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12,000 | 106. However, for reasons explained more fully by the Advocate General in points 201 to 204 of his Opinion, Turkish lorry drivers like Mr Abatay and Others, who are employed by an undertaking such as that described in the previous paragraph, may also invoke the protection of Article 41(1) (see, to that effect, for comparison, Case C-350/96 Clean Car Autoservice [1998] ECR I-2521, paragraphs 19 to 21). The paid employees of the provider of services are indispensable to enable him to provide his services. | 1
The requests for a preliminary ruling concern the interpretation of Article 1(3), Article 5 and Article 6(1) of Council Framework Decision 2002/584/JHA of 13 June 2002 on the European arrest warrant and the surrender procedures between Member States (OJ 2002 L 190, p. 1), as amended by Council Framework Decision 2009/299/JHA of 26 February 2009 (OJ 2009 L 81, p. 24; ‘the Framework Decision’). | 0 |
12,001 | 33. While it is true that considerations of an administrative nature cannot justify a derogation by a Member State from the rules of EU law (judgment in Terhoeve , C‑18/95, EU:C:1999:22, paragraph 45), it is also clear from the Court’s case-law that Member States cannot be denied the possibility of attaining legitimate objectives through the introduction of rules which are easily managed and supervised by the competent authorities (see judgments in Commission v Italy , C‑110/05, EU:C:2009:66, paragraph 67; in Josemans , C‑137/09, EU:C:2010:774, paragraph 82; and in Commission v Spain , C‑400/08, EU:C:2011:172, paragraph 124). | 32. Group relief such as that at issue in the main proceedings constitutes a tax advantage for the companies concerned. By speeding up the relief of the losses of the loss-making companies by allowing them to be set off immediately against the profits of other group companies, such relief confers a cash advantage on the group. | 0 |
12,002 | 9 In those judgments, the Court stated, on the one hand, that a producer who had voluntarily ceased production for a certain period could not legitimately expect to resume production under the same conditions as those which previously applied and not to be subject to any rules of market or structural policy adopted in the meantime ( Mulder, paragraph 23; von Deetzen, paragraph 12 ), but, on the other hand, that where such a producer had been encouraged by a Community measure to suspend marketing for a limited period in the general interest and against payment of a premium he could legitimately expect not to be subject, on the expiry of his undertaking, to restrictions which specifically affected him for the very reason that he had availed himself of the possibilities offered by the Community provisions ( Mulder, paragraph 24; von Deetzen, paragraph 13 ). | 64. In that case, the determination must be such as to enable interested parties to decide whether to appeal against the determination in question, taking into account any factors which might subsequently be brought to their attention. | 0 |
12,003 | 41. In a definitive transfer, as is the case in the main proceedings, a farmer who benefited from payment entitlements up until that point definitively waives his claims on the transfer of his entitlements to another farmer who then activates them for his benefit (see, to that effect, van Dijk , paragraph 35). | 37. Further, as is clear from recital (6) in the preamble to Directive 98/5, by that directive the EU legislature sought, inter alia, to put an end to the differences in national rules on the conditions for registration with the competent authorities, which gave rise to inequalities and obstacles to freedom of movement (see the judgment in Commission v Luxembourg, C‑193/05, EU:C:2006:588, paragraph 34, and Wilson , EU:C:2006:587, paragraph 64). | 0 |
12,004 | 33. That objective is, as is apparent in particular from recitals 7, 38 to 42 and 48 in the preamble to Directive 96/9, to guarantee the person who has taken the initiative and assumed the risk of making a substantial investment in terms of human, technical and/or financial resources in the obtaining, verification or presentation of the contents of a database a return on his investment by protecting him against the unauthorised appropriation of the results of that investment by acts which involve in particular the reconstitution by a user or a competitor of that database or a substantial part of it at a fraction of the cost needed to design it independently (see also, to that effect, Case C‑46/02 Fixtures Marketing [2004] ECR I‑10365, paragraph 35; The British Horseracing Board and Others , paragraphs 32, 45, 46 and 51; Case C‑338/02 Fixtures Marketing , paragraph 25; and Case C‑444/02 Fixtures Marketing [2004] ECR I‑10549, paragraph 41). | 70 In the light of all the foregoing considerations, it must be held that by failing to subject to VAT tolls collected for the use of toll roads and toll bridges as consideration for the service supplied to users, where that service is not provided by a body governed by public law within the meaning of Article 4(5) of the Sixth Directive, the United Kingdom has failed to fulfil its obligations under Articles 2 and 4 of that directive.
The second claim | 0 |
12,005 | 105
The Court has also held that the fact that an economic sector, such as that of financial services, has been involved in a significant liberalisation process at EU level, enhancing the competition that may already have resulted from the free movement of capital provided for in the Treaty, may serve to determine that the aid has a real or potential effect on competition and affects trade between Member States (see, to that effect, judgments of 10 January 2006, Cassa di Risparmio di Firenze and Others, C‑222/04, EU:C:2006:8, paragraphs 142 and 145, and of 5 March 2015, Banco Privado Português and Massa Insolvente do Banco Privado Português, C‑667/13, EU:C:2015:151, paragraph 51). | 29 In particular, the possibility of relying on Article 119 before a national court cannot depend on whether the unequal treatment in respect of pay allegedly suffered by the employee derives from legislation or regulations or from a collective agreement. | 0 |
12,006 | 51. In that regard, it must be borne in mind that the Court has already held that the objective of avoiding situations of denial of justice, which the applicant would face should it not be possible to determine the defendant’s domicile, constitutes such an objective of public interest (see, to that effect, Gambazzi , paragraphs 31 to 33), it being a matter for the referring court to determine whether that objective is in fact pursued by the national provision at issue. | 37. First, as far as concerns the argument based on the coherence of the tax system, it must be recalled that the Court has acknowledged that the need to preserve such coherence may justify a restriction on the exercise of the fundamental freedoms guaranteed by the Treaty (see Case C‑204/90 Bachmann [1992] ECR I‑249, paragraph 28; Case C-300/90 Commission v Belgium [1992] ECR I‑305, paragraph 21; Keller Holding , paragraph 40; and Case C‑379/05 Amurta [2007] ECR I‑0000, paragraph 46). | 0 |
12,007 | 23. It must also be recalled that the Court has consistently held that the question whether there has been a failure to fulfil obligations must be examined on the basis of the position in which the Member State found itself at the end of the period laid down in the reasoned opinion and the Court cannot take account of any subsequent changes (see, inter alia, Case C-455/00 Commission v Italy [2002] ECR I-9231, paragraph 21, and Case C-348/02 Commission v Italy [2003] ECR I‑0000, paragraph 7). | 32. Il convient de rappeler, en premier lieu, que la Commission peut solliciter de la Cour le constat de manquements à des dispositions du droit communautaire en raison du fait qu’une pratique générale contraire à celles-ci aurait été adoptée par les autorités d’un État membre, en illustrant cette pratique par des situations spécifiques (voir, en ce sens, arrêts du 26 avril 2005, Commission/Irlande, C‑494/01, Rec. p. I‑3331, point 27, et du 25 octobre 2007, Commission/Irlande, C‑248/05, Rec. p. I‑9261, point 64). | 0 |
12,008 | 11 In that regard, it should be borne in mind that, in accordance with settled case-law, the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation prevailing in that Member State at the end of the period laid down in the reasoned opinion (see, inter alia, Case C-394/00 Commission v Ireland [2002] ECR I-581, paragraph 12). The Court has also consistently held that the object of an action for failure to comply with Treaty obligations is established by the Commission's reasoned opinion and, even when the default has been remedied after the time-limit prescribed by that opinion, pursuit of the action still has an object. That object may consist in particular in establishing the basis of the liability that a Member State could incur towards those who acquire rights as a result of its default (see, inter alia, Case 154/85 Commission v Italy [1987] ECR 2717, paragraph 6). | 12 Moreover, the Court has repeatedly held that the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation prevailing in that Member State at the end of the period laid down in the reasoned opinion and that the Court cannot take account of any subsequent changes (see, inter alia, Case C-435/99 Commission v Portugal [2000] ECR I-11179, paragraph 16, and Case C-111/00 Commission v Austria [2001] ECR I-7555, paragraph 13). | 1 |
12,009 | 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). | 68. La Cour a déjà jugé que, si l’article 13 de la directive 2008/98 ne précise pas le contenu concret des mesures qui doivent être prises pour s’assurer que les déchets soient éliminés sans mettre en danger la santé de l’homme et sans porter préjudice à l’environnement, il n’en reste pas moins que cette disposition lie les États membres quant à l’objectif à atteindre, tout en leur laissant une marge d’appréciation dans l’évaluation de la nécessité de telles mesures (voir, en ce sens, arrêts Commission/Italie, C‑297/08, EU:C:2010:115, point 96 et jurisprudence citée, ainsi que Commission/Grèce, C‑677/13, EU:C:2014:2433, point 77 et jurisprudence citée). | 0 |
12,010 | 18. The first part of the second plea and the fourth plea put forward in the present case are identical to the first part of the second plea and the fourth plea in Case C-293/00 Netherlands v Commission [2003] ECR I-12775, in which judgment has been given today. As those pleas were rejected in that case (see paragraphs 20 to 30), and in the absence of any new arguments on the part of the Netherlands Government as regards the present case, those pleas must be rejected on the same grounds.
First plea and second part of the second plea
Arguments of the parties | 81. À titre liminaire, il convient de rappeler que, selon la Cour européenne des droits de l’homme, le dépassement d’un délai de jugement raisonnable, en tant qu’irrégularité de procédure constitutive de la violation d’un droit fondamental, doit ouvrir à la partie concernée un recours effectif lui offrant un redressement approprié (voir, Cour eur. D. H., arrêt Kudla/Pologne du 26 octobre 2000, Recueil des arrêts et décisions 2000 XI, § 156 et 157). | 0 |
12,011 | 30. It must be pointed out in that connection that, unlike the scheme provided for under Article 6(1) of Decision No 1/80, which is based on legal employment for certain periods, the relevant criterion for the first paragraph of Article 7 of that decision to apply is thus lawful residence with the Turkish migrant worker. After so residing for a certain period of time, the person concerned receives the right to work, but the first paragraph of Article 7 does not, however, impose an obligation to do so or make it a condition for the acquisition of a right guaranteed by Decision No 1/80 (see, to that effect, inter alia, Case C-373/03 Aydinli [2005] ECR I-6181, paragraphs 29 and 31; Case C-325/05 Derin [2007] ECR I-6495, paragraph 56; and Case C‑453/07 Er [2008] ECR I-7299, paragraphs 31 to 34). The situation of a Turkish national such as the person at issue in the main proceedings with regard to employment is therefore irrelevant. | 38 It follows that the amendments made in 1995 to the 1944 Agreement have had the effect of creating the framework of a more intensive cooperation between the United States of America and the Kingdom of Denmark, which entails new and significant international commitments for the latter. | 0 |
12,012 | 70. Even if, in practice, the authorities of a Member State do not apply a national provision which is at variance with Community law, the principle of legal certainty nevertheless requires that that provision be amended (see, to that effect, Case C‑358/98 Commission v Italy [2000] ECR I‑1255, paragraphs 16 and 17, and Case C‑160/99 Commission v France [2000] ECR I‑6137, paragraph 22). | 190 It follows that the complaint must be rejected.
