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12,800 | 89. In order to examine whether the 120-day rule laid down in Paragraph 5(2) of the FL goes beyond what is necessary to achieve the aims pursued, that provision must be placed in its context and the adverse effects it is liable to cause for the persons concerned must be considered (see, to that effect, Odar , paragraph 65). | 30. The Court has already held that the operations referred to in Article 2(b) of Directive 95/46 must also be classified as such processing where they exclusively concern material that has already been published in unaltered form in the media. It has indeed observed in that regard that a general derogation from the application of Directive 95/46 in such a case would largely deprive the directive of its effect (see, to this effect, Case C‑73/07 Satakunnan Markkinapörssi and Satamedia EU:C:2008:727, paragraphs 48 and 49). | 0 |
12,801 | 38
According to settled case-law, the General Court has exclusive jurisdiction to establish the facts, except where the substantive inaccuracy of its findings is apparent from the documents submitted to it, and to assess the evidence accepted. The establishment of those facts and the assessment of that evidence therefore do not, save where the clear sense of the evidence has been distorted, constitute a point of law which is subject as such to review by the Court of Justice (judgment of 29 October 2015, Commission v ANKO, C‑78/14 P, EU:C:2015:732, paragraph 22 and the case-law cited). | 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 |
12,802 | 18. On the other hand, so far as the Community’s contractual liability is concerned, the only provision of the Treaty which confers jurisdiction on the Court of Justice to hear and determine such cases is Article 238 EC, that is to say, under an arbitration clause in a contract concluded by or on behalf of the Community (see, to that effect, Case 426/85 Commission v Zoubek [1986] ECR 4057, paragraph 11, and Joined Cases C‑80/99 to C‑82/99 Flemmer and Others [2001] ECR I-7211, paragraph 42). | 11 THE JURISDICTION OF THE COURT , WHICH IS BASED ON AN ARBITRATION CLAUSE , DEROGATES FROM THE ORDINARY RULES OF LAW AND MUST THEREFORE BE GIVEN A RESTRICTIVE INTERPRETATION . THE COURT MAY HEAR AND DETERMINE ONLY CLAIMS ARISING FROM A CONTRACT WHICH WAS CONCLUDED WITH THE COMMUNITY AND WHICH CONTAINS THE ARBITRATION CLAUSE OR CLAIMS THAT ARE DIRECTLY CONNECTED WITH THE OBLIGATIONS ARISING FROM THAT CONTRACT . MOREOVER , THAT IS HOW JURISDICTION IS DEFINED IN ARTICLE 6 ( 3 ) OF THE CONVENTION OF 27 SEPTEMBER 1968 ON JURISDICTION AND THE ENFORCEMENT OF JUDGMENTS IN CIVIL AND COMMERCIAL MATTERS , ACCORDING TO WHICH THE COURT IN WHICH THE ORIGINAL CLAIM IS PENDING HAS JURISDICTION TO HEAR AND DETERMINE A COUNTERCLAIM ARISING FROM THE SAME CONTRACT OR FACTS ON WHICH THE ORIGINAL CLAIM WAS BASED .
| 1 |
12,803 | 16. However, such a charge constitutes internal taxation within the meaning of Article 90 EC, rather than a charge having an effect equivalent to a customs duty, if it relates to a general system of internal dues applied systematically to categories of products in accordance with objective criteria irrespective of the origin or destination of the products (Case C‑234/99 Nygård [2002] ECR I‑3657, paragraph 19, and Carbonati Apuani , paragraph 17). | 40 As regards Protocol No 2, the Court held in Vroege and Fisscher that it does not affect the right to join an occupational pension scheme, which is governed by the judgment in Bilka. | 0 |
12,804 | 40. Or, selon une jurisprudence constante de la Cour, la justification d’une demande de décision préjudicielle est non pas la formulation d’opinions consultatives sur des questions générales ou hypothétiques, mais le besoin inhérent à la solution effective d’un litige portant sur le droit de l’Union (voir arrêts du 12 mars 1998, Djabali, C‑314/96, Rec. p. I‑1149, point 19; du 30 mars 2004, Alabaster, C‑147/02, Rec. p. I‑3101, point 54, et du 26 février 2013, Åkerberg Fransson, C‑617/10, point 42). | 23 It is apparent from the foregoing considerations that the applicants' submission that tariff F is sectoral in nature since it applies to certain undertakings, namely Dutch ammonia producers, must be upheld .
The value of the savings accruing to Gasunie from the tariff F contracts | 0 |
12,805 | 73. It follows from the foregoing provisions, which establish a clear division of jurisdiction between the courts of the Member State of origin and those of the Member State of enforcement and are intended to secure the rapid return of the child, that a certificate issued under Article 42 of the regulation, which gives to the judgment thus certified a specific enforceability, is not subject to any appeal. The requested court can do no more than declare such a judgment to be enforceable, since the only pleas in law which can be relied on in relation to the certificate are those to support an action for rectification or doubts as to its authenticity, according to the rules of law of the Member State of origin (see, to that effect, Rinau , paragraphs 85, 88 and 89). The only rules of law of the requested Member State that are applicable are those governing procedural matters. | 70. Any trader on the part of whom an institution has promoted reasonable expectations may rely on the principle of the protection of legitimate expectations. However, if a prudent and circumspect trader could have foreseen that the adoption of a Community measure is likely to affect his interests, he cannot plead that principle if the measure is adopted (Case 265/85 Van den Bergh en Jurgens and Van Dijk Food Products v Commission [1987] ECR 1155, paragraph 44, and Case C-22/94 Irish Farmers Association and Others [1997] ECR I-1809, paragraph 25). Furthermore, while the principle of protection of legitimate expectations is one of the fundamental principles of the Community, traders are not justified in having a legitimate expectation that an existing situation which is capable of being altered by the Community institutions in the exercise of their discretionary power will be maintained, particularly in an area such as that of the common organisation of the markets, the objective of which involves constant adjustment to reflect changes in economic circumstances (see, in particular, Case C-104/97 P Atlanta v European Community [1999] ECR I-6983, paragraph 52). | 0 |
12,806 | 25. It should be borne in mind in that regard that, in its judgment in X Holding (C‑337/08, EU:C:2010:89, paragraphs 18 and 43), the Court, having recalled that a tax integration scheme allows, in particular, for the profits and losses of the companies constituting the tax entity to be consolidated at the level of the parent company and for the transactions carried out within the group to remain neutral for tax purposes, held that the Treaty provisions on the freedom of establishment do not preclude legislation of a Member State which makes it possible for a parent company to form a single tax entity with its resident subsidiary, but which prevents the formation of such a single tax entity with a non-resident subsidiary, in that the profits of that non-resident subsidiary are not subject to the fiscal legislation of that Member State. | 33. The question whether a dissemination of information has a promotional objective must be determined by undertaking a detailed examination of all the relevant circumstances of the case, which is for the national court (see, to that effect, Damgaard , paragraph 23). | 0 |
12,807 | 35. Indeed, it is apparent from the Court’s well established case-law that the text of Article 81(1) EC refers generally to all agreements and concerted practices which, in either horizontal or vertical relationships, distort competition on the common market, irrespective of the market on which the parties operate, and that only the commercial conduct of one of the parties need be affected by the terms of the arrangements in question (see, to that effect, judgments in LTM , 56/65, EU:C:1966:38, p. 358; Consten and Grundig v Commission , 56/64 and 58/64, EU:C:1966:41, p.p. 492 and 493; Musique Diffusion française and Others v Commission , 100/80 to 103/80, EU:C:1983:158, paragraphs 72 to 80; Binon , 243/83, EU:C:1985:284, paragraphs 39 to 47; and Javico , C‑306/96, EU:C:1998:173, paragraphs 10 to 14). | 26 Those conditions must make it possible to establish that goods on which duty is chargeable and which are acquired in one State and then transported to another are held for strictly personal purposes. | 0 |
12,808 | 38. It follows that a worker who is a national of a Member State, such as Mr My, may not be refused the rights and social advantages which Article 39 EC and Regulation No 1612/68 afford him (see Case 152/82 Forcheri [1983] ECR 2323, paragraph 9; Echternach and Moritz , paragraph 12; Schmid , paragraph 22; and Ferlini , paragraph 43). | 78. À supposer même que les arrêts rendus au titre de l’article 226 CE aient les mêmes effets que ceux rendus au titre de l’article 234 CE et que, partant, des considérations de sécurité juridique puissent rendre nécessaire, à titre exceptionnel, la limitation de leurs effets dans le temps (voir, en ce sens, arrêts du 7 juin 2007, Commission/Grèce, C‑178/05, Rec. p. I–4185, point 67, et du 12 février 2009, Commission/Pologne, C–475/07, point 61), il n’existe, en l’espèce, aucun élément de nature à justifier une limitation des effets de l’arrêt de la Cour. | 0 |
12,809 | 9. In that regard, it is important to note that the purpose of the pre-litigation procedure is to give the Member State concerned an opportunity to comply with its obligations under Community law or to avail itself of its right to defend itself against the complaints made by the Commission (Case 293/85 Commission v Belgium [1988] ECR 305, paragraph 13, and order in Case C‑266/94 Commission v Spain [1995] ECR I‑1975, paragraph 16). The proper conduct of that procedure thus constitutes an essential guarantee required by the EC Treaty in order to protect the rights of the Member State concerned. It is only when that guarantee is observed that the contentious procedure before the Court can enable it to judge whether that State has in fact failed to fulfil the obligations breach of which the Commission alleges (order in Commission v Spain , cited above, paragraphs 17 and 18). More specifically, the purpose of the letter of formal notice in the pre-litigation procedure is to delimit the subject-matter of the dispute and to indicate to the Member State, which is invited to submit its observations, the factors enabling it to prepare its defence (Case C-145/01 Commission v Italy [2003] ECR I-5581, paragraph 17). | 39. Less favourable tax treatment for non-residents only might deter the latter from investing in property in the Netherlands. That legislation is therefore capable of hindering the free movement of capital. | 0 |
12,810 | 41. It is clear from case-law that Member States have a discretion to recognise certain organisations as being devoted to social wellbeing. However, that discretion must be exercised in accordance with Community law and, in particular, within the limits laid down in Directive 2006/112 (see, to that effect, Case C-141/00 Kügler [2002] ECR I‑6833, paragraphs 54 to 57; Kingscrest Associates and Montecello , paragraphs 51 and 52; and Case C-415/04 Stichting Kinderopvang Enschede [2006] ECR I‑1385, paragraph 23). | 26. À cet égard, il y a lieu de rappeler que la Cour peut, d’office ou sur proposition de l’avocat général, ou encore à la demande des parties, ordonner la réouverture de la procédure orale, conformément à l’article 61 de son règlement de procédure, si elle considère qu’elle est insuffisamment éclairée ou que l’affaire doit être tranchée sur la base d’un argument qui n’a pas été débattu entre les parties (voir ordonnance du 4 février 2000, Emesa Sugar, C-17/98, Rec. p. I-665, point 18; arrêts du 14 décembre 2004, Swedish Match, C-210/03, Rec. p. I‑11893, point 25, et du 28 juin 2007, Internationaler Hilfsfonds/Commission, C‑331/05 P, non encore publié au Recueil, point 17). | 0 |
12,811 | 31. Il y a lieu de rappeler que, selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et que les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêts du 17 janvier 2008, Commission/Allemagne, C‑152/05, Rec. p. I‑39, point 15, et du 9 juin 2011, Commission/France, C‑383/09, non encore publié au Recueil, point 22). | 77. Second, in the other language versions, the term "debt collection" must be interpreted as encompassing all forms of factoring. In accordance with its objective character, the essential aim of factoring is the recovery and collection of debts owed to a third party. Therefore, factoring must be regarded as constituting merely a variant of the more general concept of "debt collection" , whatever the manner in which it is carried out. | 0 |
12,812 | 34. According to settled case-law, aims of a purely economic nature cannot constitute pressing reasons of public interest justifying a restriction of a fundamental freedom guaranteed by the Treaty (see Case 352/85 Bond van Adverteerders and Others [1988] ECR 2085, paragraph 34, Case C-288/89 Collectieve Antennevoorziening Gouda [1991] ECR I-4007, paragraph 11, Case C-398/95 SETTG [1997] ECR I-3091, paragraph 23, Case C-35/98 Verkooijen [2000] ECR I-4071, paragraph 48, and Case 388/01 Commission v Italy [2003] ECR I-721, paragraph 22). | 165 Next, although the very concept of a concerted practice presupposes conduct by the participating undertakings on the market, it does not necessarily mean that that conduct should produce the specific effect of restricting, preventing or distorting competition. | 0 |
