Unnamed: 0
int64
0
869k
0
stringlengths
36
32.8k
1
stringlengths
8
29.9k
2
int64
0
1
11,700
31. The consideration represented by the subsidy must, at the very least, be identifiable. It is not necessary for the subsidy to correspond exactly to the diminution in the price of the goods or services supplied. It is sufficient if the relationship between the diminution in price and the subsidy, which may be at a flat rate, is significant ( Office des produits wallons , paragraph 17).
17 Moreover, in order to determine whether the consideration represented by the subsidy is identifiable, the national court may either compare the price at which the goods are sold in relation to their normal cost price, or examine whether the amount of the subsidy has been reduced once those goods are no longer produced. If the factors examined are significant, it must be concluded that the part of the subsidy allocated to the production and sale of the goods in question constitutes a subsidy directly linked to the price. In that regard, it is not necessary for the subsidy to correspond exactly to the diminution in the price of the goods supplied, it being sufficient if the relationship between the diminution in price and the subsidy, which may be at a flat rate, is significant.
1
11,701
29 The French Government raised the same objection in the action for failure to fulfil obligations relating to the fishing years 1988 and 1990 brought against it by the Commission. That objection was dismissed by the Court of Justice in its judgment in Case C-333/99 Commission v France [2001] ECR I-1025, paragraphs 23 to 25). In particular, when exercising its powers under Articles 211 EC and 226 EC, the Commission does not have to show that there is a specific interest in bringing the action since its function is, in the general interest of the Community, to ensure that Member States give effect to the EC Treaty and to obtain a declaration of any failure to fulfil the obligations deriving therefrom, with a view to bringing it to an end (Case 167/73 Commission v France [1974] ECR 359, paragraph 15; Case C-431/92 Commission v Germany [1995] ECR I-2189, paragraph 21; Case C-365/97 Commission v Italy [1999] ECR I-7773, paragraph 59; and Case C-333/99 Commission v France, cited above, paragraph 23).
53 It follows that the decision to register a designation as a PDO or as a PGI may only be taken by the Commission if the Member State concerned has submitted to it an application for that purpose and that such an application may only be made if the Member State has checked that it is justified. That system of division of powers is attributable particularly to the fact that registration assumes that it has been verified that a certain number of conditions have been met, which requires, to a great extent, detailed knowledge of matters particular to the Member State concerned, matters which the competent authorities of that State are best placed to check.
0
11,702
31. According to settled case-law, the concepts used in the Brussels Convention – which include, in particular, that of ‘consumer’ for the purposes of Articles 13 to 15 of that Convention – must be interpreted independently, by reference principally to the scheme and purpose of the Convention, in order to ensure that it is uniformly applied in all the Contracting States (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; Case C-99/96 Mietz [1999] ECR I‑2277, paragraph 26; and Case C-96/00 Gabriel [2002] ECR I-6367, paragraph 37).
49. That method of indirect financing is sufficient for the condition on ‘financing … by the State’ laid down in the Community legislation to be satisfied and it is not necessary that the State itself establish or appoint a public or private body to the task of collection of the fee.
0
11,703
91 In particular, the Court has already observed that Article 2(7) of Regulation No 384/96 is the expression of the EU legislature’s intention to adopt an approach specific to the EU legal order, by laying down a special regime of detailed rules relating to the calculation of normal value for imports from non-market economy countries (see, to this effect, judgment in Commission v Rusal Armenal, C‑21/14 P, EU:C:2015:494, paragraphs 47 to 50 and 53). The second subparagraph of Article 9(5) of Regulation No 384/96 refers to Article 2(7) of that regulation and constitutes an integral part of the regime which it lays down.
32. It must be pointed out first of all that the EAGGF finances only intervention undertaken in accordance with the Community rules within the framework of the common organisation of agricultural markets (see, in particular, Case C‑278/98 Netherlands v Commission [2001] ECR I‑1501, paragraph 38, and Case C‑349/97 Spain v Commission [2003] ECR I‑3851, paragraph 45).
0
11,704
93. Article 10 EC makes it clear that the Member States are required to cooperate in good faith with the enquiries of the Commission pursuant to Article 226 EC, and to provide the Commission with all the information requested for that purpose (see, inter alia, Case C-478/01 Commission v Luxembourg [2003] ECR I-2351, paragraph 24).
44 Il ressort de la jurisprudence de la Cour relative à ce dernier règlement que seule une obligation juridique librement consentie par une personne à l’égard d’une autre et sur laquelle se fonde l’action du demandeur relève de la «matière contractuelle», au sens de l’article 5, point 1, dudit règlement (voir arrêt Kolassa, C‑375/13, EU:C:2015:37, point 39). Par analogie, et conformément à l’objectif de cohérence indiqué au point 43 du présent arrêt, il convient de considérer que la notion d’«obligation contractuelle», au sens de l’article 1er du règlement Rome I, désigne une obligation juridique librement consentie par une personne à l’égard d’une autre.
0
11,705
44. In that connection, a provision in an agreement concluded by the European Union with a non-member country must be regarded as being directly applicable when, regard being had to its wording and to the purpose and nature of the agreement, the provision contains a clear and precise obligation which is not subject, in its implementation or effects, to the adoption of any subsequent measure (see, in particular, Case C‑265/03 Simutenkov [2005] ECR I‑2579, paragraph 21, and Case C‑372/06 Asda Stores [2007] ECR I‑11223, paragraph 82).
43. Par conséquent, il résulte tant du libellé des articles 29 à 31 dudit code que de l’ordre selon lequel les critères de détermination de la valeur en douane doivent être appliqués en vertu de ces articles que ces dispositions présentent un lien de subsidiarité entre elles. En effet, ce n’est que lorsque la valeur en douane ne peut être déterminée par application d’une disposition donnée qu’il y a lieu de se référer à la disposition qui vient immédiatement après celle-ci dans l’ordre établi.
0
11,706
22 In that regard, it must be stated that it is clear from paragraphs 30 to 61 of the judgment of 7 June 2016 in Ghezelbash (C‑63/15) that Article 27(1) of Regulation No 604/2013, read in the light of recital 19 thereof, provides an asylum applicant with an effective remedy against a transfer decision made in respect of him, which may, inter alia, concern the examination of the application of that regulation and which may therefore result in a Member State’s responsibility being called into question, even where there are no systemic deficiencies in the asylum process or in the reception conditions for asylum applicants in that Member State, resulting in a risk of inhuman or degrading treatment within the meaning of Article 4 of the Charter of Fundamental Rights of the European Union.
78. In that connection, having regard to the need to ensure that the competition rules of European Union law are complied with, the Court of Justice cannot allow an appellant to reopen the question of the validity or amount of a fine, on the sole ground that there was a failure to adjudicate within a reasonable time, where all of its pleas directed against the findings made by the General Court concerning the amount of that fine and the conduct that it penalises have been rejected (see, to that effect, Der Grüne Punkt – Duales System Deutschland v Commission , paragraph 194).
0
11,707
38. In that regard, even though, formally, the national court has limited its questions to the interpretation of Article 4(1)(g) and (3)(b), and of Article 7(2), of Directive 69/335, such a situation does not prevent the Court from providing the national court with all the elements of interpretation of Community law which may be of assistance in adjudicating on the case before it, whether or not that court has specifically referred to them in the questions (see, to that effect, Case C‑241/89 SARPP [1990] ECR I-4695, paragraph 8; Case C‑87/97 Consorzio per la tutela del formaggio Gorgonzola [1999] ECR I‑1301, paragraph 16; and C-392/05 Alevizos [2007] ECR I-0000, paragraph 64).
86. On the contrary, as is apparent from recital 5 in the preamble to Regulation No 1265/1999, the procedure which the legislature of the European Union has put in place for financial corrections is based on cooperation between the Member State concerned and the Commission, which must be founded on a balance between the rights and obligations of the parties. It would, in those circumstances, be contrary to that requirement for balance between the rights and obligations of the parties in this procedure if the Member State is obliged to respect certain time-limits, while the Commission is not.
0
11,708
40. Moreover, as is clear from Article 32d(1) CS and Article 51 of the ECSC Statute of the Court of Justice, an appeal lies on a point of law only. Therefore, the Court of First Instance has sole jurisdiction to find and appraise the relevant facts and to assess the evidence, except where those facts and that evidence have been distorted (see, to that effect, Case C-136/92 P Commission v Brazzelli Lualdi and Others [1994] ECR I-1981, paragraphs 49 and 66; Joined Cases C-238/99 P, C-244/99 P, C-245/99 P, C-247/99 P, C-250/99 P, C-251/99 P, C-252/99 P and C-254/99 P Limburgse Vinyl Maatschappij and Others v Commission [2002] ECR I-8375, paragraph 194; and Case C-312/00 P Commission v Camar and Tico [2002] ECR I-11355, paragraph 69).
17 IL CONVIENT D' AJOUTER QUE LES ETATS MEMBRES NE PEUVENT TENIR COMPTE DES SITUATIONS SPECIFIQUES PREVUES AUX ARTICLES 3 ET 4 DU REGLEMENT N* 857/84 QUE DANS LES LIMITES DES QUANTITES DISPONIBLES A CET EFFET . CELA EST EXPRESSEMENT PREVU A L' ARTICLE 5 DU MEME REGLEMENT, AUX TERMES DUQUEL NE PEUVENT ETRE ACCORDEES DES QUANTITES SUPPLEMENTAIRES DE REFERENCE QUE DANS LA LIMITE DE LA QUANTITE GARANTIE POUR L' ETAT MEMBRE CONCERNE, CES QUANTITES SUPPLEMENTAIRES ETANT PRELEVEES SUR UNE RESERVE CONSTITUEE PAR L' ETAT MEMBRE A L' INTERIEUR DE SA QUANTITE GARANTIE .
0
11,709
27. The Court of First Instance was right to point out, in paragraph 78 of the judgment under appeal, that, for an agreement between undertakings or a concerted practice to be capable of affecting trade between Member States, it must be possible to foresee with a sufficient degree of probability and on the basis of objective factors of law or fact that it may have an influence, direct or indirect, actual or potential, on the pattern of trade between Member States, such as might prejudice the realisation of the aim of a single market between the Member States (see Case 42/84 Remia v Commission [1985] ECR 2545, paragraph 22). Thus , the effect on intra-Community trade is normally the result of a combination of several factors which, taken separately, are not necessarily decisive (see Case C-250/92 DLG [1994] ECR I-5641, paragraph 54, and Bagnasco , cited above, paragraph 47).
8 IT WAS ONLY AS FROM 21 NOVEMBER 1974 , THE DATE OF THE JUDGMENT REFERRED TO , THAT THE APPLICANT CAN WITH CERTAINTY BE SAID TO HAVE BEEN IN A POSITION TO CLAIM HIS RIGHTS UNDER ARTICLE 40 ( 4 ) ( D ) OF THE STAFF REGULATIONS .
0
11,710
28. The Framework Decision thus seeks, by the establishment of a new simplified and more effective system for the surrender of persons convicted or suspected of having infringed criminal law, to facilitate and accelerate judicial cooperation with a view to contributing to the objective set for the European Union to become an area of freedom, security and justice, founded on the high level of confidence which should exist between the Member States (judgments in Melloni , C‑399/11, EU:C:2013:107, paragraph 37, and F. , C‑168/13 PPU, EU:C:2013:358, paragraph 35).
86. In any event, while it is possible, as a result of the provisions referred to in paragraphs 81 and 82 of the present judgment, to consider a registered trade mark as used where proof is provided of use of that mark in a slightly different form from that in which it was registered, it is not possible to extend, by means of proof of use, the protection enjoyed by a registered trade mark to another registered mark, the use of which has not been established, on the ground that the latter is merely a slight variation on the former.
0
11,711
32. In the procedure laid down by Article 267 TFEU providing for cooperation between national courts and the Court of Justice, it is for the latter to provide the national court with an answer which will be of use to it and enable it to determine the case before it. To that end, the Court may have to reformulate the questions referred to it. Moreover, the Court has a duty to interpret all provisions of European Union law which national courts require in order to decide the actions pending before them, even if those provisions are not expressly indicated in the questions referred to the Court of Justice by those courts (see, inter alia, Case C‑45/06 Campina [2007] ECR I‑2089, paragraphs 30 and 31; Case C‑243/09 Fuß [2013] ECR, paragraph 39; and Case C-342/12 Worten [2013] ECR, paragraph 30).