- Infringement of the principle that decisions are to be adopted within a reasonable time on account of the duration of the administrative procedure | 0 |
12,013 | 33 As regards the compatibility of a time requirement, such as that contained in section 2(4) of the EPA, with the Community-law principle of effectiveness, it is settled case-law, and has been since Rewe, cited above (paragraph 5), that the setting of reasonable limitation periods for bringing proceedings satisfies that requirement in principle, inasmuch as it constitutes an application of the fundamental principle of legal certainty (Case C-261/95 Palmisani v Istituto Nazionale della Previdenza Sociale [1997] ECR I-4025, paragraph 28). | 29. VTB calls into question the admissibility of the question referred, on the ground that it concerns the interpretation of a directive the period for the transposition of which, which ended on 12 December 2007, had not yet expired at the date on which the decision to refer was made, that is to say, 24 May 2007. | 0 |
12,014 | 44. In accordance with well-established case-law, in order to justify refusal of access to a document the disclosure of which has been requested, it is not sufficient, in principle, for that document to be covered by an activity mentioned in Article 4(2) of Regulation No 1049/2001. The institution concerned must also supply explanations as to how access to that document could specifically and effectively undermine the interest protected by an exception laid down in that article ( Sweden and Turco v Council , paragraph 49; Commission v Technische Glaswerke Ilmenau , paragraph 53; Sweden and Others v API and Commission , paragraph 72; Commission v Éditions Odile Jacob , paragraph 116; and Commission v Agrofert Holding , paragraph 57). | 53. It is true that, in order to justify refusal of access to a document the disclosure of which has been requested, it is not sufficient, in principle, for that document to fall within an activity mentioned in Article 4(2) of Regulation No 1049/2001. The institution concerned must also supply explanations as to how access to that document could specifically and effectively undermine the interest protected by an exception laid down in that article (Joined Cases C‑39/05 P and C‑52/05 P Sweden and Turco v Council [2008] ECR I‑4723, paragraph 49). | 1 |
12,015 | 35
The Court has also ruled that it is necessary, where appropriate, to take account of the ‘conceptual proximity’ between terms emanating from different languages, since such a proximity and the phonetic and visual relationship referred to in paragraph 33 above are such as to bring to the mind of the consumer the product whose geographic indication is protected, when he is confronted with a similar product bearing the disputed name (see, to that effect, judgment in Commission v Germany, C‑132/05, EU:C:2008:117, paragraphs 47 and 48). | 35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71. | 0 |
12,016 | 28
Those requirements of equivalence and effectiveness embody the general obligation on the Member States to ensure judicial protection of an individual’s rights under EU law. They apply both as regards the designation of the courts and tribunals having jurisdiction to hear and determine actions based on EU law and as regards the definition of detailed procedural rules (judgment of 18 March 2010, Alassini and Others, C‑317/08 to C‑320/08, EU:C:2010:146, paragraph 49). | 49. Those requirements of equivalence and effectiveness embody the general obligation on the Member States to ensure judicial protection of an individual’s rights under EU law. They apply both as regards the designation of the courts and tribunals having jurisdiction to hear and determine actions based on EU law and as regards the definition of detailed procedural rules (see Impact , paragraphs 47 and 48, and Case C-63/08 Pontin [2009] ECR I-0000, paragraph 44). | 1 |
12,017 | 21. The main purpose of the jurisdiction conferred on the Court by Article 234 EC is to ensure that Community law is applied uniformly by national courts. That requirement of uniformity is particularly vital where the validity of a Community act is in question. Differences between courts of the Member States as to the validity of Community acts would be liable to jeopardise the essential unity of the Community legal order and undermine the fundamental requirement of legal certainty ( Foto-Frost , paragraph 15). | 33 That conclusion necessarily extends to the specific aspects referred to in the questions submitted, namely the conversion of part of the periodic pension into a capital sum and the transfer of pension rights, the value of which can be determined only by reference to the funding arrangements chosen. | 0 |
12,018 | 65. Those opportunities could not be fully effective if a national of a Member State could be deterred from availing himself of them by obstacles placed in the way of his stay in the host Member State by national legislation penalising the fact that he has used them (see, to that effect, Pusa , paragraph 19; see also Case C‑192/05 Tas‑Hagen and Tas [2006] ECR I‑10451, paragraph 30, and Zablocka‑Weyhermüller , paragraph 34). | 51. It follows that, at the time of the Directive’s adoption, disparities existed between national rules on advertising and sponsorship in respect of tobacco products which justified intervention by the Community legislature. | 0 |
12,019 | 42. The single State principle is expressed, in particular, in Article 13(1) of Regulation No 1408/71 which provides that a worker to whom that legislation applies shall be subject to the legislation of a single Member State only (see judgments in Ten Holder , 302/84, EU:C:1986:242, paragraph 20; |A , 60/85, EU:C:1986:307, paragraph 13; and Bosmann , C‑352/06, EU:C:2008:290, paragraph 16). | 41. En effet, à supposer même que les pouvoirs adjudicateurs puissent se voir opposer ces principes par le soumissionnaire retenu en cas de résiliation du contrat, un État membre ne saurait, en tout état de cause, s’en prévaloir pour justifier un manquement au titre de l’article 226 CE et, de ce fait, échapper à sa propre responsabilité en droit communautaire (voir, par analogie, arrêts du 17 avril 2007, AGM-COS.MET, C‑470/03, Rec. p. I‑2749, point 72, et du 18 juillet 2007, Commission/Allemagne, précité, point 36). | 0 |
12,020 | 31. Third, with regard to the claim that the summary of the facts in the main proceedings is inaccurate and deficient, it is sufficient to note, as is also apparent from paragraph 29 above, that it is for the national court alone to define the factual parameters of the dispute which gave rise to the questions and it is not the task of the Court of Justice to give a ruling on that court’s assessment of the facts (see, to that effect, judgment in van Delft and Others , C‑345/09, EU:C:2010:610, paragraph 114). | 114. It is not for the Court, in the context of a reference for a preliminary ruling, to rule on the interpretation of provisions of national law or on the assessment of the factual context of the main proceedings, which is a task reserved exclusively for the referring court (see, to that effect, inter alia, Joined Cases C‑378/07 to C‑380/07 Angelidaki and Others [2009] ECR I‑3071, paragraph 48). | 1 |
12,021 | 45 Even as regards the application of the fundamental right of persons to move freely within the Community, it is clear from case-law that the reservation contained, in particular, in Article 48(3) of the EC Treaty allows Member States to adopt, with respect to nationals of other Member States, on the grounds of public policy, public security or public health, measures which they cannot apply to their own nationals, inasmuch as under international law they may not expel them from the national territory or deny them entry to it (see, to that effect, Case 41/74 Van Duyn v Home Office [1974] ECR 1337, paragraphs 22 and 23; Joined Cases 115/81 and 116/81 Adoui and Cornuaille v Belgian State [1982] ECR 1665, paragraph 7; Joined Cases C-65/95 and C-111/95 Shingara and Radiom [1997] ECR I-3343, paragraph 28; Case C-171/96 Pereira Roque [1998] ECR I-4607, paragraphs 37 and 38; and Case C-348/96 Calfa [1999] ECR I-11, paragraph 20). The situation must therefore be just the same as far as an agreement concluded between the Community and a third country, such as the EEC-Morocco Agreement, is concerned. | 79. The Open Skies Agreement has been approved on behalf of the European Union by Decisions 2007/339 and 2010/465. Consequently, its provisions form an integral part of the legal order of the European Union as from its entry into force (see Haegeman , paragraph 5). | 0 |
12,022 | 56. In any event, even on the assumption that a taxable person liable to the HIPA selling to final consumers will take account, in fixing his price, of the amount of the charge included in his general expenses, not all taxable persons have the possibility of thus passing on, or passing on in full, the burden of the tax (see, by analogy, Pelzl and Others , paragraph 24, and Banca Popolare di Cremona , paragraph 34). | 71. In those circumstances, and without it being necessary to consider the principle of the protection of legitimate expectations, the principle of legal certainty not only permits but also requires that the termination of such a concession be coupled with a transitional period which enables the contracting parties to untie their contractual relations on acceptable terms both from the point of view of the requirements of the public service and from the economic point of view. | 0 |
12,023 | 25. As regards, first, the principle of fiscal neutrality, it is a fundamental principle of the common system of VAT (see, inter alia, Case C‑454/98 Schmeink & Cofreth and Strobel [2000] ECR I‑6973, paragraph 59) which precludes, on the one hand, treating similar goods, which are thus in competition with each other, differently for VAT purposes (Case C‑283/95 Fischer [1998] ECR I‑3369, paragraphs 21 and 27, and Case C-481/98 Commission v France [2001] ECR I‑3369, paragraph 22) and, on the other, treating similar economic transactions, which are therefore in competition with each other, differently for VAT purposes (Case C‑109/02 Commission v Germany [2003] ECR I‑12691, paragraph 20; Case C‑382/02 Cimber Air [2004] ECR I‑8379, paragraph 24; and Case C‑97/06 Navicon [2007] ECR I‑0000. paragraph 21). | 22 In this respect, it must be accepted that a Member State may consider that the use of drugs constitutes a danger for society such as to justify special measures against foreign nationals who contravene its laws on drugs, in order to maintain public order. | 0 |
12,024 | 25 What is more, the criterion of whether the burden is offset, in order to be usefully and correctly applied, presupposes a check, during a reference period, on the financial equivalence of the total amounts levied on domestic products in connection with the charge in question and the advantages afforded exclusively to those products. Any other parameter, such as the nature, scope or indispensable character of those advantages, would not provide a sufficiently objective basis for determining whether a domestic fiscal measure is compatible with the Treaty (Celbi, cited above, paragraph 18). | C’est en tenant compte de l’objectif de porter atteinte au financement du programme nucléaire iranien par le gouvernement
iranien que le Tribunal a considéré, au point 79 de l’arrêt attaqué, que le critère litigieux vise les formes d’appui au gouvernement
iranien qui, par leur importance quantitative ou qualitative, contribuent à la poursuite des activités nucléaires iraniennes.
Ce faisant, le Tribunal n’a nullement « réécrit » ledit critère, mais en a donné une interprétation à la lumière des objectifs
poursuivis par le Conseil, tels qu’ils ressortent de l’évolution des réglementations internationale et de l’Union relatives
à la République islamique d’Iran (arrêt du 1er mars 2016, National Iranian Oil Company/Conseil, C‑440/14 P, EU:C:2016:128, point 83). | 0 |
12,025 | 13 In this connection, it should first be noted that, according to the settled case-law of the Court, a Member State may not plead provisions, practices or circumstances existing in its internal legal system in order to justify a failure to comply with the obligations and time-limits laid down in a directive (see, inter alia, Case C-166/97 Commission v France [1999] ECR I-1719, paragraph 13). | 41. The ‘pay’ exception cannot, however, be extended to any question involving any sort of link with pay; otherwise some of the areas referred to in Article 137(1) EC would be deprived of much of their substance. | 0 |
12,026 | 23. Likewise, it is settled case-law that the Court must take account of the facts of the case in point in order to determine whether the situation to which the dispute in the main proceedings relates falls within the scope of one or the other of those provisions (see, to that effect, judgment in Test Claimants in the FII Group Litigation, C‑35/11, EU:C:2012:707, paragraphs 93 and 94 and the case-law cited). | 25
In this regard, it should be noted that Article 98(3) of the VAT Directive provides that Member States may use the CN when applying the reduced rates to categories of goods to establish the precise coverage of the category concerned. However, it must be noted that use of the CN is just one of a number of ways to establish the precise coverage of the category concerned. | 0 |
12,027 | 154
The decisive factor which brings an activity within the ambit of the FEU Treaty provisions on the freedom to provide services and, accordingly, of those relating to the freedom of establishment, is its economic character, that is to say, the activity must not be provided for nothing. By contrast, contrary to what is maintained by the Hungarian Government, there is no need in that regard for the person providing the service to be seeking to make a profit (see, to that effect, judgment in Jundt, C‑281/06, EU:C:2007:816, paragraphs 32 and 33 and the case-law cited). | 23. Where such discrimination has been suffered, equal treatment is to be achieved by placing the worker discriminated against in the same situation as that of workers of the other sex. Consequently, the worker cannot claim more favourable treatment, particularly in financial terms, than he would have had if he had been duly accepted as a member (see Fisscher , paragraphs 35 and 36, and Preston and Others , paragraph 38). | 0 |
12,028 | 12 AS REGARDS THE FIXING OF THE MONETARY COMPENSATORY AMOUNTS APPLICABLE TO THE PRODUCTS CONCERNED , IT IS CLEAR AND UNDISPUTED THAT THE GROUNDS ON WHICH THE REGULATION IN QUESTION WAS DECLARED INVALID IN THE JUDGMENT IN ROQUETTES FRERES ALSO APPLY TO THE PROVISIONS AT ISSUE IN THIS CASE .