12,813 | 27. The EU legislature thus prescribed a particularly broad territorial scope of Directive 95/46, which it registered in Article 4 thereof (see, to that effect, judgment in Google Spain and Google , C‑131/12, EU:C:2014:317, paragraph 54). | 39. If it appears appropriate to the situation at issue in the main proceedings, those sanctions may, where necessary, include a finding of discrimination by the court or the competent administrative authority in conjunction with an adequate level of publicity, the cost of which is to be borne by the defendant. They may also take the form of a prohibitory injunction, in accordance with the rules of national law, ordering the employer to cease the discriminatory practice, and, where appropriate, a fine. They may, moreover, take the form of the award of damages to the body bringing the proceedings. | 0 |
12,814 | 19. In order to answer those questions, it is necessary to bear in mind that the system of protection implemented by the Directive is based on the idea that the consumer is in a weak position vis-à-vis the seller or supplier, as regards both his bargaining power and his level of knowledge. This leads to the consumer agreeing to terms drawn up in advance by the seller or supplier without being able to influence the content of those terms (see, inter alia, Case C-40/08 Asturcom Telecomunicaciones [2009] ECR I-9579, paragraph 29, and judgment of 14 June 2012 in Case C-618/10 Banco Español de Crédito , paragraph 39). | 33. The essential obligations connected with that system include, pursuant to Article 105 of the Community Customs Code, the obligation to keep stock records of goods placed under the customs warehousing procedure, unless the warehouse concerned is a public warehouse operated by the customs authorities. That exception is not relevant to the main proceedings, as the basic products were placed in a type C private warehouse. | 0 |
12,815 | 63
A broad interpretation of that kind is, moreover, in keeping with the objective of Directive 2006/123 which, as is clear from recitals 2 and 5 thereof, is intended to remove restrictions on the freedom of establishment for providers in the Member States and on the free movement of services between Member States, in order to contribute to the completion of a free and competitive internal market (see, inter alia, judgment in Société fiduciaire nationale d’expertise comptable, C‑119/09, EU:C:2011:208, paragraph 26). Indeed, legislation of a Member State which requires a provider to have a particular legal form or status constitutes a significant restriction on the freedom of establishment of providers and on the freedom to provide services (see to that effect, inter alia, judgments in Commission v Italy, C‑439/99, EU:C:2002:14, paragraph 32, and Commission v Portugal, C‑171/02, EU:C:2004:270, paragraphs 41 and 42). | 7. Selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé (voir, notamment, arrêts du 14 septembre 2004, Commission/Espagne, C‑168/03, Rec. p. I‑8227, point 24, et du 30 novembre 2006, Commission/Luxembourg, C‑32/05, Rec. p. I‑11323, point 22). | 0 |
12,816 | 24. Even though the question asked refers in general terms to the provisions of the Sixth Directive enabling the place of an intra-Community supply of goods to be defined, it must be considered to relate to the interpretation of Article 8(1)(a) of the directive. It is clear from the case-law that that provision, which enables the place of an intra-Community supply of goods to be determined, makes no distinction between ‘intra-Community’ supplies and ‘internal’ supplies (see judgment in EMAG Handel Eder , C‑245/04, EU:C:2006:232, paragraph 46). | 32
The deduction system is intended to relieve the trader entirely of the burden of the VAT payable or paid in the course of all his economic activities. The common system of VAT consequently ensures neutrality of taxation of all economic activities, whatever the purpose or results of those activities, provided that they are themselves subject to VAT (judgment of 6 December 2012 in Bonik, C‑285/11, EU:C:2012:774, paragraph 27). | 0 |
12,817 | 26. Bien que la juridiction de renvoi n’ait pas demandé à la Cour si elle pouvait tirer sa compétence d’une autre disposition du règlement n° 44/2001, et notamment de l’article 5, point 3, de celui-ci, il convient de souligner que, en vertu de cette disposition, une personne domiciliée sur le territoire d’un État membre peut être attraite, dans un autre État membre, en matière délictuelle ou quasi délictuelle, devant le tribunal du lieu où le fait dommageable s’est produit ou risque de se produire et que, en vertu d’une jurisprudence constante de la Cour, la notion de matière délictuelle ou quasi délictuelle couverte par cette disposition comprend toute demande qui vise à mettre en jeu la responsabilité d’un défendeur et qui ne se rattache pas à la matière contractuelle au sens de l’article 5, point 1, sous a), du même règlement (voir, en ce sens, arrêt ÖFAB, précité, point 32 et jurisprudence citée). | 48. On the other hand, the EU legislation also takes into consideration the fact that exporters may encounter practical difficulties in obtaining the customs documents from the authorities of the non-member country of importation, upon whom they have no means of exerting pressure. It is in that context that it enables the competent national authorities to grant the exporter concerned extensions of time (see, to that effect, judgment in Eribrand , EU:C:2003:364, paragraphs 41 and 42). | 0 |
12,818 | 63. It is thus, in principle, for the national law of each Member State to lay down the rules according to which such recognition may be granted to establishments which request it. The Member States enjoy a discretion in this regard ( Dornier , paragraphs 64 and 81, and L.u.P. , paragraph 42). | 114. In a situation such as that which is the subject of the present judgment, in light of the fact that the breach of obligations has persisted for a long period since the judgment which initially established it and of the public and private interests at issue, it is essential to order payment of a lump sum (see paragraph 81 of the present judgment). | 0 |
12,819 | 30 In that respect, it is settled case-law that, in the interests of legal certainty and ease of verification, the decisive criterion for the classification of goods for customs purposes is in general to be found in their objective characteristics and properties as defined in the wording of the relevant heading of the Common Customs Tariff and of the notes to the sections or chapters (see inter alia Case C-276/00 Turbon International [2002] ECR I-1389, paragraph 21). | 29. In order to ensure the neutrality, from the tax point of view, of the distribution of profits by a subsidiary established in one Member State to its parent company established in another Member State, Directive 90/435 aims to avoid, in economic terms, double taxation of profits, in other words, to avoid taxation of distributed profits, first, in the hands of the subsidiary and, then, in the hands of the parent company (see, to that effect, Banque Fédérative du Crédit Mutuel , paragraphs 24 and 27). | 0 |
12,820 | 43. In those circumstances, to hold that a Member State is able to grant to beneficiaries of unlawful aid, which has previously been declared incompatible with the common market by a Commission decision, new aid in an amount equivalent to that of the unlawful aid, intended to neutralise the impact of the repayments which the beneficiaries are obliged to make pursuant to that decision, would clearly amount to thwarting the effectiveness of decisions taken by the Commission under Articles 87 EC and 88 EC (see, by analogy, Case C-5/89 Commission v Germany [1990] ECR I-3437, paragraph 17; Case C-310/99 Italy v Commission , paragraph 104). | 49. Second, no reason of principle related to the nature of the proceedings under way before the Board of Appeal or to the jurisdiction of that department precludes it, for the purpose of giving judgment on the appeal before it, from taking into account facts and evidence produced for the first time at the appeal stage. | 0 |
12,821 | 54. A national rule which makes the establishment of an undertaking from another Member State conditional upon the issue of prior authorisation falls within that category, since it is capable of hindering the exercise by that undertaking of freedom of establishment by preventing it from freely pursuing its activities through a fixed place of business. First, the undertaking may have to bear the additional administrative and financial costs which any such grant of authorisation entails. Secondly, the system of prior authorisation acts as a bar to self-employed activity for economic operators who do not satisfy predetermined requirements, compliance with which is a condition for the issue of that authorisation (see, to that effect, Hartlauer , paragraphs 34 and 35). | 15 Castello submits that this latter provision is invalid. It argues that a penalty as severe as loss of entitlement to aid may attach to the obligation to grow soya beans within the territory of the Community, which is the primary obligation under the system of aid introduced in 1985, but may not attach to the obligation to notify changes of a certain extent in the use of the areas sown, which is no more than a secondary obligation under the system of aid. | 0 |
12,822 | 34. With a view to giving a useful answer to the referring court, it is necessary to state, first of all, that note 2 to Section XVI of the CN applies only to the tariff classification of ‘parts of machines’ (see, to that effect, Case 57/85 Senelco EU:C:1986:94, paragraph 12). | 75
As regards Article 21 TFEU, it must be recalled that, under that provision, the right to reside within the territory of the Member States is conferred on every citizen of the Union ‘subject to the limitations and conditions laid down in the Treaties and by the measures adopted to give them effect’. | 0 |
12,823 | 27. In that regard, it should be borne in mind that the Court has held that the system put in place by Directive 2003/109 clearly makes the acquisition of the status of long-term resident conferred by that directive subject to a specific procedure and, in addition, to fulfilment of all the conditions set out in Chapter II of that directive (judgment in Kamberaj , C‑571/10, EU:C:2012:233, paragraph 66). | 40. Taking into account the progress and the special features and complexity of the proceedings and the applicable legislation, there is a significant risk that the time-limit will expire without the consumers in question being able effective and usefully to exercise their rights through legal action because they are unaware of or do not appreciate the exact extent of their rights (see, to that effect, judgment in Aziz , C‑415/11, EU:C:2013:164, paragraph 58 and the case-law cited). | 0 |
12,824 | 24. In that regard, it is also to be borne in mind that Article 82 EC applies, in particular, to the conduct of a dominant undertaking that, through recourse to methods different from those governing normal competition on the basis of the performance of commercial operators, has the effect, to the detriment of consumers, of hindering the maintenance of the degree of competition existing in the market or the growth of that competition (see, to that effect, AKZO v Commission , paragraph 69; France Télécom v Commission , paragraphs 104 and 105; and Case C‑280/08 P Deutsche Telekom v Commission [2010] ECR I‑0000, paragraphs 174, 176 and 180 and case-law cited). | 180. It is true, as paragraphs 175 to 177 of the present judgment have already shown, that Article 82 EC aims, in particular, to protect consumers by means of undistorted competition (see Joined Cases C‑468/06 to C‑478/06 Sot. Lélos kai Sia and Others [2008] ECR I‑7139, paragraph 68). | 1 |
12,825 | 36 Moreover, it is clear from the judgments in Aprile (paragraph 28) and Dilexport (paragraphs 41 and 42) that national legislation curtailing the period within which recovery may be sought of sums charged in breach of Community law is, subject to certain conditions, compatible with Community law. First, it must not be intended specifically to limit the consequences of a judgment of the Court to the effect that national legislation concerning a specific tax is incompatible with Community law. Secondly, the time set for its application must be sufficient to ensure that the right to repayment is effective. In that connection, the Court has held that legislation which is not in fact retrospective in scope complies with that condition. | 30. It should be noted that the EU and FEU Treaties do not contain any express reference to movements of capital between Member States and OCTs. | 0 |