32. For the same reasons, the criterion of the identity of the protected legal interest cannot be applicable since that criterion is likely to vary from one Contracting State to another.
0
11,712
20. However, the leasing and hiring of aircraft constitute services within the meaning of Article 50 EC (see, by analogy, Case C‑451/99 Cura Anlagen [2002] ECR I‑3193, paragraph 18, and Jobra , paragraph 22), so that the provisions of the EC Treaty on the freedom to provide services apply to a situation such as that in issue in the main proceedings.
29. It must, however, be pointed out that officials and other servants of the European Communities are subject to special rules in matters of taxation that distinguish them from other workers.
0
11,713
26. As regards the obligation to state the grounds, the General Court cannot be criticised for having failed to address all the details of the arguments put forward by the Italian Republic to challenge the irregularities identified in the decision at issue. It is settled case-law that the duty incumbent upon the General Court under Article 36 and the first paragraph of Article 53 of the Statute of the Court of Justice to state reasons for its judgments does not require the General Court to provide an account that follows exhaustively and one by one all the arguments articulated by the parties to the case. The reasoning may also be implicit, on condition that it enables the persons concerned to understand the grounds of the General Court’s judgment and provides the Court of Justice with sufficient information to exercise its powers of review on appeal (judgments in Coop de France bétail et viande and Others v Commission , C‑101/07 P and C‑110/07 P, EU:C:2008:741, paragraph 75 and the case-law cited; A2A v Commission , C‑318/09 P, EU:C:2011:856, paragraph 97; and France v Commission , C‑559/12 P, EU:C:2014:217, paragraph 86).
En deuxième lieu, en ce qui concerne le bien-fondé des raisons exposées par le Tribunal à cet égard, il convient de rejeter l’argument tiré de la prétendue violation du principe de non-rétroactivité en ce que le Tribunal aurait erronément constaté que les changements introduits par les lignes directrices de 2006 étaient raisonnablement prévisibles.
0
11,714
45. Thus, for the purposes of determining the place of normal residence, both the occupational and personal ties of the person concerned to a given place, as well as the duration of those ties, must be taken into consideration and, where those ties are not concentrated in a single Member State, the second subparagraph of Article 7(1) of the Directive gives primacy to personal ties over occupational ties. In assessing the personal and occupational ties of the person concerned, all the relevant facts must be taken into consideration, such as, in particular, his actual presence and that of the members of his family, availability of accommodation, the place where business is conducted and the place where his property interests are situated (see, to that effect, Louloudakis , paragraphs 52, 53 and 55).
37 For those reasons, the conditions required of comparative advertising must be interpreted in the sense most favourable to it.
0
11,715
41 As regards the principle of effectiveness, it should be noted that the Member States are responsible for ensuring that the rights conferred by EU law are effectively protected in each case and that that principle requires, in particular, that the tax authorities of the Member States do not render practically impossible or excessively difficult the exercise of rights conferred by EU law (see, to that effect, judgments of 8 September 2011, Q-Beef and Bosschaert, C‑89/10 and C‑96/10, EU:C:2011:555, paragraph 32, and of 14 September 2017, The Trustees of the BT Pension Scheme, C‑628/15, EU:C:2017:687, paragraph 59).
23 As is apparent from the third, fifth, sixth and eleventh recitals in its preamble, the Directive draws a distinction between, on the one hand, goods held for commercial purposes, in respect of which accompanying documents are required for transportation purposes, and, on the other hand, goods held for personal use.
0
11,716
56 In Sevince, paragraph 31, the Court held that a Turkish worker was not in a stable and secure situation as a member of the labour force of a Member State during a period in which a decision refusing him the right of residence was suspended as a consequence of his appeal against that decision and he obtained authorisation, on a provisional basis pending the outcome of the dispute, to reside and be employed in the Member State in question.
74. As the Court has already held, Directive 2005/29 is characterised by a particularly wide scope ratione materiae which extends to any commercial practice directly connected with the promotion, sale or supply of a product to consumers (judgment in Mediaprint Zeitungs- und Zeitschriftenverlag , C‑540/08, EU:C:2010:660, paragraph 21).
0
11,717
25 The provisions on citizenship of the Union are applicable as soon as they enter into force. Therefore they must be applied to the present effects of situations arising previously (see, to that effect, Case C-195/98 sterreichischer Gewerkschaftsbund [2000] ECR I-10497, paragraphs 54 and 55, and Case C-290/00 Duchon [2002] ECR I-0000, paragraphs 43 and 44).
69 In accordance with settled case-law, a measure having equivalent effect to a quantitative restriction on imports can be justified, for example, on grounds of the protection of human and animal health only if that measure is appropriate for securing the achievement of the objective pursued and does not go beyond what is necessary in order to attain it (see, to that effect, judgment of 23 December 2015, Scotch Whisky Association and Others, C‑333/14, EU:C:2015:845, paragraph 33 and the case-law cited).
0
11,718
44. In those circumstances, there is no need to rule on whether Article 137(2) EC also provides an appropriate legal basis for the measures envisaged by the contested directive as regards self-employed drivers (see also Case C-491/01 British American Tobacco (Investments) and Imperial Tobacco [2002] ECR I-11453, paragraph 98, and, a contrario , Case C-300/89 Commission v Council ( ‘Titanium dioxide’ ) [1991] ECR I‑2867, paragraphs 18 to 21).
57. It is true, according to the case-law of the Court referred to in paragraphs 31 and 32 of the judgments under appeal, first, that the graphic representation of a mark must be self-contained, easily accessible and intelligible, in order that a sign may always be perceived unambiguously and in the same way so that the mark is guaranteed as an indication of origin. Secondly, it is apparent from the case-law of the Court that the function of the graphic representability requirement is, in particular, to define the mark itself in order to determine the precise subject of the protection afforded by the registered mark to its proprietor (see, to that effect, Case C‑273/00 Sieckmann [2002] ECR I‑11737, paragraphs 48 to 52, and Case C‑307/10 Chartered Institute of Patent Attorneys [2012] ECR, paragraph 37).
0
11,719
61 According to settled case-law, a restriction on freedom of establishment is permissible only if it is justified by overriding reasons in the public interest. It is further necessary, in such a case, that the restriction should be appropriate for ensuring the attainment of the objective in question and not go beyond what is necessary to attain that objective (see, in particular, judgments of 29 November 2011, National Grid Indus , C‑371/10, EU:C:2011:785, paragraph 42 and the case-law cited, and of 23 February 2016, Commission v Hungary , C‑179/14, EU:C:2016:108, paragraph 166).
143. The measures that are described (non-exhaustively) in the preceding paragraphs, as well as any other measure which may be imposed in the form of an injunction under the third sentence of Article 11 of Directive 2004/48, must strike a fair balance between the various rights and interests mentioned above (see, by analogy, Promusicae , paragraphs 65 to 68).
0
11,720
39. It should be recalled in this connection that, since the pecuniary charge in question is intended solely as financially and economically justified compensation for an obligation imposed in equal measure on all the Member States by Community law, it cannot be regarded as equivalent to a customs duty; nor, consequently, can it fall within the ambit of the prohibition laid down in Articles 23 EC and 25 EC (Case 46/76 Bauhuis [1977] ECR 5, paragraphs 34 to 36; and Commission v Germany , cited above, paragraph 14). This finding is not, in principle, precluded by the mere fact that other Member States themselves agree to finance the return of waste, including shipment and disposal or recovery, through their own budgets (see, to that effect, Case 89/76 Commission v Netherlands [1977] ECR 1355, paragraph 18; Case 1/83 IGF [1984] ECR 349, paragraphs 21 and 22; and Commission v Germany , cited above, paragraph 15).
34. Accordingly, where the anti-competitive object of the agreement is established it is not necessary to examine its effects on competition. Where, however, the analysis of the content of the agreement does not reveal a sufficient degree of harm to competition, the effects of the agreement should then be considered and, for it to be caught by the prohibition, it is necessary to find that factors are present which show that competition has in fact been prevented, restricted or distorted to an appreciable extent (see Case C‑8/08 T-Mobile Netherlands and Others [2009] ECR I‑4529, paragraphs 28 and 30; Joined Cases C‑501/06 P, C‑513/06 P, C‑515/06 P and C‑519/06 P GlaxoSmithKline Services and Others v Commission and Others [2009] ECR I‑9291, paragraph 55; Joined Cases C‑403/08 and C‑429/08 Football Association Premier League and Others [2011] ECR I‑0000, paragraph 135; and Case C‑439/09 Pierre Fabre Dermo‑Cosmétique [2011] ECR I‑0000, paragraph 34).
0
11,721
44. Lastly, as the Court has already noted with regard to Directive 85/337, the purpose of the amended directive cannot be circumvented by the splitting of projects and the failure to take account of the cumulative effect of several projects must not mean in practice that they all escape the obligation to carry out an assessment when, taken together, they are likely to have significant effects on the environment within the meaning of Article 2(1) of the amended directive (see, as regards Directive 85/337, Case C-392/96 Commission v Ireland [1999] ECR I‑5901, paragraph 76, and Abraham and Others , paragraph 27).
26. The public targeted by the initial communication consisted of all potential visitors to the site concerned, since, given that access to the works on that site was not subject to any restrictive measures, all Internet users could therefore have free access to them.
0
11,722
39. It should be borne in mind that clause 4(1) of the framework agreement prohibits, with regard to employment conditions, less favourable treatment of fixed-term workers as compared with permanent workers, solely because they are employed for a fixed term, unless different treatment is justified on objective grounds. Clause 4(4) lays down the same prohibition as regards period-of-service qualifications relating to particular conditions of employment ( Rosado Santana , paragraph 64).
53. Second, as the Court held in paragraphs 43 and 44 of its judgment in Portugal v Council , to accept that the Community Courts have the direct responsibility for ensuring that Community law complies with the WTO rules would deprive the Community’s legislative or executive bodies of the discretion which the equivalent bodies of the Community’s commercial partners enjoy. It is not in dispute that some of the contracting parties, which are amongst the most important commercial partners of the Community, have concluded from the subject-matter and purpose of the WTO agreements that they are not among the rules applicable by their courts when reviewing the legality of their rules of domestic law. Such lack of reciprocity, if admitted, would risk introducing an anomaly in the application of the WTO rules.
0
11,723
75 In that regard, it must be borne in mind that, in the field of competition law, the concept of an undertaking covers any entity engaged in an economic activity, regardless of its legal status and the way in which it is financed (see, inter alia, Joined Cases C-159/91 and C-160/91 Poucet and Pistre [1993] ECR I-637, paragraph 17). In order to determine whether the activities in question are those of an undertaking within the meaning of Article 86 of the Treaty, it is necessary to establish the nature of those activities (see, inter alia, Case C-364/92 SAT Fluggesellschaft [1994] ECR I-43, paragraph 19).
70. As regards the proportionality of that compulsory insurance scheme, it appears from the documents in the file that the compulsory insurance scheme with ELGA provides a minimum level of cover and that Greek farmers are, therefore, at liberty to supplement it by taking out additional policies, assuming that these are available on the market. That fact argues in favour of the proportionality of the compulsory insurance scheme at issue in the main proceedings.
0
11,724
58. Even if judgments delivered under Article 226 EC were to have the same effects as those delivered under Article 234 EC and, therefore, considerations of legal certainty might, exceptionally, make it necessary to limit their temporal effects (see Case C‑178/05 Commission v Greece [2007] ECR I‑4185, paragraph 67; Case C‑475/07 Commission v Poland [2009] ECR I‑0000, paragraph 61; and Case C‑559/07 Commission v Greece [2009] ECR I‑0000, paragraph 78), it need merely be stated that the Republic of Finland has made no attempt, either in its written pleadings or at the hearing, to demonstrate that there is any risk of serious economic repercussions.