| 39 In those circumstances, it does not appear that the Council has disregarded the interests of consumers or of the generic medicines industry. | 0 |
12,029 | 16 As to the report on the implementation of Directive 78/176, which was sent to the Commission with the Portuguese Government's defence, it must be borne in mind that it is evident from the case-law of the Court of Justice that, in proceedings under Article 226 EC, the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation prevailing in that Member State at the end of the period laid down in the reasoned opinion and that the Court cannot take account of any subsequent changes (see, inter alia, Case C-348/99 Commission v Luxembourg [2000] ECR I-2917, paragraph 8). In the present case, it has been established that, at the end of that period, the report had not been provided. | 77. It is well known that the number of hospitals, their geographical distribution, the way in which they are organised and the facilities with which they are provided, and even the nature of the medical services which they are able to offer, are all matters for which planning must be possible. | 0 |
12,030 | 5. The Court has interpreted that provision as follows in paragraphs 29 and 30 of its judgment in Case C‑408/01 Adidas-Salomon and Adidas Benelux [2003] ECR I‑12537:
‘29 The infringements referred to in Article 5(2) of [Directive 89/104], where they occur, are the consequence of a certain degree of similarity between the mark and the sign, by virtue of which the relevant section of the public makes a connection between the sign and the mark, that is to say, establishes a link between them even though it does not confuse them (see, to that effect, Case C‑375/97 General Motors [1999] ECR I‑5421, paragraph 23).
30 The existence of such a link must, just like a likelihood of confusion in the context of Article 5(1)(b) of Directive [89/104], be appreciated globally, taking into account all factors relevant to the circumstances of the case (see, in respect of the likelihood of confusion, [Case C‑251/95] SABEL [[1997] ECR I-6191], paragraph 22, and [Case C-425/98] Marca Mode [[2000] ECR I‑4861], paragraph 40).’
National law | 31. In any event, it is settled case-law that the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation prevailing in the Member State at the end of the period laid down in the reasoned opinion (see, in particular, Case C-147/00 Commission v France [2001] ECR I‑2387, paragraph 26; 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 |
12,031 | 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). | 8 In that connection the Greek Government argued that Article 59 of the Treaty applies only where a person providing services and their recipients are established in different Member States. | 0 |
12,032 | 49 The Court of Justice has already had occasion to hold that the period for notification laid down in a specific provision of Commission Decision No 2320/81/ECSC of 7 August 1981 establishing Community rules for aid to the steel industry (OJ 1981 L 228, p. 14), the so-called Second Steel Aid Code (hereinafter the Second Code), operated as a time-bar such as to preclude the approval of any aid plan notified subsequent to it (Case 214/83 Germany v Commission [1985] ECR 3053, paragraphs 45 to 47). The Court held that according to the express requirements of the Second Code the time-limits laid down in such provisions could not be amended by the Commission unless certain conditions were satisfied and unless the Council gave its assent. | 100. In that regard, it cannot validly be maintained that that case-law is not applicable to relations between Member States and non-Member States, since a lack of reciprocity in such relations, as relied on by the German Government, cannot justify a restriction on movements of capital between Member States and those non-Member States (see, to that effect, Haribo Lakritzen Hans Riegel and Österreichische Salinen , paragraph 128). | 0 |
12,033 | 40. Although it certainly cannot be ruled out, as the Commission has stated, that, in accordance with the principle of proportionality, the finding of a minor irregularity should lead only to a partial reimbursement of the amounts paid, it must nevertheless be made clear that, in any event, where, in the context of a project financed by the ERDF, the recipient is found to have infringed one of the fundamental obligations laid down by Directive 92/50, for example by having decided to award a public service contract before the launch of the tendering procedure and by having, in addition, failed to publish a notice in the Official Journal of the European Union , only the possibility that such an irregularity may be penalised by the complete cancellation of the aid can produce the deterrent effect required to ensure the proper management of Structural Funds (see, by analogy, Conserve Italia v Commission , paragraph 101). | 59. In that regard, it should be noted that the European Union legislature was required to strike a balance between the freedom to conduct a business, on the one hand, and the fundamental freedom of citizens of the European Union to receive information and the freedom and pluralism of the media, on the other. | 0 |
12,034 | 10. It is settled case-law that the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation prevailing in that Member State at the end of the period laid down in the reasoned opinion (see, inter alia, Case C‑168/03 Commission v Spain [2004] ECR I‑8227, paragraph 24). | 71. Such legislation amounts to excluding the right to deduct VAT where the prerequisites for the existence of that right are not satisfied. | 0 |
12,035 | Toutefois, s’agissant d’une décision qui s’appuie de manière exclusive sur la présomption d’exercice effectif d’une influence déterminante, la Commission est en tout état de cause, sous peine de rendre cette présomption, dans les faits, irréfragable, tenue d’exposer de manière adéquate les raisons pour lesquelles les éléments de fait et de droit invoqués n’ont pas suffi à renverser ladite présomption (arrêts du 29 septembre 2011, Elf Aquitaine/Commission, C‑521/09 P, EU:C:2011:620, point 153, ainsi que du 10 avril 2014, Areva e.a./Commission, C‑247/11 P et C‑253/11 P, EU:C:2014:257, point 35). | 33. Indeed, the Court has already held that national rules whereby a Member State makes the granting of credit on a commercial basis, on national territory, by a company established in a third country subject to prior authorisation, and which thus impede access to the financial market for that company, affect primarily the exercise of the freedom to provide services within the meaning of Article 56 TFEU et seq. (judgment in Fidium Finanz , C‑452/04, EU:C:2006:631, paragraphs 49 and 50). | 0 |
12,036 | 143 The Court notes, to begin with, that a proper definition of the relevant market is a necessary precondition for any assessment of the effect of a concentration on competition. With reference to the application of the Regulation as envisaged in the present case, the relevant geographical market is a defined geographical area in which the product concerned is marketed and where the conditions of competition are sufficiently homogeneous for all economic operators, so that the effect on competition of the concentration notified can be evaluated rationally (see, to this effect, Case 27/76 United Brands v Commission [1978] ECR 207, paragraphs 11 and 44). | 98. However, the General Court failed to assess the regime at issue as a whole and did not take into account the factors on which the Commission based its assessment of the regime at issue in the contested decision. | 0 |
12,037 | 69. It is settled case-law that, in the absence of relevant EU rules, it is, under the principle of procedural autonomy of the Member States, for the domestic legal system of each Member State to regulate the legal procedures designed to ensure the protection of the rights which individuals acquire under EU law (see Wall , paragraph 63), provided, however, that they are not less favourable than those governing similar domestic situations (principle of equivalence) and that they do not render impossible in practice or excessively difficult the exercise of rights conferred by the European Union legal order (principle of effectiveness) (see, inter alia, Case C-312/93 Peterbroeck [1995] ECR I-4599, paragraph 12; i-21 Germany and Arcor , paragraph 57 and case-law cited; and Case C-378/10 VALE Építési [2012] ECR, paragraph 48 and case-law cited). | 38. Dans un pareil cas, lorsqu’une marque tridimensionnelle incorpore un élément figuratif qui ne consiste pas en un signe indépendant de l’aspect des produits, mais ne constitue, dans l’esprit du consommateur, qu’une configuration décorative, cette marque ne saurait, contrairement à ce que soutient la requérante, être appréciée selon les critères valables pour les marques verbales ou figuratives, qui consistent en un signe indépendant de l’aspect des produits qu’elles désignent. | 0 |
12,038 | 42. However, the Member States are required, under Article 10 EC, to facilitate the achievement of the Commission’s tasks, which consist in particular, pursuant to Article 211 EC, in ensuring that the provisions of the Treaty and the measures taken by the institutions pursuant thereto are applied (Case 96/81 Commission v Netherlands , paragraph 7, and Case C-408/97 Commission v Netherlands , paragraph 16). | 21 ALTHOUGH THE LANDBOUWSCHAP CANNOT BE CONSIDERED TO BE DIRECTLY AND INDIVIDUALLY CONCERNED BY DECISION 85/215 AS A RECIPIENT OF THE CONTESTED AID, IT IS NONE THE LESS TRUE THAT, AS THE LANDBOUWSCHAP RIGHTLY ARGUES, ITS POSITION AS NEGOTIATOR OF GAS TARIFFS IN THE INTERESTS OF THE GROWERS IS AFFECTED BY DECISION 85/215 . | 0 |
12,039 | 66. In so far as income arising from foreign-sourced capital was treated less favourably from a tax point of view than dividends paid by companies established in France, shares in companies established in other Member States were less attractive to parent companies established in France than those of companies having their seat in that Member State (see Case C‑35/98 Verkooijen [2000] ECR I‑4071, paragraph 35; Manninen , paragraphs 22 and 23; and Test Claimants in the FII Group Litigation , paragraph 64). | 39 Although the subdivision of Article 29(1) requires the appointing authority to consider the possibility of promotion with the utmost care before going on to the following stage, it does not prevent the authority, in the course of such an examination, from also taking account of the possibility of obtaining better candidates by using the other procedures mentioned in that paragraph. Consequently the appointing authority is at liberty to consider the subsequent options (Case 10/82 Mogensen and Others v Commission [1983] ECR 2397, paragraph 10). | 0 |
12,040 | 33. That conclusion is confirmed by the Court’s case-law in accordance with which Member States may offer greater protection to commercial agents by extending the scope of a directive or by choosing to make wider use of the discretion afforded by that directive (see, to that effect, judgment in Unamar , C‑184/12, EU:C:2013:663, paragraph 50). | 15 THE BELGIAN GOVERNMENT POINTS OUT THAT THE DISTINCTION DRAWN IN BELGIUM BETWEEN THE CLOSURE OF UNDERTAKINGS AND COLLECTIVE REDUNDANCIES HAS HISTORICAL ORIGINS . IN BELGIUM THE POSITION OF WORKERS DISMISSED AS A RESULT OF THE CLOSURE OF AN UNDERTAKING HAS BEEN REGULATED BY LEGISLATION SINCE 1960 , WHILST COLLECTIVE REDUNDANCIES WERE REGULATED FOR THE FIRST TIME BY COLLECTIVE LABOUR AGREEMENT NO 10 OF 8 MAY 1973 WHICH SOUGHT TO MITIGATE THE CONSEQUENCES OF COLLECTIVE REDUNDANCIES BY THE GRANT OF A SPECIAL ALLOWANCE , THE COST OF WHICH WAS TO BE BORNE BY THE EMPLOYER .
