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1,600 | 40. With regard, first of all, to the argument that Article 56 EC is not intended to apply to activities involving the investment of OPF assets on the ground that those activities are not economic in nature, it must be borne in mind that the Court has already held that occupational pension funds operating in accordance with the principle of capitalisation engage, notwithstanding their social objective and the compulsory affiliation to the second pillar for the retirement scheme to which they belong, in economic activity (see Case C‑67/96 Albany [1999] ECR I‑5751, paragraphs 81 to 87). In accordance with Articles 2, 3, 27 and 29 of the Law on pension funds, the scheme in question is based on the capitalisation principle and the assets of the OPFs are managed and invested by PTEs, which operate for a fee, in the form of a joint-stock company. The evidence, relied on by the Republic of Poland, concerning the prudential supervision of the OPFs and PTEs by the public authorities and the guarantee made by the State to cover any deficits in the OPFs is not such as to call into question the economic nature of the activities in question. | 30 It should also be added that a national court called upon to apply, within the limits of its jurisdiction, the provisions of Community law is under an obligation to ensure that full effect is given to Community law and, consequently, where there is doubt as to the validity of Community regulations, to take account of the interest of the Community, namely that such regulations should not be set aside without proper guarantees. | 0 |
1,601 | 23
It should also be noted that, in accordance with Article 29 of the Customs Code, the customs value of imported goods is, in principle, to be made up of their transaction value, Article 29(1)(d) and (2) have the objective of ensuring that the customs value reflects the real economic value of imported goods and is not determined arbitrarily or fictitiously (see, to that effect, judgments in Mitsui & Co. Deutschland, C‑256/07, EU:C:2009:167, paragraph 20, and Christodoulou and Others, C‑116/12, EU:C:2013:825, paragraphs 39 and 40). To that end, customs authorities are entitled to examine the price indicated by the person making the declaration and to reject it if they consider that the latter has been influenced by the relationships which exist between the parties to the transaction (judgment in Carboni e derivati, C‑263/06, EU:C:2008:128, paragraph 37). | 34. It is to be remembered in this regard that it is not for the Court of Justice to rule on the interpretation and applicability of provisions of national law or to establish the facts relevant to the decision in the main proceedings. | 0 |
1,602 | 32 In the context of the procedure laid down by Article 93, the preliminary stage of the procedure for reviewing aid under Article 93(3) of the Treaty, which is intended merely to enable the Commission to form a prima facie opinion on the partial or complete compatibility of the aid in question, must therefore be distinguished from the examination under Article 93(2), which is designed to enable the Commission to be fully informed of all the facts of the case (Case C-198/91 Cook v Commission [1993] ECR I-2487, paragraph 22; Case C-225/91 Matra v Commission [1993] ECR I-3203, paragraph 16; Sytraval and Brink's France, paragraph 38). | 53. In the main proceedings, it is apparent with regard to calculation of the waste tax that hotel establishments constitute a category of ‘holders’ and that, in the submission of Futura Immobiliare and Others, hotel establishments are treated less favourably than individuals. | 0 |
1,603 | 116. Lastly, without going so far as to require a detailed response to the comments made by the individual concerned (see, to that effect, Al‑Aqsa v Council and Netherlands v Al-Aqsa , paragraph 141), the obligation to state reasons laid down in Article 296 TFEU entails in all circum s tances, not least when the reasons stated for the European Union measure represent reasons stated by an international body, that that statement of reasons identifies the individual, specific and concrete reasons why the competent authorities consider that the individual concerned must be subject to restrictive measures (see, to that effect, Al-Aqsa v Council and Netherlands v Al‑Aqsa , paragraphs 140 and 142, and Council v Bamba , paragraphs 49 to 53). | 71. Moreover, the requirement at issue in the main proceedings is not imposed on gaming machines for the purposes of placing them on the market but concerns their life cycle after they have been placed on the market within the meaning of the definition of ‘other requirements’ set out in Article 1(3) of Directive 83/189. | 0 |