12,826 | 131. Applied to the classification of a measure as State aid, the obligation to state the reasons for a decision requires that the reasons why the Commission considers that the measure in question falls within the scope of Article 87(1) EC be stated. In that regard, according to the case-law, the Commission is not required to establish the existence of a real impact of the aid on trade between Member States and an actual distortion of competition, but only to examine whether that aid is capable of affecting such trade and distorting competition (Case C‑66/02 Italy v Commission [2005] ECR I‑10901, paragraph 111, and Joined Cases C-71/09 P, C‑73/09 P and C-76/09 P Comitato ‘Venezia vuole vivere’ and Others v Commission [2011] ECR I-0000, paragraph 134). Thus, where it is apparent from the circumstances under which an aid was granted that it is liable to affect trade between Member States and to distort or threaten to distort competition, the Commission must set out those circumstances in the statement of reasons for its decision (see inter alia, Case 57/86 Greece v Commission [1988] ECR 2855, paragraph 15; Joined Cases C-329/93, C-62/95 and C-63/95 Germany and Others v Commission [1996] ECR I-5151, paragraph 52; Case C-156/98 Germany v Commission [2000] ECR I-6857, paragraph 98; Case C‑334/99 Germany v Commission [2003] ECR I‑1139, paragraph 59; Portugal v Commission , paragraph 89; and Case C-494/06 P Commission v Italy and Wam [2009] ECR I‑3639, paragraph 49). | 18 In order to define the concept of social advantage within the meaning of Article 7 ( 2 ) of Regulation No 1612/68, it must first be recalled that the aim of that regulation is to enable the objectives laid down in Articles 48 and 49 of the EEC Treaty in the field of freedom of movement for workers to be achieved . That freedom forms part of the freedom of movement for persons referred to in Article 3 ( c ) of the EEC Treaty and the fundamental freedoms guaranteed by the Treaty . | 0 |
12,827 | 50 It is for those reasons that the Court has repeatedly held that Article 17 of the Convention dispenses with any objective connection between the relationship in dispute and the court designated (Case 56/79 Zelger v Salinitri [1980] ECR 89, paragraph 4; MSG, paragraph 34; and Benincasa, paragraph 28). | 38. To tax, on the overall sale price, the supply by a sale and leaseback undertaking of a car which it purchased second-hand, when, at the time of that purchase it was not able to deduct the VAT which remained incorporated in the purchase price, gives rise to the risk of double taxation. | 0 |
12,828 | 36. It should be borne in mind at the outset that a colour mark per se is capable of constituting, under certain conditions, a trade mark within the meaning of Article 2 of Directive 2008/95 (see, to that effect, Case C‑104/01 Libertel EU:C:2003:244, paragraphs 27 to 42, and Case C‑49/02 Heidelberger Bauchemie EU:C:2004:384, paragraph 42). | 99. The provision in question must therefore be construed by reference to the purpose and general scheme of the rules of which it forms part (see, to that effect, in particular, Case C-257/00 Givane and Others [2003] ECR I-345, paragraph 37). | 0 |
12,829 | 50. In those circumstances, it is appropriate to note that, while the choice of penalties remains within their discretion, Member States must ensure in particular that infringements of EU law are penalised under conditions which make the penalty effective, proportionate and dissuasive (see, to that effect, Joined Cases C‑387/02, C‑391/02 and C‑403/02 Berlusconi and Others [2005] ECR I‑3565, paragraph 65). | 96
In that regard, the Court finds that a measure consisting in password-protecting an internet connection may dissuade the users of that connection from infringing copyright or related rights, provided that those users are required to reveal their identity in order to obtain the required password and may not therefore act anonymously, a matter which it is for the referring court to ascertain. | 0 |
12,830 | 118. As to the Unibank case, also relied on by the Republic of Austria, it is clear that that case had nothing to do with the interpretation of the first paragraph of Article 45 EC. Moreover, the Court held, in paragraph 15 of Unibank , that for a document to be an ‘authentic’ instrument within the meaning of Article 50 of the Convention of 27 September 1968 on jurisdiction and the enforcement of judgments in civil and commercial matters (OJ 1978 L 304, p. 36), the involvement of a public authority or any other authority empowered by the State of origin is necessary. | 94. That recital indicates the Commission's choice as to the addressee of the contested decision but contains no reasons whatsoever for that decision. | 0 |
12,831 | 26
It must be borne in mind in this regard that, in the context of the cooperation between the Court of Justice and the national courts provided for in Article 267 TFEU, it is solely for the national court before which a dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine, in the light of the particular circumstances of the case, both the need for a preliminary ruling to enable it to deliver judgment and the relevance of the questions which it submits to the Court. Consequently, where the question put concerns the interpretation of a provision of EU law, the Court is, in principle, bound to give a ruling. The Court may refuse to rule on a question referred by a national court only where it is quite obvious that the interpretation of EU law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (judgments of 13 March 2001 in PreussenElektra, C‑379/98, EU:C:2001:160, paragraphs 38 and 39, and of 22 June 2010 in Melki and Abdeli, C‑188/10 and C‑189/10, EU:C:2010:363, paragraph 27). | 24. En effet, selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, en ce sens, arrêts du 26 avril 2007, Commission/Italie, C‑135/05, Rec. p. I‑3475, point 36, et du 10 avril 2008, Commission/Italie, C‑442/06, non encore publié au Recueil, point 42). | 0 |
12,832 | 48. Nevertheless, according to case-law that is also well-established, it is incompatible with the rules governing the right of deduction under Directive 2006/112 to impose a penalty, in the form of refusal of that right, on a taxable person who did not know, and could not have known, that the transaction concerned was connected with fraud committed by the supplier, or that another transaction forming part of the chain of supply prior or subsequent to the transaction carried out by the taxable person was vitiated by VAT fraud (see, inter alia, Joined Cases C-354/03, C-355/03 and C-484/03 Optigen and Others [2006] ECR I-483, paragraphs 52 and 55; Kittel and Recolta Recycling , paragraphs 45, 46 and 60; Mahagében and Dávid , paragraph 47; and Bonik , paragraph 41). | 38. Third, the regime applicable to persons entrusted with the retail supply of medicinal products varies from one Member State to another. Whereas, in certain Member States, only self-employed pharmacists can own and operate pharmacies, other Member States accept that persons not having the status of self-employed pharmacist may own a pharmacy while entrusting its management to employed pharmacists. | 0 |
12,833 | 18
It must be borne in mind in that regard that, according to the Court’s settled case-law, in the context of the cooperation between the Court and the national courts provided for in Article 267 TFEU, it is solely for the national court before which a dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine, in the light of the particular circumstances of the case, both the need for a preliminary ruling to enable it to deliver judgment and the relevance of the questions which it submits to the Court. Consequently, where the questions submitted concern the interpretation of EU law, the Court is, in principle, bound to give a ruling (see, in particular, judgments of 21 October 2010, Padawan, C‑467/08, EU:C:2010:620, paragraph 21, and 12 November 2015, Hewlett-Packard Belgium, C‑572/13, EU:C:2015:750, paragraph 24). | 47. Undertakings may use their free emission allowances for their electricity production activities or they may sell them on the emission allowances market, depending on the value of those allowances on the market and the profits that they could accordingly yield. | 0 |
12,834 | 49. However, the conditions of affiliation to the social security schemes of the Member States, the organisation of which is within their powers, must comply with EU law and must not have the effect of excluding from the scope of national legislation, such as that at issue in the main proceedings, persons to whom that legislation applies pursuant to Regulation No 1408/71 (see, to that effect, judgments in Kits van Heijningen , C‑2/89, EU:C:1990:183, paragraph 20, and Salemink , C‑347/10, EU:C:2012:17, paragraphs 38 to 40). | 58 The rules governing the Rioja denominación de origen calificada are designed to uphold those qualities and characteristics. By ensuring that operators in the wine growing sector of the Rioja region, at whose request the designation of origin was granted, control bottling as well, they pursue the aim of better safeguarding the quality of the product and, consequently, the reputation of the designation, for which they now assume full and collective responsibility. | 0 |
12,835 | 50
The assessment carried out under Article 6(3) of the Habitats Directive may not have lacunae and must contain complete, precise and definitive findings and conclusions capable of removing all reasonable scientific doubt as to the effects of the works proposed on the protected site concerned (judgment in Briel and Others, C‑521/12, EU:C:2014:330, point 27). | 27. The assessment carried out under Article 6(3) of the Habitats Directive cannot have lacunae and must contain complete, precise and definitive findings and conclusions capable of removing all reasonable scientific doubt as to the effects of the works proposed on the protected site concerned (see, to that effect, Sweetman and Others EU:C:2013:220, paragraph 44 and the case-law cited). | 1 |
12,836 | 33 It is well settled that, subject to the existence of a right to obtain reparation which is founded directly on Community law where the conditions for Member State liability for breach of Community law are met, it is on the basis of rules of national law on liability that the State must make reparation for the consequences of the loss and damage caused, with the proviso that the conditions for reparation of loss and damage laid down by national legislation must not be less favourable than those relating to similar domestic claims and must not be so framed as to make it in practice impossible or excessively difficult to obtain reparation (Francovich and Others, paragraphs 41 to 43; and Norbrook Laboratories, paragraph 111). | 57. It must be held that the estimate submitted by the Romanian Government does not in itself allow the conclusion to be drawn that the Romanian economy faces the risk of being adversely affected in a serious manner by the repercussions of the present judgment. The condition relating to the existence of serious difficulties cannot, therefore, be considered to be satisfied. | 0 |
12,837 | 33. Next, regarding whether the processing of fingerprints can be justified on the basis of some other legitimate basis laid down by law, it should be borne in mind from the outset that the rights recognised by Articles 7 and 8 of the Charter are not absolute rights, but must be considered in relation to their function in society (see, to that effect, Volker und Markus Schecke and Eifert , paragraph 48, and Case C‑543/09 Deutsche Telekom [2011] ECR I‑3441, paragraph 51). | 89. Pour autant que la requérante a demandé devant le Tribunal une réduction de l’amende qui lui a été infligée de façon à tenir compte des conséquences préjudiciables ayant résulté pour elle de la durée excessive de la procédure devant cette juridiction, il convient de constater qu’une telle demande, d’une part, a un objet différent de celui d’une procédure en annulation, laquelle se limite au contrôle de la légalité de l’acte attaqué, et, d’autre part, implique l’examen de faits différents de ceux pris en considération dans le cadre d’une procédure en annulation. Il s’ensuit que le Tribunal n’a pas commis d’erreur de droit en jugeant, au point 18 de l’arrêt attaqué, que, dans le cadre du recours en annulation dont il était saisi, la légalité de la décision litigieuse ne pouvait être appréciée qu’à la lumière des faits et des circonstances dont disposait la Commission à la date de son adoption. | 0 |
12,838 | 30. Accordingly a person has the status of an ‘employed person’ within the meaning of Regulation No 1408/71 where he is covered, even if only in respect of a single risk, on a compulsory or optional basis, by a general or special social security scheme mentioned in Article 1(a) of that regulation, irrespective of the existence of an employment relationship ( Martínez Sala , cited above, paragraph 36, and Kuusijärvi , cited above, paragraph 21). | 27 Consequently, it must be held - and the German Government has not disputed this point - that the German legislation is applicable in the plaintiff's situation. | 0 |
12,839 | 58. However, as is apparent from paragraphs 27 to 31 of the judgment in Adidas-Salomon and Adidas Benelux , implementation of the protection introduced by Article 4(4)(a) of the Directive does not require the existence of a likelihood of confusion. | 14 The purpose of Regulation No 1697/79 is, in particular, to limit, for reasons of legal certainty, the possibility for the national authorities to take legal action to recover import and export duties after clearance (see inter alia Case 210/87 Padovani and Others v Amministrazione delle Finanze della Stato [1988] ECR 6177, paragraph 6). | 0 |