21 In a situation such as that in the main proceedings, the only factors connected with the legislation of a Member State are, on the one hand, the worker' s residence and, on the other hand, the place where his employer is established. The choice of criterion to determine the legislation applicable to that situation must therefore be made from those factors.
0
11,725
38 Lastly, the fact that the investments were largely financed by aids granted by the Member State and the European Union cannot have a bearing on whether or not the activity pursued or planned by the applicants in the main proceedings is to be regarded as an economic activity, since the concept of ‘economic activity’ is objective in nature and applies not only without regard to the purpose or results of the transactions concerned but also without regard to the method of financing chosen by the operator concerned, which also holds true in relation to public subsidies (see, as regards the prohibition of limiting the right to deduct, judgments of 6 October 2005 in Commission v France, C‑243/03, EU:C:2005:589, paragraphs 32 and 33, and 23 April 2009 in PARAT Automotive Cabrio, C‑74/08, EU:C:2009:261, paragraphs 20 and 26).
51 Even on the hypothesis that, as the German Government contends, the party concerned is placed at an advantage in comparison with a pensioner who has always been resident in Germany, that consequence would result not from the interpretation of Community law but from the system at present in force, which, in the absence of a common social security scheme, is based on a simple coordination of national legislative systems which have not been harmonised (see, in particular, Case 27/71 Keller v Caisse Régionale d'Assurance Vieillesse des Travailleurs Salariés de Strasbourg [1971] ECR 885, paragraph 13, and Case 22/77 Fonds National de Retraite des Ouvriers Mineurs v Mura [1977] ECR 1699, paragraph 10).
0
11,726
39 Thirdly, as regards the need to ensure the effective collection of tax, it must be recalled that, although the Court has held that such an objective constitutes an overriding reason of public interest, capable of justifying a restriction on the freedom to provide services (see, inter alia, judgments of 3 October 2006 in FKP Scorpio Konzertproduktionen, C‑290/04, EU:C:2006:630, paragraphs 35 and 36, and 18 October 2012 in X, C‑498/10, EU:C:2012:635, paragraph 39), that restriction must still be applied in such a way as to ensure achievement of the aim pursued and not go beyond what is necessary for that purpose (judgment of 18 October 2012 in X, C‑498/10, EU:C:2012:635, paragraph 36).
60. It should be borne in mind, moreover, that that presumption is based on the fact that, save in quite exceptional circumstances, a company holding all the capital of a subsidiary can, by dint of that shareholding alone, exercise decisive influence over that subsidiary’s conduct and, furthermore, that it is within the sphere of operations of those entities against whom the presumption operates that evidence of the lack of actual exercise of that power to influence is generally apt to be found.
0
11,727
23. Those courts, when making that assessment, must take into account the presumed expectations of an average consumer who is reasonably well informed and reasonably observant and circumspect (see Pippig Augenoptik , paragraph 55, and Case C‑356/04 Lidl Belgium [2006] ECR I‑0000, paragraph 78).
26 In that connection it should be observed that where an undertaking operates in a sector in which there is surplus production capacity and producers from various Member States compete, any aid which it may receive from the public authorities is liable to affect trade between the Member States and impair competition, inasmuch as its continuing presence on the market prevents competitors from increasing their market share and reduces their chances of increasing exports. It is sufficient to note that, on the Italian market alone, Alfa Romeo' s share was 14.6% in 1986.
0
11,728
41. In the context of an appeal it is necessary to bear in mind that the purpose of review by the Court of Justice is, primarily, to examine to what extent the Court of First Instance took into consideration, in a legally correct manner, all the arguments upon which the appellant relies (see, to that effect, Case C-­185/95 P Baustahlgewebe v Commission [1998] ECR I‑8417, paragraph 128; Case C‑359/01 P British Sugar v Commission [2004] ECR I‑4933, paragraph 47; and Joined Cases C‑189/02 P, C‑202/02 P, C‑205/02 P to C‑208/02 P and C‑213/02 P Dansk Rørindustri and Others v Commission [2005] ECR I‑5425, paragraph 244).
72 Since the revenue from the fiscal measures at issue has no direct impact on the amount of the aid granted to RTVE, given that neither the grant or the amount of the aid are based on that revenue and that the revenue from that aid is not used to finance it, in that part of the revenue may be reallocated to other purposes, it cannot be held that those tax measures are hypothecated to the aid in question.
0
11,729
28 The need to provide an interpretation of EU law which will be of use to the referring court, as made clear by Article 94 of the Rules of Procedure of the Court of Justice, requires that court to define the factual and legislative context of the questions it is asking or, at the very least, to explain the factual circumstances on which those questions are based (judgments of 11 March 2010, Attanasio Group, C‑384/08, EU:C:2010:133, paragraph 32, and of 5 December 2013, Zentralbetriebsrat der gemeinnützigen Salzburger Landeskliniken, C‑514/12, EU:C:2013:799, paragraph 17).
24 The Netherlands Government maintains that the restrictive effects of that preferential system affect service undertakings established in the Netherlands other than the NOPB and undertakings established in other Member States to the same extent.
0
11,730
25. It follows from the Court’s settled case-law that the measures prohibited by Article 63(1) TFEU, as restrictions on the movement of capital, include those that are such as to discourage non-residents from making investments in a Member State or to discourage that Member State’s residents from doing so in other States (see judgment in C‑338/11 to C‑347/11 Santander Asset Management SGIIC and Others , EU:C:2012:286, paragraph 15 and the case-law cited, and judgment in C‑375/12 Bouanich , EU:C:2014:138, paragraph 43).
22. Il ressort d’une jurisprudence constante que la Cour n’impose pas au Tribunal de fournir un exposé qui suivrait, de manière exhaustive et un par un, tous les raisonnements articulés par les parties au litige. La motivation peut donc être implicite, à condition qu’elle permette aux intéressés de connaître les raisons pour lesquelles les mesures en question ont été prises et à la juridiction compétente de disposer des éléments suffisants pour exercer son contrôle (voir, en ce sens, arrêt du 7 janvier 2004, Aalborg Portland e.a./Commission, C-204/00 P, C‑205/00 P, C‑211/00 P, C-213/00 P, C-217/00 P et C-219/00 P, Rec. p. I-123, point 372). Toutefois, s’il est vrai que l’obligation pour le Tribunal de motiver ses décisions ne saurait être interprétée comme impliquant que celui-ci soit tenu de répondre dans le détail à chaque argument invoqué par une partie, en particulier si ce dernier ne revêt pas un caractère suffisamment clair et précis et ne repose pas sur des éléments de preuve circonstanciés (voir, en ce sens, arrêt du 6 mars 2001, Connolly/Commission, C-274/99 P, Rec. p. I-1611, point 121), le Tribunal doit, à tout le moins, examiner toutes les violations de droits alléguées.
0
11,731
37 In that regard, as the Court has frequently held, the right to provide services may be relied on by an undertaking as against the Member State in which it is established if the services are provided to persons established in another Member State (see, in particular, Case C-18/93 Corsica Ferries Italia v Corpo dei Piloti del Porto di Genova [1994] ECR I-1783, paragraph 30, and Case C-384/93 Alpine Investments [1995] ECR I-1141, paragraph 30).
30 Moreover, the freedom to provide maritime transport services between Member States, and in particular the prohibition of discrimination on grounds of nationality, may be relied on by an undertaking as against the State in which it is established, if the services are provided for persons established in another Member State. In a case such as that in point in the main proceedings, an undertaking established in one Member State and operating a liner service, covered by Regulation No 4055/86, to another State, provides those services, by reason of their very nature, inter alia for persons established in the latter State.
1
11,732
72. Where the Member States and, where appropriate, management and labour choose, in accordance with Article 11(1) of Directive 92/85, to ensure that a pregnant worker who is granted leave or is prohibited from working in accordance with Article 5(3) receives an income in the form of a payment, an adequate allowance or a combination of the two, that income must in any event be made up of that worker’s basic monthly salary and the pay components or supplements relating to her occupational status – which is in not in any way affected by the leave granted – such as allowances relating to the seniority of the worker concerned, her length of service and her professional qualifications (see, to that effect, Parviainen , paragraph 60).
23. In this context, as was stated by the Advocate General in points 24 and 26 of his Opinion, it should be noted that the General Court’s examination of a contractual term cannot be considered to be an interpretation of law and cannot therefore be reviewed in the context of an appeal without encroaching upon the jurisdiction of the General Court to establish the facts. By contrast, the alleged infringement of EU law applicable to contracts is subject to a review by the Court such as that carried out in the context of an appeal.
0
11,733
33. In addition, it must be observed that the concept of the ‘place of establishment’ covers not only the taxable person’s principal establishment, but also the fixed establishments within the meaning of the Sixth Directive which that person may have in other Member States. Thus, a company which has its principal establishment in one Member State and a fixed establishment in another Member State must be considered, by virtue of that fact, as being established in the last‑mentioned Member State for the activities carried out there and can no longer claim a refund of the VAT within the meaning of the Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws of the Member States relating to turnover taxes – Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (OJ 1979 L 331, p. 11), and of the Thirteenth Council Directive 86/560/EEC of 17 November 1986 on the harmonisation of the laws of the Member States relating to turnover taxes – Arrangements for the refund of value added tax to taxable persons not established in Community territory (OJ 1986 L 326, p. 40), which is paid there. It is for that fixed establishment to seek, from the tax authorities of that State, deduction of VAT in respect of the acquisitions made there ( Commission v Italy , paragraphs 33 and 35).
77. In the light of the above, it must be held that the undertakings in the first category and those in the second category were not in a comparable situation.
0
11,734
34 Although Article 85 of the Treaty is, in itself, concerned solely with the conduct of undertakings and not with laws or regulations emanating from Member States, that article, read in conjunction with Article 5 of the Treaty, none the less requires the Member States not to introduce or maintain in force measures, even of a legislative or regulatory nature, which may render ineffective the competition rules applicable to undertakings (Case 267/86 Van Eycke [1988] ECR 4769, paragraph 16; Case C-185/91 Reiff [1993] ECR I-5801, paragraph 14; Case C-153/93 Delta Schiffahrts- und Speditionsgesellschaft [1994] ECR I-2517, paragraph 14; Case C-96/94 Centro Servizi Spediporto [1995] ECR I-2883, paragraph 20; and Commission v Italy, cited above, paragraph 53; as to Article 86 of the EC Treaty (now Article 82 EC), see also Case 13/77 GB-Inno-BM [1977] ECR 2115, paragraph 31).
30. The question therefore arises as to whether, in such a situation, a right to reimbursement of the levy paid allows the restoration of the ‘fair balance’ which is to be struck, according to the requirements of Directive 2001/29, between the interests of the holders of the exclusive right of reproduction and those of the users of the protected subject-matter.
0
11,735
60. Furthermore, the existence of an earlier practice of establishing secondary legal bases cannot reasonably be relied upon. Even on the assumption that there is such a practice, it cannot derogate from the rules laid down in the Treaty and cannot therefore create a precedent binding on the institutions (see, to that effect, United Kingdom v Council , paragraph 24, and Case C‑426/93 Germany v Council [1995] ECR I‑3723, paragraph 21).
117. In the main proceedings, the first condition is plainly satisfied as regards Article 43 EC. That provision confers rights on individuals (see Brasserie du Pêcheur and Factortame , paragraphs 23 and 54, and Test Claimants in the FII Group Litigation , paragraph 211).
0
11,736
41. Finally, contrary to the Commission’s submissions, it is clear from the Court’s settled case-law that the tax legislation of the Member States is capable of falling within Article 64(1) TFEU (see, inter alia, judgments in Test Claimants in the FII Group Litigation , C‑446/04, EU:C:2006:774, paragraphs 174 to 196; Holböck , C‑157/05, EU:C:2007:297, paragraphs 37 to 45; and Prunus and Polonium , C‑384/09, EU:C:2011:276, paragraphs 27 to 37).
21 Accordingly, given that there is no specific tariff heading under which the product may be classified, it is necessary, thirdly, to establish whether it may be classified under heading 6307 or 7616 by applying the general rules.