| 0 |
12,041 | 54 Even if, as the Council maintains, the CBD contains provisions which do not have direct effect, in the sense that they do not create rights which individuals can rely on directly before the courts, that fact does not preclude review by the courts of compliance with the obligations incumbent on the Community as a party to that agreement (Case C-162/96 Racke [1998] ECR I-3655, paragraphs 45, 47 and 51). | 76 Mere generalisations concerning the capacity of a specific measure to encourage recruitment are not enough to show that the aim of the disputed rule is unrelated to any discrimination based on sex nor to provide evidence on the basis of which it could reasonably be considered that the means chosen were suitable for achieving that aim. | 0 |
12,042 | 23. À cet égard, il convient de rappeler que, selon une jurisprudence constante de la Cour, la destination du produit peut constituer un critère objectif de classement pour autant qu’elle est inhérente audit produit, l’inhérence devant pouvoir s’apprécier en fonction des caractéristiques et des propriétés objectives de celui-ci, telles que définies par le libellé de la position de la NC et des notes de section ou de chapitre, conformément à la jurisprudence citée au point précédent du présent arrêt (voir arrêts Medion et Canon Deutschland, C‑208/06 et C‑209/06, EU:C:2007:553, point 37; British Sky Broadcasting Group et Pace, C‑288/09 et C‑289/09, EU:C:2011:248, point 76, et Nutricia, C‑267/13, EU:C:2014:277, point 21). | 14 CONSEQUENTLY, WHILST ARTICLE 118 OF THE EEC TREATY DOES NOT ENCROACH UPON THE MEMBER STATES' POWERS IN THE SOCIAL FIELD IN SO FAR AS THE LATTER IS NOT COVERED BY OTHER PROVISIONS OF THE TREATY, SUCH AS, FOR EXAMPLE, THE PROVISIONS ON THE FREE MOVEMENT OF WORKERS, THE COMMON AGRICULTURAL POLICY OR THE COMMON TRANSPORT POLICY, IT NEVERTHELESS PROVIDES THAT THOSE POWERS MUST BE EXERCISED IN THE FRAMEWORK OF COOPERATION BETWEEN MEMBER STATES, WHICH IS TO BE ORGANIZED BY THE COMMISSION . | 0 |
12,043 | 24. With regard to the requirement that there be a legal transfer, there is settled case-law to the effect that the scope of Article 1(1) of Directive 2001/23 cannot be appraised solely on the basis of a textual interpretation (see, with regard to Article 1(1) of Directive 77/187, Case 135/83 Abels [1985] ECR 469, paragraphs 11 to 13, and Case C-29/91 Redmond Stich ting [1992] ECR I-3189, paragraph 10). On account of the differences between the language versions of Directive 2001/23 and the divergences between the laws of the Member States with regard to the concept of legal transfer, the Court has given that concept a sufficiently flexible interpretation in keeping with the objective of Directive 2001/23, which is to safeguard employees in the event of a transfer of their undertaking ( Redmond Stichting , paragraph 11, and Joined Cases C-171/94 and C-172/94 Merckx and Neuhuys [1996] ECR I-1253, paragraph 28). | 35. En effet, la dérogation prévue à ladite disposition est elle-même limitée par l’article 65, paragraphe 3, TFUE, qui prévoit que les dispositions nationales visées au paragraphe 1 de cet article «ne doivent constituer ni un moyen de discrimination arbitraire ni une restriction déguisée à la libre circulation des capitaux et des paiements telle que définie à l’article 63» (arrêt Haribo Lakritzen Hans Riegel et Österreichische Salinen, précité, point 57). | 0 |
12,044 | 42. Ainsi qu’il ressort de l’article 58 du statut de la Cour, les moyens du pourvoi doivent être fondés sur des arguments tirés de la procédure devant le Tribunal. En outre, selon l’article 113, paragraphe 2, du règlement de procédure, le pourvoi ne peut modifier l’objet du litige devant le Tribunal. Ainsi, la compétence de la Cour, dans le cadre du pourvoi, est limitée à l’appréciation de la solution juridique qui a été donnée aux moyens débattus devant les premiers juges. Une partie ne saurait donc modifier l’objet du litige en soulevant pour la première fois devant la Cour un moyen qu’elle aurait pu soulever devant le Tribunal mais qu’elle n’a pas soulevé, dès lors que cela reviendrait à lui permettre de saisir la Cour d’un litige plus étendu que celui dont a eu à connaître le Tribunal. Un tel moyen doit donc être considéré comme irrecevable au stade du pourvoi (voir arrêt du 29 septembre 2011, Elf Aquitaine/Commission, C‑521/09 P, non encore publié au Recueil, point 35). | 32. Those financial services are, therefore, not covered by the wording of the Directive and, in the light of its precise and exhaustive character, there is nothing to support an interpretation that the Directive extends to situations which do not in fact fall within its scope. | 0 |
12,045 | 24. Secondly, it must be pointed out that, in accordance with the case-law of the Court, Article 2(6) of Directive 89/665, the content of which is identical to that of Article 2(6) of Directive 92/13, cannot affect an action brought under Article 226 EC (Case C‑503/04 Commission v Germany [2007] ECR I‑6153, paragraph 34). Those directives, by requiring the Member States to take the measures necessary to ensure that decisions taken by the contracting authorities may be reviewed effectively, cannot be regarded as also regulating the relationship between the Member States and the Community and thus affecting the application of Article 226 EC (see, to that effect, Case C‑275/08 Commission v Germany [2009] ECR I‑0000, paragraphs 33 and 35). | 65. In the third situation described, a regional or local authority adopts, in the exercise of sufficiently autonomous powers in relation to the central power, a tax rate lower than the national rate and which is applicable only to undertakings present in the territory within its competence. | 0 |
12,046 | 38. With a view to ensuring that that objective of free use is fully met, the Court has stated that, in order for OHIM to refuse to register a sign on the basis of Article 7(1)(c) of Regulation No 40/94, it is not necessary that the sign in question actually be in use at the time of the application for registration in a way that is descriptive. It is sufficient that the sign could be used for such purposes ( OHIM v Wrigley , paragraph 32; Campina Melkunie , paragraph 38; and the order of 5 February 2010 in Case C-80/09 P Mergel and Others v OHIM , paragraph 37). | 34. Il importe de rappeler qu’il résulte des articles 225 CE et 58, premier alinéa, du statut de la Cour de justice que le Tribunal est seul compétent, d’une part, pour constater les faits, sauf dans le cas où l’inexactitude matérielle de ses constatations résulterait des pièces du dossier qui lui ont été soumises, et, d’autre part, pour apprécier ces faits. Lorsque le Tribunal a constaté ou apprécié les faits, la Cour est compétente pour exercer, en vertu de l’article 225 CE, un contrôle sur la qualification juridique de ces faits et les conséquences de droit qui en ont été tirées par le Tribunal (arrêts du 6 avril 2006, General Motors/Commission, C‑551/03 P, Rec. p. I‑3173, point 51, et du 29 mars 2011, ThyssenKrupp Nirosta/Commission, C‑352/09 P, non encore publié au Recueil, point 179). | 0 |
12,047 | 42. In the procedure established by Article 267 TFEU providing for cooperation between national courts and the Court of Justice, it is for the Court to provide the national court with an answer which will be of use to it and enable it to determine the case before it. In that light, the Court may have to reformulate the questions referred to it (see, inter alia, Case C‑334/95 Krüger [1997] ECR I‑4517, paragraphs 22 and 23, and Case C‑243/09 Fuß [2010] ECR I‑9849, paragraph 39 and the case-law cited). To that end, the Court may extract from all the information provided by the national court, in particular from the grounds of the decision to make the reference, the legislation and the principles of European Union law that require interpretation in view of the subject-matter of the dispute in the main proceedings (see, to that effect, inter alia, Case 83/78 Redmond [1978] ECR 2347, paragraph 26; Case C‑56/01 Inizan [2003] ECR I‑12403, paragraph 34; and Fuß , paragraph 40). | 38 CONTRARY TO WHAT THE APPLICANTS MAINTAIN , A DECISION ORDERING AN UNDERTAKING TO SUBMIT TO AN INVESTIGATION IS A FORM OF PREPARATORY INQUIRY AND AS SUCH , MUST BE REGARDED AS A STRAIGHTFORWARD MEASURE OF MANAGEMENT . THAT IS TRUE EVEN IF THE UNDERTAKINGS ARE OPPOSED TO THE INVESTIGATION . THE POWER CONFERRED ON THE COMMISSION BY ARTICLE 14 ( 3 ) OF REGULATION NO 17 IS EXERCISED PRECISELY AND ABOVE ALL WHEN THE COMMISSION EXPECTS THAT THE UNDERTAKINGS WILL NOT SUBMIT VOLUNTARILY TO AN INVESTIGATION .