12,840 | 30. It should be stated at the outset that, contrary to Rafael’s submissions, the situation at issue in the main proceedings does not fall within Council Directive 93/83 /EEC of 27 September 1993 on the coordination of certain rules concerning copyright and rights related to copyright applicable to satellite broadcasting and cable retransmission (OJ 1993 L 248, p. 15), but within Directive 2001/29. The latter applies to all communications to the public of protected works, whereas Directive 93/83 only provides for minimal harmonisation of certain aspects of protection of copyright and related rights in the case of communication to the public by satellite or cable retransmission of programmes from other Member States. As the Court has already held, unlike Directive 2001/29, this minimal harmonisation does not provide information to enable the Court to reply to a question concerning a situation similar to that which is the subject of the questions referred for a preliminary ruling (see, to that effect, Case C-293/98 Egeda [2000] ECR I‑629, paragraphs 25 et 26). | 25 It is clear from the foregoing that Article 1(2)(a) and (3) of the Directive does not provide information to enable the Court to answer the question whether the reception by a hotel establishment of satellite or terrestrial television signals and their distribution by cable to the various rooms of that hotel constitutes an act of communication to the public or reception by the public. | 1 |
12,841 | 21. Therefore, Community law does not require a national court to disapply domestic rules of procedure conferring finality on a decision, even if to do so would enable it to remedy an infringement of Community law by the decision at issue (see, to that effect, Case C-126/97 Eco Swiss [1999] ECR I-3055, paragraphs 46 and 47). | 17 To this end, Articles 2 and 3(2) of the directive lay down the principle that workers' representatives must be informed and consulted with regard to the details of projected collective redundancies and the possibility of reducing the numbers or effects of such redundancies and that those representatives must be in a position to submit any comments to the competent public authority. | 0 |
12,842 | 57
Thus, where it proves to be impossible to determine with certainty the existence or extent of the alleged risk because of the insufficiency, inconclusiveness or imprecision of the results of studies conducted, but the likelihood of real harm to public health persists should the risk materialise, the precautionary principle justifies the adoption of restrictive measures, provided they are non-discriminatory and objective (judgment of 28 January 2010, Commission v France, C‑333/08, EU:C:2010:44, paragraph 93 and the case-law cited). | 42. First, as is stated in paragraphs 33 to 39 of this judgment, only periods of residence which satisfy the conditions laid down by Directive 2004/38 may be taken into consideration for the purposes of the acquisition by the family members of a Union citizen who are not nationals of a Member State of a right of permanent residence under that directive. | 0 |
12,843 | 34. Having regard to the reference in the question referred to the Court to the provisions of the EC Treaty concerning fundamental freedoms, it must nevertheless be recalled that Articles 39 EC and 43 EC guarantee to the nationals of the Member States access to activities, in a self-employed or employed capacity, without discrimination based on nationality. Consequently, it is for the national authorities to ensure, in particular, that, in the context of a selection procedure such as that leading to registration as a holder of the NAQ, qualifications obtained in other Member States are accorded their proper value and are duly taken into account (see, by analogy, Burbaud , paragraphs 99 and 100). | 26
It is apparent, in that regard, from recital 4 in the preamble to Directive 2003/86, that that directive has the general objective of facilitating the integration of third country nationals in Member States by making family life possible through reunification (see judgment in Parliament v Council, C‑540/03, EU:C:2006:429, paragraph 69). | 0 |
12,844 | 53. Indeed, as is apparent from the case-law of the Court, for it to be possible to regard family benefits as being due under the legislation of a Member State, the law of that State must recognise the right to the payment of benefits in favour of the member of the family who works in that State. It is thus necessary for the person concerned to fulfil all the conditions, as to both form and substance, imposed by the internal legislation of that State in order to be able to exercise that right, which may in some cases include the condition that a prior application must have been made for the payment of such benefits (see, by analogy with a previous version of Article 76 of Regulation No 1408/71, Case 134/77 Ragazzoni [1978] ECR 963, paragraphs 8 to 11; Case 191/83 Salzano [1984] ECR 3741, paragraphs 7 and 10; Case 153/84 Ferraioli [1986] ECR 1401, paragraph 14; and Kracht , paragraph 11). | 25
In addition, it is apparent from recital 15 of Directive 97/67 that the option to negotiate contracts with customers individually does not correspond, in principle, with the concept of universal service provision (judgment of 23 April 2009, TNT Post UK, C‑357/07, EU:C:2009:248, paragraph 48). | 0 |
12,845 | 31. Fourth, as regards the provisions of Directive 2004/39 mentioned in the first and second questions which, according to Mr Nilaş, Mr Dascăl and the Romanian Government, are irrelevant in this case, it should be recalled that the fact that a national court has, formally speaking, worded a question by referring to certain provisions of European Union law does not preclude the Court from providing to the national court all the elements of interpretation which may be of assistance in adjudicating on the case pending before it, whether or not that court has referred to them in its questions. It is, in this context, for the Court to extract from all the information provided by the national court, in particular from the grounds of the decision referring the questions, the points of European Union law which require interpretation, regard being had to the subject-matter of the dispute (see, inter alia, Case C‑115/08 ČEZ [2009] ECR I‑10265, paragraph 81, and Joined Cases C‑307/09 to C-309/09 Vicoplus and Others [2011] ECR I‑0000, paragraph 22). | 21 It follows from Article 7(6) of the directive that the Member States must take the steps necessary to ensure that water intended for human consumption at least meets the requirements specified in Annex I. | 0 |
12,846 | 15 The Court has consistently held that provisions of Community law may apply to professional activities pursued outside Community territory as long as the employment relationship retains a sufficiently close link with the Community (see, in particular, Case 237/83 Prodest v Caisse Primaire d' Assurance Maladie de Paris [1984] ECR 3153, paragraph 6, Case 9/88 Lopes da Veiga v Staatssecretaris van Justitie [1989] ECR 2989, paragraph 15, and Case C-60/93 Aldewereld v Staatssecretaris van Financiën [1994] ECR I-2991, paragraph 14). That principle must be deemed to extend also to cases in which there is a sufficiently close link between the employment relationship, on the one hand, and the law of a Member State and thus the relevant rules of Community law, on the other. | Par ailleurs, aucune disposition du traité FUE ne prévoit que la sixième partie de celui-ci, relative aux dispositions institutionnelles
et financières, ne serait pas applicable en matière de mesures restrictives. Le recours à l’article 291, paragraphe 2, TFUE,
selon lequel, « [l]orsque des conditions uniformes d’exécution des actes juridiquement contraignants de l’Union sont nécessaires,
ces actes confèrent des compétences d’exécution à la Commission ou, dans des cas spécifiques dûment justifiés et dans les
cas prévus aux articles 24 et 26 du traité sur l’Union européenne, au Conseil », n’était donc pas exclu, pour autant que les
conditions prévues à cette disposition étaient remplies (arrêt du 1er mars 2016, National Iranian Oil Company/Conseil, C‑440/14 P, EU:C:2016:128, point 35). | 0 |
12,847 | 78. In the present case, it will be for the national court to determine whether the national provisions governing the taxes at issue in the main proceedings are based on objective criteria and ensure, in particular as regards the account to be taken of the actual depreciation of the vehicle subject to tax (see, to that effect, Case C‑47/88 Commission v Denmark [1990] ECR I‑4509, paragraphs 19 to 22; Weigel , paragraph 70; and Joined Cases C‑290/05 and C‑333/05 Nádasdi and Németh [2006] ECR I‑0000, paragraphs 47 and 51 to 57), that Mr Alevizos is not placed in a less favourable position than that of workers who have been permanently resident in Greece (see, to that effect, Lindfors , paragraph 35). | 44 Consequently, the United Kingdom' s argument that it took all practicable steps cannot afford a further ground, in addition to the derogations expressly permitted, justifying the failure to fulfil the obligation to bring the waters at issue into conformity at least with the annex to the directive. | 0 |
12,848 | 28
It follows that the degree of importance to be attached to each criterion for determining whether or not there has been a transfer within the meaning of Directive 2001/23 will necessarily vary according to the activity carried on, or indeed the production or operating methods employed in the relevant undertaking, business or part of a business (judgment of 26 November 2015, Aira Pascual and Algeposa Terminales Ferroviarios, C‑509/14, EU:C:2015:781, paragraph 34). | 61. Afin qu’une mesure nationale restreignant une liberté de circulation garantie par le traité puisse être justifiée par des motifs de lutte contre la fraude et l’évasion fiscales, le but spécifique d’une telle restriction doit être de faire obstacle à des comportements consistant à créer des montages purement artificiels, dépourvus de réalité économique, dans le but d’éluder l’impôt normalement dû sur les bénéfices générés par des activités réalisées sur le territoire national (voir, en ce sens, arrêts précités Cadbury Schweppes et Cadbury Schweppes Overseas, point 55; Test Claimants in the Thin Cap Group Litigation, point 74, ainsi que SIAT, point 40). | 0 |
12,849 | 38. It should be borne in mind in that regard that Article 3(1)(c) of Directive 76/207 prohibits discrimination on grounds of sex as regards working conditions, which include the conditions applicable to a worker who has taken parental leave returning to work (see, to that effect, Case C‑320/01 Busch [2003] ECR I‑2041, paragraph 38). | 7 BEFORE THE INCOMPATIBILITY OF A COMMUNITY MEASURE WITH A PROVISION OF INTERNATIONAL LAW CAN AFFECT THE VALIDITY OF THAT MEASURE, THE COMMUNITY MUST FIRST OF ALL BE BOUND BY THAT PROVISION . | 0 |
12,850 | 48. It is for the national court, which alone has jurisdiction to assess the facts and to interpret the national legislation, to determine whether such a justification exists. It is necessary in that regard to ascertain, in light of all the relevant factors and taking into account the possibility of achieving by other means the aims pursued by the provisions in question, whether those aims appear to be unrelated to any discrimination on grounds of sex and whether those provisions, as a means to the achievement of certain aims, are capable of advancing those aims (see, to this effect, Rinner-Kühn , cited above, paragraph 15, and Steinicke , cited above, paragraph 58). | 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 |
12,851 | 12 In this regard, in order to determine whether a referring body is a court or tribunal within the meaning of Article 234 EC, which is a question governed by Community law alone, the Court takes account of a number of factors, such as whether the body is established by law, whether it is permanent, whether its jurisdiction is compulsory, whether its procedure is inter partes, whether it applies rules of law and whether it is independent (see, in particular, Case C-54/96 Dorsch Consult [1997] ECR I-4961, paragraph 23 and the case-law cited therein, Joined Cases C-110/98 to C-147/98 Gabalfrisa and Others [2000] ECR I-1577, paragraph 33, and Case C-178/99 Salzmann [2001] ECR I-4421, paragraph 13). | 45. In those circumstances, the answer to be given to the questions referred is that Articles 167, 178(a), 220(1) and 226 of Directive 2006/112 must be interpreted as precluding national legislation or practice whereby the national authorities deny to a taxable person the right to deduct from the VAT which he is liable to pay the VAT due or paid in respect of services supplied to him on the grounds that the initial invoice, in the possession of the taxable person when the deduction is made, contained an incorrect completion date for the supply of services and the numbering of the subsequently corrected invoice and the credit note cancelling the initial invoice were not sequential, if the material conditions governing deduction are satisfied and, before the tax authority concerned has made a decision, the taxable person has submitted to the tax authority a corrected invoice stating the correct date on which that supply of services was completed, even though the numbering of that invoice and the credit note cancelling the initial invoice are not sequential.