1,604 | 24. The French bonus-malus system with which the present action is concerned is, as regards its impact on insurance undertakings’ rates, different in nature from the Italian legislation which was at issue in Commission v Italy . It is true that the French system has effects on changes in the amount of premiums. However, the system does not result in the direct setting of premium rates by the State, since insurance undertakings remain free to set the amount of the basic premium. In those circumstances, the French bonus-malus scheme cannot be equated with a system of approving premium rates that is contrary to the principle of freedom to set rates, as defined by the Court in paragraph 29 of the judgment in Commission v Italy . | 106. The only arguments which are capable of providing adequate reasons for prohibiting the mail-order trade in medicinal products are those relating to the need to provide individual advice to the customer and to ensure his protection when he is supplied with medicines and to the need to check that prescriptions are genuine and to guarantee that medicinal products are widely available and sufficient to meet requirements. | 0 |
1,605 | 38. It is also settled case-law that a benefit may be regarded as a social security benefit in so far as it is granted to the recipients, without any individual and discretionary assessment of personal needs, on the basis of a legally defined position and relates to one of the risks expressly listed in Article 4(1) of Regulation No 1408/71 (see, inter alia, Case 249/83 Hoeckx [1985] ECR 973, paragraphs 12 to 14; Case 122/84 Scrivner and Cole [1985] ECR 1027, paragraphs 19 to 21; Case C‑356/89 Newton [1991] ECR I‑3017; and Case C‑78/91 Hughes [1992] ECR I‑4839, paragraph 15). | 30. La Cour a toutefois précisé que, pour que des impôts, droits, prélèvements et taxes puissent relever de l’assiette de la TVA alors même qu’ils ne représentent pas de valeur ajoutée et qu’ils ne constituent pas la contrepartie économique de la livraison du bien, ils doivent présenter un lien direct avec cette livraison (arrêt De Danske Bilimportører, précité, point 17 et jurisprudence citée). | 0 |
1,606 | 29. Furthermore, the Court has already held that where a Member State has a system for preventing or mitigating a series of charges to tax or economic double taxation for dividends paid to residents by resident companies, it must treat dividends paid to residents by non-resident companies in the same way (see, to that effect, Case C-315/02 Lenz [2004] ECR I-7063, paragraphs 27 to 49; Manninen , paragraphs 29 to 55, and Case C-374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I-11673, paragraph 55). | 39. For the sake of completeness, it must be noted that, as recitals 3, 21 and 24 in the preamble to Regulation No 1782/2003 make clear, environmental protection forms part of the objectives of the single payment scheme. The Court has also held that environmental protection, one of the essential objectives of the European Union, must be regarded as forming part of the common agricultural policy (Case C-428/07 Horvath [2009] ECR I-6355, paragraph 29). Moreover, Article 2 point (1) of Regulation No 796/2004 expressly provides that arable land, and consequently agricultural areas pursuant to Article 2(a) of Regulation No 795/2004, is land maintained in good agricultural and environmental condition within the meaning of Article 5 of Regulation No 1782/2003. | 0 |
1,607 | 64. The content of the Explanatory Notes to the CN, which do not take the place of those of the HS but should be regarded as complementary to them (see, to that effect, Case C‑486/06 Van Landeghem [2007] ECR I‑10661, paragraph 36), and consulted jointly with them, must accordingly be consistent with the provisions of the CN and may not alter their scope (see, in particular, Kamino International Logistics , paragraph 48). | 57. Il s’ensuit que le fait que la Commission a détaillé un grief qu’elle avait déjà fait valoir de manière plus générale dans le cadre de la procédure précontentieuse n’a pas modifié l’objet du manquement allégué et n’a donc eu aucune incidence sur la portée du litige (voir arrêts du 27 novembre 2003, Commission/Finlande, C‑185/00, Rec. p. I‑14189, points 84 à 87; du 8 juillet 2010, Commission/Portugal, C‑171/08, Rec. p. I‑6817, point 29, et du 11 novembre 2010, Commission/Portugal, précité, point 23). | 0 |
