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1,200 | 26. Furthermore, even though, according to their wording, the provisions of the Treaty concerning freedom of establishment are directed to ensuring that foreign nationals and companies are treated in the host Member State in the same way as nationals of that State, they also prohibit the Member State of origin from hindering the establishment in another Member State of one of its nationals or of a company incorporated under its legislation (Case C-264/96 ICI [1998] ECR I‑4695, paragraph 21, and Marks & Spencer , paragraph 31). | 39. An argument based on the need to preserve the coherence of the Austrian tax system cannot therefore be accepted. | 0 |
1,201 | 32 Finally, the Court has consistently held that Member States must implement directives in a manner which fully satisfies the requirement of legal certainty and must therefore transpose their terms into national law as binding provisions (see Commission v Belgium Case 239/85 [1986] ECR 3645, paragraph 7). | 37. Any other approach would risk undermining the efficiency of the EU trade defence measures each time the EU institutions are faced with non-cooperation in the context of an investigation seeking to establish whether there has been circumvention. | 0 |
1,202 | 29. Such a provision, which is of a purely formal nature, does not permit objective and transparent criteria to be identified in order to verify whether the renewal of such contracts actually responds to a genuine need and is appropriate for achieving the objective pursued and necessary for that purpose. Such a provision therefore carries a real risk that it will result in misuse of that type of contract and, accordingly, is not compatible with the objective of the FTW Framework Agreement (see, to that effect, Angelidaki and Others , paragraphs 98 and 100 and case-law cited). | 38. By contrast, risks such as those linked to bad management or errors of judgment by the economic operator are not decisive for the purposes of classification as a public service contract or a service concession, since those risks are inherent in every contract, whether it be a public service contract or a service concession. | 0 |
1,203 | 42. The Court has also held that Articles 6(1) and 7(1) of Directive 93/13 must be interpreted as meaning that the national court which has found of its own motion that a contractual term is unfair is not obliged, in order to be able to draw the consequences arising from that finding, to wait for the consumer, who has been informed of his rights, to submit a statement to that effect, provided always that the principle of audi alteram partem has been complied with (see, to that effect, judgment in Banif Plus Bank , C‑472/11, EU:C:2013:88 paragraph 36). | 71. In addition, such a factor can be considered appropriate to achieve the stated aim only if it genuinely reflects a concern to attain that aim pursued in a consistent and systematic manner (see to that effect, inter alia, Joined Cases C‑250/09 and C‑268/09 Georgiev [2010] ECR I‑0000, paragraph 56 and the case-law cited). | 0 |
1,204 | 23. Since Directive 2001/29 serves to implement in the European Union its obligations under, inter alia, the CT and, according to settled case-law, European Union legislation must, so far as possible, be interpreted in a manner that is consistent with international law, in particular where its provisions are intended specifically to give effect to an international agreement concluded by the European Union, the notion of ‘distribution’, contained in Article 4(1) of that directive, must be interpreted in accordance with Article 6(1) of the CT (see, to that effect, Case C-456/06 Peek & Cloppenburg [2008] ECR I-2731, paragraphs 29 to 32). | 36. The Court has, it is true, held a tax which was levied as a percentage of the total sales effected and services provided by an undertaking during a specified period, less the purchases of goods and services by that undertaking during that period, to be inconsistent with the harmonised system of VAT. The Court observed in that case that the tax at issue was comparable, in essential respects, to VAT and that notwithstanding differences it retained its character as a turnover tax (see, to that effect, Dansk Denkavit and Poulsen Trading , paragraph 14). | 0 |
1,205 | 33. As the Swedish Government has pointed out, the health and life of humans rank foremost among the property or interests protected by Article 30 EC. It is for the Member States, in compliance with Community law and, in particular, with the principle of proportionality, to decide what degree of protection they wish to ensure, and the manner in which that degree can be achieved (Case C‑320/93 Ortscheit [1994] ECR I‑5243, paragraph 16; see also, to that effect, Heinonen , paragraph 45). | 16 That being so, it should be noted that it is also settled law that the health and life of humans rank foremost among the property or interests protected by Article 36 of the Treaty and that it is for the Member States, within the limits imposed by the Treaty, to decide what degree of protection they intend to ensure. | 1 |
1,206 | 67. The 1998 Guidelines form rules of practice from which the administration may not depart in an individual case without giving reasons compatible with the principle of equal treatment (see Case C‑397/03 P Archer Daniels Midland and Archer Daniels Midland Ingredients v Commission [2006] ECR I‑4429, paragraph 91) and merely describe the method used by the Commission to examine infringements and the criteria that the Commission requires to be taken into account in setting the amount of a fine (see Chalkor v Commission , paragraph 60). | 90 In answering that question in the negative, but subject to the express condition that the geographical indications which that bilateral agreement is intended to protect have not, at the time of its entry into force or thereafter, become generic in the State of origin, the Court therefore did no more than ensure that the protection in the State of origin should not be extended to the territory of another State unless, in the State of origin itself, that protection is, or continues to be, deserved. | 0 |
1,207 | 30 Finally, with respect to the decision of the RPC, the Court of First Instance stated in paragraph 79 of its judgment that "as is clear from point 43 of the decision, the Commission did not ignore the ruling of the British court. However, as the Commission rightly observed, the national court, which was of course giving judgment prior to the accession of the United Kingdom and Ireland to the European Communities, did not directly express any view as to the indispensability of the restrictions on competition within the common market arising from the NBA. In so far as that court did indirectly touch on the question of external trade, it found that the PA had not proved that the abolition of the NBA would lead to a substantial decline in exports. It must therefore be concluded that the Decision is not vitiated by inadequate reasoning on the ground that it did not specifically rebut the findings of the Restrictive Practices Court in 1962 or the evidence produced by the applicant to show that the situation on the book market has not changed substantially since 1962. In any event, as the Court of Justice held in Joined Cases 43 and 63/82 VBVB and VBBB v Commission (cited above, at paragraph 40), national judicial practices, even on the supposition that they are common to all the Member States, cannot prevail in the application of the competition rules set out in the Treaty". | 37. In the case of a financial leasing contract, there is not necessarily any acquisition of the goods since such a contract may provide that the lessee has the option of not acquiring those goods at the end of the lease period. | 0 |
1,208 | 45. In those circumstances, it must be concluded that a national rule which prevents the national court from drawing all the consequences of a breach of the third sentence of Article 108(3) TFEU because of a decision of a national court, which is res judicata , given in a dispute which does not have the same subject-matter and which did not concern the State aid characteristics of the contracts at issue must be regarded as being incompatible with the principle of effectiveness. A significant obstacle to the effective application of EU law and, in particular, a principle as fundamental as that of the control of State aid cannot be justified either by the principle of res judicata or by the principle of legal certainty (see, by analogy, judgments in Fallimento Olimpiclub , EU:C:2009:506, paragraph 31, and Ferreira da Silva e Britto , C‑160/14, EU:C:2015:565, paragraph 59). | 45 It should next be pointed out that the doorstep-selling directive thus expressly provides that the minimum period of seven days prescribed for cancellation must be calculated from receipt by the consumer of the notice concerning his right of cancellation, and that it is on the trader that the obligation falls to provide that information. Those provisions are explained by the fact that if the consumer is not aware of the existence of the right of cancellation, he will not be able to exercise that right. | 0 |
1,209 | 27. With regard to the assessment as to whether a concerted practice is anti‑competitive, close regard must be paid in particular to the objectives which it is intended to attain and to its economic and legal context (see, to that effect, Joined Cases 96/82 to 102/82, 104/82, 105/82, 108/82 and 110/82 IAZ International Belgium and Others v Commission [1983] ECR 3369, paragraph 25, and Case C‑209/07 Beef Industry Development Society and Barry Brothers [2008] ECR I‑0000, paragraphs 16 and 21). Moreover, while the intention of the parties is not an essential factor in determining whether a concerted practice is restrictive, there is nothing to prevent the Commission of the European Communities or the competent Community judicature from taking it into account (see, to that effect, IAZ International Belgium and Others v Commission , paragraphs 23 to 25). | 64. It must be borne in mind that, according to settled case-law, the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation in that Member State as it stood at the end of the period laid down in the reasoned opinion (see, inter alia, Case C‑173/01 Commission v Greece [2002] ECR I‑6129, paragraph 7, and Case C‑114/02 Commission v France [2003] ECR I‑3783, paragraph 9). | 0 |
1,210 | 35. Since those freedoms are the specific expression, in their respective fields, of the general principle of the prohibition of all discrimination on grounds of nationality (see, to that effect, Case C‑384/08 Attanasio Group [2010] ECR I‑2055, paragraph 31), that principle does not preclude either the application, in a case relating to direct taxation, of a provision of national law such as Article 3(2 bis )(b) of Decree-Law No 40/2010. | 163. It should be borne in mind in that regard that it is not for the Court to interpret national law, that being exclusively a matter for the referring court or, as the case may be, for the national courts having jurisdiction, which must determine whether the requirements set out in paragraphs 158 to 160 of this judgment are met by the provisions of the national law applicable (see, in particular, Vassallo , paragraph 39, and order in Vassilakis and Others , paragraph 134). | 0 |
1,211 | 70. In that regard, it is not necessary for the reasoning to go into all the relevant facts and points of law, since the question whether the statement of reasons for a measure meets the requirements of Article 190 of the Treaty must be assessed with regard not only to its wording but also to its context and to all the legal rules governing the matter in question (see, inter alia, judgments in Case C‑114/00 Spain v Commission [2002] ECR I‑7657, paragraphs 62 and 63, and Case C‑301/96 Germany v Commission [2003] ECR I‑0000, paragraph 87). | 61 As a national of a Member State lawfully residing in the territory of another Member State, the appellant in the main proceedings comes within the scope ratione personae of the provisions of the Treaty on European citizenship. | 0 |