Costs | 0 |
12,852 | 97. Since the chapter of the Treaty on freedom of establishment does not contain any provision which extends the application of its provisions to situations concerning the establishment of a company of a Member State in a third country or the establishment of a company of a third country in a Member State (see Holböck , paragraph 28; Case C‑452/04 Fidium Finanz [2006] ECR I‑9521, paragraph 25; Scheunemann , paragraph 33; the order in Case C‑102/05 A and B [2007] ECR I‑3871, paragraph 29; and the order in Test Claimants in the CFC and Dividend Group Litigation , paragraph 88), legislation relating to the tax treatment of dividends originating in third countries is not capable of falling within the scope of Article 49 TFEU. | 6 IT IS ONLY IF THESE POSSIBILITIES ARE SEEN TO BE INADEQUATE THAT THE PROCEDURE FOR COMPETITIONS ON THE BASIS EITHER OF QUALIFICATIONS OR OF TESTS OR OF BOTH QUALIFICATIONS AND TESTS MAY BE FOLLOWED . | 0 |
12,853 | 38. The provisions of the Directive must for that reason be interpreted in the light of its general scheme and purpose, while respecting the Geneva Convention and the other relevant treaties referred to in point (1) of the first subparagraph of Article 63 EC. Those provisions must also, as is apparent from recital 10 in the preamble to the Directive, be interpreted in a manner which respects the fundamental rights and the principles recognised in particular by the Charter of Fundamental Rights of the European Union ( Salahadin Abdulla and Others , paragraphs 53 and 54).
The first question | 121. In order to establish the selective nature of the contested measures, it is not necessary for the competent national authorities to have a discretionary power in the application of the tax deduction at issue (see Case C-75/97 Belgium v Commission , paragraph 27) even if the existence of such a power may enable the public authorities to favour certain undertakings or productions to the detriment of others and, therefore, to establish the existence of aid within the meaning of Articles 4(c) CS or 87 EC. | 0 |
12,854 | 37 Although the Treaty does not define the terms movements of capital and payments, it is settled case-law that Directive 88/361, together with the nomenclature annexed to it, may be used for the purposes of defining what constitutes a capital movement (Case C-222/97 Trummer and Mayer [1999] ECR I-1661, paragraphs 20 and 21). | 63. On the other hand, as the governments which submitted observations and the Commission pointed out, the Court stated in Schindler , Läärä and Zenatti that moral, religious and cultural factors, and the morally and financially harmful consequences for the individual and society associated with gaming and betting, could serve to justify the existence on the part of the national authorities of a margin of appreciation sufficient to enable them to determine what consumer protection and the preservation of public order require. | 0 |
12,855 | 18 Contrary to what the plaintiff in the main proceedings argues, this solution is not called in question by the principle of fiscal neutrality. Admittedly, this principle, which is laid down in Article 2 of the First Directive and which is inherent in the common system of value added tax, requires, as the fourth and fifth recitals of the Sixth Directive state, that all economic activities should be treated in the same way (judgment in Case C-155/94 Wellcome Trust v Commissioners of Customs & Excise [1996] ECR I-3013, paragraph 38). | 49. Consequently, goods are the subject of an ‘unlawful introduction’ into the customs territory of the Community within the meaning of Article 202 of the Customs Code where, having crossed the external land border of the Community, the goods are in that territory beyond the first customs office, without having been conveyed to that office and without having been presented to customs, with the result that the customs authorities have not been notified of the fact that those goods have been introduced by the persons responsible for compliance with that obligation ( Elshani , paragraph 26). | 0 |
12,856 | 33. According to established case-law, it is for the national court, to the full extent of its discretion under national law, to interpret and apply domestic law in conformity with the requirements of European Union law (see Case 157/86 Murphy and Others [1988] ECR 673, paragraph 11; Case C‑262/97 Engelbrecht [2000] ECR I‑7321, paragraph 39; and Case C‑208/05 ITC [2007] ECR I‑181, paragraph 68). | 45. Une décision de réaffectation d’un fonctionnaire en service dans un pays tiers affecte sa situation administrative, puisqu’elle en modifie le lieu et les conditions d’exercice des fonctions ainsi que leur nature. Elle peut également avoir une incidence sur la carrière de ce fonctionnaire dans la mesure où elle est susceptible d’exercer une influence sur ses perspectives d’avenir professionnel, certaines fonctions pouvant, à classement égal, conduire mieux que d’autres à une promotion, en raison de la nature des fonctions exercées (voir arrêt du 12 novembre 1996, Ojha/Commission, C-294/95 P, Rec. p. I-5863, point 58). Elle peut, par ailleurs, entraîner une diminution de sa rémunération. | 0 |
12,857 | 24. According to settled case-law, Article 10 EC makes it clear that the Member States are required to cooperate in good faith with the enquiries of the Commission pursuant to Article 226 EC, and to provide the Commission with all the information requested for that purpose (see, inter alia , Case 192/84 Commission v Greece [1985] ECR 3967, paragraph 19, and Case C-375/92 Commission v Spain [1994] ECR I-923, paragraphs 24 to 26). | 61. It must be added that Article 41(1) of the Additional Protocol is intended to create conditions conducive to the progressive establishment of freedom of establishment by way of an absolute prohibition on national authorities from creating any new obstacle to the exercise of that freedom by making more stringent the conditions which exist at a given time, so as not to render more difficult the gradual securing of that freedom between the Member States and the Republic of Turkey. That provision of the Additional Protocol thus appears to be the necessary corollary to Article 13 of the Association Agreement, and constitutes the indispensable precondition for achieving the progressive abolition of national restrictions on freedom of establishment ( Abatay and Others , paragraphs 68 and 72). Even if, initially, with a view to the progressive implementation of that freedom, existing national restrictions as regards establishment may be retained (see, by analogy, Case 77/82 Peskeloglou [1983] ECR 1085, paragraph 13, and Abatay and Others , paragraph 81), it is important to ensure that no new obstacle is introduced in order not to further obstruct the gradual implementation of such freedom of establishment. | 0 |
12,858 | 16. The fact, however, that a Member State does not grant to a non-resident certain tax benefits which it grants to a resident is not, as a rule, discriminatory having regard to the objective differences between the situations of residents and of non-residents, both from the point of view of the source of their income and from that of their personal ability to pay tax or their personal and family circumstances (Case C-279/93 Schumacker [1995] ECR I-225, paragraph 34, and Case C-391/97 Gschwind [1999] ECR I-5451, paragraph 23). | 47. It should, however, be recalled that it is settled case-law that, in the context of the cooperation between the Court and national courts under Article 267 TFEU, it is solely for the national court before which the dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court (judgment in Rosado Santana , C‑177/10, EU:C:2011:557, paragraph 32 and the case-law cited). | 0 |
12,859 | 61
If the national court were thus to come to the view that the obligation to disapply the provisions of the Criminal Code at issue conflicts with the principle that offences and penalties must be defined by law, it would not be obliged to comply with that obligation, even if compliance with the obligation allowed a national situation incompatible with EU law to be remedied (see, by analogy, judgment of 10 July 2014, Impresa Pizzarotti, C‑213/13, EU:C:2014:2067, paragraphs 58 and 59). It will then be for the national legislature to take the necessary measures, as stated in paragraphs 41 and 42 above. | 36. It must be stated, in that regard, that any insurance transaction has, by nature, a link with the item it covers. It follows that there is necessarily a connection between the leased item and the relevant insurance. Nonetheless, such a connection is not sufficient in itself to determine whether or not there is a single complex transaction for VAT purposes. If any insurance transaction were subject to VAT because the services relating to the item it covers were subject to VAT, the very aim of Article 135(1)(a) of the VAT Directive, that is the exemption of insurance transactions would be called into question. | 0 |
12,860 | 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). | 22. Ainsi, l’article 5, point 1, sous a), du règlement n° 44/2001, dont les termes sont identiques à ceux de l’article 5, point 1, de la convention de Bruxelles, doit se voir reconnaître une portée identique (voir en sens, notamment, arrêt du 23 avril 2009, Falco Privatstiftung et Rabitsch, C‑533/07, Rec. p. I‑3327, point 56). | 0 |
12,861 | 84. In paragraphs 23 and 25 of the judgment in Case 12/86 Demirel [1987] ECR 3719, the Court further took the view that provisions of the Additional Protocol which essentially serve to set out a programme and do not constitute sufficiently precise and unconditional provisions cannot be regarded as rules of Community law which are directly applicable in the internal legal order of the Member States. | 52. It is also settled case-law that the financial consequences which might ensue for a Member State from a preliminary ruling do not in themselves justify limiting the temporal effects of the ruling (Case C‑184/99 Grzelczyk [2001] ECR I‑6193, paragraph 52; Case C‑209/03 Bidar [2005] ECR I‑2119, paragraph 68; and Brzeziński , paragraph 58). | 0 |
12,862 | 25. Next, with regard to the concept of ‘working time’, within the meaning of point (1) of Article 2 of Directive 2003/88, it is important to note that the Court has repeatedly held that the directive defines that concept as any period during which the worker is at work, at the employer’s disposal and carrying out his activity or duties, in accordance with national laws and/or practices, and that that concept is placed in opposition to rest periods, the two being mutually exclusive (judgments in Jaeger , C‑151/02, EU:C:2003:437, paragraph 48; Dellas and Others , C‑14/04, EU:C:2005:728, paragraph 42, and orders in Vorel , C‑437/05, EU:C:2007:23, paragraph 24, and Grigore , C‑258/10, EU:C:2011:122, paragraph 42). | 30 Therefore, if workers are entitled, under Law No 230, to reinstatement from the point of view of increases in salary, seniority and the payment by the employer of social security contributions, from the date of their original recruitment, former foreign-language assistants who have become linguistic associates must also be entitled to similar reinstatement with effect from the date of their original recruitment. | 0 |
12,863 | 32. According to the Court’s case law, as the rules regarding the manner in which the EU institutions arrive at their decisions are laid down in the Treaties and are not within the discretion of the Member States or of the institutions themselves, the Treaties alone may, in particular cases, empower an institution to amend a decision-making procedure established by the Treaties. Accordingly, to acknowledge that an institution can establish secondary legal bases, whether for the purpose of strengthening or easing the detailed rules for the adoption of an act, is tantamount to according that institution a legislative power which exceeds that provided for by the Treaties (see judgment in Parliament v Council , C‑133/06, EU:C:2008:257, paragraphs 54 to 56). | 39. That same protection requires provision to be made for the unsuccessful tenderer to examine in sufficient time the question of whether the decision to award is valid. In the light of the need to guarantee the effectiveness of the review directive, it follows that a reasonable period must pass between the moment when the award decision is communicated to the unsuccessful tenderers and the conclusion of the contract in order to allow them, inter alia, to bring an application for interim measures until the conclusion of the contract. | 0 |