| 0 |
12,048 | Il convient également de rappeler que l’existence d’un manquement doit être appréciée en fonction de la situation de l’État
membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé (voir, notamment, arrêt Commission/Hongrie, C‑288/12,
EU:C:2014:237, point 29). | 42. Ensuite, ces deux dispositions poursuivent des objectifs différents. | 0 |
12,049 | 55. As regards length of service, which is the subject of specific appraisal when the fourth question is answered (see, in particular, paragraphs 61 to 65 of this judgment), it need only be pointed out here that although, as the Advocate General observes in point 50 of her Opinion, length of service goes hand in hand with experience and generally enables workers to perform their tasks better, the objectivity of such a criterion depends on all the circumstances in each individual case (see, to this effect, Case C-184/89 Nimz [1991] ECR I-297, paragraph 14, Gerster , cited above, paragraph 39, and Kording , cited above, paragraph 23). | 23. It therefore follows that all navigation activity for commercial purposes comes within the scope of the exemption from the harmonised excise duty provided for in the first paragraph of Article 8(1)(c) of Directive 92/81. | 0 |
12,050 | 40
Indeed, under Article 24 of Regulation No 207/2009, which is in Section 4, headed ‘EU trade marks as objects of property’, applications for registration of EU trade marks can be the subject of various types of legal acts, such as a transfer, the creation of rights in rem, or licences, which possess the common feature that their purpose or effect is to create or transfer a right in respect of the trade mark concerned (see, to this effect, judgment of 4 February 2016 in Hassan, C‑163/15, EU:C:2016:71, paragraph 21). | 24 None the less, the mere fact that a product does not wholly conform to the requirements laid down in national legislation on the composition of certain foodstuffs with a particular denomination does not mean that its marketing can be prohibited. | 0 |
12,051 | 20 The rights referred to in Article 93(1) of the regulation relate, however, in accordance with the wording of that article, only to social security benefits payable as a result of an injury which has occurred in the territory of another Member State (see the judgment in Case 72/76 Landesversicherungsanstalt Rheinland-Pfalz v Toepfer [1977] ECR 271, paragraphs 13 to 15). Since LB in its observations expressed doubt as to whether those rights could relate to benefits intended to cover costs such as the costs of Miss Leipelt' s hospital treatment in Denmark and the transport from Denmark to Germany, it must be stated that the benefits referred to in Article 93(1) include benefits intended to cover costs, such as hospital or transport costs, incurred in a Member State other than that in which the institution responsible is established. | 72. In that regard, the persons to whom such devices are made available are rightly presumed to benefit fully from the making available of those devices, that is to say, that they are deemed to take full advantage of the functions associated therewith, including copying. It follows that the fact that those devices are capable of producing copies is sufficient in itself to justify the application of the levy to the persons concerned (see, to that effect, judgment in Padawan , C‑467/08, EU:C:2010:620, paragraphs 55 and 56). | 0 |
12,052 | 41. It must be noted that the Member States may limit the right of deduction of VAT only in the cases expressly provided for in Directive 2006/112 (see, by analogy, Case 50/87 Commission v France [1988] ECR 4797, paragraphs 16 and 17; Case C‑97/90 Lennartz [1991] ECR I‑3795, paragraph 27; and Case C-37/95 Ghent Coal Terminal [1998] ECR I-1, paragraph 16). | 74. The IACS has the objective, in accordance with the seventh and ninth recitals in the preamble to Regulation No 3887/92, of monitoring effectively compliance with the provisions on Community aid and of adopting provisions which prevent and penalise irregularities and fraud effectively (see, to that effect, Case C‑354/95 National Farmers’ Union and Others [1997] ECR I‑4559, paragraph 51; Case C‑63/00 Schilling and Nehring [2002] ECR I‑4483, paragraph 25; and Case C‑295/02 Gerken [2004] ECR I‑6369, paragraph 41). | 0 |
12,053 | 27. In that regard, it is also apparent from case-law that the rules regarding equality of treatment between nationals and non-nationals prohibit not only overt discrimination by reason of nationality but also all covert forms of discrimination which, by the application of other distinguishing criteria, lead to the same result (see, inter alia, Case C‑29/95 Pastoors and Trans-Cap [1997] ECR I-285, paragraph 16; Case C‑224/00 Commission v Italy [2002] ECR I-2965, paragraph 15; and Case C‑28/04 Tod’s and Tod’s France [2005] ECR I‑5781, paragraph 19). | 24 However, as the Court held in its judgment in Joined Cases C-305/86 and C-160/87 Neotype v Commission and Council [1990] ECR I-2945, paragraphs 26 and 27, Yugoslavia cannot be regarded as a country which does not have a market economy . During the period under consideration, there was no general system for the fixing of prices in Yugoslavia, and in any event there was no such system in the electric motors sector . | 0 |
12,054 | 62
As regards, first, the principle of protection of legitimate expectations, in accordance with settled case-law, the right to rely on that principle presupposes that precise, unconditional and consistent assurances, originating from authorised, reliable sources, have been given to the person concerned by the competent authorities of the European Union. That right applies to any individual in a situation in which an institution, body or agency of the European Union, by giving that person precise assurances, has led him to entertain well-founded expectations (judgments of 16 December 2010, Kahla Thüringen Porzellan v Commission, C‑537/08 P, EU:C:2010:769, paragraph 63, and of 13 June 2013, HGA and Others v Commission, C‑630/11 P to C‑633/11 P, EU:C:2013:387, paragraph 132). | 80. Afin d’apprécier le bien-fondé dudit rejet, il convient de préciser les remèdes et voies de recours ouverts à la partie concernée en cas de violation dudit principe. | 0 |
12,055 | 58
Lastly, it must be emphasised that a refusal of the right to deduct in circumstances characterising the existence of tax evasion on the part of the taxable person seeking to benefit from that right cannot be considered contrary to the principle of fiscal neutrality, since that principle cannot legitimately be invoked by a taxable person who has intentionally participated in tax evasion and who has jeopardised the operation of the common system of VAT (see, by analogy, judgment of 7 December 2010 in R., C‑285/09, EU:C:2010:742, paragraphs 51 and 54 and, to that effect, judgment of 18 December 2014 in Schoenimport ‘Italmoda’ Mariano Previti and Others, C‑131/13, C‑163/13 and C‑164/13, EU:C:2014:2455, paragraph 48). | 54. Furthermore, the finding in paragraph 51 of the present judgment is not called into question by the principles of fiscal neutrality or legal certainty, or by the principle of the protection of legitimate expectations. Those principles cannot legitimately be invoked by a taxable person who has intentionally participated in tax evasion and who has jeopardised the operation of the common system of VAT. | 1 |
12,056 | 23. As regards verbal expressions which consist of a combination of elements, the Court has made it clear that the descriptive character of a mark may be assessed, in part, in relation to each of those elements, taken separately, but must, in any event, also be established in relation to the whole which they comprise (see, to that effect, Case C‑273/05 P OHIM v Celltech R & D [2007] ECR I‑2883, paragraphs 76 and 79 and the case-law cited). | 394. The Commission has a discretion in that regard, as may be seen from the very wording of that point and, in particular, from the introductory words ‘Such cases may include …’. | 0 |
12,057 | 19. In that context, the Court has already had occasion to state that the expression ‘paid annual leave’ in Article 7(1) of Directive 2003/88 means that, for the duration of ‘annual leave’ within the meaning of that directive, remuneration must be maintained and that, in other words, workers must receive their normal remuneration for that period of rest (see Joined Cases C‑131/04 and C‑257/04 Robinson-Steele and Others [2006] ECR I‑2531, paragraph 50, and Schultz-Hoff and Stringer and Others , paragraph 58). | 34 The answer to the first question must therefore be that a taxable person who acquires a capital item in order to use it for both business and private purposes may retain it wholly within his private assets and thereby exclude it entirely from the system of VAT.
The second question
Arguments of the parties | 0 |
12,058 | 70
Observance of that principle is binding on the General Court not only in the exercise of its review of the legality of the Commission’s decision imposing fines but also in the exercise of its unlimited jurisdiction. When the amount of the fines imposed is determined, the exercise of such jurisdiction cannot result in discrimination between undertakings which have participated in an agreement or concerted practice contrary to Article 101(1) TFEU (see, to that effect, judgment of 18 December 2014, Commission v Parker Hannifin Manufacturing and Parker-Hannifin, C‑434/13 P, EU:C:2014:2456, paragraph 77). | 77. In addition, as the Advocate General pointed out in point 113 of his Opinion, the General Court is bound, when exercising its unlimited jurisdiction, by certain requirements. Those requirements include the duty to state reasons, by which it is bound in accordance with Article 36 of the Statute of the Court, applicable to the General Court under the first paragraph of Article 53 of the Statute, and the principle of equal treatment. When the amount of the fine imposed on them is determined, the exercise of unlimited jurisdiction cannot result in discrimination between undertakings which have participated in an infringement of the competition rules ( Sarrió v Commission , C‑291/98 P, EU:C:2000:631, paragraph 97). | 1 |
12,059 | 30
Given that a public authority has the possibility of performing the tasks conferred on it in the public interest by using its own administrative, technical and other resources, without being obliged to call on outside entities not forming part of its own departments (see, to that effect, judgment of 11 January 2005, Stadt Halle and RPL Lochau, C‑26/03, EU:C:2005:5, paragraph 48), the Court justified the recognition of the exception for so-called ‘in-house’ awards, by the existence, in such a case, of a specific internal link between the contracting authority and the contractor, even if the latter is an entirely separate legal entity (see, to that effect, judgment of 8 May 2014, Datenlotsen Informationssysteme, C‑15/13, EU:C:2014:303, paragraph 29). In such cases, it may be considered that the contracting authority, in actual fact, uses its own resources (see, to that effect, judgment of 8 May 2014, Datenlotsen Informationssysteme, C‑15/13, EU:C:2014:303, paragraph 25) and that the contractor is almost part of its internal departments. | 55. As regards the argument which the German Government derives from the encouragement of recruitment, it is for the Member States to choose the measures capable of achieving the aims which they pursue in employment matters. The Court has recognised that the Member States have a broad margin of discretion in exercising that power (see Seymour-Smith and Perez , paragraph 74). | 0 |
12,060 | 38
It follows that, at the stage of adoption and implementation by the Member States of the emergency measures referred to in Article 34 of Regulation No 1829/2003, as long as no decision has been adopted in that regard at Union level, the national courts before which actions have been brought to test the lawfulness of such measures have jurisdiction to assess the lawfulness of those measures, having regard to the substantive conditions provided for in Article 34 of Regulation No 1829/2003 and the procedural conditions laid down in Article 54 of Regulation No 178/2002, whilst the uniformity of EU law may be ensured by the Court of Justice under the preliminary ruling procedure since, if a national court has doubts as to the interpretation of a provision of EU law, it may, or must, in accordance with the second and third paragraphs of Article 267 TFEU, refer a question to the Court for a preliminary ruling (judgment of 8 September 2011, Monsanto and Others, C‑58/10 to C‑68/10, EU:C:2011:553, paragraph 79 and the case-law cited). | 19. That argument cannot be accepted. | 0 |
12,061 | 19. In that regard, it should be noted that, in proceedings brought under Article 234 EC, it is not for the Court to rule on the compatibility of national rules with provisions of Community law (see, inter alia, Case C-130/93 Lamaire [1994] ECR I-3215, paragraph 10, and Case C-506/04 Wilson [2006] ECR I-8613, paragraph 34). Furthermore, under the system of judicial cooperation established by that article, the interpretation of national rules is a matter for the courts of the Member States and not for the Court of Justice (see, inter alia, Case C-37/92 Vanacker and Lesage [1993] ECR I-4947, paragraph 7, and Wilson , paragraph 34). | 7 The reply to this part of the question must be that, under the system of judicial cooperation established by Article 177 of the Treaty, the interpretation of national rules is a matter for the national courts and not for the Court of Justice, even though it has been consistently held that where national rules have been adopted in order to implement a Community directive, those courts are required to interpret their national law in the light of the wording and the purpose of the directive (see Case 80/86 Criminal proceedings against Kolpinghuis Nijmegen [1987] ECR 3969). | 1 |