1,212 | 20 The Court has consistently held (inter alia, Case 295/84 Rousseau Wilmot v Organic [1985] ECR 3759, paragraph 16; Case C-347/90 Bozzi v Cassa Nazionale di Previdenza ed Assistenza a favore degli Avvocati e dei Procuratori Legali [1992] ECR I-2947, paragraph 9; and Case C-130/96 Fazenda Pública v Solisnor-Estaleiros Navais [1997] ECR I-5053, paragraph 13) that, in leaving the Member States free to maintain or introduce certain indirect taxes such as excise duties on condition that they are not taxes which can be characterised as turnover taxes, Article 33 of the Sixth Directive seeks to prevent the functioning of the common system of VAT from being jeopardised by fiscal measures of a Member State affecting the movement of goods and services and applying to commercial transactions in a manner comparable to VAT. | 25 Furthermore, while the principle of the protection of legitimate expectations is one of the fundamental principles of the Community, it is settled case-law that this principle cannot be extended to the point of generally preventing new rules from applying to the future consequences of situations which arose under the earlier rules (see, in particular, Case 278/84 Germany v Commission [1987] ECR 1, paragraph 36, Case 203/86 Spain v Council [1988] ECR 4563, paragraph 19, and Case C-221/88 European Coal and Steel Community v Busseni [1990] ECR I-495, paragraph 35). | 0 |
1,213 | 31. Thus, the Court has acknowledged that the shareholder who subscribes to the statutes of a company is deemed to give his consent to a jurisdiction clause therein, on the ground that subscribing creates a relationship between the shareholder and the company and between the shareholders themselves which must be regarded as contractual (see to that effect, Powell Duffryn , paragraphs 16 to 19). | 41. However, the Community legislation also takes into consideration the fact that exporters may encounter difficulties in obtaining the customs documents from the authorities of the non-member country of importation, upon whom they have no means of exerting pressure (Philipp Brothers , cited above, paragraph 27). | 0 |
1,214 | 39. In that connection, it must be recalled that the protection of the rights of the child is recognised by various international instruments which the Member States have cooperated on or acceded to, such as the International Covenant on Civil and Political Rights, which was adopted by the General Assembly of the United Nations on 19 December 1966 and entered into force on 23 March 1976, and the Convention on the Rights of the Child, which was adopted by the General Assembly of the United Nations on 20 November 1989 and entered into force on 2 September 1990. The Court has already had occasion to point out that those international instruments are among those concerning the protection of human rights of which it takes account in applying the general principles of Community law (see, inter alia, Case C-540/03 Parliament v Council [2006] ECR I-5769, paragraph 37). | 43. Accordingly, where a taxable person chooses to treat an entire building as forming part of the assets of his business and subsequently uses part of that building for private purposes, on the one hand, he is entitled to deduct the input VAT paid on all construction costs relating to that building and, on the other, he is subject to the corresponding obligation to pay VAT on the amount of expenditure incurred to effect such use. | 0 |
1,215 | 37. It follows, moreover, from the Court’s case-law that Article 49 EC applies to an operator of games of chance established in one Member State who offers his services in another Member State, even if he makes use for that purpose of intermediaries established in the same Member State as the recipients of those services (Case C‑243/01 Gambelli and Others [2003] ECR I‑13031, paragraph 58). That article applies a fortiori where the operator of games of chance makes use not of intermediaries but of a mere provider of computer support services in the host Member State. | 70. As for the 5% figure imposed by the Commission in its calculation of the correction in respect of production aid for olive oil, it should be noted that the register of olive cultivation and the computerised files are fundamental components of the Community system of control of aid. As long as those components have not been introduced, it is in principle justified to impose the correction rate of 10% laid down by the Commission’s guidelines, as set out in its Document No VI/5330/97. | 0 |
1,216 | 21. It is important also to bear in mind that the Court has stated that the possibility provided for in Article 9 of derogating from the restrictions on hunting, as well as from the other restrictions and prohibitions contained in Articles 5, 6 and 8 of the directive, is subject to three conditions. First, the Member State must restrict the derogation to cases in which there is no other satisfactory solution. Secondly, the derogation must be based on at least one of the reasons listed exhaustively in Article 9(1)(a), (b) and (c). Thirdly, the derogation must comply with the precise formal conditions set out in Article 9(2), which are intended to limit derogations to what is strictly necessary and to enable the Commission to supervise them. Although Article 9 therefore authorizes wide derogations from the general system of protection, it must be applied appropriately in order to deal with precise requirements and specific situations (judgments in Case 247/85 Commission v Belgium [1987] ECR 3029, paragraph 7, and Case 262/85 Commission v Italy [1987] ECR 3073, paragraph 7). | 15. CML and CARC were not immediately liable for the non-deductible VAT on the total cost of the equipment purchased, but on the amount of rent relating to that equipment, spread over the term of the leasing agreements. | 0 |
1,217 | 30. Concerning, secondly, the apportionment of the burden of proof with regard to determining whether specimens of species listed in Annex B to Regulation No 338/97 have been acquired lawfully, in the light of the principle of the presumption of innocence, it should be noted that the presumption of innocence resulting in particular from Article 6(2) of the European Convention for the Protection of Human Rights and Fundamental Freedoms, signed in Rome on 4 November 1950, is one of the fundamental rights which, according to the Court’s settled case-law, reaffirmed in the preamble to the Single European Act and in Article 6(2) of the EU Treaty, are protected in the Community legal order (see, inter alia, Case C‑199/92 P Hüls v Commission [1999] ECR I‑4287, paragraph 149, and Case C‑235/92 P Montecatini v Commission [1999] ECR I‑4539, paragraph 175). | 114. À cet égard, il importe de rappeler qu’il résulte des articles 225 CE et 58, premier alinéa, du statut de la Cour de justice que le Tribunal est seul compétent, d’une part, pour constater les faits, sauf dans le cas où l’inexactitude matérielle de ses constatations résulterait des pièces du dossier qui lui ont été soumises, et, d’autre part, pour apprécier ces faits. Lorsque le Tribunal a constaté ou apprécié les faits, la Cour est compétente pour exercer, en vertu de l’article 225 CE, un contrôle sur la qualification juridique de ces faits et les conséquences de droit qui en ont été tirées par le Tribunal (arrêts du 6 avril 2006, General Motors/Commission, C‑551/03 P, Rec. p. I‑3173, point 51, et du 29 mars 2011, ThyssenKrupp Nirosta/Commission, C‑352/09 P, non encore publié au Recueil, point 179). | 0 |
1,218 | 89
It must be borne in mind that the Court of Justice has held on many occasions that it follows from Article 108 of Regulation No 1083/2006 that Article 100 thereof is applicable from 1 January 2007, including to programmes approved before that date but still in progress (see judgments of 4 September 2014, Spain v Commission, C‑192/13 P, EU:C:2014:2156, paragraph 98; of 4 September 2014, Spain v Commission, C‑197/13 P, EU:C:2014:2157, paragraph 98; of 22 October 2014, Spain v Commission, C‑429/13 P, EU:C:2014:2310, paragraph 31; of 4 December 2014, Spain v Commission, C‑513/13 P, not published, EU:C:2014:2412, paragraph 45; of 24 June 2015, Germany v Commission, C‑549/12 P and C‑54/13 P, EU:C:2015:412, paragraph 84, and of 24 June 2015, Spain v Commission, C‑263/13 P, EU:C:2015:415, paragraph 53). | 42 However, in a sector such as scheduled public transport by bus, where the tangible assets contribute significantly to the performance of the activity, the absence of a transfer to a significant extent from the old to the new contractor of such assets, which are necessary for the proper functioning of the entity, must lead to the conclusion that the entity does not retain its identity. | 0 |
1,219 | 7 THIS THIRD ' ' NEW FACT ' ' ALLEGEDLY CONSISTS OF A DISTORTION BY PARAGRAPHS 19 AND 32 OF THE CONTESTED JUDGMENT OF THE FACTS AND LAW ON THE SO-CALLED OPPORTUNITIES FOR PROMOTION OPEN TO THE APPLICANTS . WHILST THE APPLICANTS THEMSELVES ACKNOWLEDGE THAT IT IS POSSIBLE THAT THE RELEVANT REGULATIONS ' ' WILL FRANKLY HELP IN THE SELECTION OF STAFF TO WHOM NEW CONTRACTS ARE OFFERED ' ' AND THEREFORE A NEW CAREER , AND ALSO THAT THEY HAVE NOT , MOREOVER , PROVED EITHER IN THEIR STATEMENTS OR AT THE HEARING THAT THE ' ' GENERAL PROVISIONS TO GIVE EFFECT TO THE PROCEDURE FOR PROMOTING STAFF PAID FROM RESEARCH APPROPRIATIONS ' ' WERE NOT APPLICABLE DIRECTLY OR BY ANALOGY TO THE CAREER OF ' ' OTHER SERVANTS ' ' TO WHICH THE FIRST REFERENCE IN THE PREAMBLE AND ARTICLE 9 OF THAT DOCUMENT CLEARLY REFER , IT MUST BE STATED THAT THE INTERPRETATION OF ADMINISTRATIVE PROVISIONS IS NOT A ' ' NEW FACT ' ' AS DESCRIBED ABOVE AND THE ACTION IS CLEARLY INADMISSIBLE AS REGARDS THIS THIRD POINT AS WELL .
| 35. Under that provision, it is effectively left to the discretion of the Member States to rely to that end on one or more of the measures listed in that clause, or even on existing equivalent legal measures, while taking account of the needs of specific sectors and/or categories of workers ( Impact , paragraph 71). | 0 |
1,220 | 21. As a preliminary point, it must be borne in mind that, although the Court does not, in a reference for a preliminary ruling, have jurisdiction to give a ruling on the compatibility of a national measure with Community law, it does have jurisdiction to supply the national court with a ruling on the interpretation of Community law so as to enable that court to determine whether such compatibility exists in order to decide the case before it (see, inter alia, Case C‑124/99 Borawitz [2000] ECR I‑7293, paragraph 17; Case C‑60/05 WWF Italia and Others [2006] ECR I‑5083, paragraph 18; and Case C‑257/06 Roby Profumi [2008] ECR I‑0000, paragraph 11). | 50. In such a situation, the components of a graphic user interface do not permit the author to express his creativity in an original manner and achieve a result which is an intellectual creation of that author. | 0 |
1,221 | 21 It is clear from the Court's case-law that the fact that a Member State seeks to approximate, by unilateral measures, the conditions of competition in a particular sector of the economy to those prevailing in other Member States cannot deprive the measures in question of their character as aid (see to that effect Joined Cases 6/69 and 11/69 Commission v France [1969] ECR 523, paragraph 21). It therefore falls to be considered whether the tax credit has adverse effects on the recipients' competitors, namely road hauliers established in other Member States, whether operating on their own account or for hire or reward. | 9. À cet égard, il convient de rappeler que, selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et que les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêts du 30 janvier 2002, Commission/Grèce, C‑103/00, Rec. p. I‑1147, point 23, et du 4 décembre 2008, Commission/Espagne, C‑113/08, point 20). | 0 |