12,864 | 61. Dans ces conditions, un État membre qui s’abstient de constater le droit des Communautés sur les ressources propres et de mettre le montant correspondant à la disposition de la Commission, sans que l’une des conditions prévues à l’article 17, paragraphe 2, des règlements n os 1552/89 et 1150/2000 soit remplie, manque à ses obligations en vertu du droit communautaire (voir arrêts du 18 octobre 2007, Commission/Danemark, C‑19/05, Rec. p. I‑8597, point 32, et du 8 juillet 2010, Commission/Italie, C‑334/08, précité, point 51). | 41. However, in contrast to the facts of the case giving rise to the judgment in Abbey National , the taxable person in the case before the national court, namely Faxworld GbR, as a Vorgründungsgesellschaft, did not even intend to effect itself taxable operations, its sole object being to prepare the activities of the Aktiengesellschaft (limited company). None the less, the VAT which Faxworld GbR wishes to deduct relates to supplies acquired for the purpose of effecting taxable transactions, even though those transactions were only the planned transactions of Faxworld AG. | 0 |
12,865 | 53 As regards application of the Agreement establishing the WTO and the agreements and memorandums annexed to it (the WTO agreements) within the Community legal order, it follows from the judgment in Case C-149/96 Portugal v Council [1999] ECR I-8395, paragraphs 42 to 47, that, having regard to their nature and structure, the WTO agreements are not in principle among the rules in the light of which the Court is to review the legality of measures adopted by the Community institutions. | 48
Article 16 of that regulation, read in the light of recital 12 thereof, provides for the communication of ‘due’ information to the debtor in order to enable him to arrange for his defence and thus ensure the inter partes nature of the proceedings leading to the issuing of the enforcement order capable of giving rise to a certificate. Those minimum standards reflect the EU legislature’s intention to ensure that proceedings leading to the adoption of judgments on uncontested claims offer adequate guarantees of respect for the rights of the defence (see, to that effect, judgment of 16 June 2016, Pebros Servizi, C‑511/14, EU:C:2016:448, paragraph 44). | 0 |
12,866 | 18 Accordingly, conditions imposed by national law must be regarded as indirectly discriminatory where, although applicable irrespective of nationality, they affect essentially migrant workers (see Case 41/84 Pinna v Caisse d' Allocations Familiales de la Savoie [1986] ECR 1, paragraph 24; Case 33/88 Allué and Another v Università degli Studi di Venezia [1989] ECR 1591, paragraph 12; and Le Manoir, paragraph 11) or the great majority of those affected are migrant workers (see Case C-279/89 Commission v United Kingdom [1992] ECR I-5785, paragraph 42, and Case C-272/92 Spotti v Freistaat Bayern [1993] ECR I-5185, paragraph 18), where they are indistinctly applicable but can more easily be satisfied by national workers than by migrant workers (see Commission v Luxembourg, paragraph 10, and Case C-349/87 Paraschi v Landesversicherungsanstalt Wuerttemberg [1991] ECR I-4501, paragraph 23) or where there is a risk that they may operate to the particular detriment of migrant workers (see Case C-175/88 Biehl v Administration des Contributions [1990] ECR I-1779, paragraph 14, and Case C-204/90 Bachmann v Belgium [1992] ECR I-249, paragraph 9). | 62 As far as product promotion is concerned, the agreement made between the Swedish State and Systembolaget requires the latter to adopt marketing and advertising measures which are impartial and independent of the origin of the products and to endeavour to make known new beverages to consumers whilst taking account of the restrictions in the Law on Alcohol. | 0 |
12,867 | 34. Toutefois, il convient de tenir compte, dans le cadre de l’application de ces critères, du fait que la perception du consommateur moyen n’est pas nécessairement la même dans le cas d’une marque tridimensionnelle, constituée par l’apparence du produit lui-même, que dans le cas d’une marque verbale ou figurative, qui consiste en un signe indépendant de l’aspect des produits qu’elle désigne (arrêt du 4 octobre 2007, Henkel/OHMI, C-144/06 P, Rec. p. I-8109, point 36 et jurisprudence citée). | 76. Consequently, the main purpose of the repayment of unlawfully paid State aid is to eliminate the distortion of competition caused by the competitive advantage afforded by the unlawful aid. | 0 |
12,868 | 153
It should be recalled, first, that the General Court has exclusive jurisdiction to find and appraise the relevant facts and, in principle, to examine the evidence it accepts in support of those facts. Provided that the evidence has been properly obtained and the general principles of law and the rules of procedure in relation to the burden of proof and the taking of evidence have been observed, it is for the General Court alone to assess the value which should be attached to the evidence produced to it. Save where the clear sense of the evidence has been distorted, that appraisal does not therefore constitute a point of law which is subject as such to review by the Court of Justice (see, inter alia, judgments of 30 May 2013, Quinn Barlo and Others v Commission, C‑70/12 P, not published, EU:C:2013:351, paragraph 25 and the case-law cited, and of 16 June 2016, Evonik Degussa and AlzChem v Commission, C‑155/14 P, EU:C:2016:446, paragraph 23 and the case-law cited). Moreover, such a distortion must be obvious from the documents on the Court’s file, without there being any need to carry out a new assessment of the facts and evidence (judgment of 16 June 2016, Evonik Degussa and AlzChem v Commission, C‑155/14 P, EU:C:2016:446, paragraph 23 and the case-law cited). | 6 Those requirements are of particular importance in the field of competition, which is characterized by complex factual and legal situations. | 0 |
12,869 | 55 More specifically, it should be recalled that the case which led to the judgment in Boots Company, cited above, concerned money-off coupons which were offered free of charge by a company to its customers when they purchased certain items and formed part of a promotion the costs of which were borne by the company. Consequently, the Court ruled that since such a price reduction formed part of the price discounts and rebates allowed to the customer' within the meaning of Article 11(A)(3)(b) of the Sixth Directive, the face value of the coupons was not to be included in that company's taxable amount (Boots Company, paragraphs 13, 21 and 22). | 32
Accordingly, Member States have discretion as to the measures they consider appropriate to achieve the mandatory overall national targets set out in Article 3(1) and (2) of Directive 2009/28, read in combination with Annex I to that directive. | 0 |
12,870 | 14. In that regard, whilst it is true that direct taxation falls within their competence, the Member States must none the less exercise that competence consistently with EU law (see, inter alia, Case C‑72/09 Établissements Rimbaud [2010] ECR I‑0000, paragraph 23). | 8 AS STATED ABOVE , THE APPLICANT FURTHER REQUESTED THE COURT TO HOLD THAT SHE WAS ENTITLED TO INTEREST ON THE SUMS DUE TO HER BY WAY OF ARREARS OF REMUNERATION .
DEFAULT INTEREST | 0 |
12,871 | 47. In order to determine whether the local transport of passengers by taxi constitutes a concrete and specific aspect of the supply of services by undertakings for the transport of passengers and their accompanying luggage, it is necessary to consider whether this involves a service which is, as such, identifiable separately from the other services in that category (see, by analogy, Commission v France , paragraph 35). | 38. It must be observed at the outset that that clarification is not to be understood as referring to all disruptions in trade. First, any screening procedure is liable to result in some such disruptions, such as delays for example, however minor they may be. | 0 |
12,872 | 42. The Court may refuse to rule on a question referred for a preliminary ruling by a national court only where it is quite obvious that the interpretation of Community law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it ( PreussenElektra , paragraph 39, and Rüffler , paragraph 38). | 56. That argument cannot be accepted. It is clear from paragraphs 44 and 40 of the judgments in Commission v Portugal and Commission v France respectively that the prohibition laid down in Article 56 EC goes beyond the mere elimination of unequal treatment, on grounds of nationality, as between operators on the financial markets. | 0 |
12,873 | 53. It is however possible that the instrument for cooperation referred to above may not always function in an efficient and satisfactory manner in practice. However, the Member States should not be able to rely on the possible difficulties in obtaining the information required or on the shortcomings of cooperation between their tax authorities in order to justify a restriction of the fundamental freedoms secured by the Treaty (see, to that effect, Case C‑334/02 Commission v France [2004] ECR I‑2229, paragraph 33, and Commission v Spain , paragraph 72). | 31 The compatibility of the statutes of such an association with the Community rules on competition cannot be assessed in the abstract. It will depend on the particular clauses in the statutes and the economic conditions prevailing on the markets concerned. | 0 |
12,874 | 40. The case-law cited in the previous paragraph is not relevant in the present case. One of those cases can be distinguished by reason of circumstances peculiar to the dispute, which led to the applicant in the main proceedings being deprived of the opportunity to rely effectively on the incompatibility of a domestic provision with Community law (see Peterbroeck , paragraph 16 et seq.). In other cases, the Court’s findings are justified by the need to ensure that consumers are given the effective protection which Council Directive 93/13/EEC of 5 April 1993 on unfair terms in consumer contracts (OJ 1993 L 95, p. 29) seeks to achieve (see Océano Grupo Editorial and Salvat Editores , paragraph 26; Cofidis , paragraph 33; and Mostaza Claro , paragraph 29). Moreover, that case-law cannot be properly invoked in an analysis of an infringement of the principle of effectiveness, since it seeks to determine whether equal treatment is given to pleas based on national law and those based on Community law (see Eco Swiss , paragraph 37). | 56. It follows that the fact that that equipment or devices are able to make copies is sufficient in itself to justify the application of the private copying levy, provided that the equipment or devices have been made available to natural persons as private users. | 0 |
12,875 | 23. Meat of which the distribution is significantly restricted cannot be regarded as being marketable ‘in normal conditions’ (see, to that effect, SEPA , paragraph 30). | 30. Meat such as that in issue in the main proceedings, the production, treatment and distribution of which is significantly restricted, even if it fulfils the hygiene criteria and is the object of a commercial transaction cannot be regarded as being ‘marketable in normal conditions’. | 1 |
12,876 | En effet, d’une part, l’affaire ayant donné lieu à l’arrêt Město Žamberk (C‑18/12, EU:C:2013:95) concernait une prestation
de services complexe unique, puisqu’il s’agissait de l’accès à un parc aquatique proposant des activités tant récréatives
que sportives. C’est dans ce contexte précis que la Cour a jugé que, afin de déterminer si une prestation complexe unique
doit être qualifiée de prestation ayant un lien étroit avec la pratique du sport, au sens de l’article 132, paragraphe 1,
sous m), de la directive 2006/112, bien que cette prestation comprenne également des éléments n’ayant pas un tel lien, il
y a lieu de prendre en considération toutes les circonstances dans lesquelles se déroule l’opération pour en rechercher les
éléments caractéristiques et d’en identifier les éléments prédominants (arrêt Město Žamberk, C‑18/12, EU:C:2013:95, point