12,062 | 63. First, such an analysis of item 16.1, interpreting it as requiring merely a subsequent check that the packaging bears an appropriate origin mark, is contrary to the purpose of that item, which requires actual performance of that marking requirement. Second, the inspector responsible for issuing the phytosanitary certificate in that other country is not in the same situation as his counterpart in the country of origin for the purpose of detecting any falsification of the origin mark designed to derive improper advantage from a satisfactory phytosanitary finding as to the country of origin, inasmuch as he will be able to act on the basis only of invoices or transport or dispatch documents. Finally, the cooperation which the competent authorities of the importing Member State build up with those of a non-member country other than the country from which the imported plants originate cannot establish itself under conditions as satisfactory as in the case of direct cooperation with the competent authorities of the country of origin. Effective cooperation with the latter authorities is especially important, particularly in the case of contamination (see, to this effect, Case C-432/92 Anastasiou and Others , paragraph 63). | 29 It is therefore for the national court to verify whether application of that convention would in practice be more or less advantageous for the workers concerned than application of the regulation. In the former case, by way of exception and in accordance with the principle stated in the Rönfeldt judgment cited above, the rules laid down by the convention should be applied. In the latter case, it is the rules laid down by the regulation, as interpreted by the Court, that must be applied. | 0 |
12,063 | 33. In the application of Article 110 TFEU, and in particular in the comparison of the taxes applicable to imported second-hand cars with those applicable to second-hand cars which are already on national territory, it is necessary to have regard not only to the rate of tax but also to the basis of assessment and the detailed rules for levying the tax in question (see, to that effect, judgments in Commission v Denmark , C‑47/88, EU:C:1990:449, paragraph 18; Nunes Tadeu , C‑345/93, EU:C:1995:66, paragraph 12; and Commission v Greece , C‑74/06, EU:C:2007:534, paragraph 27). | 44 Maintaining the good reputation of the national financial sector may therefore constitute an imperative reason of public interest capable of justifying restrictions on the freedom to provide financial services. | 0 |
12,064 | 45. In accordance with settled case-law, discrimination in fiscal matters can arise only through the application of different rules to comparable situations or the application of the same rule to different situations (see Case C‑279/93 Schumacker [1995] ECR I‑225, paragraph 30; Case C‑383/05 Talotta [2007] ECR I‑2555, paragraph 18; and Case C‑182/06 Lakebrink and Peters-Lakebrink [2007] ECR I‑6705, paragraph 27). Accordingly, a difference in treatment between two categories of taxpayer may be categorised as discrimination within the meaning of the Treaty provided that the situations of those categories of taxpayer are comparable in the light of the taxation rules concerned (Case C‑253/09 Commission v Hungary [2011] ECR I‑12391, paragraph 51). | 52
Having regard to the foregoing, it is not necessary that the option of reopening the procedure should be expressly provided for by the applicable legislation in order that the institutions which adopted an act annulled or declared invalid may avail themselves of it. The Court has, furthermore, already been able to find, without referring to a specific legal basis, that such an option was available to them following a judgment annulling a regulation imposing anti-dumping duties (see, to that effect, the judgment in Industrie des poudres sphériques v Council, C‑458/98 P, EU:C:2000:531, paragraphs 84 and 94). | 0 |
12,065 | 40. In that regard, it follows from the case-law that a service may be regarded as ancillary to a principal service if it does not constitute an end in itself, but a means of better enjoying the supplier’s principal service (see Commission v France , paragraph 27; Dornier , paragraph 34; Ygeia , paragraph 19; and Case C‑434/05 Horizon College [2007] ECR I-4793, paragraph 29, and the case-law cited). As regards medical services, the Court has stated that, taking account of the objective pursued by the exemption provided for in Article 13A(1)(b) of the Sixth Directive, only the supply of services which are logically part of the provision of hospital and medical-care services, and which constitute an indispensable stage in the process of the supply of those services to achieve their therapeutic objectives, is capable of amounting to ‘closely related activities’ within the meaning of that provision (see, to that effect, Ygeia , paragraph 25). | Par ailleurs, la Cour a jugé que ce pouvoir d’appréciation du Tribunal se concilie avec le droit à un procès équitable garanti à l’article 6 de la CEDH, désormais inscrit à l’article 47 de la charte des droits fondamentaux de l’Union européenne (ci-après la « Charte »). Il ressort en effet de la jurisprudence de la Cour que le droit à un procès équitable ne reconnaît pas à l’accusé un droit absolu d’obtenir la comparution de témoins devant un tribunal et qu’il incombe en principe au juge de décider de la nécessité ou de l’opportunité de citer un témoin. Le droit à un procès équitable n’impose pas la convocation de tout témoin, mais vise une complète égalité des armes assurant que la procédure litigieuse, considérée dans son ensemble, a offert à l’accusé une occasion adéquate et suffisante de contester les soupçons qui pesaient sur lui (arrêt du 19 décembre 2013, Siemens e.a./Commission, C‑239/11 P, C‑489/11 P et C‑498/11 P, non publié, EU:C:2013:866, points 324 et 325). | 0 |
12,066 | 21 Moreover, contrary to the Danish Government's argument that the prohibition on keeping certain bees on the island of Læsø must be regarded as a regulation on selling arrangements within the meaning of the judgment in Joined Cases C-267/91 and C-268/91 Keck and Mithouard [1993] ECR I-6097, this Court finds, on the contrary, that the legislation in question concerns the intrinsic characteristics of the bees. In those circumstances, its application to the facts of the case cannot be a matter of a selling arrangement within the meaning of the judgment in Keck and Mithouard (Case C-368/95 Familiapress v Heinrich Bauer Verlag [1997] ECR I-3689, paragraph 11). | 21 It must be emphasized that the invalidity of the regulation which suspended the advance fixing implies that Cargill BV is entitled to be placed in the same situation as that which would have obtained if the advance fixing had not been suspended . As regards Commission Regulation No 735/85 which, according to the parties, contains a material error, it must be deemed to be valid until such time as it is declared invalid . The question of the validity of the latter regulation has not been raised in these proceedings . | 0 |
12,067 | 34. As regards the question whether national legislation falls within the scope of one or other of the freedoms of movement, it is clear from what is now well established case-law that the purpose of the legislation concerned must be taken into consideration (see, to this effect, Case C‑196/04 Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I‑7995, paragraphs 31 to 33; Case C‑452/04 Fidium Finanz [2006] ECR I‑9521, paragraphs 34 and 44 to 49; Case C‑374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I‑11673, paragraphs 37 and 38; Test Claimants in the FII Group Litigation , paragraph 36; and Case C‑524/04 Test Claimants in the Thin Cap Group Litigation [2007] ECR I‑2107, paragraphs 26 to 34). | 109 Thus, by confining itself to ordering the sequestration of the illegal tip and prosecuting the operator of that tip, the Italian Republic did not satisfy the specific obligation imposed on it by Article 8 of the amended directive. | 0 |
12,068 | 41. According to the wording of the second and third subparagraphs respectively of Article 4(3) TEU, the Member States inter alia ‘shall take any appropriate measure, general or particular, to ensure fulfilment of the obligations arising out of the Treaties or resulting from the acts of the institutions of the Union’ and ‘shall … refrain from any measure which could jeopardise the attainment of the Union’s objectives’, including those pursued by directives (see Case C‑61/11 PPU El Dridi [2011] ECR I‑3015, paragraph 56, and Kelly , paragraph 36). | 26. Therefore, before the adoption of Regulation No 2988/95, in the absence of provisions of Community law, disputes concerning the recovery of amounts wrongly paid under Community law had to be decided by national courts in application of their own domestic law, subject nevertheless to the limits imposed by Community law, on the basis that the rules and procedures laid down by domestic law were not permitted to have the effect of making it in practice impossible or excessively difficult to recover the aid not due and that domestic law had to be applied in a manner which was not discriminatory as compared to procedures for deciding similar national disputes (Case C-336/00 Huber [2002] ECR I-7699, paragraph 55 and the case-law cited). | 0 |
12,069 | 51. It follows that it is not open to Member States to make the exercise of the right to deduct VAT dependent on compliance with conditions relating to the content of invoices which are not expressly laid down by the provisions of Directive 2006/112. That interpretation is supported by Article 273 thereof, which provides, first, that Member States may impose obligations which they deem necessary to ensure the correct collection of VAT and to prevent evasion, but, second, that that option may not be relied upon in order to impose additional invoicing obligations over and above those laid down by, inter alia, Article 226 of that directive (see Pannon Gép Centrum , paragraph 41, and Polski Trawertyn , paragraph 42). | 55
In addition, the Court has held that that limitation period helps to reinforce the legal certainty of the economic operators by preventing the limitation period of legal proceedings in respect of an irregularity from being extended indefinitely by repeated interrupting acts (see, to that effect, judgment of 11 June 2015, Pfeifer & Langen, C‑52/14, EU:C:2015:381, paragraph 64). | 0 |
12,070 | 34. Furthermore, it follows from the Court’s case-law, first, that in the light of its objectives clause 8(3) of the framework agreement cannot be interpreted restrictively ( Angelidaki and Others , paragraph 113) and, secondly, that the existence of a ‘reduction’ for the purposes of clause 8(3) of the framework agreement must be considered in relation to the whole of a Member State’s domestic law relating to the protection of workers in the context of fixed-term employment contracts ( Angelidaki and Others , paragraph 120). | À cet égard, il convient de relever que le champ d’application des exonérations figurant à l’article 132, paragraphe 1, sous
b), g) à i) et l) à n), de la directive 2006/112 est défini non seulement au regard du contenu des opérations visées, mais
également en fonction de certaines caractéristiques que doivent remplir les prestataires (arrêt Bridport and West Dorset Golf
Club, C‑495/12, EU:C:2013:861, point 36). | 0 |
12,071 | 89
As regards, first, Article 107 TFEU, it is settled case-law that classification as State aid, for the purposes of that provision, requires all the following conditions to be fulfilled. First, there must be intervention by the State or through State resources. Secondly, the intervention must be liable to affect trade between Member States. Thirdly, it must confer an advantage on the recipient. Fourthly, it must distort or threaten to distort competition (see, inter alia, judgments of 10 June 2010, Fallimento Traghetti del Mediterraneo, C‑140/09, EU:C:2010:335, paragraph 31, and of 29 March 2012, 3M Italia, C‑417/10, EU:C:2012:184, paragraph 37). | 45. En ce qui concerne, en premier lieu, l’exception d’irrecevabilité tirée de ce que la Cour ne serait pas compétente pour apprécier l’étendue de la réparation du dommage subi par M me Girardot, il convient de rappeler que, selon une jurisprudence constante, lorsque le Tribunal a constaté l’existence d’un dommage, il est seul compétent pour apprécier, dans les limites de la demande, le mode et l’étendue de la réparation de ce dommage, sous réserve que, afin que la Cour puisse exercer son contrôle juridictionnel sur les arrêts du Tribunal, ceux-ci soient suffisamment motivés et, s’agissant de l’évaluation d’un préjudice, qu’ils indiquent les critères pris en compte aux fins de la détermination du montant retenu (voir, en ce sens, arrêts du 1 er juin 1994, Commission/Brazzelli Lualdi e.a., C‑136/92 P, Rec. p. I‑1981, point 66; du 14 mai 1998, Conseil/de Nil et Impens, C‑259/96 P, Rec. p. I‑2915, points 32 et 33; du 9 septembre 1999, Lucaccioni/Commission, C‑257/98 P, Rec. p. I‑5251, points 34 et 35, ainsi que ordonnance du 14 décembre 2006, Meister/OHMI, C-12/05 P, non publiée au Recueil, point 82). | 0 |
12,072 | 50. While the Court of Justice has concluded from this that it is permissible, for the determination of the fine, to take into account both the undertaking’s overall turnover, which is an indication of the size of the undertaking and its economic strength, and that part of the turnover which derives from the goods which are the subject of the infringement and which therefore is capable of giving an indication of the scale of the infringement, it has nevertheless recognised that the overall turnover of an undertaking gives only an approximate and imperfect indication of the size of that undertaking ( Musique Diffusion française and Others v Commission , paragraph 121; Case C‑185/95 P Baustahlgewebe v Commission [1998] ECR I‑8417, paragraph 139; Joined Cases C‑189/02 P, C‑202/02 P, C‑205/02 P to C‑208/02 P and C‑213/02 P Dansk Rørindustri and Others v Commission [2005] ECR I‑5425, paragraph 243; Case C‑397/03 P Archer Daniels Midland and Archer Daniels Midland Ingredients v Commission [2006] ECR I‑4429, paragraph 100; and Case C‑510/06 P Archer Daniels Midland v Commission [2009] ECR I‑1843, paragraph 74). | 7 THE GRINDING OF A RAW MATERIAL SUCH AS RAW CASEIN TO VARIOUS DEGREES OF FINENESS CANNOT BE CONSIDERED AS A PROCESS OR OPERATION FOR THE PURPOSES OF ARTICLE 5 OF REGULATION NO 802/68 , BECAUSE THE ONLY EFFECT OF DOING SO IS TO CHANGE THE CONSISTENCY OF THE PRODUCT AND ITS PRESENTATION FOR THE PURPOSES OF ITS LATER USE ; IT DOES NOT BRING ABOUT A SIGNIFICANT QUALITATIVE CHANGE IN THE RAW MATERIAL .