0
11,737
48. As regards the case-law relied on by the United Kingdom Government according to which a taxable person acquires that status definitively only if he made the declaration of intention to begin the envisaged economic activities in good faith (see, inter alia, Case C-400/98 Breitsohl [2000] ECR I-4321, paragraph 39, and Joined Cases C-110/98 to C-147/98 Gabalfrisa and Others [2000] ECR I-1577, paragraph 46), suffice it to observe that, as the Advocate General pointed out in point 35 of his Opinion, that case-law concerns the intention to commence and thus engage in economic activities and not the intended purpose of the economic activities themselves.
34. Par conséquent, c’est à bon droit que le Tribunal a rejeté le grief de SGL relatif à la prise en compte de la valeur de la consommation captive comme irrecevable.
0
11,738
43. Moreover, the case-law of the Court relating to the conditions under which rights derived from Article 7 of Decision No 1/80 may be restricted lays down, in addition to the exception based on public policy, public security and public health, which is applicable in the same way to Turkish nationals and to nationals of Member States, a second ground for loss of those rights which is applicable only to Turkish migrants, namely if they leave the territory of the host Member State for a significant length of time without legitimate reason ( Derin , paragraph 67).
60. C’est à la lumière de ces éléments qu’il appartient aux autorités nationales de décider s’il y a lieu de considérer que, effectivement, le demandeur craint avec raison d’être, une fois de retour dans son pays d’origine, persécuté au sens de l’article 2, sous c), de la directive, lu en combinaison avec l’article 9, paragraphe 3, de celle-ci.
0
11,739
30. It also follows from the Court’s case-law that, while recourse to Article 95 EC as a legal basis is possible if the aim is to prevent future obstacles to trade resulting from the heterogeneous development of national laws, the emergence of such obstacles must be likely and the measure in question must be designed to prevent them (see, to that effect, Case C-350/92 Spain v Council [1995] ECR I-1985, paragraph 35, Germany v Parliament and Council , paragraph 86, Case C-377/98 Netherlands v Parliament and Council [2001] ECR I-7079, paragraph 15, and British American Tobacco (Investments) and Imperial Tobacco , paragraph 61).
60. S’agissant de la troisième branche de ce troisième moyen, il y a lieu de rappeler la jurisprudence constante selon laquelle il appartient à la Commission, aux fins de prouver l’existence d’une violation des règles de l’organisation commune des marchés agricoles, non pas de démontrer d’une façon exhaustive l’insuffisance des contrôles effectués par les administrations nationales ou l’irrégularité des chiffres transmis par elles, mais de présenter un élément de preuve du doute sérieux et raisonnable qu’elle éprouve à l’égard de ces contrôles ou de ces chiffres. Cet allègement de l’exigence de la preuve pour la Commission s’explique par le fait que c’est l’État membre qui est le mieux placé pour recueillir et vérifier les données nécessaires à l’apurement des comptes du Fonds européen d’orientation et de garantie agricole (FEOGA), et auquel il incombe, en conséquence, de présenter la preuve la plus détaillée et complète de la réalité de ses contrôles ou de ses chiffres et, le cas échéant, de l’inexactitude des affirmations de la Commission (arrêts Allemagne/Commission, C-344/01, EU:C:2004:121, point 58, ainsi que Portugal/Commission, C-335/03, EU:C:2005:231, point 68 et jurisprudence citée).
0
11,740
46. Likewise, a Turkish worker does not fulfil the requirement of having been engaged in legal employment in the host Member State where he was employed on the basis of a right of residence conferred on him only by the operation of national legislation permitting provisional residence in that State pending completion of the procedure for the grant of a residence permit (see, to that effect, Case C‑192/89 Sevince [1990] ECR I‑3461, paragraph 31, and Kus , paragraph 18).
56. The Court has recognised the existence of a service concession, inter alia, where the service provider’s remuneration came from payments made by users of a public car park, of public service transport and of a teledistribution network (see Parking Brixen , paragraph 40; Case C‑410/04 ANAV [2006] ECR I‑3303, paragraph 16; and Coditel Brabant , paragraph 24).
0
11,741
31. According to the referring court, the national legislation transposing the directive is not applicable to nationals of the Republic of Bulgaria. However, that fact cannot have the effect of preventing a national court from giving full effect to the rules of European Union law, if necessary by refusing to apply any provision of national legislation which is contrary to European Union law and in particular to Article 27 of Directive 2004/38 (see, to that effect, inter alia, Case C‑173/09 Elchinov [2010] ECR I‑0000, paragraph 31 and case-law cited), given that the provisions of that article, which are unconditional and sufficiently precise, may be relied on by an individual vis-à-vis the Member state of which he is a national (see, by analogy, Case 41/74 van Duyn [1974] ECR 1337, paragraphs 9 to 15).
52. Third, the supply of goods must be effected by a ‘taxable person acting as such’. A taxable person acts in that capacity where he carries out transactions in the course of his taxable activity (Case C‑587/10 VSTR [2012] ECR, paragraph 49). In this case, it is apparent from the order for reference that Profitube is a taxable person registered for VAT.
0
11,742
41. The Court deduced therefrom, in order to establish whether the liability of a service provider could be limited under Article 14 of Directive 2000/31, that it was necessary to examine whether the role it plays is neutral, in the sense that its conduct is merely technical, automatic and passive, pointing to a lack of knowledge or control of the data which it stores (see, to that effect, the judgments in Google France and Google , EU:C:2010:159, paragraph 114, and L’Oréal and Others , C‑324/09, EU:C:2011:474, paragraph 113).
58. To that end, the Court may extract from all the information provided by the national court, in particular from the grounds of the decision to make the reference, the legislation and the principles of EU law that require interpretation in view of the subject-matter of the dispute (see, to that effect, inter alia, Case 83/78 Redmond [1978] ECR 2347, paragraph 26; Case C-56/01 Inizan [2003] ECR I-12403, paragraph 34; and Fuß , paragraph 40).
0
11,743
37. It is to be noted at the outset that, according to settled case-law, the principle of effective judicial protection is a general principle of Community law stemming from the constitutional traditions common to the Member States, which has been enshrined in Articles 6 and 13 of the European Convention for the Protection of Human Rights and Fundamental Freedoms (Case 222/84 Johnston [1986] ECR 1651, paragraphs 18 and 19; Case 222/86 Heylens and Others [1987] ECR 4097, paragraph 14; Case C-424/99 Commission v Austria [2001] ECR I-9285, paragraph 45; Case C-50/00 P Unión de Pequeños Agricultores v Council [2002] ECR I-6677, paragraph 39; and Case C-467/01 Eribrand [2003] ECR I-6471, paragraph 61) and which has also been reaffirmed by Article 47 of the Charter of fundamental rights of the European Union, proclaimed on 7 December 2000 in Nice (OJ 2000 C 364, p. 1).
57 Article L. 12(b) of the Code does not permit a male civil servant who is in such a situation to receive the credit at issue in the main proceedings, even if he is in a position to prove that he did in fact assume the task of bringing up his children.
0
11,744
22. The same conclusion is also valid for the other transactions set out in subparagraphs 1 and 3 to 6 of Article 13B(d) of the Sixth Directive. Thus, subparagraph 1 concerns credit; subparagraph 3, deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments; subparagraph 4, legal tender; subparagraph 5, shares and other securities, and subparagraph 6, management of special investment funds. Although those transactions, defined according to the nature of the services provided, do not necessarily have to be carried out by banks or other financial institutions (see, to that effect, SDC , paragraph 32; Case C‑305/01 MKG-Kraftfahrzeuge-Factoring [2003] ECR I‑6729, paragraph 64; and Case C‑169/04 Abbey National [2006] ECR I‑4027, paragraph 66), they relate, nevertheless, as a whole, to the sphere of financial transactions.
46. In effect, to give companies the option to have their losses taken into account in the Member State in which they are established or in another Member State would significantly jeopardise a balanced allocation of the power to impose taxes between Member States, as the taxable basis would be increased in the first State and reduced in the second to the extent of the losses transferred.
0
11,745
69. That argument cannot however be accepted. As the Court has already held, for waters to be regarded as ‘affected by pollution’, within the meaning particularly of Article 3(1) of Directive 91/676, and for their designation as a vulnerable zone to be required, under Article 3(2) of that directive, it is not necessary that nitrogen compounds of agricultural origin be the exclusive cause of the pollution. It is sufficient if they contribute to it significantly (see, to that effect, Case C-293/97 Standley and Others [1999] ECR I‑2603, paragraphs 30 and 35).
30 It does not follow from the wording of that provision that the Member States are required to determine precisely what proportion of the pollution in the waters is attributable to nitrates of agricultural origin or that the cause of such pollution must be exclusively agricultural.
1
11,746
38 First, non-collection of the duties must have been due to an error made by the competent authorities themselves. Second, the error they made must be such that the person competent, acting in good faith, could not reasonably have been able to detect it in spite of the professional experience and exercise of due care required of him. Finally, he must have complied with all the provisions laid down by the legislation in force so far as his customs declaration is concerned (see, in particular, Hewlett Packard France, paragraph 13, Faroe Seafood, paragraph 83, and Case C-370/96 Covita [1998] ECR I-7711, paragraphs 25 to 28).
Il importe également de rappeler qu’il résulte de l’article 256, paragraphe 1, second alinéa, TFUE, de l’article 58, premier alinéa, du statut de la Cour de justice de l’Union européenne ainsi que de l’article 168, paragraphe 1, sous d), et de l’article 169, paragraphe 2, du règlement de procédure de la Cour qu’un pourvoi doit indiquer de façon précise les éléments critiqués de l’arrêt dont l’annulation est demandée ainsi que les arguments juridiques qui soutiennent de manière spécifique cette demande (voir arrêt du 11 avril 2013, Mindo/Commission, C‑652/11 P, EU:C:2013:229, point 21). Ainsi, lorsqu’un requérant allègue une dénaturation des éléments de preuve par le Tribunal, il doit indiquer de façon précise les éléments qui auraient été dénaturés par celui-ci et démontrer les erreurs d’analyse qui, dans son appréciation, auraient conduit le Tribunal à cette dénaturation (voir, en ce sens, arrêt du 7 septembre 2016, Pilkington Group e.a./Commission, C‑101/15 P, EU:C:2016:631, point 62).
0
11,747
40 In the present case, it is sufficient to point out that the Court has already held in paragraphs 29 and 31 of its judgment of 17 November 1998 in Aprile, cited above, that the contested provision, although reducing the time-limit within which repayment may be claimed of sums paid but not due in respect of the consumption tax on bananas, applies to all sums paid in relation to customs operations which it makes subject to rules on time-limits and limitation periods that are the same for a whole range of internal charges and taxes. The Court has thus held that a provision such as Article 29 of the 1990 Law is compatible with Community law.
24 The purpose of the procedure is therefore, as the Advocate General pointed out at point 42 of his Opinion, to bring about a change in behaviour on the part of the recalcitrant State, and not to record in abstracto that a failure existed in the past (see, as regards the procedure for failure to fulfil obligations under Article 226 EC, Case C-362/90 Commission v Italy [1992] ECR I-2353, paragraphs 9 to 13).
0
11,748
55. In any event, it is important to recall that, according to the Court’s settled case-law, a call for tenders, under the directives relating to public procurement, is not compulsory, even if the contracting party is an entity legally distinct from the contracting authority, where two conditions are met. First, the public authority which is a contracting authority must exercise over the distinct entity in question a control which is similar to that which it exercises over its own departments and, second, that entity must carry out the essential part of its activities with the local authority or authorities which control it (see Case C‑107/98 Teckal [1999] ECR I‑8121, paragraph 50; Case C‑26/03 Stadt Halle and RPL Loclau [2005] ECR I-1 paragraph 49; Case C-84/03 Commission v Spain [2005] ECR I-139, paragraph 38; Case C-29/04 Commission v Austria [2005] ECR I-9705, paragraph 34; and Case C-340/04 Carbotermo and Consorzio Alisei [2006] ECR I-4137, paragraph 33).
29 Contrary to the arguments put forward by the Italian Government, it makes no difference in this regard whether the waste water discharges directly or indirectly into a sensitive area.