29 et jurisprudence citée). Or, la location de postes d’amarrage et d’emplacements pour l’entreposage de bateaux ne constitue
pas une prestation de services complexe unique dont il conviendrait de déterminer l’élément prédominant. Il s’ensuit que la
solution retenue dans l’arrêt Město Žamberk (C‑18/12, EU:C:2013:95) n’est pas transposable en l’espèce. | 20. À cet égard, il convient de rappeler que, selon une jurisprudence constante de la Cour, les questions relatives à l’interprétation du droit de l’Union, posées par le juge national dans le cadre réglementaire et factuel qu’il définit sous sa responsabilité, bénéficient d’une présomption de pertinence (voir arrêt du 30 mai 2013, X, C‑651/11, point 20 et jurisprudence citée). | 0 |
12,877 | 33 Articles 85 and 86 of the Treaty apply only to anti-competitive conduct engaged in by undertakings on their own initiative (see to that effect, as regards Article 86 of the Treaty, Case 41/83 Italy v Commission [1985] ECR 873, paragraphs 18 to 20; Case C-202/88 France v Commission - the so-called `telecommunications terminals' judgment - [1991] ECR I-1223, paragraph 55; and Case C-18/88 GB-Inno-BM [1991] ECR I-5941, paragraph 20). If anti-competitive conduct is required of undertakings by national legislation or if the latter creates a legal framework which itself eliminates any possibility of competitive activity on their part, Articles 85 and 86 do not apply. In such a situation, the restriction of competition is not attributable, as those provisions implicitly require, to the autonomous conduct of the undertakings (see also Joined Cases 40/73 to 48/73, 50/73, 54/73 to 56/73, 111/73, 113/73 and 114/73 Suiker Unie and Others v Commission [1975] ECR 1663, paragraphs 36 to 72, and more particularly paragraphs 65, 66, 71 and 72). | 109. In order to be appropriate, such remuneration must be reasonable in relation to the economic value of the service provided. In particular, it must be reasonable in relation to the actual or potential number of persons who enjoy or wish to enjoy the service (see, by analogy, Case C-61/97 FDV [1998] ECR I-5171, paragraph 15, and Case C-52/07 Kanal 5 and TV 4 [2008] ECR I-9275, paragraphs 36 to 38). | 0 |
12,878 | 47. As the Danish Government argued in the written observations which it submitted to the Court, in a situation where a taxable person which has been able to deduct VAT on the purchase of goods used for its business applies those goods from its business for its own private use or that of its staff, that person becomes a final consumer of those goods and must be treated accordingly. From that point of view, Article 6(2)(a) of the Sixth Directive prevents the taxable person from escaping payment of VAT when it applies those goods for its own private use and from thus enjoying advantages to which it is not entitled by comparison with an ordinary consumer who buys the goods and pays VAT on them (see, to that effect, Case C-20/91 de Jong [1992] ECR I-2847, paragraph 15; Enkler , paragraph 33; Case C‑415/98 Bakcsi [2001] ECR I‑1831, paragraph 42; Fischer and Brandenstein , paragraph 56; and Hotel Scandic Gåsabäck , paragraph 23). | 21 In that regard, it should be stated that the operative part of an act is indissociably linked to the statement of reasons for it, so that, when it has to be interpreted, account must be taken of the reasons which led to its adoption. | 0 |
12,879 | 108. Two officials who are reclassified in a higher grade under different rules of the Staff Regulations are, accordingly, in different situations (see, by analogy, Centeno Mediavilla and Others v Commission , paragraphs 79 and 80). | 23. It should be noted that that power is exercised subject to the review of the Commission, since Member States are required under Article 3(6) of Directive 2003/55 to inform the Commission of all measures taken to fulfil public service obligations and their possible effects on national and international competition, whether or not such measures require a derogation from the provisions of that directive, and to notify the Commission every two years of any changes to such measures. | 0 |
12,880 | 18 The Landesarbeitsgericht considered that, under the case-law of the Bundesarbeitsgericht (Federal Labour Court), Deutsche Post's appeal was unfounded and that Mrs Sievers and Mrs Schrage were entitled to the pensions which they claimed. It observed, however, that under the case-law of the Court (Barber, cited above, Case C-109/91 Ten Oever [1993] ECR I-4879 and Case C-128/93 Fisscher [1994] ECR I-4583), the direct effect of Article 119 of the Treaty could in principle be relied on to claim equal treatment for men and women in relation to occupational pensions only for periods of employment subsequent to 17 May 1990. Moreover, it was clear from the Protocol that benefits under occupational social security schemes were not to be considered as remuneration if and in so far as they were attributable to periods of employment prior to 17 May 1990. | 45 Therefore, as the Court has already held in Case C-345/99 Commission v France, paragraph 22, where, after the entry into force of the Sixth Directive, the legislation of a Member State is amended so as to reduce the scope of existing exemptions and thereby brings itself into line with the objective of the Sixth Directive, that legislation must be considered to be covered by the derogation in the second subparagraph of Article 17(6) of the Sixth Directive and is not in breach of Article 17(2). | 0 |
12,881 | 18. The prohibition on measures having an effect equivalent to restrictions set out in Article 28 EC covers all commercial rules enacted by the Member States which are capable of hindering, directly or indirectly, actually or potentially, intra-Community trade (see, in particular, Case 8/74 Dassonville [1974] ECR 837, paragraph 5; Case 178/84 Commission v Germany [1987) ECR 1227 ( " Beer purity law " ), paragraph 27; and Case C-12/00 Commission v Spain [2003] ECR I-459, paragraph 71). | 33 However, although the care allowance is also designed to cover certain costs entailed by reliance on care, in particular those relating to aid provided by a third person, rather than to compensate for loss of earnings on the part of the recipient, it nevertheless displays features distinguishing it from sickness insurance benefits in kind. | 0 |
12,882 | 19. Finally, it should be recalled that the Directive does not completely harmonise the rules relating to the areas which it covers, but that it lays down minimum rules for broadcasts which emanate from the European Community and which are intended to be received within it (see, to that effect, Case C‑412/93 Leclerc-Siplec [1995] ECR I‑179, paragraphs 29 and 44, and Joined Cases C‑34/95 to C‑36/95 De Agostini and TV-Shop [1997] ECR I‑3843, paragraph 3). | 37. Secondly, it is necessary to examine whether the assistance at issue is granted to the public servant by reason of the latter’s employment. It follows from settled case-law that, in order to determine whether a benefit comes within the scope of Article 157 TFEU, the one criterion which may prove decisive is whether the benefit was granted to the worker by reason of his employment relationship, and all the more so because this is the only criterion which is based on the wording of that provision itself (see, with regard to retirement pensions, Maruko , paragraph 46 and the case-law cited). | 0 |
12,883 | 179 It should also be pointed out that while, pursuant to Article 8(1) of Regulation No 729/70, recovery procedures undertaken at national level are carried out in accordance with the rules of national law, including those allocating the burden of proof (see, to that effect, Joined Cases 205/82 to 215/82 Deutsche Milchkontor and Others [1983] ECR 2633, paragraph 36), it is also settled case-law that recourse to rules of national law is possible only in so far as it is necessary for the implementation of provisions of Community law and in so far as the application of those rules of national law does not jeopardise the scope and effectiveness of that Community law (Cases 146/81, 192/81 and 193/81 BayWa and Others v Bundesanstalt für Landwirtschaftliche Marktordnung [1982] ECR 1503, paragraph 29). | 35
That legislation is thus not such as to limit the civil liability insurance cover established for the insured person in respect of damage caused to third parties (see, by analogy, judgment of 23 October 2012, Marques Almeida, C‑300/10, EU:C:2012:656, paragraph 35). | 0 |
12,884 | 43. In that regard, the Court has acknowledged, first, that the objective of maintaining a balanced medical and hospital service open to all may fall within the derogations on grounds of public health provided for in Article 46 EC, in so far as such an objective contributes to the attainment of a high level of health protection ( Kohll , paragraph 50; Müller‑Fauré and van Riet , paragraphs 67 and 71, and Watts , paragraph 104), and, secondly, that it cannot be excluded that the risk of seriously undermining the financial balance of the social security system may constitute an overriding reason in the general interest capable of justifying an obstacle to the principle of freedom to provide services ( Kohll , paragraph 41; Müller‑Fauré and van Riet , paragraph 73; Watts , paragraph 103, and Elchinov , paragraph 42). | 26
According to settled case-law, in the absence of harmonisation of such rules under EU law, it is for the national legal order of each Member State to establish them in accordance with the principle of procedural autonomy provided, however, that those rules are not less favourable than those governing similar domestic situations (principle of equivalence) and that they do not make it excessively difficult or impossible in practice to exercise the rights conferred by EU law (principle of effectiveness) (judgment of 15 October 2015, Nike European Operations Netherlands, C‑310/14, EU:C:2015:690, paragraph 28 and the case-law cited). | 0 |
12,885 | 32 Likewise the reference in Article 13 to the rights which an injured person may rely on under a special liability system existing at the time when the Directive was notified must be construed, as is clear from the third clause of the 13th recital thereto, as referring to a specific scheme limited to a given sector of production (see judgments of today in Case C-52/00 Commission v France [2002] ECR I-0000, paragraphs 13 to 23, and Case C-154/00 Commission v Greece [2002] ECR I-0000, paragraphs 9 to 19). | 36. The obligation of transparency to be complied with by public authorities concluding service concession contracts consists in ensuring, for the benefit of any potential tenderer, a degree of advertising sufficient to allow the service concession to be opened up to competition and the impartiality of the award procedures to be reviewed (see Telaustria and Telefonadress , paragraphs 60 to 62; Parking Brixen , paragraphs 46 to 49; and ANAV , paragraph 21). | 0 |
12,886 | 72. The Member States’ obligation, arising from a directive, to achieve the result envisaged by that directive and their duty under Article 4(3) TEU to take all appropriate measures, whether general or particular, to ensure the fulfilment of that obligation is binding on all the authorities of the Member States including, for matters within their jurisdiction, the courts. Such obligations devolve on those authorities, including, where appropriate, in their capacity as a public employer ( Impact , paragraphs 41 and 85 and the case-law cited). | 85. As has already been observed in paragraph 41 of this judgment, the Member States’ obligation to achieve the result envisaged by a directive and, under Article 10 EC, to take all appropriate measures, whether general or particular, to ensure the fulfilment of that obligation, is binding on all the authorities of the Member States (see von Colson and Kamann , paragraph 26). Such obligations devolve on those authorities, including, where appropriate, in their capacity as a public employer. | 1 |