1,222 | 52. Whilst it is true that a Member State which, like the Federal Republic of Germany, retains such provisions in its national legislation does not infringe the Sixth Directive (see, to that effect, Idéal tourisme , paragraph 38), the fact remains that the taxation allowed by Article 28(3)(a) of the directive is not harmonised taxation that is an integral part of the VAT regime as arranged by the Sixth Directive for certain activities in the public interest, but taxation authorised only for a transitional period (see, to that effect, Case C-169/00 Commission v Finland [2002] ECR I-2433, paragraph 34). The objective of Article 28(4) of the Sixth Directive is the abolition of such derogating and transitional arrangements (see, to that effect, Case C-136/97 Norbury Developments [1999] ECR I-2491, paragraph 20, and Idéal tourisme , paragraph 32). | 57 As regards the question of the existence of a dominant position, the Court has repeatedly emphasised that the definition of the relevant market is of fundamental importance, as is the delimitation of the substantial part of the common market in which the undertaking may be able to engage in abuses which hinder effective competition (see, for example, Case C-242/95 GT-Link [1997] ECR I-4449, paragraph 36). | 0 |
1,223 | 29. Furthermore, the Court has already held that where a Member State has a system for preventing or mitigating a series of charges to tax or economic double taxation for dividends paid to residents by resident companies, it must treat dividends paid to residents by non-resident companies in the same way (see, to that effect, Case C-315/02 Lenz [2004] ECR I-7063, paragraphs 27 to 49; Manninen , paragraphs 29 to 55, and Case C-374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I-11673, paragraph 55). | 15 It must be borne in mind at the outset that under Article 234 EC the Court has jurisdiction to give preliminary rulings on the interpretation of the Treaty and of acts of the Community institutions. | 0 |
1,224 | 41. Lastly, as regards the simultaneous applicability to national legislation implementing EU law, within the meaning of Article 51(1) of the Charter, of fundamental rights guaranteed by a national constitution and those guaranteed by the Charter, it should also be observed that the priority nature of an interlocutory procedure for the review of the constitutionality of a national law (the content of which merely transposes the mandatory provisions of an EU directive) may not undermine the jurisdiction of the Court of Justice alone to declare an act of the European Union invalid, and in particular a directive, the purpose of that jurisdiction being to guarantee legal certainty by ensuring that EU law is applied uniformly (see, to that effect, Foto-Frost , 314/85, EU:C:1987:452, paragraphs 15 to 20; IATA and ELFAA , C‑344/04, EU:C:2006:10, paragraph 27; Lucchini , C‑119/05, EU:C:2007:434, paragraph 53; and Melki and Abdeli , EU:C:2010:363, paragraph 54). | 49 In an E 101 certificate, the competent institution of the Member State in which an undertaking providing temporary personnel is established declares that its own social security system will remain applicable to posted workers for the duration of their posting. By virtue of the principle that workers must be covered by only one social security system, the certificate, in comprising this declaration, necessarily implies that the other Member State's social security system cannot apply. | 0 |
1,225 | 20 Lastly, the Court has held, in Case C-342/89 Germany v Commission [1991] ECR I-5031, paragraph 16, and Case C-346/89 Italy v Commission [1991] ECR I-5057, paragraph 16, that the Commission has power to reduce payments of amounts due under monthly advances when it establishes that the national body has, contrary to Community law, failed to collect certain payments intended for the EAGGF. | 34 As is clear from Council Directive 88/361/EEC of 24 June 1988 for the implementation of Article 67 of the Treaty (OJ 1988 L 178, p. 5), of which the nomenclature of movements of capital annexed to it remains valid even after the entry into force of Article 73b et seq. of the EC Treaty (now Article 56 EC et seq.) (see, to this effect, the judgment in Case C-222/97 Trummer and Mayer [1999] ECR I-1661, paragraph 21), the Treaty provisions on the free movement of capital cover, in particular, operations relating to shares, bonds and other securities which, like fishing rights or fishing permits, can be valued in money and may be the subject of market transactions. | 0 |
1,226 | 42. As for the national competition authorities, since they do not have the power to adopt a negative decision, that is to say, a decision concluding that there is no infringement of Article 101 TFEU (Case C‑375/09 Tele2 Polska [2011] ECR I‑3055, paragraphs 19 to 30), they cannot cause undertakings to entertain a legitimate expectation that their conduct does not infringe that provision. It appears, moreover, from the wording of the first question that the national competition authority examined the conduct of the undertakings at issue in the main proceedings on the basis of national competition law only. | 20 It should be noted that the only common feature of the disparate activities mentioned in that provision is that they all come under the heading of liberal professions. Yet, as the German Government rightly observed, if the Community legislature had intended all activities carried on in an independent manner to be covered by that provision, it would have defined them in general terms. | 0 |
1,227 | 51. As to the matters relied upon by FLS Plast in its reply to the statement of objections in order to rebut the presumption of actual exercise of decisive influence, whilst the Commission does not seem to have addressed all those matters one by one, it nevertheless provided FLS Plast, in recitals 718 to 731 of the decision at issue, with information sufficient both to enable it to determine whether that decision is, in its view, well founded or whether it is vitiated by a defect making it possible to challenge its validity, and to enable the General Court to review the legality of that decision (see to this effect, inter alia, Joined Cases C‑189/02 P, C‑202/02 P, C‑205/02 P to C‑208/02 P and C‑213/02 P Dansk Rørindustri and Others v Commission EU:C:2005:408, paragraph 462, and Eni v Commission EU:C:2013:289, paragraph 72). | 47. It is therefore necessary to ascertain whether the requirement to which that provision subjects access to employment as a manager in the French hospital public service can be regarded as a requirement relating to the possession of a diploma within the meaning of Article 1(a) of the Directive. | 0 |
1,228 | 31. By contrast, as has also been made clear by the Community case-law, possible marketing outside the EEA does not have any exhaustive effect in that regard (see Case C-173/98 Sebago and Maison Dubois [1999] ECR I‑4103, paragraph 21; Van Doren + Q , paragraph 26; and Peak Holding , paragraph 36). | 32 The same considerations of legal certainty must therefore apply here and consequently the temporal limitation set by the Court in the Legros case must also be held to apply to claims for refunds of sums levied by way of the contested duty. | 0 |
1,229 | 17 According to established case-law (see Case 345/82 Wuensche v Germany [1984] ECR 1995, paragraph 21, and Joined Cases C-296/93 and C-307/93 France and Ireland v Commission [1996] ECR I-795, paragraph 32), it must be verified whether the Commission committed a manifest error of assessment in its evaluation of the market in question. | 50. In that regard, the risks must be measured, not by the yardstick of general considerations, but on the basis of relevant scientific research (see to that effect, in particular, Case C-17/93 Van der Veldt [1994] ECR I-3537, paragraph 17). | 0 |
1,230 | 41. On the other hand, that provision is not intended to lay down the conditions creating the right to special non-contributory cash benefits. It is for the legislation of each Member State to lay down those conditions (see, to that effect, Dumont de Chassart , paragraph 39 and the case‑law cited). | 43. These matters confirm the interpretation that Article 4(1)(a) of Directive 2000/60 does not simply set out, in programmatic terms, mere management-planning objectives, but has binding effects, once the ecological status of the body of water concerned has been determined, at each stage of the procedure prescribed by that directive. | 0 |
1,231 | 55. As regards the question whether national legislation, such as the legislation at issue in the main proceedings, gives rise to a restriction which is prohibited by Article 49 EC, it should be pointed out that, according to settled case-law, the freedom to provide services requires not only the elimination of all discrimination on grounds of nationality against providers of services who are established in another Member State, but also the abolition of any restriction, even if it applies without distinction to national providers of services and to those of other Member States, which is liable to prohibit, impede or render less advantageous the activities of a provider of services established in another Member State where he lawfully provides similar services (see, inter alia, Case C-266/96 Corsica Ferries France [1998] ECR I‑3949, paragraph 56; Joined Cases C-369/96 and C-376/96 Arblade and Others [1999] ECR I‑8453, paragraph 33; and Case C-205/99 Analir and Others [2001] ECR I‑1271, paragraph 21). | 28. The Guidelines do not constitute the legal basis for setting the amount of the fine but merely clarify the application of Article 15(2) of Regulation No 17 (see also Dansk Rørindustri and Others v Commission , paragraphs 211, 213 and 214). In that context, as the Advocate General observed at point 24 of his Opinion, even in the absence of the Guidelines the applicant was still able to foresee the legal consequences of its conduct. | 0 |
1,232 | 33 On the other hand, the costs of those services are part of the taxable person's general costs and are, as such, cost components of an undertaking's products. Such services therefore do, in principle, have a direct and immediate link with the taxable person's business as a whole (see BLP Group, paragraph 25, Midland Bank, paragraph 31, and Abbey National, paragraphs 35 and 36). | 22. That is the case, inter alia, where it is quite obvious that the ruling sought by a national court on the interpretation of a Union law bears no relation to the actual facts of the main action or its purpose or where the problem submitted to the Court is hypothetical (see, to that effect, Case C-415/93 Bosman [1995] ECR I‑4921, paragraph 61; Case C-466/04 Acereda Herrera [2006] ECR I-5341, paragraph 48; and Case C-380/05 Centro Europa 7 [2008] ECR I-349, paragraph 53). | 0 |
1,233 | 45
In that regard, firstly, it is appropriate to have regard to the settled case-law of the Court, in accordance with which a passenger’s right to a standardised and lump-sum payment following a flight delay, drawn from Articles 5 to 7 of Regulation No 261/2004, on which Flight Refund relies in the present case, is independent of compensation for damage in the context of Article 19 of the Montreal Convention (see, to that effect, judgments in Rehder, C‑204/08, EU:C:2009:439, paragraph 27, and Nelson and Others, C‑581/10 and C‑629/10, EU:C:2012:657, paragraphs 46, 49 and 55). | 23 In the light of the foregoing the objection of inadmissibility raised by the Commission must be rejected .