0
11,749
53. Ce principe trouve son expression plus particulièrement à l’article 2, paragraphe 2, seconde phrase, du règlement n° 2988/95, disposition en vertu de laquelle il incombe aux autorités compétentes d’appliquer de manière rétroactive, à un comportement constitutif d’une irrégularité au sens du paragraphe 1 de cet article, les modifications ultérieures apportées par des dispositions contenues dans une réglementation sectorielle de l’Union instituant des sanctions administratives moins sévères (arrêt Jager, précité, point 60 et jurisprudence citée).
42 In particular, it must be ascertained whether economic links exist between the undertakings concerned which enable them to act together independently of their competitors, their customers and consumers (see Michelin, cited above).
0
11,750
58. It follows that, contrary to the arguments of the applicants in the main proceedings, the additional levy is not to be regarded as a penalty analogous to those provided for under Articles 3 and 4 of Regulation No 536/93. The additional levy on milk amounts to a restriction arising from market policy rules or structural policy (see, to that effect, Case C-177/90 Kühn [1992] ECR I-35, paragraph 13).
30 DURING THE ORAL PROCEDURE THE COMMISSION CORRECTLY OBSERVED THAT RECOURSE TO ANOTHER METHOD OF CHECKING COMPLIANCE WITH THE CONDITIONS LAID DOWN IN ARTICLE 6 ( 1 ) ( B ) OF REGULATION NO 1725/79 , NAMELY SUBSEQUENT INSPECTIONS FOLLOWED , IF NECESSARY , BY REPAYMENT OF THE AID GRANTED , WOULD ENTAIL , IN PARTICULAR , EXCESSIVE ADMINISTRATIVE WORK FOR THE MEMBER STATES RESPONSIBLE FOR CARRYING OUT THOSE INSPECTIONS .
0
11,751
92. Moreover, the General Court stated, in paragraph 67 of the judgment under appeal, that the case-law of the Court of Justice, according to which, for the purposes of Article 107(1) TFEU, a single aid measure may consist of combined elements on condition that, having regard to their chronology, their purpose and the circumstances of the undertaking at the time of their intervention, they are so closely linked to each other that they are inseparable from one another (judgment in Bouygues and Bouygues Télécom v Commission and Others and Commission v France and Others , C‑399/10 P and C‑401/10 P, EU:C:2013:175, paragraphs 103 and 104 and the case-law cited).
67. It is therefore, in principle, in the framework of that procedure and by making use of the observer status which they have in the Council, with the opportunities for dialogue and cooperation which those special mechanisms afford them, that the future Member States may, once informed of the future adoption of new Community acts, assert their interest in obtaining the necessary transitional derogations; these might be needed, for example, because it would be impossible to ensure immediate application of those acts on accession, or because of major socio‑economic problems to which such application might give rise.
0
11,752
37 However, national rules would be incompatible with the Treaty and with the rules on the common organisation of markets if they authorised practices liable to interfere with the functioning of the machinery employed by those organisations in order to achieve their ends (see, to that effect, Joined Cases 36/80 and 71/80 Irish Creamery Milk Suppliers Association v Ireland [1981] ECR 735, paragraph 15, and Case 218/85 Cerafel v Le Campion [1986] ECR 3513, paragraph 13).
73 It should be recalled that an administrative practice of a Member State can be made the object of an action for failure to fulfil obligations when it is, to some degree, of a consistent and general nature (judgment of 22 September 2016, Commission v Czech Republic, C‑525/14, EU:C:2016:714, paragraph 14). The Grand Duchy of Luxembourg has, however, not disputed the Commission’s argument that the COBMA note sets out the general practice of the Luxembourg tax authorities.
0
11,753
50. It should be recalled that the Merger Regulation is based on the principle of a precise allocation of competences between the national and Community control authorities. The 29th recital in its preamble provides that ‘concentrations not referred to in this Regulation come, in principle, within the jurisdiction of the Member States’. By contrast, the Commission alone has competence to take all decisions relating to mergers with a Community dimension (Case C‑170/02 P Schlüsselverlag J.S. Moser and Others v Commission [2003] ECR I-0000, paragraph 32).
40. First, regarding the argument put forward by the Republic of Finland that the transfer licence is indispensable in order to attain the objective of road safety because, in particular, it allows the vehicles at issue to be identified precisely through the updating of information included on the Register of Vehicles, it is not in dispute that road safety does constitute an overriding reason in the public interest capable of justifying a hindrance to the free movement of goods (see, in particular, Case C‑55/93 Van Schaik [1994] ECR I‑4837, paragraph 19; Case C‑314/98 Snellers [2000] ECR I‑8633, paragraph 55; and Case C‑451/99 Cura Anlagen [2002] ECR I‑3193, paragraph 59).
0
11,754
24 The Court has already held, in relation to Decision 88/408 (which the Directive replaced) that the fact that a decision allows the Member States to which it is addressed to derogate from clear and precise provisions contained therein does not in itself deprive those provisions of direct effect and that, in particular, such provisions may have direct effect where recourse to the possibilities of derogation thus provided for is subject to judicial review (Case C-156/91 Hansa Fleisch [1992] ECR I-5567, paragraph 15).
30 Accordingly, providing access to roads on payment of a toll constitutes a supply of services for consideration within the meaning of Article 2(1) of the Sixth Directive.
0
11,755
24. Also according to settled case-law, it follows that the concept of " matters relating to a contract" in Article 5(1) of the Brussels Convention is not to be understood as covering a situation in which there is no obligation freely assumed by one party towards another ( Handte , paragraph 15, Réunion européenne and Others , paragraph 17, and Tacconi , paragraph 23, cited above).
68. Compliance with European Union law and, in particular, Articles 20 and 21 of Regulation No 562/2006, must be ensured by setting up and complying with a framework of rules guaranteeing that the practical exercise of that power, consisting in carrying out identity controls, in the context of combating illegal residence and cross-border crime linked to illegal immigration, cannot have an effect equivalent to border checks ( Melki and Abdeli , paragraphs 73 and 74).
0
11,756
35. As the Advocate General has observed in point 70 of his Opinion, the absolute terms, with the exception of the case of children under 14 years of age, of the prohibition laid down by the Greek legislation are not appropriate to the objective pursued, since measures which are less restrictive and more in keeping with the freedom to provide services could be adopted, such as a prior authorisation scheme which complies with the requirements imposed by Community law ( Müller-Fauré and van Riet , paragraphs 81 and 85) and, if appropriate, the determination of scales for reimbursement of the costs of treatment.
29 Moreover, the wording of Article 40 of Regulation No 2392/89 shows that it is aimed primarily at prohibiting the untruthful use of brand names, a point which is not at issue in this case.
0
11,757
54. The national court or tribunal is also under such an obligation where, under the domestic legal system, it has a discretion whether to consider of its own motion whether such a clause is in conflict with national rules of public policy (see, to that effect, van Schijndel and van Veen , paragraphs 13, 14 and 22, and Kempter , paragraph 45).
42. À cet égard, il convient de souligner que, eu égard au caractère massif des importations de marchandises dans l’Union, un contrôle approfondi, qu’il soit physique ou documentaire, de toutes les importations de marchandises déclarées, sans exception, n’est pas économiquement praticable. Dès lors, l’article 68 du code des douanes se limite à prévoir, dans ce contexte, que les autorités douanières compétentes «peuvent» procéder à des contrôles. De même, en vertu de l’article 73, paragraphe 1, de ce code, ces autorités octroient la mainlevée de marchandises faisant l’objet d’une déclaration en douane dès que les énonciations de cette déclaration ont été vérifiées «ou admises sans vérification». Lesdites autorités ne sont donc en principe pas tenues d’effectuer, dans tous les cas, de tels contrôles (voir, en ce sens, arrêt Südzucker e.a., C‑608/10, C‑10/11 et C‑23/11, EU:C:2012:444, point 42).
0
11,758
31. In the context of the cooperation established by Article 267 TFEU, it is for the national courts to determine whether, in a particular case, the taxable person makes a single supply falling within that exemption, and to make all definitive findings of fact in that regard (see, to that effect, CPP , paragraph 32; Levob Verzekeringen and OV Bank , paragraph 23; and Bog and Others , paragraph 55). However, it is for the Court to provide the national courts with all the guidance as to the interpretation of European Union law which may be of assistance in adjudicating on the case pending before them (see Levob Verzekeringen and OV Bank , paragraph 23, and Case C-392/11 Field Fisher Waterhouse [2012] ECR, paragraph 20).
55. In the context of the cooperation established by Article 267 TFEU, it is for the national courts to determine whether that is the situation in a particular case and to make all definitive findings of fact in that regard (see, to that effect, CPP , paragraph 32, and Levob Verzekeringen and OV Bank , paragraph 23).
1
11,759
25. It is true that the coordination of national provisions relating to the financial guarantees required of insurance undertakings that is achieved, in particular, by the Community provisions referred to in paragraphs 4 and 5 of this judgment is intended to ensure adequate protection for policyholders and third-party beneficiaries in every Member State of the Community (see the second recital in the preamble to Directive 73/239 and the first recital in the preamble to Directive 79/267). In particular, the obligation imposed on insurance undertakings to establish sufficient technical reserves is designed to ensure that they have the financial means to comply with their contractual commitments to policyholders (see Case 205/84 Commission v Germany [1986] ECR 3755, paragraph 38; see also the ninth recital in the pre amble to Directive 73/239 and the seventh recital in the preamble to Directive 79/267, as well as the 12th recital in the preamble to Directive 92/49 and the 13th recital in the preamble to Directive 92/96).
23. The reason given for the adoption of the SPC Regulation is the fact that the period of effective protection under the patent is insufficient to cover the investment put into pharmaceutical research and the regulation thus sought to make up for that insufficiency by creating an SPC for medicinal products (see Medeva , paragraph 31, and Georgetown University and Others , paragraph 25).
0
11,760
26. Therefore, the operator of a spa establishment carries out a communication when it deliberately transmits protected works, by intentionally distributing a signal through television or radio sets, in the rooms of the patients of that establishment (see, to that effect, Football Association Premier League and Others , paragraph 196, and Case C‑162/10 Phonographic Performance (Ireland) [2012] ECR, paragraph 40).
55. As is apparent from recitals 13, 16, 17 and 24 of Directive 2008/115, every detention ordered which is within the scope of the directive is strictly circumscribed by the provisions of Chapter IV thereof so as to ensure, on the one hand, compliance with the principle of proportionality with regard to the means used and objectives pursued and, on the other, observance of the fundamental rights of the third‑country nationals concerned.
0
11,761
175. It is apparent from the case-law of the Court that, in order to determine whether the undertaking in a dominant position has abused such a position by its pricing practices, it is necessary to consider all the circumstances and to investigate whether the practice tends to remove or restrict the buyer’s freedom to choose his sources of supply, to bar competitors from access to the market, to apply dissimilar conditions to equivalent transactions with other trading parties, thereby placing them at a competitive disadvantage, or to strengthen the dominant position by distorting competition (see, to that effect, Nederlandsche Banden-Industrie-Michelin v Commission , paragraph 73, and British Airways v Commission , paragraph 67).
8IT IS ACCORDINGLY JUSTIFIED UNDER THE FIRST SENTENCE OF ARTICLE 36 TO RECOGNIZE THAT THE PROPRIETOR OF A TRADE-MARK IS ENTITLED TO PREVENT AN IMPORTER OF A TRADE-MARKED PRODUCT , FOLLOWING REPACKAGING OF THAT PRODUCT , FROM AFFIXING THE TRADE-MARK TO THE NEW PACKAGING WITHOUT THE AUTHORIZATION OF THE PROPRIETOR .
0
11,762
26. It is settled case-law that the Member State to which a decision requiring recovery of unlawful aid is addressed is obliged under Article 249 EC to take all measures necessary to ensure implementation of that decision (see Case C‑232/05 Commission v France [2006] ECR I‑10071, paragraph 42 and the case-law cited).
71 Therefore, it is for the national court to classify the goods at issue in the main proceedings in the light of the answers given by the Court to the questions referred to it.