12,887 | 72 Moreover, the fact that the Agreement is intended essentially to promote the economic development of Turkey and therefore involves an imbalance in the obligations assumed by the Community towards the non-member country concerned is not such as to prevent recognition by the Community of the direct effect of certain of its provisions (see, by analogy, Case 87/75 Bresciani v Amministrazione delle Finanze [1976] ECR 129, paragraph 23; Kziber, cited above, paragraph 21; and Case C-469/93 Amministrazione delle Finanze dello Stato v Chiquita Italia [1995] ECR I-4533, paragraph 34). | 77. Next, the principle of legal certainty requires that European Union legislation must be certain and its application foreseeable by those subject to it (Case 325/85 Ireland v Commission [1987] ECR 5041, paragraph 18; Case C‑63/93 Duff and Others [1996] ECR I‑569, paragraph 20; and Belgium and Forum 187 v Commission , paragraph 69). It follows from paragraphs 73 to 75 of the present judgment that the 1997 decision indicated an expiry date, which made it foreseeable for the undertakings likely to avail themselves of the 1997-1999 aid scheme that, after that date, no further invitation to apply for aid could be launched under that scheme. | 0 |
12,888 | 41 The reason for this mitigation of the burden of proof on the Commission is that it is the Member State which is best placed to collect and verify the data required for the clearance of EAGGF accounts; consequently, it is for the State to adduce the most detailed and comprehensive evidence that it has made checks or that its figures are accurate and, if appropriate, that the Commission's assertions are incorrect (Cases C-54/95 Germany v Commission, cited above, paragraph 35, and C-28/94 Netherlands v Commission, cited above, paragraph 41). | 44. Article 3(2) of the Directive lists the rights which the consumer may rely on against the seller in cases where the goods delivered are not in conformity. In the first place, the consumer has the right to require the goods to be brought into conformity. If that is not possible, he may subsequently seek a reduction in the price or rescission of the contract. | 0 |
12,889 | 60. In the present case, the justification put forward by the Italian Republic relates to the need to ensure road safety, which, according to the case-law, constitutes an overriding reason relating to the public interest capable of justifying a hindrance to the free movement of goods (see, in particular, Case C‑55/93 van Schaik [1994] ECR I‑4837, paragraph 19; Case C‑314/98 Snellers [2000] ECR I‑8633, paragraph 55; Commission v Finland , paragraph 40, Commission v Netherlands , paragraph 77, Commission v Portugal , paragraph 38; and C‑170/07 Commission v Poland [2008] ECR I‑0000, paragraph 49). | 70. Consequently, tax exemptions which are the result of an objective that is unrelated to the tax system of which they form part cannot circumvent the requirements under Article 87(1) EC. | 0 |
12,890 | 30. Furthermore, the Court has already held that Article 49 EC precludes the application of any national rules which have the effect of making the provision of services between Member States more difficult than the provision of services purely within one Member State ( De Coster , paragraph 30; Mobistar and Belgacom Mobile , paragraph 30; Cipolla and Others , paragraph 57; and Case C-76/05 Schwarz and Gootjes-Schwarz [2007] ECR I-0000, paragraph 67). | 67. Such legislation constitutes an obstacle to the freedom to provide services guaranteed by Article 49 EC. That article precludes the application of any national rules which have the effect of making the provision of services between Member States more difficult than the provision of services purely within a Member State (see, for example, Case C-118/96 Safir [1998] ECR I-1897, paragraph 23; Smits and Peerbooms , paragraph 61; Danner , paragraph 29; Case C-334/02 Commission v France [2004] ECR I-2229, paragraph 23; Watts , paragraph 94; and Case C-444/05 Stamatelaki [2007] ECR I-0000, paragraph 25). | 1 |
12,891 | 43 However, Mr Pavlov and the other applicants take the view that, as from 1 January 1996, they ought to have been exempted from compulsory membership of the Fund by virtue of Article 1(2) of the Fund's rules. Since that date they have been practising as salaried employees and they submit that, as such, they are required to be members of the Bedrijfspensioenfonds voor de Gezondheid, Geestelijke en Maatschappelijke Belangen (Pension Fund for the Health-Care and Psychological and Social Welfare Sector). On that ground, Mr Pavlov and the other applicants ceased paying contributions to the Fund. | 59. There is therefore no need to express a view on Article 12 EC in so far as the facts at issue in the main proceedings fall within the scope of Article 39 EC. | 0 |
12,892 | 65
It is only quite exceptionally that the Court may, in application of the general principle of legal certainty inherent in the EU legal order, be moved to restrict for any person concerned the opportunity to rely on a provision which it has interpreted with a view to calling into question legal relationships established in good faith. Two essential criteria must be fulfilled before such a limitation can be imposed, namely that those concerned should have acted in good faith and that there should be a risk of serious difficulties (judgments of 10 May 2012, Santander Asset Management SGIIC and Others, C‑338/11 to C‑347/11, EU:C:2012:286, paragraph 59, and of 22 September 2016, Microsoft Mobile Sales International and Others, C‑110/15, EU:C:2016:717, paragraph 60). | 40. As regards detriment to the repute of the mark, also referred to as ‘tarnishment’ or ‘degradation’, such detriment is caused when the goods or services for which the identical or similar sign is used by the third party may be perceived by the public in such a way that the trade mark’s power of attraction is reduced. The likelihood of such detriment may arise in particular from the fact that the goods or services offered by the third party possess a characteristic or a quality which is liable to have a negative impact on the image of the mark. | 0 |
12,893 | S’agissant de la forme juridique de l’acte à adopter, il y a lieu de relever qu’elle n’est pas nécessairement requise lors
de l’indication de la base juridique de cet acte. Ainsi que l’a fait valoir à juste titre le Conseil, de nombreuses dispositions
des traités, qui sont constitutives de bases juridiques, ne mentionnent pas la forme des actes juridiques qui peuvent être
adoptés. Par ailleurs, l’article 296 TFUE, selon lequel, « [l]orsque les traités ne prévoient pas le type d’acte à adopter,
les institutions le choisissent au cas par cas, dans le respect des procédures applicables et du principe de proportionnalité »,
prévoit expressément l’hypothèse dans laquelle les dispositions du traité FUE ne précisent pas la forme des actes susceptibles
d’être adoptés (arrêt du 1er mars 2016, National Iranian Oil Company/Conseil, C‑440/14 P, EU:C:2016:128, point 18). | 84. Furthermore, the Court has ruled that the status of Member State of residence of the company receiving dividends cannot entail the obligation for that Member State to offset a fiscal disadvantage arising where a series of charges to tax is imposed entirely by the Member State in which the company distributing those dividends is established, in so far as the dividends received are neither taxed nor taken into account in a different way by the first Member State as regards investment enterprises established in that State (judgment in Orange European Smallcap Fund , C‑194/06, EU:C:2008:289, paragraph 41). | 0 |
12,894 | 31
It follows from the case-law of the Court of Justice, in essence, that simple handling intended to make an unfinished tobacco product capable of being smoked, such as merely inserting a roll of tobacco into a cigarette tube, is not ‘industrial processing’ (see, by analogy, judgments of 24 September 1998, Brinkmann, C‑319/96, EU:C:1998:429, paragraphs 18 and 20, and of 10 November 2005, Commission v Germany, C‑197/04, EU:C:2005:672, paragraphs 31 and 32). | 58. In contrast, a court hearing an appeal which has been brought against a decision of a lower court responsible for maintaining a register, rejecting such an application, and which seeks the setting-aside of that decision, which allegedly adversely affects the rights of the applicant, is called upon to give judgment in a dispute and is exercising a judicial function. | 0 |
12,895 | 36. It should be borne in mind at the outset that a colour mark per se is capable of constituting, under certain conditions, a trade mark within the meaning of Article 2 of Directive 2008/95 (see, to that effect, Case C‑104/01 Libertel EU:C:2003:244, paragraphs 27 to 42, and Case C‑49/02 Heidelberger Bauchemie EU:C:2004:384, paragraph 42). | 108. As regards the statistics for 1995 and 1996, the information submitted to the Court does not show that the revised data referred to by the Greek Government were accurate or that they were submitted in accordance with the Community rules. In this context, the Hellenic Republic has not established the existence of a reliable and operational supervisory system, as it is required to do (see Case C-157/00 Commission v Greece , paragraph 18). | 0 |
12,896 | 24. It should be recalled that Article 67(1) EEC (subsequently Article 67(1) of the EC Treaty, itself repealed by the Treaty of Amsterdam) did not have the effect of abolishing restrictions on movements of capital by the end of the transitional period. Their abolition was a matter for Council directives adopted on the basis of Article 69 of the EEC Treaty (subsequently Article 69 EC, itself repealed by the Treaty of Amsterdam) (see Case 203/80 Casati [1981] ECR 2595, paragraphs 8 to 13; and Case C-483/93 Svensson and Gustavsson [1995] ECR I-3955, paragraph 5). | 79. Such interpretation of provisions of domestic law in a manner consistent with a directive cannot in itself achieve the clarity and precision needed to meet the requirement of legal certainty (see, to this effect, Case C-236/95 Commission v Greece [1996] ECR I‑4459, paragraph 13, and Case C-144/99 Commission v Netherlands [2001] ECR I‑3541, paragraph 21). | 0 |
12,897 | 31. In addition, the Court of Justice has already ruled that Article 28 EC precludes the application in intra‑Community trade of national provisions which require, even as a pure formality, import licences or any other similar procedure (see, to that effect, Case 124/81 Commission v United Kingdom (‘UHT milk’) [1983] ECR 203, paragraph 9; Case C‑304/88 Commission v Belgium [1990] ECR I‑2801, paragraph 9; and Case C‑434/04 Ahokainen and Leppik [2006] ECR I‑0000, paragraph 20). | 45. Similarly, recital 34 in the preamble to Directive 2001/14 states that investment in railway infrastructure is desirable and infrastructure charging schemes should provide incentives for infrastructure managers to make appropriate investments where they are economically attractive. There can be no incentive for managers to invest in infrastructure unless the charging scheme affords them a certain degree of flexibility. | 0 |
12,898 | 37. The discretion conferred on the Member States under Clause 5(1) of the Framework Agreement must also be exercised in compliance with EU law and, in particular, its general principles as well as the other provisions of the Framework Agreement (see, to that effect, Mangold , paragraphs 50 to 54 and 63 to 65, and Angelidaki and Others , paragraph 85). | 60. Next, as regards the possibility of seeking compensation for loss caused by a contract or by conduct liable to restrict or distort competition, it should be recalled that the full effectiveness of Article 81 EC and, in particular, the practical effect of the prohibition laid down in Article 81(1) EC would be put at risk if it were not open to any individual to claim damages for loss caused to him by a contract or by conduct liable to restrict or distort competition ( Courage and Crehan , cited above, paragraph 26). | 0 |
12,899 | 30. As regards the risks of discrimination and of restriction, nothing in the documents before the Court could lead one to think that the grounds of health and public policy relied on by the Finnish authorities have been diverted from their proper purpose and used in such a way as to create discrimination in respect of goods originating in other Member States, or indirectly to protect certain national products (Case 34/79 Henn and Darby [1979] ECR 3795, paragraph 21, as well as Joined Cases C‑1/90 and C‑176/90 Aragonesa de Publicidad Exter ior and Publivía [1991] ECR I‑4151, paragraph 20). | 23 QUE , DES LORS , CES DISPOSITIONS ENGENDRENT DIRECTEMENT DES DROITS DANS LE CHEF DES JUSTICIABLES ; | 0 |
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