
11,494
26. Les parties s’opposant sur la portée de l’article 12 de la directive «autorisation», il convient de rappeler que cette directive prévoit non seulement des règles relatives aux procédures d’octroi des autorisations générales ou des droits des radiofréquences ou des numéros et au contenu de celles-ci, mais également des règles relatives à la nature, voire à l’ampleur, des charges pécuniaires, liées auxdites procédures, que les États membres peuvent imposer aux entreprises dans le secteur des services de communications électroniques (voir, par analogie, arrêts Albacom et Infostrada, précité, points 35 et 36, ainsi que du 21 juillet 2011, Telefónica de España, C–284/10, Rec. p. I‑6991, point 18).
18. As is clear from recitals 1 and 3 to 5 in the preamble, Directive 97/13 is among the measures adopted to achieve the complete liberalisation of telecommunications services and infrastructures. To that end, Directive 97/13 established a common framework applicable to authorisation schemes, intended to facilitate significantly the entry of new operators into the market. In addition to laying down rules for authorisation procedures and the content of authorisations, that framework sets out the nature and scope of the financial payments related to those procedures which Member States may impose on undertakings in the field of telecommunications services (Joined Cases C-292/01 and C-293/01 Albacom and Infostrada [2003] ECR I-9449, paragraphs 35 and 36, and Case C-85/10 Telefónica Móviles España [2011] ECR I-0000, paragraph 20).
1
11,495
104 In the light of all of the foregoing considerations, it must be held that the Commission did not exceed the limits of its discretion in finding that the aid scheme in question could not benefit from any of the exemptions provided for in Article 87(2) or (3) EC. It is settled case-law that State aid, certain conditions of which contravene other provisions of the Treaty, cannot be declared by the Commission to be compatible with the common market (see, inter alia, Case C-21/88 Du Pont de Nemours Italiana [1990] ECR I-889, paragraph 20; Case C-156/98 Germany v Commission [2000] ECR I-6857, paragraph 78; and Case C-204/97 Portugal v Commission [2001] ECR I-3175, paragraph 41).
23 In those circumstances, when appraising this action, the Court cannot take into account either Royal Decree 2071/1995 or the draft royal decrees.
0
11,496
41 According to settled case-law, the fundamental principle of VAT neutrality requires deduction of input tax to be allowed if the substantive requirements are satisfied, even if the taxable person has failed to comply with some of the formal requirements (judgments of 12 July 2012, EMS-Bulgaria Transport, C‑284/11, EU:C:2012:458, paragraph 62 and the case-law cited, and of 28 July 2016, Astone, C‑332/15, EU:C:2016:614, paragraph 45).
38. It follows from the above that the plea examined must be rejected as inadmissible. 2. The existence of the failure to fulfil obligations a) The pleas relating to the obligations to abolish aid schemes in so far as they were still in force and to cancel outstanding aid
0
11,497
65. In the present case, while it is true that the national provisions at issue apply without distinction to both residents and non-residents, it must none the less be held that they affect the position of a person acquiring a shareholding as such and are thus liable to deter investors from other Member States from making such investments and, consequently, affect access to the market (see Case C‑463/00 Commission v Spain [2003] ECR I‑4581, paragraph 61 and the case-law cited; Case C‑171/08 Commission v Portugal , paragraph 67; and Case C‑543/08 Commission v Portugal , paragraph 68).
67. In the present case, although the restrictions at issue apply without distinction to both residents and non-residents, it must none the less be held that they affect the position of a person acquiring a shareholding as such and are thus liable to deter investors from other Member States from making such investments and, consequently, affect access to the market (see Commission v Spain , paragraph 61 and case‑law cited).
1
11,498
69. Par ailleurs, dans la mesure où les dispositions litigieuses du code visent, au moins en partie, la protection des employées dans leur qualité de parent, il convient de rappeler, d’une part, qu’il s’agit d’une qualité que peuvent avoir tout à la fois les travailleurs masculins et les travailleurs féminins et, d’autre part, que les situations d’un travailleur masculin et d’un travailleur féminin peuvent être comparables en ce qui concerne l’éducation des enfants (voir arrêts du 25 octobre 1988, Commission/France, 312/86, Rec. p. 6315, point 14, et Griesmar, précité, point 56).
9 As the Court pointed out in its judgment in Case 73/85 (Kerrutt v Finanzamt Moenchengladbach-Mitte [1986] ECR 2219), it is apparent from that provision that Community law permits systems of taxation which are concurrent with value added tax. Member States may therefore introduce taxes which cannot be characterized as turnover taxes.
0
11,499
74 As regards the principle of proportionality, it is to be noted that the application of a longer national limitation period, such as is referred to in Article 3(3) of Regulation No 2988/95, with a view to bringing proceedings in respect of irregularities, within the meaning of that regulation, must not go clearly beyond what is necessary to achieve the objective of protecting the European Union’s financial interests (see, to that effect, judgment of 17 September 2014, Cruz & Companhia, C‑341/13, EU:C:2014:2230, paragraph 59 and the case-law cited). As regards a five-year limitation period, such as that laid down in Article 2224 of the Civil Code, in the version resulting from Law No 2008-561, it must be pointed out that that period is only one year longer than the period laid down in Article 3(1) of Regulation No 2988/95. Consequently, such a period does not go beyond what is necessary to enable the national authorities to bring proceedings in respect of irregularities prejudicing the European Union’s budget and complies with the requirement for proportionality.
32 Finally, the fact that the volume of trade has constantly increased over recent years is not such as to detract from the findings in paragraphs 23 to 25 of this judgment, that the existence of exclusive import and export rights in a Member State gives rise to discrimination against exporters and importers established in other Member States, since that trade is carried on exclusively by the holder of those rights and all the economic operators in the other Member States are automatically excluded from direct imports and exports and deprived of the freedom to choose their customers or suppliers in the Member State in which the holder of those rights is established. Articles 30, 34 and 36 of the Treaty
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