0
11,763
29. The concept of ‘regulatory act which … does not entail implementing measures’ within the meaning of the final limb of the fourth paragraph of Article 263 TFEU must be interpreted in the light of the objective of that provision, which is, as is apparent from its drafting history, to ensure that individuals do not have to break the law in order to have access to a court. Where a regulatory act directly affects the legal situation of a natural or legal person without requiring implementing measures, that person could be denied effective judicial protection if he did not have a direct legal remedy before the European Union judicature for the purpose of challenging the legality of the regulatory act. In the absence of implementing measures, natural or legal persons, although directly concerned by the act in question, would be able to obtain a judicial review of that act only after having infringed its provisions, by pleading that those provisions are unlawful in proceedings initiated against them before the national courts (judgment in Telefónica v Commission , C‑274/12 P, EU:C:2013:852, paragraph 27).
26. Lastly, it was explained, at the hearing, that Law No 2000-108 had established a principle that the obligation to purchase would be covered in full by the French State, requiring the French State to discharge past debts and to cover in full the additional costs imposed on undertakings should the sum of the charges collected from final consumers of electricity be insufficient to cover those additional costs.
0
11,764
44. Contrary to what is asserted by the appellants, supported by ADV, it seems that, for the purposes of establishing whether the construction of the new southern runway could be characterised as an economic activity by the Commission, the General Court, in accordance with the case-law (see Case C-364/92 SAT Fluggesellschaft [1994] ECR I-43, paragraph 19; Case C-82/01 P Aéroports de Paris v Commission , paragraph 75, and MOTOE , paragraph 25), made an assessment of that activity and examined its nature. In doing so, it did not assume but established, taking account of the specific circumstances and without erring in law, that that activity could not be dissociated from the operation by FLH of the airport infrastructure, which constitutes an economic activity, the construction of the new southern runway moreover not being linked, as such, by its nature or purpose, to the exercise of State authority.
11 It should be noted that the period prescribed for the transposition of Directive 80/987 expired only on 23 October 1983 and that both the declarations of insolvency and the termination of the employment relationships at issue in the main proceedings occurred before the said period had expired.
0
11,765
50. It must be borne in mind however that, according to settled case-law, in interpreting a provision of European Union law it is necessary to consider not only its wording, but also the context in which it occurs and the objectives pursued by the rules of which it is part (see, inter alia, Case C‑19/08 Petrosian [2009] ECR I‑495, paragraph 34, and Case C‑403/09 PPU Detiček [2009] ECR I‑12193, paragraph 33).
132. The possibility under the national legislation at issue for a group of companies to surrender a particular amount of tax which a group company cannot offset against the corporation tax for which it is liable in the United Kingdom to another group company so that the latter may offset that amount against its liability to corporation tax in that Member State, constitutes a tax advantage for the companies concerned. The fact that non-resident companies in the group are not entitled to the same advantage is liable to hinder the exercise by those resident group companies of their freedom of establishment, by discouraging them from creating subsidiaries in other Member States (see, to that effect, as regards group relief for losses suffered by non-resident subsidiaries, Marks & Spencer , paragraphs 32 and 33).
0
11,766
37. With respect to general rule 3(b) for the interpretation of the CN, it must be recalled that, under that rule, in carrying out the tariff classification of goods it is necessary to identify, from among the materials of which they are composed, the one which gives them their essential character; this may be done by determining whether the goods would retain their characteristic properties if one or other of their constituents were removed (Case C‑250/05 Turbon International [2005] ECR I‑10531, paragraph 21 and the case‑law cited, and Case C‑173/08 Kloosterboer Services [2009] ECR I‑5347, paragraph 31).
68. It follows that national support mechanisms for producers of electricity as referred to in Article 4 of Directive 2001/77, which are used inter alia to help Member States achieve their respective national indicative targets, must in principle lead to an increase in national production of green electricity. In that regard, recital 10 in the preamble to that directive states inter alia that Member States are not required to recognise the purchase of a guarantee of origin from other Member States or the corresponding purchase of electricity as a contribution to the fulfilment of a national quota obligation.
0
11,767
83. The file shows that the 20% surcharge applies only in very exceptional circumstances to purely domestic events. However, it should be recalled that a charge which is imposed on both imported products and domestic products but in practice applies almost exclusively to imported products because domestic production is extremely small does not constitute a charge having an effect equivalent to a customs duty on imports within the meaning of Articles 23 EC and 25 EC if it is part of a general system of internal dues applied systematically to categories of products in accordance with objective criteria irrespective of the origin of the products. It therefore constitutes internal taxation within the meaning of Article 90 EC (Case 193/85 Cooperativa Co-Frutta [1987] ECR 2085, paragraph 14, and Case C-343/90 Lourenço Dias [1992] ECR I-4673, paragraph 53).
33 ON THE OTHER HAND, INDENT ( C ) PROVIDES THAT THE MEMBER STATES ARE TO EXEMPT FROM VALUE-ADDED TAX "THE PROVISION OF MEDICAL CARE IN THE EXERCISE OF THE MEDICAL AND PARAMEDICAL PROFESSIONS ". IT IS CLEAR FROM THE POSITION OF THAT INDENT, DIRECTLY FOLLOWING THE INDENT CONCERNING HOSPITAL CARE, AND FROM ITS CONTEXT, THAT THE SERVICES INVOLVED ARE PROVIDED OUTSIDE HOSPITALS AND SIMILAR ESTABLISHMENTS AND WITHIN THE FRAMEWORK OF A CONFIDENTIAL RELATIONSHIP BETWEEN THE PATIENT AND THE PERSON PROVIDING THE CARE, A RELATIONSHIP WHICH IS NORMALLY ESTABLISHED IN THE CONSULTING ROOM OF THAT PERSON . IN THOSE CIRCUMSTANCES, APART FROM MINOR PROVISIONS OF GOODS WHICH ARE STRICTLY NECESSARY AT THE TIME WHEN THE CARE IS PROVIDED, THE SUPPLY OF MEDICINES AND OTHER GOODS, SUCH AS CORRECTIVE SPECTACLES PRESCRIBED BY A DOCTOR OR BY OTHER AUTHORIZED PERSONS, IS PHYSICALLY AND ECONOMICALLY DISSOCIABLE FROM THE PROVISION OF THE SERVICE .
0
11,768
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).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
11,769
69. It is settled case-law that, in the absence of relevant EU rules, it is, under the principle of procedural autonomy of the Member States, for the domestic legal system of each Member State to regulate the legal procedures designed to ensure the protection of the rights which individuals acquire under EU law (see Wall , paragraph 63), provided, however, that they are not less favourable than those governing similar domestic situations (principle of equivalence) and that they do not render impossible in practice or excessively difficult the exercise of rights conferred by the European Union legal order (principle of effectiveness) (see, inter alia, Case C-312/93 Peterbroeck [1995] ECR I-4599, paragraph 12; i-21 Germany and Arcor , paragraph 57 and case-law cited; and Case C-378/10 VALE Építési [2012] ECR, paragraph 48 and case-law cited).
63. However, those procedures cannot undermine the objective referred to inter alia in Article 6 of Directive 2012/13, which, as is also apparent from recital 27 in the preamble to that directive, consists in enabling suspects or persons accused of having committed a criminal offence to prepare their defence and in safeguarding the fairness of the proceedings.
0
11,770
11 It should be borne in mind that it is settled case-law (see, for example, the judgment in Case 107/83 Ordre des Avocats au Barreau de Paris v Klopp [1984] ECR 2971, paragraph 19; the judgment in Case 143/87 Stanton and SA Belge d' Assurances L' Etoile 1905 v Inasti [1988] ECR 3877, paragraph 11 and the judgment in Joined Cases 154 and 155/87 Rijksinstituut voor de Sociale Verzekering der Zelfstandigen v Wolf and NV Microtherm Europe and Others [1988] ECR 3897, paragraph 11; the judgment in Case 106/91 Ramrath, not yet published in the ECR, paragraph 20), that the right of establishment entails the freedom to set up and maintain, subject to observance of the professional rules of conduct, more than one place of work within the Community.
16 It is therefore necessary to determine whether, in this case, Nashua was concerned by the findings relating to the existence of the dumping complained of .
0
11,771
69. Furthermore, the derogations provided for in Articles 296 EC and 297 EC must, in accordance with settled case-law in respect of derogations from fundamental freedoms (see, inter alia, Case C‑503/03 Commission v Spain [2006] ECR I‑1097, paragraph 45; Case C‑490/04 Commission v Germany [2007] ECR I‑6095, paragraph 86; and Case C‑141/07 Commission v Germany [2008] ECR I‑6935, paragraph 50) be interpreted strictly.
23. Species changes involving loss of ecosystem biodiversity, nuisances due to the proliferation of opportunistic macroalgae and severe outbreaks of toxic or harmful phytoplankton therefore constitute an undesirable disturbance of the balance of organisms present in the water.
0
11,772
54. On the other hand, it is not contrary to European Union law to require a trader to take every step which could reasonably be required of him to satisfy himself that the transaction which he is effecting does not result in his participation in tax evasion (see, to that effect, Case C-409/04 Teleos and Others [2007] ECR I-7797, paragraphs 65 and 68; Netto Supermarkt , paragraph 24; and Case C-499/10 Vlaamse Oliemaatschappij [2011] ECR I-14191, paragraph 25).
25. On the other hand, it is not contrary to European Union law to require the person other than the personal liable to pay the tax to take every step which could reasonably be required of him to satisfy himself that the transaction which he is effecting does not result in his participation in tax evasion (see, to that effect, Federation of Technological Industries and Others , paragraph 33; Teleos and Others , paragraph 65; and Netto Supermarkt , paragraph 24).
1
11,773
27. First of all, as regards the protection of women in connection with pregnancy and maternity, the Court has repeatedly held that, by reserving to Member States the right to retain or introduce provisions which are intended to ensure that protection, Article 2(3) of Directive 76/207 recognises the legitimacy, in terms of the principle of equal treatment of the sexes, first, of protecting a woman’s biological condition during and after pregnancy and, second, of protecting the special relationship between a woman and her child over the period which follows childbirth (see Case 184/83 Hofmann [1984] ECR 3047, paragraph 25; Case C-32/93 Webb [1994] ECR I-3567, paragraph 20; Case C-394/96 Brown [1998] ECR I-4185, p aragraph 17; and Case C‑203/03 Commission v Austria [2005] ECR I-935, paragraph 43).
40 It should be recalled that, according to settled case-law, an appeal must indicate precisely the contested elements of the judgment which the appellant seeks to have set aside and also the legal arguments specifically advanced in support of the appeal. Where an appeal merely reproduces the pleas in law and arguments previously submitted to the General Court, without even including an argument specifically identifying the error of law allegedly vitiating the judgment under appeal, it fails to satisfy that requirement. Such an appeal amounts in reality to no more than a request for a re-examination of the application submitted to the General Court, which the Court of Justice does not have jurisdiction to undertake (see, inter alia, judgments of 30 June 2005, Eurocermex v OHIM, C‑286/04 P, EU:C:2005:422, paragraphs 49 and 50, and of 12 September 2006, Reynolds Tobacco and Others v Commission, C‑131/03 P, EU:C:2006:541, paragraphs 49 and 50).
0
11,774
84. Admittedly, the Court has accepted that the need to preserve the coherence of a tax system may justify legislation restricting fundamental freedoms (see, to that effect, inter alia, Case C-204/90 Bachmann [1992] ECR I-249, paragraph 21; Case C-157/07 Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt [2008] ECR I-8061, paragraph 43; and Commission v Hungary , paragraph 70).