1,608 | 67. It must be recalled, as the Court found in paragraph 56 of its judgment in Emesa Sugar , that in 1997 Community production of beet sugar already exceeded the quantity consumed in the Community; in addition cane sugar was imported from the ACP States to cater for specific demand for that product and the Community was under an obligation to import a certain quantity of sugar from non-member countries under the WTO agreements. The Community was also required to subsidise sugar exports by granting export refunds, within the limits laid down in the WTO agreements. In those circumstances and in view of the growing increase in imports of sugar from the OCTs since 1997, the Commission was entitled to take the view that any additional quantity of sugar reaching the Community market, even if minimal compared with Community production, would have obliged the Community institutions to increase the amount of the export subsidies, within the limits mentioned above, or to reduce the quotas of European producers, which would have disturbed the common organisation of the sugar market, the balance of which was already precarious, and would have been contrary to the objectives of the common agricultural policy. | 39. However, under Article 178(a) of Directive 2006/112, the exercise of the right of deduction referred to in Article 168(a) of that directive is subject to the condition that an invoice is held. In accordance with Article 220(1) of Directive 2006/112, an invoice must thus be issued for every supply of goods or services which a taxable person makes on behalf of another taxable person. | 0 |
1,609 | 44
However, it is incumbent on the competent institution of the Member State which issued the E 101 certificate to reconsider whether it was properly issued and, if appropriate, to withdraw the certificate if the competent institution of the Member State in which the employee actually works expresses doubts as to the correctness of the facts on which the certificate is based and, consequently, of the information contained therein, in particular because the information does not correspond to the requirements of Article 14(2)(a) of Regulation No 1408/71 (see, by analogy, judgment of 30 March 2000, Banks and Others, C‑178/97, EU:C:2000:169, paragraph 43 and the case-law cited). | 9 THE REFUSAL OF THE COMMUNITY INSTITUTIONS TO GRANT FOR GRANIDON THE PRODUCTION REFUNDS LAID DOWN FOR PRODUCTS TRADITIONALLY USED IN THE BREWING INDUSTRY FORMS PART OF THE LEGISLATIVE FUNCTION OF THE COMMUNITY . IT IS THEREFORE NECESSARY TO CONSIDER IN THE LIGHT OF THE CRITERIA SET OUT ABOVE WHETHER THE COMMUNITY HAS INCURRED NON-CONTRACTUAL LIABILITY ON ACCOUNT OF THAT REFUSAL .
THE SUBMISSION RELATING TO THE BREACH OF THE PRINCIPLE OF EQUAL TREATMENT | 0 |
1,610 | 51. It is also important that the national court should set out the precise reasons why it was unsure as to the interpretation of Community law and why it considered it necessary to refer questions to the Court for a preliminary ruling. In that connection, it is essential that the referring court provide at the very least some explanation of the reasons for the choice of the Community provisions which it requires to be interpreted and of the link it establishes between those provisions and the national legislation applicable to the dispute in the main proceedings (Joined Cases C‑453/03, C‑11/04, C‑12/04 and C‑194/04 ABNA and Others [2005] ECR I‑10423, paragraph 46; Joined Cases C-338/04, C‑359/04 and C‑360/04 Placanica and Others [2007] ECR I-1891, paragraph 34; and Centro Europa 7 , paragraph 54). | 12. Par ailleurs, le manquement d’un État membre subsiste tant que celui-ci ne s’est pas conformé totalement à une directive, même si les dispositions nationales permettent déjà, pour une grande part, de réaliser les objectifs de cette directive (arrêts du 18 mars 1980, Commission/Italie, 92/79, Rec. p. 1115, point 6, et du 14 juin 2007, Commission/Italie, C‑82/06, non publié au Recueil, point 38). | 0 |