FURTHERMORE , THE QUALITY CONTROL BY GRADING TO WHICH THE GROUND PRODUCT IS SUBJECTED AND THE MANNER IN WHICH IT IS PACKAGED RELATE ONLY TO THE REQUIREMENTS FOR MARKETING THE PRODUCT AND DO NOT AFFECT ITS SUBSTANTIAL PROPERTIES .
| 0 |
12,073 | 34
For the purposes of such an assessment, account has to be taken of several complementary criteria, which are not autonomous and are interdependent. Since those criteria may, in different situations, be present to widely varying degrees, they must be applied both individually and in their interaction with one another (judgments of 15 March 2012, SCF, C‑135/10, EU:C:2012:140, paragraph 79; 15 March 2012, Phonographic Performance (Ireland), C‑162/10, EU:C:2012:141, paragraph 30; and 31 May 2016, Reha Training, C‑117/15, EU:C:2016:379, paragraph 35). | 77 In arriving at that conclusion the Court first reiterated that the concept of pay, within the meaning of the second paragraph of Article 119, comprises any consideration, whether in cash or in kind, whether immediate or future, provided that the worker receives it, albeit indirectly, from his employer in respect of his employment (paragraph 28). | 0 |
12,074 | 31. The Court has held before that customs duties and charges having equivalent effect are prohibited regardless of the purpose for which they were introduced and the destination of the revenue from them (Case 24/68 Commission v Italy [1969] ECR 193, paragraph 7, and Simitzi , paragraph 14). None the less, the Court has accepted that a charge which represents payment for a service actually rendered to an economic operator, of an amount in proportion to that service, does not constitute a charge having an effect equivalent to a customs duty (Case 63/74 Cadsky [1975] ECR 281, paragraph 8; Case 158/82 Commission v Denmark [1983] ECR 3573, paragraph 19; and CRT France International , paragraph 17). | 44. The legislature thus established, at Community level and in a uniform manner, the uses of mineral oils which give rise to the levy of excise duty and which thus constitute the chargeable event. In so doing, it sought to avoid situations in which mineral oils subject to excise duty vary from one Member State to another according to their use, which would be such as to give rise to distortions of competition in intra-Community trade, the very distortions which the system of Community harmonisation seeks to counter (see paragraph 39 of this judgment). | 0 |
12,075 | 38. Inasmuch as it establishes an exception to the general rule, Article 10(a) of Directive 80/987 must be construed narrowly. In addition, it must be interpreted in a way which is compatible with the social purpose of that directive, which is to guarantee employees a minimum level of Community protection in the event of the employer ' s insolvency through payment of outstanding claims resulting from contracts of employment or employment relationships and relating to pay for a specific period (Case C-373/95 Maso and Others [1997] ECR I-4051, paragraph 56; Case C-125/97 Regeling [1998] ECR I-4493, paragraph 20, and Case C-441/99 Gharehveran [2001] ECR I-7687, paragraph 26). | 16 It is therefore appropriate to state, without even having to ascertain whether the Decision is of direct concern to the applicants, that, since it is not of individual concern to them, their action for annulment must be dismissed as inadmissible.
Admissibility of the action brought by the Federation | 0 |
12,076 | 46. That interpretation is not weakened by the judgments in Heininger and Schulte or in Case C‑229/04 Crailsheimer Volksbank [2005] ECR I‑9273. It can be seen from paragraphs 16 and 18 of Heininger , paragraph 26 of Schulte and paragraph 24 of Crailsheimer Volksbank that the interpretation of the doorstep selling directive provided by the Court in those judgments concerns loan contracts which had not been fully performed. However, that is not the position in the case before the referring court. | 38
A finding of an abusive practice requires a combination of objective and subjective elements (see judgment of 13 March 2014 in SICES and Others, C‑155/13, EU:C:2014:145, paragraph 31). | 0 |
12,077 | 75 It is therefore necessary to determine whether the national rules at issue in the main proceedings can actually be justified in the light of such overriding reasons and, in such a case, in accordance with settled case-law, to make sure that they do not exceed what is objectively necessary for that purpose and that the same result cannot be achieved by less restrictive rules (Case 205/84 Commission v Germany [1986] ECR 3755, paragraphs 27 and 29; Case C-180/89 Commission v Italy [1991] ECR I-709, paragraphs 17 and 18; and Case C-106/91 Ramrath [1992] ECR I-3351, paragraphs 30 and 31).
The prior authorisation requirement | 49. Moreover, that article provides in paragraph 8 for an autonomous procedure under which the possible problem of conflicting judgments in the matter may be resolved (see, to that effect, judgments in Rinau , C‑195/08 PPU, EU:C:2008:406, paragraph 63, and Povse , C‑211/10 PPU, EU:C:2010:400, paragraph 56). | 0 |
12,078 | 46. Thus, by adopting the BerlBesÜG, the national legislature reformed the system for the remuneration of Land Berlin civil servants and judges. That law provided, in order to ensure that the acquired rights of existing judges are maintained, a transitional derogation in their regard, whereby a step or transitional step was immediately allocated to such judges (see, to that effect, judgment in Specht and Others , C‑501/12 to C‑506/12, C‑540/12 and C‑541/12, EU:C:2014:2005, paragraphs 72 and 73). | 21. First of all, provisions granting relief from customs duties are to be interpreted according to their terms (see, by analogy, Joined Cases C-47/95 to C-50/95, C‑60/95, C-81/95, C-92/95 and C-148/95 Olasagasti and Others [1996] ECR I‑6579, paragraph 20). | 0 |
12,079 | 35. It should be noted that, although direct taxation falls within the competence of the Member States, they must none the less exercise that competence consistently with Community law (see, in particular, Case C‑150/04 Commission v Denmark [2007] ECR I‑0000, paragraph 34 and the case‑law cited). | 58. Nevertheless, as Article 30 EC provides, the provisions of Article 28 EC do not preclude prohibitions or restrictions on imports, exports or goods in transit justified inter alia on grounds of protection of the health and life of humans. | 0 |
12,080 | 61
Taking into consideration how difficult it is for the Council to produce evidence because of the state of war that prevails in Syria, the Council discharges the burden of proof that lies on it if it presents to the Courts of the European Union a set of indicia sufficiently specific, precise and consistent to establish that there is a sufficient link between the person subject to a measure freezing his funds and the Syrian regime (see, to that effect, the judgments in Anbouba v Council, C‑630/13 P, EU:C:2015:247, paragraph 53, and Anbouba v Council, C‑605/13 P, EU:C:2015:248, paragraph 52). | 21. The questions referred must be answered in the light of all the provisions of the Treaty and of secondary legislation which may be relevant to the problem (see, to that effect, judgments in Mutsch , 137/84, EU:C:1985:335, paragraph 10, and van Putten and Others , C‑578/10 to C‑580/10, EU:C:2012:246, paragraph 24). | 0 |
12,081 | 41
The aim of that principle is to ensure a procedural balance between the parties to judicial proceedings, guaranteeing the equality of rights and obligations of those parties as regards, inter alia, the rules that govern the bringing of evidence and the adversarial hearing before the court (see, to that effect, judgment of 6 November 2012 in Otis and Others, C‑199/11, EU:C:2012:684, paragraphs 71 and 72) and also those parties’ rights to bring an action (judgment of 17 July 2014 in Sánchez Morcillo and Abril García, C‑169/14, EU:C:2014:2099, paragraphs 44, 48 and 49). | 42. As regards the question whether the Netherlands administrative practice may be justified on the basis of Article 36 of the Treaty, it is for the Member States, in the absence of harmonisation and to the extent that uncertainties continue to exist in the current state of scientific research, to decide on their intended level of protection of human health and life and on whether to require prior authorisation for the marketing of foodstuffs, always taking into account the requirements of the free movement of goods within the Community (see Sandoz , paragraph 16; Commission v Denmark , paragraph 42; and Commission v France , paragraph 49). | 0 |
12,082 | 92. To that end, the FEU Treaty has established, by Articles 263 and 277, on the one hand, and Article 267, on the other, a complete system of legal remedies and procedures designed to ensure judicial review of the legality of European Union acts, and has entrusted such review to the Courts of the European Union (see Case 294/83 Les Verts v Parliament [1986] ECR 1339, paragraph 23; Unión de Pequeños Agricultores v Council , paragraph 40; Reynolds Tobacco and Others v Commission , paragraph 80; and Case C‑59/11 Association Kokopelli [2012] ECR I‑0000, paragraph 34). | 112. Next, when such remuneration is agreed between the right holders concerned and the broadcasters in an auction, there is nothing to prevent the right holder from asking, at that time, for an amount which takes account of the actual audience and the potential audience both in the Member State of broadcast and in any other Member State in which the broadcasts including the protected subject-matter are also received. | 0 |
12,083 | 19. It follows that a Member State may not require the affixing of CE marking on a construction product not covered by Article 4(2) of Directive 89/106, originating from another Member State, in order for that product to be marketed on its territory. That Member State may subject the placing on the market of that construction product only to national provisions which comply with its obligations under the Treaty, in particular with the principle of the free movement of goods set out in Articles 34 TFEU and 36 TFEU (see Commission v Belgium , paragraph 34, and Ascafor and Asidac , paragraph 50). | 56. However, it must be observed in that regard, first, that the fact that that possibility was introduced by a law is not, in itself, decisive in order to conclude that the State acted in the exercise of State authority. | 0 |
12,084 | 25. It should be noted at the outset that, according to consistent case-law, the terms used to specify an exemption such as that set out in Article 13 of the Sixth Directive are to be interpreted strictly, since that exemption constitutes an exception to the general principle that VAT is to be levied on all goods and services supplied for consideration by a taxable person. Nevertheless, the interpretation of those terms must be consistent with the objectives pursued by those exemptions and comply with the requirements of the principle of fiscal neutrality inherent in the common system of VAT. Thus, the requirement of strict interpretation does not mean that the terms used to specify the exemptions referred to in Article 13 should be construed in such a way as to deprive the exemptions of their intended effect (see, to that effect, Case C‑445/05 Haderer [2007] ECR I‑4841, paragraph 18; Case C‑407/07 Stichting Centraal Begeleidingsorgaan voor de Intercollegiale Toetsing [2008] ECR–I0000, paragraph 30; and Case C‑357/07 TNT Post UK [2009] ECR I–0000, paragraph 31). | 49. C’est donc à bon droit que le Tribunal a jugé, au point 19 de l’arrêt attaqué, que le litige avait conservé son objet. | 0 |
12,085 | 60. The above interpretation is also confirmed by the case-law of the Court (see Eddline El-Yassini , paragraph 27, and Pokrzeptowicz-Meyer , paragraphs 21 and 22) relating to the principle of equal treatment as regards conditions of work laid down in the first paragraph of Article 40 of the Cooperation Agreement between the European Economic Community and the Kingdom of Morocco, signed in Rabat on 27 April 1976 and approved on behalf of the Community by Council Regulation (EEC) No 2211/78 of 26 September 1978 (OJ 1978 L 264, p. 1) and Article 37(1) of the Europe Agreement establishing an association between the European Communities and their Member States and the Republic of Poland, concluded and approved on behalf of the Communities by Decision 93/743/Euratom, ECSC, EC of the Council and the Commission of 13 December 1993 (OJ 1993 L 348, p. 1). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
12,086 | 56. Moreover, and as the Kingdom of Belgium points out, the fact that a Member State does not grant a non-resident certain tax advantages which it grants to a resident is not, as a rule, discriminatory, having regard to the objective differences between the situation of residents and that of non-residents, from the point of view both of the source of their income and of their personal ability to pay tax or their personal and family circumstances (see Schumacker , paragraph 34; Case C-234/01 Gerritse [2003] ECR I-5933, paragraph 44; and Wallentin , paragraph 16). | 50. En effet, sans nier l’importance du rôle essentiel qu’elles doivent pouvoir jouer pour atteindre un niveau élevé de protection des consommateurs au sein de l’Union européenne, il faut, néanmoins, constater qu’une action en cessation opposant une telle association à un professionnel n’est pas caractérisée par le déséquilibre qui existe dans le cadre d’un recours individuel impliquant un consommateur et son cocontractant professionnel. | 0 |