Substance | 0 |
1,234 | 12 Consequently, in accordance with that which the Court has consistently held ( see the judgment in Case 8/74 Procureur du Roi v Dassonville [1974] ECR 837, paragraph 5 ), that legislation is caught by prohibition contained in Article 30 of the EEC Treaty, which is applicable without distinction to products originating in the Community and to those which were put into free circulation in any one of the Member States, irrespective of the actual origin of these products ( see the judgment in Case 41/76 Donckerwolcke v Procureur de la République [1976] ECR 1921, paragraph 18 ). | 5 ALL TRADING RULES ENACTED BY MEMBER STATES WHICH ARE CAPABLE OF HINDERING, DIRECTLY OR INDIRECTLY, ACTUALLY OR POTENTIALLY, INTRA-COMMUNITY TRADE ARE TO BE CONSIDERED AS MEASURES HAVING AN EFFECT EQUIVALENT TO QUANTITATIVE RESTRICTIONS . | 1 |
1,235 | 16. The cour du travail de Bruxelles observes, however, that the Court of Justice has found on various occasions that Belgian legislation on pensions did not sufficiently ensure the portability of the rights of a worker who was employed in the service of both a Belgian employer and a European institution. It cites in this regard the judgments in Commission v Belgium (137/80, EU:C:1981:237, paragraph 19) and My (EU:C:2004:821). It expresses doubts as to ONEM’s argument that the reasoning followed in the latter judgment is based on the existence of a specific provision concerning pensions and therefore cannot be transposed to the unemployment insurance regime, observing that the approach adopted by the Court in that judgment seems to relate to the principle of sincere cooperation. It adds that that approach has been applied in respect of not only pensions but also parental allowances and family allowances, as well as in relation to a tax advantage. | 94. La Cour considère que l’ensemble des éléments juridiques et factuels entourant le manquement constaté est de nature à requérir, en l’espèce, l’adoption d’une mesure dissuasive telle que l’imposition d’une somme forfaitaire (voir arrêt Commission/Belgique, C‑533/11, EU:C:2013:659, point 61 et jurisprudence citée). | 0 |
1,236 | 48. It follows, in particular, that Regulation No 2252/2004 does not require a Member State to guarantee in its legislation that biometric data will not be used or stored by that State for purposes other than those mentioned in Article 4(3) of that regulation (see, to that effect, judgment in Schwarz , C‑291/12, EU:C:2013:670, paragraph 61). | 51. Cependant, en cas non d’absence, mais d’insuffisance de motivation, des motifs produits en cours de procédure peuvent, dans des cas exceptionnels, rendre sans objet un moyen tiré de la violation de l’obligation de motivation (voir, notamment, arrêts du 27 mars 1985, Kypreos/Conseil, 12/84, Rec. p. 1005, point 8, ainsi que du 8 mars 1988, Sergio e.a./Commission, 64/86, 71/86 à 73/86 et 78/86, Rec. p. 1399, point 52). | 0 |
1,237 | 61
The Court thus indicated that a sufficient attachment of the student in question to the Grand Duchy of Luxembourg, such as to make it possible to conclude that there is a reasonable probability that he will return to settle in and make himself available to the labour market of that Member State, may also be derived from the fact that that student resides alone or with his parents in a Member State which borders upon the Grand Duchy of Luxembourg and that, for a significant period of time, his parents have worked in Luxembourg and live near to that Member State (judgment of 20 June 2013, Giersch and Others, C‑20/12, EU:C:2013:411, paragraph 78). | 35. In the light of that interpretation, it is clear that, as the Advocate General observed at points 42 and 43 of his Opinion, even though the location of the goods at issue in the main proceedings remained unknown for more than two weeks, which may mean that the inability to give access to those goods is more than merely temporary, nonetheless, according to case-law, the application of Article 203 of the Customs Code is justified where the disappearance of the goods entailed a risk of entry into the economic networks of the European Union (see, to that effect, Liberexim EU:C:2002:433, paragraph 56, and Case C‑300/03 Honeywell Aerospace EU:C:2005:43, paragraph 20). | 0 |
1,238 | 42. The formal requirements for that right, by contrast, regulate the rules governing its exercise and monitoring thereof and the smooth functioning of the VAT system, such as the obligations relating to accounts, invoicing and filing returns. Those requirements are set out in Articles 18 and 22 of the Sixth Directive (see, to that effect, judgments in Commission v Netherlands , EU:C:2001:596, paragraph 71; Collée , EU:C:2007:549, paragraphs 25 and 26; Ecotrade , EU:C:2008:267, paragraphs 60 to 65; Nidera Handelscompagnie , EU:C:2010:627, paragraphs 47 to 51; Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz , EU:C:2012:107, paragraphs 41 and 48; and Tóth , EU:C:2012:549, paragraph 33). | 46 It should be borne in mind, however, that the fact that one Member State imposes less strict rules than another Member State does not necessarily mean that the latter's rules are disproportionate and hence incompatible with Community law (see Case C-3/95 Reisebüro Broede [1996] ECR I-6511, paragraph 42, Mac Quen, paragraph 33, and Case C-309/99 Wouters and Others [2002] ECR I-0000, paragraph 108). | 0 |
1,239 | 20. It is for the Member State of issue to investigate whether the minimum requirements imposed by European Union law, particularly those relating to residence and fitness to drive, laid down in Article 7(1) of that directive, have been satisfied and, therefore, whether the issue of a driving licence is justified ( Schwarz , paragraph 76 and case-law cited). | 85. À cet égard, il y a lieu de rappeler que, dans le cadre du contrôle de légalité visé à l’article 263 TFUE, la Cour et le Tribunal sont compétents pour se prononcer sur les recours pour incompétence, violation des formes substantielles, violation du traité ou de toute règle de droit relative à son application, ou détournement de pouvoir. L’article 264 TFUE prévoit que, si le recours est fondé, l’acte contesté est déclaré nul et non avenu. La Cour et le Tribunal ne peuvent donc, en toute hypothèse, substituer leur propre motivation à celle de l’auteur de l’acte attaqué (voir arrêts du 27 janvier 2000, DIR International Film e.a./Commission, C‑164/98 P, Rec. p. I-447, point 38, ainsi que du 22 décembre 2008, British Aggregates/Commission, C‑487/06 P, Rec. p. I‑10515, point 141). | 0 |
1,240 | 44. As paragraphs 62 to 68 of the judgment in Case C‑275/06 Promusicae [2008] ECR I‑271 make clear, the protection of the fundamental right to property, which includes the rights linked to intellectual property, must be balanced against the protection of other fundamental rights. | 17. Under Article 13(2)(a) of Regulation No 1408/71, a person employed in the territory of one Member State is to be subject to the legislation of that State even if he resides in the territory of another Member State. The effect of determining that a given Member State’s legislation is the legislation applicable to a worker pursuant to that provision is that only the legislation of that Member State is applicable to him (see Ten Holder , paragraph 23). | 0 |
1,241 | 58. So far as concerns the second condition, first of all it is apparent from the Court’s case-law that Directive 93/83 is concerned with a closed communications system, of which the satellite forms the central, essential and irreplaceable element, so that, in the event of malfunction of the satellite, the transmission of signals is technically unfeasible and, as a result, the public receives no broadcast (see, to this effect, Case C-192/04 Lagardère Active Broadcast [2005] ECR I‑7199, paragraph 39). | 26. Furthermore, in Joined Cases C‑204/00 P, C‑205/00 P, C‑211/00 P, C‑213/00 P, C‑217/00 P and C‑219/00 P Aalborg Portland and Others v Commission [2004] ECR I‑123, paragraph 91, the Court made clear that any repeated infringement was among the factors to be taken into consideration in the analysis of the gravity of the infringement in question. | 0 |
1,242 | 64. Moreover, with a view to ensuring the practical effect of that article, the Court held, first, that under Directive 76/464 the obligation on Member States to establish programmes and quality objectives for List II substances is conditioned not by a finding of actual water pollution by those substances but by discharges of those substances into the aquatic environment, and secondly, that the fact that a Member State may attain the result sought by the directive by means of an improvement in water quality as a result of some other method does not relieve it of its obligation to adopt the measures provided for in that article (Commission v Germany , paragraphs 41, 42 and 61). | 34. Furthermore, whilst it is true that the Court stated, in paragraph 20 of the judgment in Schoonbroodt (EU:C:1998:586), that ‘there is no significant difference, in the context of the main proceedings, between the definitions of the term “standard tanks” used in the various provisions which may prove to be relevant’, the fact remains that the reasoning adopted by the Court in that judgment is founded on its case-law concerning customs matters, and not on the aim of a provision adopted in the context of the internal market. | 0 |
1,243 | Selon une jurisprudence bien établie, la motivation des actes des institutions de l’Union exigée à l’article 296 TFUE doit
être adaptée à la nature de l’acte en cause et doit faire apparaître de façon claire et non équivoque le raisonnement de l’institution,
auteur de l’acte, de manière à permettre aux intéressés de connaître les justifications de la mesure prise et à la juridiction
compétente d’exercer son contrôle. L’exigence de motivation doit être appréciée en fonction de toutes les circonstances de
l’espèce, notamment du contenu de l’acte, de la nature des motifs invoqués et de l’intérêt que les destinataires de l’acte
ou d’autres personnes concernées directement et individuellement par celui-ci peuvent avoir à recevoir des explications. Il
n’est pas exigé que la motivation spécifie tous les éléments de fait et de droit pertinents, dans la mesure où la question
de savoir si la motivation d’un acte satisfait aux exigences de l’article 296 TFUE doit être appréciée au regard non seulement
de son libellé, mais aussi de son contexte ainsi que de l’ensemble des règles juridiques régissant la matière concernée (arrêts
Commission/Sytraval et Brink’s France, C-367/95 P, EU:C:1998:154, point 63, ainsi que Nexans et Nexans France/Commission,
C‑37/13 P, EU:C:2014:2030, points 31 et 32 et jurisprudence citée). | 38. By contrast, risks such as those linked to bad management or errors of judgment by the economic operator are not decisive for the purposes of classification as a public service contract or a service concession, since those risks are inherent in every contract, whether it be a public service contract or a service concession. | 0 |
1,244 | 23. First, it is settled case-law that, in the interests of legal certainty and ease of verification, the decisive criterion for the classification of goods for customs purposes is in general to be sought in their objective characteristics and properties as defined in the wording of the relevant heading of the CN and in the section or chapter notes (see Case C-15/05 Kawasaki Motors Europe [2006] ECR I-3657, paragraph 38, and Case C‑310/06 FTS International [2007] ECR I‑0000, paragraph 27). | 77 Although the appellant was rightly held liable for the conduct of the two subsidiaries in question with effect from their acquisition, it had not been proved that it could validly be held liable for their infringements prior to that date. | 0 |
1,245 | 67. Before imposing supplementary requirements to cover differences between the education and training provided in the Member State of origin and that provided in an applicant’s host Member State, the competent national authorities must therefore assess whether the knowledge acquired by an applicant, including knowledge acquired in the host Member State, in the course of practical experience can be taken into account for the purpose of proving possession of the knowledge required by the latter (see, to that effect, Vlassopoulou , paragraph 20; Fernández de Bobadilla , paragraph 33; Case C‑313/01 Morgenbesser [2003] ECR I‑13467, paragraph 62; and Case C‑345/08 Peśla [2009] ECR I‑0000, paragraph 41). | 45. The reply to the first question therefore is that the Sixth Directive must be interpreted as meaning that there can be a finding of an abusive practice when the accrual of a tax advantage constitutes the principal aim of the transaction or transactions at issue.
The second question | 0 |
1,246 | 21. For a taxable person to be accorded the right to deduct input VAT, and in order to determine the extent of that right, the existence of a direct and immediate link between a particular input transaction and an output transaction or transactions giving rise to the right to deduct is, in principle, necessary (see Case C‑98/98 Midland Bank [2000] ECR I‑4177, paragraph 24, and Case C‑408/98 Abbey National [2001] ECR I‑1361, paragraph 26). | 15 It is worth pointing out that, although it is for the Commission to prove an infringement of the rules of the common organisation of agricultural markets, it is not obliged to demonstrate exhaustively the insufficiency of the checks carried out by national administrations or the irregularity of the figures transmitted by them, but must present evidence of a serious and reasonable doubt with regard to those checks or those figures (see the abovementioned judgments in Greece v Commission, paragraphs 7 and 8, and Netherlands v Commission, paragraphs 39 and 40). | 0 |
1,247 | null | 32 It is not in dispute that those measures, by laying down a procedure of prior notification/authorisation for the acquisition of immovable property, restrict, by their very purpose, the free movement of capital (see, to that effect, Konle, cited above, paragraph 39). | 0 |
1,248 | 69
Following settled case-law of the Court, the principle of the protection of legitimate expectations cannot be relied upon against an unambiguous provision of EU law; nor can the conduct of a national authority responsible for applying EU law, which acts in breach of that law, give rise to a legitimate expectation on the part of a trader of beneficial treatment contrary to EU law (judgments of 1 April 1993, Lageder and Others, C‑31/91 to C‑44/91, EU:C:1993:132, paragraph 35, and of 20 June 2013, Agroferm, C‑568/11, EU:C:2013:407, paragraph 52). | 19. Under Article 223A et seq. of the CGI, that tax advantage is, however, not available where a parent company established in France holds a sub-subsidiary which also has its registered office in France through a subsidiary which is established in another Member State and which does not carry on business in France. | 0 |
1,249 | 40
In that regard, it must be recalled that the General Court is not required to provide reasons for each of its choices where it relies on one item of evidence as opposed to another in support of its decision (see, to that effect, judgment in Council and Commission v Interpipe Niko Tube and Interpipe NTRP, C‑191/09 P and C‑200/09 P, EU:C:2012:78, paragraph 161). | 60. It is true that, when there are indications pointing to an infringement or fraud, a reasonable trader could, depending on the circumstances of the case, be obliged to make enquiries about another trader from whom he intends to purchase goods or services in order to ascertain the latter’s trustworthiness. | 0 |
1,250 | 50. In that regard, admittedly, intermediate measures whose aim is to prepare the final decision do not, in principle, constitute acts which may form the subject-matter of an action for annulment ( IBM v Commission , paragraph 10; Athinaïki Techniki v Commission , paragraph 42; Case C‑362/08 P Internationaler Hilfsfonds v Commission [2010] ECR I‑669, paragraph 52). However, the intermediate acts thus referred to are first acts which express a provisional opinion of the institution (see, to that effect, IBM v Commission , paragraph 20; Joined Cases C‑133/87 and C‑150/87 Nashua Corporation and Others v Commission and Council [1990] ECR I‑719, paragraphs 8 to 10; Case C‑282/95 P Guérin Automobiles v Commission [1997] ECR I‑1503, paragraph 34; Case C‑147/96 Netherlands v Commission [2000] ECR I‑4723, paragraph 35). | 57. In the light of all the foregoing, the answer to the second question is that Article 15(6) of the Sixth Directive must be interpreted as meaning that the exemption for which it provides also applies to the supply of an aircraft to an operator who is not itself an ‘airline operating for reward chiefly on international routes’ within the meaning of that provision but which acquires that aircraft for the purposes of exclusive use thereof by such an undertaking.