1,611 | 61 More generally, it observed that whenever it fell to be determined whether a procedural provision of national law was less favourable than those governing similar domestic actions, the national court must take into account the role played by that provision in the procedure as a whole, as well as the operation and any special features of that procedure before the different national courts (Levez, paragraph 44). | 38. Il convient de relever, à titre liminaire, que la Commission conclut non pas à l’irrecevabilité du pourvoi, mais seulement à celle de certains des moyens avancés à son soutien. Il appartient, en tout état de cause, à la Cour de soulever d’office toute question portant sur la recevabilité du pourvoi ou des moyens du pourvoi (voir, en ce sens, arrêt du 26 février 2002, Conseil/Boehringer, C-23/00 P, Rec. p. I-1873, point 46). En l’absence d’éléments de nature à affecter la recevabilité du présent pourvoi, il y a seulement lieu pour la Cour d’examiner les questions de recevabilité, pour autant qu’elles se posent, dans le cadre des différents moyens du pourvoi. | 0 |
1,612 | 81. The first point to note in that regard is that the national legislation at issue in the main proceedings clearly establishes that the benefits provided by ELGA are granted through State resources and are imputable to the State within the meaning of the Court's case-law (see, inter alia , Case C-482/99 France v Commission [2002] ECR I-4397, paragraph 24). | 22. The same is true where two or more elements or acts supplied by the taxable person to the customer, being a typical consumer, are so closely linked that they form, objectively, a single, indivisible economic supply, which it would be artificial to split. | 0 |
1,613 | 29. Next, it should be noted that, according to the case-law of the Court, although the Court may not, in proceedings under Article 267 TFEU, rule upon the compatibility of a provision of domestic law with EU law or interpret domestic legislation or regulations, it may nevertheless provide the national court with an interpretation of EU law on all such points as may enable that court to determine the issue of compatibility for the purposes of the case before it (see, inter alia, judgment in Paint Graphos and Others , C‑78/08 to C‑80/08, EU:C:2011:550, paragraph 34 and the case-law cited). | 19 On that point, it should first be noted that, when the Association Council adopted the social provisions in Decision No 1/80, its aim was to go one stage further, guided by Articles 48, 49 and 50 of the Treaty, towards securing freedom of movement for workers. | 0 |
1,614 | 58 In any event, Article 8(1) of Regulation No 3118/93 provides that Member States are to assist one another in applying that regulation. If the German authorities had doubts as to the lawfulness of cabotage authorisations issued by the Luxembourg authorities, it was their responsibility to refer that question to those authorities so that, if need be, the latter could re-examine the situation. In their capacity as authorities of the host Member State, the German authorities were, however, not entitled to decline to recognise cabotage authorisations issued by the Member State of establishment or to impose a condition for carrying out cabotage by road not laid down by Regulation No 3118/93 (see, to that effect, Case C-202/97 FTS v Bestuur van het Landelijk Instituut Sociale Verzekeringen [2000] ECR I-883, paragraphs 51 to 56, and Case C-178/97 Banks and Others v Théâtre Royal de la Monnaie [2000] ECR I-2005, paragraphs 38 to 43). | 232. Accordingly, in applying the Guidelines in the contested decision to infringements committed before they were adopted, the Commission did not breach the principle of non-retroactivity. | 0 |
1,615 | 48. It should further be noted that the purpose of Article 22(1)(c)(i) of Regulation No 1408/71 is to confer a right to the services in kind provided, on behalf of the competent institution, by the institution of the place where the treatment is provided, in accordance with the provisions of the legislation of the Member State in which the services are provided as if the person concerned were registered with that institution (see Inizan , paragraph 20). The applicability of Article 22 of Regulation No 1408/71 to the situation in question does not mean that the person concerned may not simultaneously have the right under Article 49 EC to have access to healthcare in another Member State under rules on the assumption of costs different from those laid down by Article 22 (see to that effect Case C‑368/98 Vanbraekel and Others [2001] ECR I-5363, paragraphs 37 to 53). | 34. That finding is not called into question even in the situation referred to by the national court in its second question, that is where defendant companies, which belong to the same group, have acted in an identical or similar manner in accordance with a common policy elaborated by one of them, so that the factual situation would be the same. | 0 |