10 BY APPLICATION LODGED AT THE COURT REGISTRY ON 1 OCTOBER 1969 IMPERIAL CHEMICAL INDUSTRIES LTD . HAS BROUGHT AN APPLICATION AGAINST THAT DECISION . SUBMISSIONS RELATING TO PROCEDURE AND TO FORM THE SUBMISSIONS CONCERNING THE ADMINISTRATIVE PROCEDURE ( A ) THE COMPLAINT RELATING TO THE SIGNING OF THE " NOTICE OF OBJECTIONS " BY AN OFFICIAL OF THE COMMISSION
0
11,775
24. It should be recalled that Article 67(1) EEC (subsequently Article 67(1) of the EC Treaty, itself repealed by the Treaty of Amsterdam) did not have the effect of abolishing restrictions on movements of capital by the end of the transitional period. Their abolition was a matter for Council directives adopted on the basis of Article 69 of the EEC Treaty (subsequently Article 69 EC, itself repealed by the Treaty of Amsterdam) (see Case 203/80 Casati [1981] ECR 2595, paragraphs 8 to 13; and Case C-483/93 Svensson and Gustavsson [1995] ECR I-3955, paragraph 5).
En outre, la Cour a jugé que l’article 133, premier alinéa, sous d), de la directive 2006/112 exclut une limitation de l’exonération de prestations de services ayant un lien étroit avec la pratique du sport ou de l’éducation physique à certains organismes, sans tenir compte du caractère et des circonstances propres à chaque activité sportive (voir, en ce sens, arrêt Commission/Espagne, C‑124/96, EU:C:1998:204, point 22).
0
11,776
42. Thus, the provisions of Directive 84/450 on the conditions for comparative advertising to be lawful on the one hand refer to Article 7(1), as regards the definition of misleading advertising (Article 3a(1)(a)) and, on the other hand, exclude the application of that same provision (Article 7(2)). Faced with that apparent textual contradiction, those provisions must be interpreted in such a way as to take account of the objectives of Directive 84/450 and in the light of the case-law of the Court according to which the conditions required of comparative advertising must be interpreted in the sense most favourable to it (Toshiba Europe , paragraph 37).
32. In that connection, it must be stated that the scope of Regulation No 44/2001 is, like that of the Brussels Convention, limited to the concept of ‘civil and commercial matters’. It follows from settled case-law of the Court that that scope is defined essentially by the elements which characterise the nature of the legal relationships between the parties to the dispute or the subject-matter thereof (see, inter alia, Case C‑292/05 Lechouritou and Others [2007] ECR I‑1519, paragraph 30 and the case-law cited).
0
11,777
34 Consequently, the Commission does not commit an abuse of process where it assesses, by way of a decision, the compatibility with the Treaty of measures enacted or maintained in force by States as regards the undertakings referred to in Article 90(1) (see Netherlands and Others v Commission, paragraphs 34 to 37).
24 At the outset, it should be borne in mind that, according to settled case-law of the Court, the objective of EU law on customs valuation is to introduce a fair, uniform and neutral system excluding the use of arbitrary or fictitious customs values. The customs value must thus reflect the real economic value of an imported good and take into account all of the elements of that good that have economic value (see, to that effect, judgments of 16 November 2006, Compaq Computer International Corporation, C‑306/04, EU:C:2006:716, paragraph 30; of 16 June 2016, EURO 2004. Hungary, C‑291/15, EU:C:2016:455, paragraphs 23 and 26; and of 9 March 2017, GE Healthcare, C‑173/15, EU:C:2017:195, paragraph 30).
0
11,778
69. In accordance with Article 225(1) EC and the first paragraph of Article 58 of the Statute of the Court of Justice, an appeal lies on points of law only. The General Court has exclusive jurisdiction to find and appraise the relevant facts and to assess the evidence. The appraisal of those facts and the assessment of that evidence thus does not, save where they distort the facts or evidence, constitute a point of law which is subject, as such, to review by the Court of Justice on appeal (see, inter alia, Case C‑104/00 P DKV v OHIM [2002] ECR I‑7561, paragraph 22, and Case C‑173/04 P Deutsche SiSi-Werke v OHIM [2006] ECR I‑551, paragraph 35).
11 The directive thus gives two definitions of medicinal products: a definition of medicinal products "by virtue of their presentation" and a definition of medicinal products "by virtue of their function". A product is a medicinal product if it falls within either of those definitions.
0
11,779
43. Finally, it must be borne in mind that the intended use of the product may constitute an objective criterion for classification if it is inherent to the product, and that inherent character must be capable of being assessed on the basis of the product’s objective characteristics and properties (see, inter alia, Case C‑229/06 Sunshine Deutschland Handelsgesellschaft EU:C:2007:239, paragraph 28; Joined Cases C‑208/06 and C‑209/06 Medion and Canon Deutschland EU:C:2007:553, paragraph 37; and Case C‑291/11 TNT Freight Management EU:C:2012:459, paragraph 33 and the case-law cited).
53. S’agissant des lignes directrices, le Tribunal a, au point 82 de l’arrêt attaqué, tenu à rappeler à juste titre que la Cour a considéré, d’une part, que celles-ci énoncent une règle de conduite dont la Commission ne saurait se départir sous peine de se voir sanctionnée au titre d’une violation des principes généraux du droit, tels que l’égalité de traitement et la protection de la confiance légitime, et, d’autre part, qu’elles assurent la sécurité juridique des entreprises concernées en déterminant la méthodologie que la Commission s’est imposée aux fins de la fixation du montant des amendes infligées en vertu de l’article 15, paragraphe 2, du règlement nº 17.
0
11,780
13 As regards, second, the provisions of the Directive which the Kingdom of Spain considers to have been transposed by rules in force before the end of the period laid down by the Commission, it must be observed that, as the Commission has rightly pointed out, it is necessary in this case to adopt a specific measure transposing the Directive, since the second paragraph of Article 1 of the Directive expressly requires Member States to ensure that their measures transposing the Directive include a reference to it or that such reference is made when they are officially published (see, to the same effect, Case C-137/96 Commission v Germany [1997] ECR I-0000, paragraph 8). The measures on which the Kingdom of Spain relies, however, mentioned in paragraph 8 above, do not meet that requirement.
40. En l’espèce, il est constant que les dispositions polonaises en cause ne prévoient pas la possibilité d’une reconnaissance, en Pologne, des contrôles techniques périodiques auxquels les véhicules d’occasion importés ont été soumis dans d’autres États membres ou des périodes initiales libres de contrôle dont bénéficient lesdits véhicules en tant que véhicules neufs dans ces autres États membres, ce qui résulte automatiquement de l’obligation de soumettre ces véhicules au contrôle technique litigieux avant leur immatriculation en Pologne.
0
11,781
46 As the Court has already held, an undertaking abuses its dominant position where it charges for its services fees which are unfair or disproportionate to the economic value of the service provided (see, inter alia, Case C-323/93 Centre d'Insémination de la Crespelle [1994] ECR I-5077, paragraph 25; and GT-Link, cited above, paragraph 39).
39. However, such discretion is not unlimited, since it is circumscribed by Article 5 of Regulation No 615/98. It is only in the light of the documents referred to in Article 5(2), the reports on the checks referred to in Article 4 of that regulation and/or all other elements at its disposal concerning compliance with Article 1 of the regulation that the competent authority may conclude that Directive 91/628 has not been complied with.
0
11,782
57 It should be pointed out that the fact that the Council or the Commission are required, by specific provisions, to take account of the consequences for the situation of certain individuals of the act they are intending to adopt may be such as to distinguish them individually (see, to that effect, Piraiki-Patraiki and Others v Commission, paragraphs 28 and 31, and Case C-390/95 P Antillean Rice Mills and Others v Commission [1999] ECR I-769, paragraph 25).
47 It must be borne in mind that that directive defines working time as any period during which the worker is working, at the employer's disposal and carrying out his activity or duties, in accordance with national laws and/or practice. Moreover, in the scheme of the directive, it is placed in opposition to rest periods, the two being mutually exclusive.
0
11,783
22. À cet égard, l’obligation d’établir des plans de gestion des déchets constitue une obligation de résultat à laquelle il ne saurait être satisfait par des mesures fixant un cadre réglementaire de nature à réaliser cet objectif (voir, en ce sens, arrêt Commission/France, C-292/99, précité, point 39, et voir arrêt du 4 octobre 2007, Commission/Finlande, C‑523/06, point 13).
33 As regards the Explanatory Notes to the HS, it should be added that, although they do not have legally binding force, they are an important means of ensuring the uniform application of the Common Customs Tariff and, as such, may be regarded as useful aids to its interpretation (see, to that effect, judgments in Kloosterboer Services, C‑173/08, EU:C:2009:382, paragraph 25, and Agroferm, C‑568/11,EU:C:2013:407, paragraph 28). The same is true of the Explanatory Notes of the CN (see, to that effect, judgments in Develop Dr. Eisbein, C‑35/93, EU:C:1994:252, paragraph 21, and British Sky Broadcasting Group and Pace, C‑288/09 and C‑289/09, EU:C:2011:248, paragraph 92).
0
11,784
13 With regard to the safeguarding of public health, the Court has held (see in particular Muller, at paragraph 26, and Bellon, at paragraph 17) that the existence of a risk arising from the use of an additive must be assessed in the light of international scientific research, in particular the work of the Scientific Committee for Food, and the eating habits in the Member State concerned.
42. Thus, the principle of fiscal neutrality, a fundamental principle of the common system of VAT (see, particularly, Case C‑255/02 Halifax and Others [2006] ECR I‑1609, paragraph 92), precludes economic operators carrying on the same activities from being treated differently as far as the levying of VAT is concerned (see, particularly, Case C‑216/97 Gregg [1999] ECR I-4947, paragraph 20).
0
11,785
38 It is also apparent from the Court’s case-law that each of the grounds for refusal to register listed in Article 7(1) of Regulation No 40/94 must be interpreted in the light of the underlying public interest (judgments of 29 April 2004, Henkel v OHIM, C‑456/01 P and C‑457/01 P, EU:C:2004:258, paragraph 45, and of 14 September 2010, Lego Juris v OHIM, C‑48/09 P, EU:C:2010:516, paragraph 43).
18 Clearly, therefore, the concept of provision of medical care does not lend itself to an interpretation which includes medical interventions carried out for a purpose other than that of diagnosing, treating and, in so far as possible, curing diseases or health disorders.
0
11,786
52. In that regard, the Court has acknowledged that the need to safeguard the cohesion of a tax system may justify a restriction on the exercise of the fundamental freedoms guaranteed by the Treaty (Case C-204/90 Bachmann [1992] ECR I-249, paragraph 28, and Case C-300/90 Commission v Belgium [1992] ECR I-305, paragraph 21).
18 Mr and Mrs Heininger sought an order that the bank reimburse to them the sums paid by way of capital and interest and refund to them the costs they incurred in connection with the execution of the loan agreement, the total sum claimed being DM 118 443.81. They further sought a declaration that no rights accrued to the bank under the loan agreement.
0
11,787
Par ailleurs, il convient de rappeler qu’un État membre ne saurait exciper de dispositions, de pratiques ou de situations de son ordre juridique interne pour justifier l’inobservation des obligations résultant du droit de l’Union (arrêt du 2 décembre 2014, Commission/Grèce, C‑378/13, EU:C:2014:2405, point 29).
60. Furthermore, as the Advocate General has observed in point 111 of his Opinion, the very purpose of Article 3(7) of Directive 96/71 does not permit expenditure connected with the posted workers’ accommodation to be taken into account in the calculation of their minimum wage. Meal vouchers
0
11,788
63. As regards the yield from placements in investment funds, it must be held that it does not constitute direct consideration for supplies of services consisting in making capital available for the benefit of a third party (see Régie dauphinoise , paragraphs 16 and 17). Like dividends, such yield cannot be regarded as the effective exchange for services rendered. Consequently, those placements do not constitute supplies of services ‘effected for consideration’, within the meaning of Article 2(1) of the Sixth Directive, and therefore do not come within the scope of VAT (see, to that effect, Case C-305/01 MKG-Kraftfahrzeuge-Factoring [2003] ECR I-6729, paragraph 47).