The third question | 0 |
1,251 | 36. That principle requires, in particular, that the statement of objections which the Commission sends to an undertaking on which it envisages imposing a penalty for an infringement of the competition rules contain the essential elements used against it, such as the facts, the characterisation of those facts and the evidence on which the Commission relies, so that the undertaking may submit its arguments effectively in the administrative procedure brought against it (see, to that effect, Case 41/69 ACF Chemiefarma v Commission [1970] ECR 661, paragraph 26; Case C‑62/86 AKZO v Commission [1991] ECR I‑3359, paragraph 29; Ahlström Osakeyhtiö and Others v Commission , paragraph 135; and ARBED v Commission , paragraph 20). | 38 AS REGARDS THE THIRD ARGUMENT CONCERNING ARTICLE 9 ( 1 ) ( C ) OF THE DIRECTIVE, THAT PROVISION AUTHORIZES MEMBER STATES TO DEROGATE, INTER ALIA, FROM ARTICLES 7 AND 8 IN ORDER TO PERMIT, UNDER STRICTLY SUPERVISED CONDITIONS AND ON A SELECTIVE BASIS, THE CAPTURE, KEEPING OR OTHER JUDICIOUS USE OF CERTAIN BIRDS IN SMALL NUMBERS . IT IS CLEAR THAT THE CAPTURE AND SALE OF BIRDS, EVEN OUTSIDE THE HUNTING SEASON, WITH A VIEW TO KEEPING THEM FOR USE AS LIVE DECOYS OR FOR RECREATIONAL PURPOSES IN FAIRS AND MARKETS MAY CONSTITUTE JUDICIOUS USE AUTHORIZED BY ARTICLE 9 ( 1 ) ( C ). | 0 |
1,252 | 16. It has consistently been held that the procedure provided for by Article 267 TFEU is an instrument for cooperation between the Court of Justice and the national courts, by means of which the Court provides the national courts with the points of interpretation of European Union law which they need in order to decide the disputes before them (see, inter alia, Case C‑83/91 Meilicke [1992] ECR I-4871, paragraph 22; Case C‑380/01 Schneider [2004] ECR I-1389, paragraph 20; and Case C‑445/06 Danske Slagterier [2009] ECR I-2119, paragraph 65). | 20. As regards the question referred for a preliminary ruling, it must be observed that the procedure provided for by Article 234 EC is an instrument of cooperation between the Court of Justice and the national courts, by means of which the Court provides the national courts with the points of interpretation of Community law which they need in order to decide the disputes before them (see Case C-83/91 Meilicke [1992] ECR I-4871, paragraph 22; Case C-378/93 La Pyramide [1994] ECR I-3999, paragraph 10; and Case C-361/97 Nour [1998] ECR I-3101, paragraph 10). | 1 |
1,253 | 65. In that regard, according to settled case-law, fundamental rights form an integral part of the general principles of law, whose observance the Court ensures. For that purpose, the Court draws inspiration from the constitutional traditions common to the Member States and from the guidelines supplied by international treaties for the protection of human rights on which the Member States have collaborated or to which they are signatories (see, to that effect, Case 44/79 Hauer [1979] ECR 3727, paragraph 15). The ECHR has special significance in that respect (see, among others, Case C-274/99 P Connolly v Commission [2001] ECR I-1611, paragraph 37, and Case C-94/00 Roquette Frères [2002] ECR I-9011, paragraph 25). | 34. It must thus be concluded that a benefit such as that received by Mr De Cuyper, the grant of which is not of a discretionary nature and which is intended to cover the risk linked to involuntary loss of employment where the worker retains his capacity for work, must be regarded as an unemployment allowance that falls within the scope of Regulation No 1408/71 even if, under a national provision, the recipient is exempt from registering as a job-seeker.
Article 18 EC | 0 |
1,254 | 40
In this regard, first, the judgment in Evroetil (C‑503/10, EU:C:2011:872), cited by the referring court, is not such as to alter that finding. The case giving rise to that judgment concerned the concept of ‘denaturing’ and not the distinction between edible and inedible mixtures. In that case, the Court concluded that a product that had not been denatured pursuant to a process among those laid down by the applicable provision could not benefit from the exemption from excise duty at issue in that case, even though that product contained substances making it unfit for human consumption (see, to that effect, judgment in Evroetil, C‑503/10, EU:C:2011:872, paragraph 66). In the present case, however, the wording of CN subheading 1518 00 31 covers not only mixtures of vegetable oils which have been denatured pursuant to certain processes but, generally, inedible mixtures of vegetable oils. | 21 This case is also distinguishable from Case 216/82 Universitaet Hamburg v Hauptzollamt Hamburg-Kehrwieder [1983] ECR 2771. | 0 |
1,255 | 84. The Court has thus held that the scope of national laws, regulations or administrative provisions must be assessed in the light of the interpretation given to them by national courts (see, in particular, Case C-300/95 Commission v United Kingdom [1997] ECR I-2649, paragraph 37). Similarly, it is appropriate to take into account the interpretation given by those courts to the general principles of law upheld in the national legal system. | 83. En outre, en ce qui concerne la prétendue discrimination fondée sur l’âge, qui a été invoquée par les requérants eu égard à la situation des requérants plus âgés, il y a lieu de relever que, ainsi qu’il a été justement affirmé par le Tribunal, les critères de classement indiqués à l’article 12, paragraphe 3, de l’annexe XIII du statut sont manifestement étrangers à toute prise en considération de l’âge des lauréats des concours concernés et, de plus, ils prévoient, eu égard à la catégorie A, une distinction entre le grade de base A *5 (ancien grade A 8) et le grade supérieur A *6 (ancien grade A 7/A 6). | 0 |
1,256 | 56. The principle of equality and non-discrimination 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 (see, in particular, Case C-248/04 Koninklijke Coöperatie Cosun [2006] ECR I‑0000, paragraph 72 and the case-law there cited). | 51 IT MUST BE EMPHASIZED THAT MERE REFERENCE TO THE FACT THAT BEER CAN BE MANUFACTURED WITHOUT ADDITIVES IF IT IS MADE FROM ONLY THE RAW MATERIALS PRESCRIBED IN THE FEDERAL REPUBLIC OF GERMANY DOES NOT SUFFICE TO PRECLUDE THE POSSIBILITY THAT SOME ADDITIVES MAY MEET A TECHNOLOGICAL NEED . SUCH AN INTERPRETATION OF THE CONCEPT OF TECHNOLOGICAL NEED, WHICH RESULTS IN FAVOURING NATIONAL PRODUCTION METHODS, CONSTITUTES A DISGUISED MEANS OF RESTRICTING TRADE BETWEEN MEMBER STATES . | 0 |
1,257 | 54. In those circumstances, the Community Court must restrict itself to considering whether the exercise of that discretion is vitiated by manifest error or misuse of powers and whether the Community institutions clearly exceeded the bounds of their discretion (see Antillean Rice Mills and Others v Commission , cited above, paragraph 48, Case C-110/97 Netherlands v Council , cited above, paragraph 62, and Case C-301/97 Netherlands v Council , cited above, paragraph 74). | 62 In cases involving such a discretion, the Community courts must restrict themselves to considering whether the exercise of that discretion contains a manifest error or constitutes a misuse of power or whether the Community institutions clearly exceeded the bounds of their discretion (see Case C-390/95 P Antillean Rice Mills and Others v Commission, cited above, paragraph 48; see also to that effect Case 11/82 Piraiki-Patraiki and Others v Commission [1985] ECR 207, paragraph 40, and Case C-189/01 Jippes and Others [2001] ECR I-5689, paragraph 80). | 1 |
1,258 | 30. Whilst the objective of preserving powers of taxation as between the Member States has been recognised as legitimate by the Court (see, inter alia, Case C‑371/10 National Grid Indus EU:C:2011:785, paragraph 45) in order to safeguard symmetry between the right to tax profits and the right to deduct losses (see Case C‑414/06 Lidl Belgium EU:C:2008:278, paragraph 33), in a situation such as that at issue in the main proceedings the power of the host Member State, on whose territory the economic activity giving rise to the losses of the consortium company is carried out, to impose taxes is not at all affected by the possibility of transferring, by relief and to a resident company, the losses sustained by another company, since the latter is also resident for tax purposes in that Member State (see, to this effect, Philips Electronics EU:C:2012:532, paragraphs 25 and 26). | 20 The Court has consistently held that an implementing regulation adopted on the basis of an enabling provision in the basic regulation may not derogate from the provisions of that regulation, to which it is subordinate (Case 38/70 Tradax [1971] ECR 145, paragraph 10). | 0 |
1,259 | 35. Also, it is clear from settled case-law that the need for a uniform interpretation of the provisions of Community law means that, in cases of doubt, the text of a provision should not be considered in isolation in one of its versions, but requires, on the contrary, that it should be interpreted and applied in the light of the versions existing in the other official languages (Case C-321/96 Mecklenburg [1998] ECR I‑3809, paragraph 29, and Case C-311/06 Consiglio Nazionale degli Ingegneri [2009] ECR I‑0000, paragraph 53). The expression ‘ particularités topographiques ’ in the French version of Regulation No 1782/2003 must therefore be compared, for example, with the expression ‘landscape features’ in the English version of that regulation. | 53. In that connection, it is clear from settled case-law that the need for an application, and hence a uniform interpretation, of the provisions of Community law makes it impossible, in cases of doubt, for the text of a provision to be considered in isolation in one of its versions, but requires, on the contrary, that it should be interpreted and applied in the light of the versions existing in the other official languages (Case 29/69 Stauder [1969] ECR 419, paragraph 3; Case C‑296/95 EMU Tabac and Others [1998] ECR I-1605, paragraph 36; and Case C‑174/05 Zuid-Hollandse Milieufederatie and Natuur en Milieu [2006] ECR I‑2443, paragraph 20). | 1 |
1,260 | 28 The Court held, in paragraph 20 of its judgment in Bertrand, that the sale of goods on instalment credit terms is to be understood as a transaction in which the price is discharged by way of several payments or which is linked to a financing contract. | 31. Furthermore if investment advice services provided by a third party were subject to VAT, that would have the effect of giving IMCs with their own investment advisers an advantage over IMCs which decide to have recourse to third parties. It follows from the principle of fiscal neutrality that operators must be able to choose the form of organisation which, from the strictly commercial point of view, best suits them, without running the risk of having their transactions excluded from the exemption under Article 13B(d)(6) of the Sixth Directive ( Abbey National , paragraph 68). | 0 |
1,261 | 25
In order to determine whether a user is making a ‘communication to the public’ within the meaning of Article 3(1) of Directive 2001/29, it is necessary to take into account several complementary criteria, which are not autonomous and are interdependent. Consequently, those criteria must be applied both individually and in their interaction with one another, since they may, in different situations, be present to widely varying degrees (judgment of 26 April 2017, Stichting Brein, C‑527/15, EU:C:2017:300, paragraph 30 and the case-law cited). | 16 A national rule that, where men and women who are candidates for the same promotion are equally qualified, women are automatically to be given priority in sectors where they are under-represented, involves discrimination on grounds of sex. | 0 |
1,262 | 105
In that connection, regard must be had to the content of the provisions of the agreement at issue, the objectives which it seeks to attain and the economic and legal context of which it forms part (see, inter alia, judgment of 20 January 2016, Toshiba Corporation v Commission, C‑373/14 P, EU:C:2016:26, paragraph 27). | 42. If the statistics available indicate that, of the workforce, the percentage of part-time workers who are women is considerably higher than the percentage of part-time workers who are men, it will be necessary to hold that such a situation is evidence of apparent sex discrimination, unless the legislation at issue in the main proceedings is justified by objective factors wholly unrelated to any discrimination based on sex (see, to that effect, Seymour-Smith and Perez , paragraphs 60 to 63). | 0 |