1,616 | 38. As regards the first of the conditions contained in Article 4(5), first subparagraph, of the Sixth Directive, namely that the operator must be a body governed by public law, the Court has held that an activity carried on by a private individual is not excluded from the scope of VAT merely because it consists in the performance of acts falling within the prerogatives of the public authority (Case 235/85 Commission v Netherlands , paragraph 21, and Ayuntamiento de Sevilla , paragraph 19). | 23. It must be noted, as a preliminary point, that Article 7 of Decision No 1/80 forms an integral part of European Union law (see Case C‑192/89 Sevince [1990] ECR I‑3461, paragraphs 8 and 9). The Member States are thus bound by obligations arising under that provision in precisely the same way as they are under a duty to observe rights established by European Union legislation. | 0 |
1,617 | 21 As for the question whether the taking into account of the real depreciation of a second-hand car, to which the Nunes Tadeu judgment refers, requires an expert study of each vehicle, excluding the possibility of it being calculated in a general and abstract manner with the aid of a criterion laid down by statute, it should be remembered at the outset that, according to settled case-law, the first paragraph of Article 95 of the Treaty is infringed where the tax charged on the imported product and that charged on the similar domestic product are calculated in a different manner on the basis of different criteria which lead, if only in certain cases, to higher taxation being imposed on the imported product (Case C-375/95 Commission v Greece [1997] ECR I-5981, paragraph 20, and case-law cited therein; Case C-213/96 Outokumpu [1998] ECR I-1777, paragraph 34). | 70. It follows, as the Advocate General observes in point 69 of her Opinion, that the asset situation of a company may appear so complex that an accurate cross-border tracing of the destiny of all the items making up the company’s fixed and current assets until the unrealised capital gains incorporated into those assets are realised is almost impossible, and that such tracing will entail efforts representing a considerable or even excessive burden for the company in question. | 0 |
1,618 | 14. According to Total, the facts of the present case are analogous to those giving rise to the judgment in Elf Aquitaine v Commission (C‑521/09 P, EU:C:2011:620, paragraph 167) and therefore called for a higher standard to be applied, on the part of the Commission, to the reasons why it considered that the evidence submitted by Total was not sufficient to rebut that presumption. Total relied on several pieces of evidence for that purpose, such as the independence of its subsidiary, the fact that the subsidiary did not inform the parent company of its activity in the market and the absence of instructions from the parent company to its subsidiary concerning the management of the latter’s activities. The Commission did not address that evidence, which amounts to a failure to state reasons, namely infringement of an essential procedural requirement that the General Court should have raised of its own motion since that plea is a matter of public policy (see judgment in Siemens and Others v Commission , C‑239/11 P, C‑489/11 P and C‑498/11 P, EU:C:2013:866, paragraph 321). | 32 It is clear from the wording of Article 4(2)(b) of Directive 69/335 that, when the Community legislature intended to limit the scope of a provision of that directive specifying the chargeable event for capital duty to transactions carried out by members of the capital company receiving the contributions, it did so clearly by referring to members expressly. | 0 |
1,619 | 59. It is therefore incumbent upon the national authorities and courts to refuse the right of deduction where it is established, on the basis of objective evidence, that that right is being relied on for fraudulent or abusive ends (see, to that effect, Joined Cases C-439/04 and C-440/04 Kittel and Recolta Recycling [2006] ECR I-6161, paragraph 55; Mahagében and Dávid , paragraph 42; and Bonik , paragraph 37). | 64. In doing that, those Courts cannot base their reasoning simply on the rules alleged by the parties. | 0 |
1,620 | 96
In the context of judicial proceedings, it should be borne in mind that the principle of equality of arms, which is a corollary of the very concept of a fair hearing, implies that each party must be afforded a reasonable opportunity to present his case, including his evidence, under conditions that do not place him at a substantial disadvantage vis-à-vis his opponent (judgment of 6 November 2012, Otis and Others, C‑199/11, EU:C:2012:684, paragraph 71). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