97 IT MUST BE EMPHASIZED , IN THAT RESPECT , THAT ARTICLE 15 ( 1 ) AND ( 2 ) OF REGULATION NO 17 EMPOWERS THE COMMISSION TO IMPOSE ON UNDERTAKINGS OR ASSOCIATIONS OF UNDERTAKINGS FINES WHERE , INTENTIONALLY OR NEGLIGENTLY , THEY HAVE BEEN GUILTY OF INFRINGEMENTS . FOR THAT PROVISION TO APPLY IT IS NOT NECESSARY FOR THERE TO HAVE BEEN ACTION BY , OR EVEN KNOWLEDGE ON THE PART OF , THE PARTNERS OR PRINCIPAL MANAGERS OF THE UNDERTAKING CONCERNED ; ACTION BY A PERSON WHO IS AUTHORIZED TO ACT ON BEHALF OF THE UNDERTAKING SUFFICES .
0
11,789
16 As for Article 18 TFEU, it applies independently only to situations governed by EU law for which the Treaty lays down no specific rules of non-discrimination. In relation to the freedom of movement for workers, the principle of non-discrimination was implemented by Article 45 TFEU (see, to that effect, judgment of 25 October 2012, Prete, C‑367/11, EU:C:2012:668, paragraphs 18 and 19).
48. That recital adds that traditional cooperation relations between Member States should be replaced by a system of free movement of judicial decisions in criminal matters, covering both pre-sentence and final decisions.
0
11,790
42. Legislation such as that at issue in the main proceedings, which, according to its wording, applies without distinction to operators established in the Italian Republic and to operators established in other Member States, is generally likely to fall within the scope of the provisions on the fundamental freedoms established by the FEU Treaty only to the extent to which it applies to situations related to intra‑Community trade (see, to that effect, inter alia, Joined Cases C‑321/94 to C‑324/94 Pistre and Others [1997] ECR I‑2343, paragraph 45; Case C‑448/98 Guimont [2000] ECR I‑10663, paragraph 21; and Duomo Gpa and Others , paragraph 26 and the case‑law cited).
34. Lastly, the fact that the taxable person for the purposes of VAT on importation is also the holder of the right to deduct that VAT does not seem likely to increase the risk of VAT evasion or abuse. On the contrary, as the European Commission has pointed out, the fact that one and the same person is both the taxable person for the purposes of VAT and the holder of the right to deduct is comparable to the situation in the context of the reverse charge procedure provided for in the Sixth Directive. As the EU legislature reiterated in Recital 42 in the preamble to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1), that system enables authorities, inter alia, to counter the tax evasion and avoidance observed in certain types of transactions.
0
11,791
14. It is clear from Article 38(1)(c) of the Rules of Procedure, in the version applicable on the date the action was brought, and from the case-law relating to that provision that every application initiating proceedings must state the subject-matter of the dispute and a summary of the pleas in law, and that that statement must be sufficiently clear and precise to enable the defendant to prepare its defence and the Court to rule on the application. It is, therefore, necessary for the essential points of fact and of law on which a case is based to be indicated coherently and intelligibly in the application itself and for the form of order sought to be set out unambiguously so that the Court does not rule ultra petita or indeed fail to rule on a complaint (see judgment in Commission v Spain , C‑360/11, EU:C:2013:17, paragraph 26 and the case-law cited).
37. Selon une jurisprudence constante, les restrictions à la liberté d’établissement, qui sont applicables sans discrimination tenant à la nationalité, peuvent être justifiées par des raisons impérieuses d’intérêt général, à condition qu’elles soient propres à garantir la réalisation de l’objectif poursuivi et n’aillent pas au-delà de ce qui est nécessaire pour atteindre cet objectif (arrêts du 10 mars 2009, Hartlauer, C‑169/07, Rec. p. I‑1721, point 44, ainsi que du 19 mai 2009, Apothekerkammer des Saarlandes e.a., C‑171/07 et C‑172/07, Rec. p. I‑4171, point 25).
0
11,792
8 It is settled case-law that the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation obtaining in the Member State at the end of the period laid down in the reasoned opinion and that the Court cannot take account of any subsequent changes (see, in particular, Case C-103/00 Commission v Greece [2002] ECR I-1147, paragraph 23).
27 REGULATION NO 234/68 CONTAINS NO REFERENCE, EITHER IN POSITIVE OR IN NEGATIVE TERMS, TO THE COMPATIBILITY OR OTHERWISE OF NATIONAL REGULATIONS, PRESENT OR FUTURE, WITH THE COMMON MARKET ORGANIZATION ESTABLISHED BY ITS PROVISIONS .
0
11,793
43 The Court's case-law shows that, for a person to be directly concerned by a Community measure, the latter must directly affect the legal situation of the individual and leave no discretion to the addressees of that measure who are entrusted with the task of implementing it, such implementation being purely automatic and resulting from Community rules without the application of other intermediate rules (see to that effect, in particular, International Fruit Company, cited above, paragraphs 23 to 29, Case 92/78 Simmenthal v Commission [1979] ECR 777, paragraphs 25 and 26, Case 113/77 NTN Toyo Bearing Company and Others v Council [1979] ECR 1185, paragraphs 11 and 12, Case 118/77 ISO v Council [1979] ECR 1277, paragraph 26, Case 119/77 Nippon Seiko and Others v Council and Commission [1979] ECR 1303, paragraph 14, Case 120/77 Koyo Seiko and Others v Council and Commission [1979] ECR 1337, paragraph 25, Case 121/77 Nachi Fujikoshi and Others v Council [1979] ECR 1363, paragraph 11, Joined Cases 87/77, 130/77, 22/83, 9/84 and 10/84 Salerno and Others v Commission and Council [1985] ECR 2523, paragraph 31, Case 333/85 Mannesmann-Röhrenwerke and Benteler v Council [1987] ECR 1381, paragraph 14, Case 55/86 Arposol v Council [1988] ECR 13, paragraphs 11 to 13, Case 207/86 Apesco v Commission [1988] ECR 2151, paragraph 12, and Case C-152/88 Sofrimport v Commission [1990] ECR I-2477, paragraph 9).
89. Pour autant que la requérante a demandé devant le Tribunal une réduction de l’amende qui lui a été infligée de façon à tenir compte des conséquences préjudiciables ayant résulté pour elle de la durée excessive de la procédure devant cette juridiction, il convient de constater qu’une telle demande, d’une part, a un objet différent de celui d’une procédure en annulation, laquelle se limite au contrôle de la légalité de l’acte attaqué, et, d’autre part, implique l’examen de faits différents de ceux pris en considération dans le cadre d’une procédure en annulation. Il s’ensuit que le Tribunal n’a pas commis d’erreur de droit en jugeant, au point 18 de l’arrêt attaqué, que, dans le cadre du recours en annulation dont il était saisi, la légalité de la décision litigieuse ne pouvait être appréciée qu’à la lumière des faits et des circonstances dont disposait la Commission à la date de son adoption.
0
11,794
46. The Court has also stated in this respect that it is of no importance that the benefit in question is intended to provide a financial supplement, having regard to a person’s reliance on care, to a pension paid on a basis other than sickness (see Jauch , paragraph 28) or that the grant of the benefit is not necessarily linked to the provision of a sickness insurance benefit (see, to that effect, Hosse , paragraph 43). It is also irrelevant that a particular benefit, unlike the benefits at issue in some of the Court’s judgments in this field cited above, does not have the essential object of supplementing sickness insurance benefits (see, to that effect, Commission v Parliament and Council , paragraph 70).
13 Pulp producers commonly concluded with their customers long-term supply contracts which could last for up to five years. Under such contracts, the producer guaranteed his customers the possibility of purchasing each quarter a minimum quantity of pulp at a price which was not to exceed the price announced by him at the beginning of the quarter. The customer was free to purchase more or less than the quantity reserved for him and could negotiate reductions in the announced price.
0
11,795
73. As regards a contractual term, such as Clause III/2, which allows the seller or supplier to calculate the level of monthly repayment instalments owed by the consumer in accordance with the selling rate of exchange of the foreign currency applied by that seller or supplier, which has the effect of increasing the costs of the financial service at the consumer’s expense, apparently without an upper limit, it follows from Articles 3 and 5 of Directive 93/13 and Points 1(j) and (l) and 2(b) and (d) of the annex thereto, that it is of fundamental importance for the purpose of complying with the requirement of transparency, to determine whether the contract sets out transparently the reason for and the particularities of the mechanism for converting the foreign currency and the relationship between that mechanism and the mechanism laid down by other terms relating to the advance of the loan, so that the consumer can foresee, on the basis of clear, intelligible criteria, the economic consequences for him which derive from it (see, by analogy, RWE Vertrieb EU:C:2013:180, paragraph 49).
57. In that regard, it must be observed that the principle of equal treatment or non‑discrimination, which is one of the general principles of Community law, requires that comparable situations must not be treated differently and that different situations must not be treated in the same way unless such treatment is objectively justified (Joined Cases C‑453/03, C‑11/04, C‑12/04 and C‑194/04 ABNA and Others [2005] ECR I‑10423, paragraph 63, and Case C‑344/04 IATA and ELFAA [2006] ECR 1‑403, paragraph 95).
0
11,796
55. With regard to damage resulting from infringements of an intellectual and commercial property right, the Court has stated that the occurrence of damage in a particular Member State is subject to the protection, in that State, of the right in respect of which infringement is alleged (see Case C‑523/10 Wintersteiger EU:C:2012:220, paragraph 25, and C‑170/12 Pinckney , EU:C:2013:635, paragraph 33).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
11,797
30. However, the possibility of a Member State relying on a derogation laid down by the Treaty does not prevent judicial review of measures applying that derogation (Case 41/74 Van Duyn [1974] ECR 1337, paragraph 7). In addition, the concept of ‘public policy’ in the Community context, particularly as justification for a derogation from the fundamental principle of the freedom to provide services, must be interpreted strictly, so that its scope cannot be determined unilaterally by each Member State without any control by the Community institutions (see, by analogy with the free movement of workers, Van Duyn , paragraph 18; Case 30/77 Bouchereau [1977] ECR 1999, paragraph 33). Thus, public policy may be relied on only if there is a genuine and sufficiently serious threat to a fundamental interest of society (Case C-54/99 Église de Scientologie [2000] ECR I-1335, paragraph 17).
9 In that regard, it should be pointed out that, as the Court has stated on a number of occasions ( see in particular the judgment in Joined Cases 87 and 130/77, 22/83, and 9 and 10/84 Salerno v Commission and Council (( 1985 )) ECR 2523 ), it is not only persons who have the status of officials or of employees other than local staff who may bring an action before the Court to contest a decision adversely affecting them, but also persons claiming that status . Substance
0
11,798
60. As to whether the ground of appeal is well founded, it should be recalled that there is distortion of the clear sense of the evidence where, without recourse to new evidence, the assessment of the existing evidence appears to be clearly incorrect ( PKK and KNK v Council , paragraph 37, and, to that effect, see also Case C‑551/03 P General Motors v Commission [2006] ECR I‑3173, paragraph 54).
12 The purpose of Article 73 is to prevent a Member State from being able to refuse to grant family benefits on account of the fact that a member of the worker' s family resides in a Member State other than that providing the benefits . Such a refusal could deter Community workers from exercising their right to freedom of movement and would therefore constitute an obstacle to that freedom . It follows that a condition of entitlement to certain family benefits whereby a worker' s child must be registered with the employment office of the Member State providing the benefits, a condition which can be fulfilled only if the child resides within the territory of that State, comes within the scope of Article 73 and must therefore be considered to be fulfilled where the child is registered with the employment office of the Member State in which he resides .
0
11,799
18. It should be noted at the outset that the Court of Justice has already held that European Union law precludes a tax, such as that imposed by OUG No 50/2008 in the version applicable to the facts in the main proceedings, which has the effect of discouraging the import and placing in circulation in Romania of second-hand vehicles purchased in other Member States ( Tatu , paragraphs 58 and 61).
40. In that regard, it should be observed, as the Netherlands Government has done, that there may well be commercial placement agencies whose services are not exempt and whose activities include the supply of teaching staff to schools or universities. In the main proceedings, for the supply of teachers by Horizon College to be regarded as essential to the education provided by the host establishments, it would have to be of a nature such that – owing, for example, to the qualifications of the staff in question or the flexibility of the terms of their supply – the same level and quality of teaching could not be assured simply by turning to such placement agencies.
0