1,263 | 49. It follows that the appraisal of the facts by the Court of First Instance does not constitute, save where the clear sense of the evidence produced before it is distorted, a question of law which is subject, as such, to review by the Court of Justice (see, inter alia , Joined Cases C-280/99 P to C-282/99 P Moccia Irme and Others v Commission [2001] ECR I-4717, paragraph 78). | 78 Under Article 225 EC and Article 51 of the EC 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 facts, except in a case where the factual inaccuracy of its findings arises from evidence adduced before it. The appraisal of the facts by the Court of First Instance does not constitute, save where the clear sense of the evidence produced before it is distorted, a question of law which is subject, as such, to review by the Court of Justice (judgment in Case C-53/92 P Hilti v Commission [1994] ECR I-667, paragraph 42). | 1 |
1,264 | 19. The term ‘sea’ referred to by Regulation No 3577/92 is not limited to territorial sea within the meaning of the United Nations Convention on the Law of the Sea, signed in Montego Bay (Jamaica) on 10 December 1982, entered into force on 16 November 1994 and approved on behalf of the European Community by Council Decision 98/392/EC of 23 March 1998 (OJ 1998 L 179, p. 1), but also covers internal maritime waters which are on the landward side of the baseline of the territorial sea (see, to that effect, Case C‑323/03 Commission v Spain EU:C:2006:159, paragraphs 25 to 27). | 38. In that regard, it follows from the Court’s case-law that the intentions of the purchaser can – or, in certain cases, must – be taken into account in the course of an overall assessment of the circumstances of a transaction, provided that they are supported by objective evidence (see, to that effect, Case 268/83 Rompelman [1985] ECR 655, paragraph 24; Case C‑230/94 Enkler [1996] ECR I‑4517, paragraph 24; Joined Cases C‑110/98 to C‑147/98 Gabalfrisa and Others [2000] ECR I‑1577, paragraph 47; and Case C‑84/09 X [2010] ECR I‑0000, paragraphs 47 and 51). | 0 |
1,265 | 33. Furthermore, some of the derogations provided for by the Treaty concern only the rules relating to free movement of persons, goods, capital and services, and not the social provisions of the Treaty, of which the principle of equal treatment for men and women forms part. In accordance with settled case-law, that principle is of general application and Directive 76/207 applies to employment in the public service (see, to that effect, Case 248/83 Commission v Germany [1985] ECR 1459, paragraph 16, Case C-1/95 Gerster [1997] ECR I-5253, paragraph 18, Sirdar , paragraph 18, and Kreil , paragraph 18). | 36. In Baumbast and R the Court held, in connection with the right of access to education set out in Article 12 of Regulation No 1612/68 and under certain conditions, that the child of a migrant worker or former migrant worker has a right of residence in order to attend educational courses in the host Member State, and that the parent who is the child’s primary carer has a corresponding right of residence. | 0 |
1,266 | 37. However, provided that an appellant challenges the General Court’s interpretation or application of EU law, the points of law examined at first instance may be discussed again in the context of an appeal (Case C‑210/98 P Salzgitter v Commission [2000] ECR I‑5843, paragraph 43). Indeed, if an appellant could not thus base his appeal on pleas in law and arguments already relied on before the General Court, an appeal would be deprived of part of its purpose ( Interporc v Commission , paragraph 17). | 50. Since Directive 89/665 applies to review procedures brought against decisions taken by contracting authorities under Directives 92/50, 93/36 and 93/37, its scope ratione personae is bound to coincide with that of those directives. | 0 |
1,267 | 132. It must, however, be noted that, under Article 1(h) of Regulation No 659/1999, ‘interested party’ means inter alia any person, undertaking or association of undertakings whose interests might be affected by the granting of aid, that is to say, in particular competing undertakings of the beneficiary of that aid. In other words, that term covers an indeterminate group of addressees, which does not rule out that an indirect competitor of the beneficiary of the aid can be categorised as an interested party, provided that it demonstrates that its interests could be adversely affected by the grant of the aid, and that that undertaking establishes, to the requisite legal standard, that the aid is likely to have a specific effect on its situation (see, to that effect, Commission v Kronoply and Kronotex , paragraphs 63 to 65 and case-law cited). | 12 IN VIEW OF THE INTERPRETATION GIVEN TO ARTICLE 119 OF THE EEC TREATY , WHICH BY ITSELF ANSWERS THE QUESTION POSED BY THE HOUSE OF LORDS , THERE IS NO NEED TO CONSIDER POINTS ( B ) AND ( C ) OF QUESTION 1 WHICH RAISE THE SAME QUESTION WITH REFERENCE TO ARTICLE 1 OF DIRECTIVE 75/117/EEC AND OF DIRECTIVE 76/207/EEC .
QUESTION 2 | 0 |
1,268 | 50. By contrast, in order to ensure observance of the principles of legal certainty and the protection of legitimate expectations, the substantive rules of EU law must be interpreted as applying to situations existing before their entry into force only in so far as it clearly follows from their terms, their objectives or their general scheme that such effect must be given to them (judgments in Pokrzeptowicz-Meyer , C‑162/00, EU:C:2002:57, paragraph 49, and Commission v Freistaat Sachsen , C‑334/07 P, EU:C:2008:709, paragraph 44). | 73 Furthermore, the fact that businesses established outside the Federal Republic of Germany are not subject to the same obligations to provide information may be attributed to objective differences between those businesses and businesses established in Germany. | 0 |
1,269 | 48. That does not, however, mean that the Member States may not take account of every factor within the ambit of their rules relating to civil liability provided, none the less, that they exercise their powers in that field in compliance with EU law and, in particular, with Article 3(1) of the First Directive, Article 2(1) of the Second Directive and Article 1 of the Third Directive and that those national rules do not deprive those directives of their effectiveness ( Ruiz Bernáldez , paragraph 19; Candolin and Others , paragraphs 27 and 28; Farrell , paragraph 34; Carvalho Ferreira Santos , paragraphs 35 and 36; and Case C‑409/09 Ambrósio Lavrador and Olival Ferreira Bonifácio [2011] ECR I‑0000, paragraph 28). | 47. The specific nature of those programmes lies in the fact that they embody a comprehensive and coherent approach, providing practical and coordinated arrangements covering vulnerable zones and, where appropriate, the entire territory, for the reduction and prevention of pollution caused by nitrates from agricultural sources. | 0 |
1,270 | 31
In that regard, the circumstances of the dispute in the main proceedings differ from those at issue in the cases which gave rise to the judgments of 16 September 2004, Merida (C‑400/02, EU:C:2004:537), and of 28 June 2012, Erny (C‑172/11, EU:C:2012:399), which the referring court refers to, and which concerned situations in which the benefits at issue were actually subject to tax in both Member States. Indeed, unlike the circumstances at issue in the main proceedings, the power to tax the benefits at issue in the cases giving rise to those judgments belonged, under the Tax Convention, to one Member State, while those benefits were subject to a notional tax deduction in the other Member State (see, judgments of 16 September 2004, Merida, C‑400/02, EU:C:2004:537, paragraphs 11 and 24, as well as of 28 June 2012, Erny, C‑172/11, EU:C:2012:399, paragraph 34). | 63
It is not until the preliminary amount of allowances allocated free of charge to installations not covered by Article 10a(3) of Directive 2003/87 exceeds the maximum annual amount of allowances that the Commission determines the correction factor in accordance with the result of that comparison. | 0 |
1,271 | 18 It is settled case-law that the fact that a measure of Community law has no binding effect does not preclude the Court from ruling on its interpretation in proceedings for a preliminary ruling under Article 177 (see Case 113/75 Giordano Frecassetti v Amministrazione delle Finanze dello Stato [1976] ECR 983, Case 90/76 Van Ameyde v UCI [1977] ECR 1091, and Case C-322/88 Grimaldi v Fonds des Maladies Professionnelles[1989] ECR 4407, paragraph 9). Although the recommendations of the Joint Committee cannot confer upon individuals rights which they may enforce before national courts, the latter are nevertheless obliged to take them into consideration in order to resolve disputes submitted to them, especially when, as in this case, they are of relevance in interpreting the provisions of the Convention. | 16. The Court subsequently found that provisions concerning certain marketing methods were provisions concerning selling arrangements within the meaning of Keck and Mithouard (see, in particular, Joined Cases C‑401/92 and C‑402/92 Tankstation ’t Heukske and Boermans [1994] ECR I‑2199, paragraphs 12 to 14; TK‑Heimdienst , paragraph 24, and Burmanjer and Others , paragraphs 25 and 26). | 0 |
1,272 | 39. It should be borne in mind, as a preliminary point, that the Court has held that the pensions provided under a scheme having features such as those of the French pension scheme for civil servants at issue in the main proceedings come within the concept of pay within the meaning of Article 141 EC (see to that effect, Griesmar , EU:C:2001:648, paragraphs 26 to 38, and Mouflin , C‑206/00, EU:C:2001:695, paragraphs 22 and 23). | 21 The organisation of trade fairs is an economic activity falling within the chapter of the Treaty dealing with the right of establishment when that activity is carried on by a national of one Member State in another Member State on a stable and continuous basis from a principal or secondary establishment in the latter Member State and within the chapter of the Treaty dealing with services when it is carried on by a national of one Member State who moves to another Member State in order to carry on that activity on a temporary basis (see, to that effect, Case C-55/94 Gebhard, [1995] ECR I-4165, paragraphs 25 and 26). | 0 |
1,273 | 20. In that regard, it is sufficient to point out that it is not for the Court, in the context of a reference for a preliminary ruling, to assess whether questions referred to it by a national court are relevant or to rule on the interpretation of national laws or regulations and to decide whether the referring court’s interpretation of them is correct (see, to that effect, Case 52/77 Cayrol [1977] ECR 2261, paragraph 32; Case C‑347/89 Eurim-Pharm [1991] ECR I‑1747, paragraph 16; and Case C‑58/98 Corsten [2000] ECR I-7919, paragraph 24). | 43. Thus, where a sector has a large number of small companies, aid potentially available to all or a very large number of undertakings in that sector can, even if individual amounts are small, have an impact on trade between Member States (see Case C-351/98 Spain v Commission , cited above, paragraph 64, and Case C‑372/97 Italy v Commission [2004] ECR I‑3679, paragraph 57). | 0 |
1,274 | 52. It should be noted at the outset that comparison lists such as those at issue in the main proceedings may constitute comparative advertising. Article 2(1) of Directive 84/450 provides that ‘advertising’ comprises the making of a representation in any form in connection with a trade, business, craft or profession in order to promote the supply of goods or services. Article 2(2a) states that such advertising falls to be treated as comparative where, explicitly or by implication, it identifies a competitor or goods or services offered by a competitor. Those particularly broad definitions mean that the forms which comparative advertising may take are very varied (see, to that effect, Case C-112/99 Toshiba Europe [2001] ECR I-7945, paragraphs 28 and 31; Case C-44/01 Pippig Augenoptik [2003] ECR I-3095, paragraph 35; Case C-381/05 De Landtsheer Emmanuel [2007] ECR I-3115, paragraph 16; and Case C-533/06 O2 Holdings and O2 (UK) [2008] ECR I-4231, paragraph 42). | 34. In that regard, it is clear from the case‑law that the presumption of the relevance of the questions referred cannot be rebutted by the simple fact that one of the parties to the main proceedings contests certain facts, the accuracy of which is not a matter for the Court to determine and on which the delimitation of the subject-matter of those proceedings depends ( Cipolla and Others , paragraph 26, and van der Weerd and Others , paragraph 23). | 0 |