1,621 | 38
In any case, it should be added that an interpretation of Clause 4(1) of the framework agreement which excludes from the definition of ‘employment conditions’ the right to special service leave would limit the scope of the protection granted to fixed-term workers against discrimination, in disregard of the objective pursued by that provision (see, to that effect, judgments of 13 March 2014, Nierodzik, C‑38/13, EU:C:2014:152, paragraphs 27 and 29 and of 14 September 2016, de Diego Porras, C‑596/14, EU:C:2016:683, paragraph 30; as well as order of the Court of 21 September 2016, Álvarez Santirso, C‑631/15, EU:C:2016:725, paragraph 39). | 64. Il s’ensuit que, aux fins d’infliger une amende d’un montant susceptible de dissuader les entreprises concernées de violer, à l’avenir, les règles du droit de la concurrence de l’Union, il convient de prendre en considération la taille et les ressources globales de ces dernières au moment de l’adoption de la décision litigieuse (voir, en ce sens, ordonnance du 7 février 2012, Total et Elf Aquitaine/Commission, C‑421/11 P, point 82). En conséquence, la taille et les ressources globales éventuellement réduites desdites entreprises à un stade antérieur de l’infraction sont sans incidence pour la fixation d’un coefficient multiplicateur aux fins de dissuasion. | 0 |
1,622 | 19
It should be recalled that, according to the Court’s settled case-law, questions on the interpretation of EU law referred by a national court in the factual and legislative context which that court is responsible for defining, the accuracy of which is not a matter for the Court to determine, enjoy a presumption of relevance. 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 (see, inter alia, judgments of 24 June 2008, Commune de Mesquer, C‑188/07, EU:C:2008:359, paragraph 30 and the case-law cited, and of 21 May 2015, Verder LabTec, C‑657/13, EU:C:2015:331, paragraph 29). | 49. In that regard, it should be borne in mind that Article 2(d) of the Directive gives a particularly wide definition to the concept of commercial practices: ‘any act, omission, course of conduct or representation, commercial communication including advertising and marketing, by a trader, directly connected with the promotion, sale or supply of a product to consumers’. | 0 |
1,623 | 75. It should also be noted that Article 107(1) TFEU does not distinguish between measures of State intervention by reference to their causes or their aims but defines such measures in relation to their effects, and thus independently of the techniques used (judgments in British Aggregates v Commission , C‑487/06 P, EU:C:2008:757, paragraphs 85 and 89, and Commission and Spain v Government of Gibraltar and United Kingdom , C‑106/09 P and C‑107/09 P, EU:C:2011:732, paragraph 87). | 26 In that connection, it is necessary to examine the nature and extent of all similar contracts which tie a large number of points of sale to various suppliers and to take into account, among the other factors pertaining to the economic and legal context of the agreement, factors relating to opportunities for access to the relevant market. In that regard, it is necessary to examine whether there are real concrete possibilities for a new competitor to enter the network of contracts. It is also necessary to take account of the conditions under which competitive forces operate on the relevant market (Delimitis, paragraphs 21 and 22). | 0 |
1,624 | 17. However, the referring court, still implicitly relying on the judgment in AG2R Prévoyance (C‑437/09, EU:C:2011:112), adopts the analysis in paragraphs 66 to 81 of that judgment and consequently considers that neither the addendum at issue nor the order extending the agreement is unlawful from the point of view of Articles 102 TFEU and 106 TFEU. It also rejects, as unrelated to those articles, the complaint that the appointment of the insurer was not preceded by any call for tenders. | 48. En premier lieu, force est de constater que, lorsque le Tribunal a statué, le litige avait conservé son objet, car les décisions attaquées n’avaient pas été formellement retirées par la Commission. | 0 |
1,625 | 38