12,087 | 40. If those structures and the ground on which they stand cannot be classified as ‘buildings’ within the meaning of the first subparagraph of Article 12(2) of the VAT Directive, a distinction must be drawn depending on whether there are distinct supplies of land and of other elements or one single transaction consisting primarily of the supply of land (see, to that effect, Case C‑461/08 Don Bosco Onroerend Goed [2009] ECR I‑11079, paragraphs 35 to 38). It should also be ascertained whether the land in question falls within the definition of ‘building land’ in Article 12(3) of the VAT Directive. If so, the supplies would be taxable. If not, the supplies would be exempt in accordance with Article 135(1)(k) of the directive, subject to a possible right to opt for taxation. | 51. In the light of that context, the General Court was entitled to hold that Mr Anbouba’s position in Syrian economic life, his position as the president of SAPCO, his important functions within both Cham Holding and the Chamber of Commerce and Industry of Homs and his relations with a member of the family of President Bashar Al-Assad constituted a set of indicia sufficiently specific, precise and consistent to establish that he provided economic support for the Syrian regime. | 0 |
12,088 | 43
Further, according to the Court’s settled case-law, the considerations relating to transactions concerning transfers are also applicable to transactions concerning payments (see, to that effect, judgments of 5 June 1997, SDC, C‑2/95, EU:C:1997:278, paragraph 50, and of 28 July 2011, Nordea Pankki Suomi, C‑350/10, EU:C:2011:532, paragraph 26). | 32. It must therefore be given a uniform interpretation in the Community legal order (see, by analogy, Zino Davidoff and Levi Strauss , paragraphs 41 to 43). | 0 |
12,089 | 29. As for the question whether the contested Directive could legitimately be adopted on the basis of Article 31 EA, it is clear from settled case-law that the choice of legal basis for a measure must rest on objective factors that are amenable to judicial review; these include the purpose and content of that measure (see, inter alia, judgments in Parliament v Council , EU:C:1991:373, paragraph 9; Parliament v Council , C‑130/10, EU:C:2012:472, paragraph 42; Commission v Council , C‑137/12, EU:C:2013:675, paragraph 52; and Commission v Parliament and Council , C‑43/12, EU:C:2014:298, paragraph 29). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
12,090 | 63
In this connection, it must be observed that, in the context of a review by the Courts of the European Union of complex economic assessments made by the Commission in the field of State aid, it is not for those Courts to substitute their own economic assessment for that of the Commission (judgments of 24 January 2013, Frucona Košice v Commission, C‑73/11 P, EU:C:2013:32, paragraph 75, and of 21 March 2013, Commission v Buczek Automotive, C‑405/11 P, not published, EU:C:2013:186, paragraph 49). | 56
According to Article 8(4) of the Access Directive, obligations imposed in accordance with that article must be based on the nature of the problem identified, proportionate and justified in the light of the objectives laid down in Article 8 of the Framework Directive, and those obligations may be imposed only following consultation in accordance with Articles 6 and 7 of the Framework Directive (see, in relation to the Access Directive and the Framework Directive, as amended by Directive 2009/140, judgment in KPN, C‑85/14, EU:C:2015:610, paragraph 47). | 0 |
12,091 | 28. The Court has also held that the fact that the marketability of a product in ‘normal conditions’ is an aspect inherent in the concept of ‘sound and fair marketable quality’ is indeed clearly apparent from the rules relating to export refunds for agricultural products inasmuch as, from Regulation No 1041/67 onwards, all the relevant regulations have adopted the concept of ‘sound and fair marketable quality’ as well as the criterion of the product’s marketability ‘in normal conditions’. As regards Regulation No 3665/87, it is the ninth recital which refers to that requirement (see SEPA , paragraphs 23 and 26, and Fleisch-Winter , paragraph 21). | 36 A condition such as the employment of long-term unemployed persons is an additional specific condition and must therefore be mentioned in the notice, so that contractors may become aware of its existence . | 0 |
12,092 | 30. It follows from the foregoing that Member States are required to subject plant protection products which are intended to be imported into their territory as parallel imports to an examination procedure, which can, as in the case before the national court, take the form of a ‘simplified’ procedure. The purpose of such a simplified parallel import authorisation procedure is to verify whether the product to be imported requires a marketing authorisation or whether it should be treated as already having been authorised in the importing Member State. It is for the competent authorities of the importing Member State to examine, when requested by the parties concerned, whether they can allow the product in question to have the benefit of a marketing authorisation issued in favour of a plant protection product already on the market of that State (see, to that effect, judgments in Escalier and Bonnarel , EU:C:2007:659, paragraph 32, and Commission v France , EU:C:2008:104, paragraph 37). | 19. Il convient d’emblée de rappeler que la sixième directive et la directive 2006/112 établissent un système commun de TVA fondé, notamment, sur une définition uniforme des opérations taxables (voir arrêts du 12 janvier 2006, Optigen e.a., C‑354/03, C‑355/03 et C‑484/03, Rec. p. I‑483, point 36; du 21 février 2006, Halifax e.a., C‑255/02, Rec. p. I‑1609, point 48, ainsi que du 20 juin 2013, Newey, C‑653/11, point 39). | 0 |
12,093 | 67. It must be recalled, as the Court found in paragraph 56 of its judgment in Emesa Sugar , that in 1997 Community production of beet sugar already exceeded the quantity consumed in the Community; in addition cane sugar was imported from the ACP States to cater for specific demand for that product and the Community was under an obligation to import a certain quantity of sugar from non-member countries under the WTO agreements. The Community was also required to subsidise sugar exports by granting export refunds, within the limits laid down in the WTO agreements. In those circumstances and in view of the growing increase in imports of sugar from the OCTs since 1997, the Commission was entitled to take the view that any additional quantity of sugar reaching the Community market, even if minimal compared with Community production, would have obliged the Community institutions to increase the amount of the export subsidies, within the limits mentioned above, or to reduce the quotas of European producers, which would have disturbed the common organisation of the sugar market, the balance of which was already precarious, and would have been contrary to the objectives of the common agricultural policy. | 56 It is clear from the documents before the Court that at the date of Decision 97/803, first, Community production of beet sugar exceeded the quantity consumed in the Community; in addition cane sugar was imported from the ACP States to cater for specific demand for that product and the Community was under an obligation to import a certain quantity of sugar from non-member countries under WTO agreements. Second, the Community was also required to subsidise sugar exports by granting export refunds, within the limits laid down in the WTO agreements. In those circumstances, the Council was entitled to take the view that any additional quantity of sugar reaching the Community market, even if minimal compared with Community production, would have obliged the Community institutions to increase the amount of the export subsidies, within the limits mentioned above, or to reduce the quotas of European producers, which would have disturbed the common organisation of the market in sugar, the balance of which was precarious, and would have been contrary to the objectives of the common agricultural policy. | 1 |
12,094 | 36. Taking into account the objectives pursued by the legislature, the Court has already held in relation to the concept of ‘organismes reconnus comme ayant un caractère social par l’État membre concerné’ (‘organisations recognised as charitable by the Member State concerned’) under Article 13(A)(1)(g) of the Sixth Directive, corresponding to Article 132(1)(g) of Directive 2006/112 (‘bodies recognised by the Member State concerned as being devoted to social wellbeing’), that it is in principle sufficiently broad to include natural persons and private profit-making entities (see Case C-216/97 Gregg [1999] ECR I-4947, paragraph 17; Case C‑144/00 Hoffmann [2003] ECR I-2921, paragraph 24; and Kingscrest Associates and Montecello , paragraphs 35 and 47). | 47. The answer to the second question must therefore be that the meaning of ‘organisations recognised as charitable by the Member State concerned’ in Article 13A(1)(g) and (h) of the Sixth Directive does not exclude private profit-making entities.
The third question | 1 |
12,095 | 50. The use of a sign identical with a trade mark constitutes use in the course of trade where it occurs in the context of commercial activity with a view to economic advantage and not as a private matter (Case C‑206/01 Arsenal Football Club [2002] ECR I‑10273, paragraph 40; Céline , paragraph 17; and UDV North America , paragraph 44). | 54 The procedure for comparing tenders therefore had to comply at every stage with both the principle of the equal treatment of tenderers and the principle of transparency so as to afford equality of opportunity to all tenderers when formulating their tenders. | 0 |
12,096 | 33 It is settled case-law, as the German Government points out, that the transposition of a directive into national law does not necessarily require the provisions of the directive to be enacted in precisely the same words in a specific express legal provision, and a general legal context may be sufficient if it actually ensures the full application of the directive in a sufficiently clear and precise manner (see, in particular, Case C-339/87 Commission v Netherlands [1990] ECR I-851, paragraph 6). | 44. Thus, if the unsuccessful tenderer presents objective evidence calling into question the impartiality of one of the contracting authority’s experts, it is for that contracting authority to examine all the relevant circumstances having led to the adoption of the decision relating to the award of the contract in order to prevent and detect conflicts of interests and remedy them, including, where appropriate, requesting the parties to provide certain information and evidence. | 0 |
12,097 | 46. The principle of fiscal neutrality requires that an exemption from VAT be allowed if the substantive requirements are satisfied, even if the taxable person has failed to comply with some of the formal requirements, and it can only be otherwise if non-compliance with such formal requirements would effectively prevent the production of conclusive evidence that the substantive requirements have been satisfied (see Collée , paragraph 31), provided, however, that the supplier of the goods has not intentionally participated in tax evasion which has jeopardised the operation of the common system of VAT. In such a situation, the Court has held that the principle of tax neutrality cannot legitimately be invoked by such a person (see R , paragraph 54). | 46. Furthermore, in such circumstances, Article 51 of Directive 2004/18, which provides that the contracting authority may invite operators to supplement or clarify the certificates and documents submitted pursuant to Articles 45 to 50 of the directive, cannot be interpreted as permitting that authority to accept any rectification of omissions which, as expressly provided for in the contract documentation, must result in the exclusion of the bid. | 0 |
12,098 | 48. It is also for the referring court, while taking account of the information provided by the Court, to determine whether the restrictions imposed by the Member State concerned satisfy the conditions laid down in the Court’s case-law as regards their proportionality (see Dickinger and Ömer EU:C:2011:582, paragraph 50). | 28. The Court has also repeatedly ruled that that requirement of severability is not satisfied where the partial annulment of an act would have the effect of altering its substance (Joined Cases C-68/94 and C-30/95 France and Others v Commission [1998] ECR I-1375, paragraph 257; Commission v Council , paragraph 46; Germany v Commission , paragraph 34; France v Parliament and Council , paragraph 13; and Spain v Council , paragraph 13). | 0 |
12,099 | 17. The fact that a Member State can only plead in its defence against such an action that implementation was absolutely impossible does not prevent a State which, in giving effect to a Commission decision on State aid, encounters unforeseen and unforeseeable difficulties or becomes aware of consequences overlooked by the Commission, from submitting those problems to the Commission for consideration, together with proposals for suitable amendments to the decision in question. In such cases, the Commission and the Member State must, by virtue of the rule imposing on the Member States and the Community institutions a duty of genuine cooperation which underlies, in particular, Article 10 EC, work together in good faith with a view to overcoming the difficulties whilst fully observing the Treaty provisions and, in particular, the provisions on aid (see Commission v Italy , cited above, paragraph 17; Commission v France , cited above, paragraph 24; Case C-378/98 Commission v Belgium [2001] ECR I-5107, paragraph 31; Case C‑499/99 Commission v Spain , cited above, paragraph 24; and Case C-404/00 Commission v Spain , cited above, paragraph 46). | 15 According to the Belgian Government, Directive 89/552 concerns only primary television broadcasting, and does not cover transmission by cable, which is a secondary form of broadcasting, that is to say, the communication of programmes broadcast by an organization other than the originating organization ("retransmission"). | 0 |
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