1,275 | 53. In those circumstances, the Community Courts must restrict themselves to considering whether the exercise of that discretion contains a manifest error or constitutes a misuse of power or whether the Community institutions clearly exceeded the bounds of their discretion (see Antillean Rice Mills , paragraph 48; Case C-110/97 Netherlands v Council , paragraph 62, and Case C-301/97 Netherlands v Council , paragraph 74). | 37. Les dispositions nationales de transposition de cette disposition ne sauraient donc limiter leur applicabilité au seul cas où la contestation de la légalité reposerait sur le moyen tiré de l’omission d’une évaluation de l’incidence sur l’environnement. Exclure cette applicabilité dans le cas où, ayant été réalisée, une évaluation de l’incidence sur l’environnement serait entachée de vices, même graves, priverait les dispositions de la directive 85/337 relatives à la participation du public de l’essentiel de leur effet utile. Une telle exclusion serait dès lors contraire à l’objectif visant à garantir un large accès aux instances juridictionnelles tel que visé à l’article 10 bis de cette directive. | 0 |
1,276 | 11 It must be pointed out, in the first place, as the Court held in its judgment in Case C-221/89 Factortame II ([1991] ECR I-3905, paragraph 13), that, as Community law stands at present, competence to determine the conditions for the registration of vessels is vested in the Member States. As far as fishing vessels in particular are concerned, the provisions of Council Regulation (EEC) No 101/76 of 19 January 1976 laying down a common structural policy for the fishing industry (Official Journal 1976 L 20, p. 19) refer to fishing vessels "flying the flag" of a Member State or "registered" there but leaves those terms to be defined in the legislation of the Member States (judgments in Factortame II, above, paragraph 13, and in Case 223/86 Pesca Valentia [1988] ECR 83, paragraph 13). | 42. It is settled case-law that the need to guarantee the effectiveness of fiscal supervision constitutes an overriding reason in the public interest capable of justifying a restriction on the exercise of fundamental freedoms guaranteed by the Treaty (see Dijkman and Dijkman-Lavaleije , paragraph 58 and the case-law cited). | 0 |
1,277 | 85. In that respect, it is for the Member States, in the absence of harmonisation and in so far as there are uncertainties in the present state of scientific research, to decide on the degree of protection of the health and life of humans they intend to ensure and on the requirement for an authorisation prior to placing foodstuffs on the market, having regard, however, to the requirements of the free movement of goods within the Community ( Sandoz , paragraph 16; Van Bennekom , paragraph 37; Commission v Denmark , paragraph 42; and Case C-24/00 Commission v France , paragraph 49). | 88. Similarly, Article 7(5) of the directive prohibits third parties from circumventing the prohibition on re-utilisation laid down by Article 7(1) of the directive by making insubstantial parts of the contents of the database available to the public in a systematic and repeated manner. | 0 |
1,278 | 17 As a preliminary point, it should be recalled that the Court has already held that the tideover allowance provided for young people seeking their first employment constitutes a social advantage within the meaning of Article 7(2) of Regulation No 1612/68 (Case 94/84 Deak [1985] ECR 1873, paragraph 27, and Commission v Belgium, cited above, paragraph 25). | 17. Il convient de rappeler, à cet égard, que, si les États membres sont libres de choisir les voies et moyens destinés à assurer la mise en œuvre d’une directive, cette liberté laisse cependant entière l’obligation, pour chacun des États destinataires, de prendre, dans le cadre de son ordre juridique national, toutes les mesures nécessaires en vue d’assurer le plein effet de la directive (voir, en ce sens, arrêt du 10 avril 1984, von Colson et Kamann, 14/83, Rec. p. 1891, point 15). | 0 |
1,279 | 47
However, like Directive 2004/38, Article 21(1) TFEU does not confer any autonomous right of residence on a third-country national; rather it confers only a right derived from the rights enjoyed by the Union citizen concerned (judgments of 8 November 2012, Iida, C‑40/11, EU:C:2012:691, paragraphs 66 and 67, and of 12 March 2014, O. and B., C‑456/12, EU:C:2014:135, paragraph 36). | 36. Article 21(1) TFEU and Directive 2004/38 do not confer any autonomous right on third-country nationals (see, to that effect, Case C‑40/11 Iida [2012] ECR, paragraph 66, and Case C‑87/12 Ymeraga and Ymeraga-Tafarshiku [2013] ECR, paragraph 34). Any rights conferred on third-country nationals by provisions of EU law on Union citizenship are rights derived from the exercise of freedom of movement by a Union citizen (see Iida , paragraph 67; Ymeraga and Ymeraga-Tafarshiku , paragraph 35; and Case C‑86/12 Alokpa and Others [2013] ECR, paragraph 22). | 1 |
1,280 | 29. Furthermore, the Court has already held that where a Member State has a system for preventing or mitigating a series of charges to tax or economic double taxation for dividends paid to residents by resident companies, it must treat dividends paid to residents by non-resident companies in the same way (see, to that effect, Case C-315/02 Lenz [2004] ECR I-7063, paragraphs 27 to 49; Manninen , paragraphs 29 to 55, and Case C-374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I-11673, paragraph 55). | 70. As regards, moreover, the criticism set out in the first indent of paragraph 44 above, that the size of the shareholding in the subsidiary is in itself sufficient to trigger the presumption of actual exercise of decisive influence, it should be observed that the fact that it is difficult to adduce the evidence necessary to rebut a presumption does not in itself mean that that presumption is in fact irrebuttable, especially where the entities against which the presumption operates are those best placed to seek that evidence within their own sphere of activity. | 0 |
1,281 | 21. In the field of trade marks, placing non-Community goods bearing a mark under a suspensive customs procedure such as that of external transit is not, per se, interference with the right of the proprietor of the mark to control the initial marketing in the Community ( Class International , paragraph 47). | 63
As regards, in particular, the acts mentioned by the referring court, it should be noted, in the first place, that the Return Directive provides, in Article 3(2) thereof, a definition only of the concept of ‘illegal stay’, which is not to be confused with that of ‘illegal entry’ (see, to that effect, judgment of 7 June 2016, Affum, C‑47/15, EU:C:2016:408, paragraph 60). | 0 |
1,282 | 166. Moreover, the Court has consistently held that the scope of national laws, regulations or administrative provisions must be assessed in the light of the interpretation given to them by national courts (Case C‑300/95 Commission v United Kingdom [1997] ECR I‑2649, paragraph 37 and case-law cited). In the present case, the Commission has not put forward in support of its action any decisions of national courts which interpreted the disputed national provision in a manner contrary to the Birds Directive. | 37 Fourth, the Court has consistently held that the scope of national laws, regulations or administrative provisions must be assessed in the light of the interpretation given to them by national courts (see, in particular, Case C-382/92 Commission v United Kingdom [1994] ECR I-2435, paragraph 36). Yet in this case the Commission has not referred in support of its application to any national judicial decision which, in its view, interprets the domestic provision at issue inconsistently with the Directive. | 1 |
1,283 | 38. It is apparent from the case‑law that a Member State may not rely, as against an individual, upon its failure to adopt the very provisions which are intended to facilitate the application of a system established by the directive in question (see to that effect, inter alia, Case C‑141/00 Kügler [2002] ECR I-6833, paragraph 52, and Case C‑45/01 Dornier [2003] ECR I‑12911, paragraph 79). The failure to designate a competent authority pursuant to Article 9(1) of Directive 89/48 therefore does not preclude Article 3(a) of that directive from being relied upon as against the authority having de facto competence to regulate the taking up of a particular profession under the relevant national legislation. | 58
It follows from the Court’s settled case-law that the General Court’s assessment of the facts of the case before it does not constitute a point of law falling within the scope of the Court’s power of review, unless the General Court’s findings are vitiated by a substantive error or distortion which is manifest from the documents in the file. | 0 |
1,284 | 67. It is therefore for the referring court to determine to what extent the conditions for application and the actual implementation of the relevant provisions of national law render the latter an appropriate measure for preventing and, where necessary, punishing the misuse of successive fixed-term employment contracts or relationships (see, to this effect, Vassallo , EU:C:2006:518, paragraph 41, and Angelidaki and Others , EU:C:2009:250, paragraph 164). | 67. As regards the relevance of that ground of justification in the light of circumstances such as those of the main proceedings, to permit resident companies to grant unusual or gratuitous advantages to companies with which they have a relationship of interdependence that are established in other Member States, without making provision for any corrective tax measures, carries the risk that, by means of artificial arrangements, income transfers may be organised within companies having a relationship of interdependence towards those established in Member States applying the lowest rates of taxation or in Member States in which such income is not taxed (see, to that effect, Oy AA , paragraph 58). | 0 |
1,285 | 45
It should be pointed out that, according to settled case-law, liability for the conduct of a subsidiary can be imputed to its parent company in particular where, although it has separate legal personality, that subsidiary does not decide independently on its own conduct on the market, but carries out, in all material respects, the instructions given to it by the parent company, having regard in particular to the economic, organisational and legal links between those two legal entities (judgment of 16 June 2016, Evonik Degussa and AlzChem v Commission, C‑155/14 P, EU:C:2016:446, paragraph 27 and the case-law cited). | 58 A possible reduction in their earnings cannot therefore be contrary to the principle of the protection of legitimate expectations. | 0 |
1,286 | 39. As the Court has previously stated, the concept of ‘supply of goods’ does not refer to the transfer of ownership in accordance with the procedures prescribed by the applicable national law but covers any transfer of tangible property by one party which empowers the other party actually to dispose of it as if the recipient were the owner of the property (see Case C‑320/88 Shipping and Forwarding Enterprise Safe [1990] ECR I‑285, paragraph 7, and Case C‑185/01 Auto Lease Holland [2003] ECR I‑1317, paragraph 32). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