As regards, in the third place, the question whether national legislation may provide, in respect of a worker who, in breach of Article 7(2) of Directive 2003/88, is not entitled to an allowance in lieu of paid annual leave not taken, for detailed rules on the exercise of that entitlement which are more favourable than those provided for by Directive 2003/88, in particular as regards the amount of allowance to be granted to that worker, it should be recalled that although the purpose of Directive 2003/88 is to lay down minimum health and safety requirements for the organisation of working time, which Member States must respect, they have, in accordance with Article 15 of that directive, the right to introduce more favourable provisions for workers. Thus, Directive 2003/88 does not preclude domestic provisions giving entitlement to more than the minimum period of four weeks’ paid annual leave, guaranteed by Article 7 of that directive, granted under the conditions for entitlement to, and granting of, the right to paid annual leave laid down by national law (see, inter alia, judgments of 24 January 2012 in Dominguez, C‑282/10, EU:C:2012:33, paragraph 47, and 3 May 2012 in Neidel, C‑337/10, EU:C:2012:263, paragraphs 34 and 35). | 36 There is nothing in the wording of that provision to indicate that the appeal before the customs authority is a mandatory stage prior to lodging an appeal before the independent body. | 0 |
1,626 | 41 However, as was made clear in paragraph 45 of the judgment in Case C-324/96 Petridi v Simou and Others [1998] ECR I-1333, in Crispoltoni I the Court ruled on the retroactive application to the 1988 tobacco harvest of the system of maximum guaranteed quantity with which the economic operators concerned were unfamiliar, both in regard to the nature of the new measures for the organisation of the tobacco market in the Community and in respect of the date on which those measures were to come into effect. | 37
In the interests of legal certainty and ease of verification, the decisive criterion for the classification of goods for customs purposes is in general to be sought in their objective characteristics and properties as defined in the wording of the relevant heading of the CN and of the notes to the sections or chapters (judgments of 8 December 2016, Lemnis Lighting, C‑600/15, EU:C:2016:937, paragraph 36, and of 16 February 2017, Aramex Nederland, C‑145/16, EU:C:2017:130, paragraph 22). | 0 |
1,627 | 55
Accordingly, the procedure is necessarily vitiated, regardless of any possible detrimental consequences for Ferriere Nord that could result from that infringement (see, to that effect, judgments of 6 November 2012, Commission v Éditions Odile Jacob, C‑553/10 P and C‑554/10 P, EU:C:2012:682, paragraphs 46 to 52, and of 9 June 2016, CEPSA v Commission, C‑608/13 P, EU:C:2016:414, paragraph 36). | 38
The Court has also held that it is the responsibility of traders to make the necessary arrangements in their contractual relations in order to guard against the risks of an action for post-clearance recovery, and that such prevention may, in particular, consist, for the person liable for payment, in the receipt from the other contracting party, on or after the conclusion of the contract, of all the necessary evidence confirming that the goods come from the State which is a ‘beneficiary country’ vis-à-vis the generalised tariff preferences scheme, including documents establishing that origin (see, to that effect, judgment of 8 November 2012, Lagura Vermögensverwaltung, C‑438/11, EU:C:2012:703, paragraphs 30 and 31). | 0 |
1,628 | 36. In that regard, it must also be borne in mind that recourse to Article 100a as a legal basis is possible if the aim is to prevent the emergence of future obstacles to trade resulting from the heterogenous development of national laws provided that the emergence of such obstacles is likely and the measure in question is designed to prevent them (see, among others, Case C-376/98 Germany v Parliament and Council [2000] ECR I-8419, paragraph 86, and Case C-377/98 Netherlands v Parliament and Council [2001] ECR I-7079, paragraph 15). | 88. Whilst it is true that the protection of private life requires the application of effective sanctions against people processing personal data in ways inconsistent with Directive 95/46, such sanctions must always respect the principle of proportionality. That is so a fortiori since the scope of Directive 95/46 is very wide and the obligations of those who process personal data are many and significant. | 0 |