1,287 | 48. The Commission’s action could succeed only if Regulation No 1829/2003 nevertheless required the Republic of Poland to comply with certain obligations before 12 August 2008. In the context of the present case, such obligations would require, in particular, the Member States to refrain from adopting rules likely to produce negative effects contrary to the objectives of that regulation even before they came into force (see, to that effect, Case C‑508/08 Commission v Malta [2010] ECR I‑10589, paragraph 21). It is, however, clear that the Commission has not based any of the pleas put forward in support of its action on the existence of obligations resulting directly from that regulation. | 19 The basic principle of the VAT system is that it is intended to tax only the final consumer. Consequently, the taxable amount serving as a basis for the VAT to be collected by the tax authorities cannot exceed the consideration actually paid by the final consumer which is the basis for calculating the VAT ultimately borne by him. | 0 |
1,288 | 32. In that regard, it should be recalled that the Court has consistently held that, in the application of Article 267 TFEU, it may extract from the wording of the questions formulated by the referring court, and having regard to the facts stated by the latter, those elements which concern the interpretation of European Union law, for the purpose of enabling that court to resolve the legal problems before it (Case C‑420/07 Apostolides [2009] ECR I‑3571, paragraph 63 and the case‑law cited). | 54 That limitation is therefore also applicable to survivors' pensions. | 0 |
1,289 | 22 In the present case, in contrast to Plange, cited above (see, in particular, paragraph 10), there is no Community provision governing the recovery of refunds paid on the basis of documents subsequently shown to be inaccurate. Regulation No 2945/94, upon which the Commission relied in support of its argument, does not apply ratione temporis to the refunds in question. Accordingly, if an exporter draws up and submits a declaration with a view to obtaining export refunds, the mere fact of having prepared that document cannot deprive him of the right to plead his good faith when the declaration is based exclusively on information which was provided by the other party to a contract and the accuracy of which he was unable to establish. | 55. Eu égard à l’ensemble de ces éléments d’analyse, le Tribunal a, au point 83 de l’arrêt attaqué, correctement tiré la conclusion selon laquelle un opérateur avisé peut, en s’entourant au besoin d’un conseil juridique, prévoir de manière suffisamment précise la méthode de calcul et l’ordre de grandeur des amendes qu’il encourt pour un comportement donné et que le fait que cet opérateur ne puisse, à l’avance, connaître avec précision le niveau des amendes que la Commission infligera dans chaque espèce ne saurait constituer une violation du principe de légalité des peines. | 0 |
1,290 | 108 It has noted that where, by reason of an obligation assumed under GATT or of a concession relating to a preference, some producers suffer or are threatened with serious damage, Article XIX gives a contracting party power unilaterally to suspend the obligation and to withdraw or modify the concession, either after consulting the contracting parties jointly and failing agreement between the contracting parties concerned, or even, if the matter is urgent and on a temporary basis, without prior consultation (see Joined Cases 21 to 24/72 International Fruit Company v Produktschap voor Groenten en Fruit [1972] ECR 1219, paragraphs 21, 25 and 26; Case 9/73 Schlueter v Hauptzollamt Loerrach [1973] ECR 1135, paragraph 29; Case 266/81 SIOT v Ministero delle Finanze [1983] ECR 731, paragraph 28; and Joined Cases 267 to 269/91 Amministrazione delle Finanze dello Stato v SPI and SAMI [1983] ECR 801, paragraph 23). | Par ailleurs, selon une jurisprudence constante, 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,
notamment, arrêts France/Monsanto et Commission, C‑248/99 P, EU:C:2002:1, point 68, ainsi que Inuit Tapiriit Kanatami e.a./Parlement
et Conseil, C‑583/11 P, EU:C:2013:625, point 46). | 0 |
1,291 | 47. Thus, an interpretation by the Court of provisions of EU law in situations outside its scope is justified where those provisions have been made applicable to such situations by national law in a direct and unconditional way in order to ensure that internal situations and situations governed by EU law are treated in the same way (see, to that effect, Cicala , paragraph 19 and case-law cited). | 31. In that regard, it should be borne in mind that Article 4(2) of the Directive provides only that the ‘[a]ssessment of the unfair nature’ is not to apply to the terms to which that provision relates, on condition that they are drafted in plain, intelligible language. | 0 |
1,292 | 33
In that regard, it is settled case-law that the principle of proportionality requires that measures adopted by EU institutions do not exceed the limits of what is appropriate and necessary in order to attain the objectives legitimately pursued by the legislation in question; when there is a choice between several appropriate measures recourse must be had to the least onerous, and the disadvantages caused must not be disproportionate to the aims pursued (see judgments of 12 July 2001 in Jippes and Others, C‑189/01, EU:C:2001:420, paragraph 81, and 22 January 2013 in Sky Österreich, C‑283/11, EU:C:2013:28, paragraph 50). | 33 Although it follows from the rules governing the procedure for identifying sites eligible for designation as SACs, set out in Article 4(1) of the directive, that Member States have a margin of discretion when making their site proposals, the fact none the less remains, as the Commission has noted, that they must do so in compliance with the criteria laid down by the directive. | 0 |
1,293 | 17. Freedom of establishment, which Article 43 EC grants to Community nationals and which includes the right to take up and pursue activities as self-employed persons and to set up and manage undertakings, under the same conditions as those laid down for its own nationals by the law of the Member State in which such establishment is effected, entails, in accordance with Article 48 EC, for companies formed pursuant to the law of a Member State and having their registered office, central administration or principal place of business within the European Community, the right to exercise their activity in the Member State concerned through a subsidiary, a branch or an agency (see, inter alia, Case C‑307/97 Saint‑Gobain ZN [1999] ECR I‑6161, paragraph 35, and Marks & Spencer , paragraph 30). | 26 The Directive contains no express definition of the phrase "broadcasters under its jurisdiction". | 0 |
1,294 | 18. The referring court is uncertain whether, as a carrier protein, Protein D can give rise to the grant of an SPC. On the basis of the judgment in Massachusetts Institute of Technology (C‑431/04, EU:C:2006:291), the referring court is of the opinion that the grant of an SPC is all the more unlikely since Protein D permits only the administration of an active ingredient. | 23 If the appeal were successful, the appellant would procure a definite advantage since its application could be examined on its merits. The question whether the alleged right to effective judicial protection may or may not, in certain circumstances, render admissible an action for annulment of a regulation brought by a natural or legal person relates to the substance of the appeal and cannot, in any event, prejudge the question whether the appellant has an interest in bringing appeal proceedings. | 0 |
1,295 | 31. Admittedly, as regards the beneficiaries of the right to vote in elections to the European Parliament, the Court has held in its judgments in Spain v United Kingdom (C‑145/04, EU:C:2006:543, paragraphs 70 and 78) and Eman and Sevinger (C‑300/04, EU:C:2006:545, paragraphs 43 and 45) that Articles 1(3) and 8 of the 1976 Act do not define expressly and precisely who are to be entitled to that right, and that therefore, as EU law currently stands, the definition of the persons entitled to exercise that right falls within the competence of each Member State in compliance with EU law. | 47. In addition, within the banking sector it benefits only undertakings which carry out the operations referred to. | 0 |
1,296 | 49
In assessing the compatibility of the 2007 decision with the provisions of Directive 2000/60, it must be remembered that the obligations provided for in Article 4 thereof have been applicable per se only since 22 December 2009, when the time limit granted to the Member States under Article 13(6) thereof to publish river basin management plans expired (see, to that effect, judgment of 11 September 2012 in Nomarchiaki Aftodioikisi Aitoloakarnanias and Others, C‑43/10, EU:C:2012:560, paragraphs 51 to 56). | 78 For one thing, it seeks to achieve the aim of ensuring that there is sufficient and permanent access to a balanced range of high-quality hospital treatment in the State concerned. | 0 |
1,297 | 22. The fact that the dividends received by a parent company which enjoy full tax exemption come from subsidiaries that are part of the tax-integrated group to which the parent company concerned also belongs does not amount to an objective difference in the situation of parent companies that would justify the difference in treatment identified (see, to that effect, judgments in Papillon , C‑418/07, EU:C:2008:659, paragraphs 23 to 30; X Holding , C‑337/08, EU:C:2010:89, paragraphs 21 to 24; and SCA Group Holding and Others , C‑39/13 to C‑41/13, EU:C:2014:1758, paragraphs 29 to 31). With regard to legislation such as that at issue in the main proceedings, which, through the neutralisati on of the add-back of the proportion of costs and expenses to the parent company’s profits, provides for dividends received to be fully exempt from tax, the situation of companies belonging to a tax-integrated group is comparable to that of companies not belonging to such a group in so far as, in each case, the parent company bears the costs and expenses related to its shareholding in the subsidiary, and, moreover, the profits made by the subsidiary and from which the dividends distributed are derived are, in principle, liable to be subject to economic double taxation or to a series of charges to tax (see, to that effect, judgments in Haribo Lakritzen Hans Riegel and Österreichische Salinen , C‑436/08 and C‑437/08, EU:C:2011:61, paragraph 113, and Santander Asset Management SGIIC and Others , C‑338/11 to C‑347/11, EU:C:2012:286, paragraph 42). | 34. While the criteria for attributing jurisdiction set out therein are alternative in so far as they are linked by the conjunction ‘or’, it cannot however be unequivocally established from that wording whether the alternative nature of those criteria means that the applications relating to child maintenance are ancillary only to one set of proceedings concerning parental responsibility, or whether those applications may be deemed ancillary also to proceedings concerning the status of a person. | 0 |
1,298 | 32 As is clear from the first recital of the Regulation, the aim of establishing the MGQ system was, in accordance with one of the objectives of the common agricultural policy set out in Article 39 of the Treaty, to stabilize the raw tobacco market which is characterized by over-production. | 67. The concept of BTKNEEC must be examined by weighing the best technology and the costs envisaged against the benefits that a more effective water collection or treatment system may provide. Within this framework, the costs incurred cannot be disproportionate to the benefits obtained. | 0 |
1,299 | 58. In so far as it transpires, as is apparent from the written observations submitted to the Court, that the Polish retirement pension received by Mrs Wencel in Poland was calculated on the basis of her employment record in that Member State and that the German survivor’s pension is paid to her on account of the employment record of her late husband in Germany, those two benefits cannot be considered to be benefits of the same kind (see, to that effect, Case 197/85 Stefanutti [1987] ECR 3855, paragraph 13; Case C‑366/96 Cordelle [1998] ECR I‑583, paragraphs 20 and 21; and van den Booren , paragraphs 32 and 33). | 41. In order for the predetermined allocation of the revenue from a tax on excise goods to be regarded as indicating that the tax pursues a specific purpose within the meaning of the same provision, the tax in question must itself be directed at achieving the specific purpose referred to, so that there is a direct link between the use of the revenue and the specific purpose (see, to that effect, judgment in Transportes Jordi Besora , EU:C:2014:108, paragraph 30). | 0 |
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