1,629 | 37. Il est cependant constant que l’octroi de ce report du délai de paiement, qui est soumis à diverses conditions et ne peut, notamment, être accordé que si la situation économique et financière de l’assujetti l’empêche temporairement de s’acquitter du paiement dans les délais impartis, est dénué de tout caractère automatique. Ce dispositif ne saurait, dès lors, être considéré comme offrant à l’assujetti concerné une alternative au paiement immédiat de l’imposition et ne peut, par suite, remédier au caractère attentatoire à la liberté d’établissement que constitue un tel paiement (en ce qui concerne une telle alternative, voir arrêt National Grid Indus, précité, point 73). | 30 Moreover, according to the Court's case-law, Article 7 of the Directive, like Article 36 of the Treaty, is intended to reconcile the fundamental interest in protecting trade mark rights with the fundamental interest in the free movement of goods within the common market: it follows that those two provisions, which pursue the same result, must be interpreted in the same way (see Bristol-Myers Squibb, paragraph 40). | 0 |
1,630 | 37 Accordingly, that provision differs from the regulations which, in a case such as that at issue in the main proceedings, can be applied to producers of products marketed in packaging (see, in particular, Case C-226/97 Lemmens [1998] ECR I-3711, paragraph 34). | 16 However, the question whether the Decisions of 1 and 2 June 1988 and of 15 June 1988 relate exclusively to the internal organization of the departments and work of the Parliament and whether they have legal effects in relation to third parties is inseparably associated with consideration of their contents and hence with consideration of the substance of the application. It is therefore necessary to consider the substance of the application in Case C-213/88.
Admissibility of the application in Case C-39/89 | 0 |
1,631 | 16 It must be recalled, in that respect, that the prohibition, laid down in those provisions, of measures having equivalent effect to quantitative restrictions applies, as the Court has consistently held, to any measure capable of hindering, directly or indirectly, actually or potentially, imports between Member States (judgment in Case 8/74 Dassonville [1974] ECR 837, paragraph 5). | 5 ALL TRADING RULES ENACTED BY MEMBER STATES WHICH ARE CAPABLE OF HINDERING, DIRECTLY OR INDIRECTLY, ACTUALLY OR POTENTIALLY, INTRA-COMMUNITY TRADE ARE TO BE CONSIDERED AS MEASURES HAVING AN EFFECT EQUIVALENT TO QUANTITATIVE RESTRICTIONS . | 1 |
1,632 | 45. According to settled case-law, in the absence of Community legislation governing a particular aspect of a matter falling within the scope of Community law, it is for the domestic legal system of each Member State to lay down the detailed procedural rules governing court actions for safeguarding rights which individuals derive from Community law; such rules must not be less favourable than those governing similar domestic actions (principle of equivalence) and must not render virtually impossible or excessively difficult the exercise of rights conferred by Community law (principle of effectiveness) (see, to that effect, Case C-472/99 Clean Car Autoservice [2001] ECR I-9687, paragraph 28 and the case-law cited). | 28 However, as the Advocate General observes in point 26 of his Opinion, although in the absence of Community legislation governing the matter it is for the domestic legal system of each Member State to lay down the detailed procedural rules governing court actions for safeguarding rights which individuals derive from Community law, such rules must not be less favourable than those governing similar domestic actions (principle of equivalence) and must not render virtually impossible or excessively difficult the exercise of rights conferred by Community law (principle of effectiveness) (in that regard, see, in particular, Joined Cases C-279/96 to C-281/96 Ansaldo Energia and Others [1998] ECR I-5025, paragraphs 16 and 27, and Case C-326/96 Levez [1998] I-7835, paragraph 18). | 1 |
1,633 | 62. It has also been held that the fundamental principle of VAT neutrality requires deduction of input tax to be allowed if the substantive requirements are satisfied, even if the taxable person has failed to comply with some of the formal requirements. Where the tax authority has the information necessary to establish that the taxable person is, as the recipient of the supplies in question, liable to VAT, it cannot impose, in relation to the right of that taxable person to deduct that tax, additional conditions which may have the effect of rendering that right ineffective for practical purposes (see Ecotrade , paragraphs 63 and 64; Nidera Handelscompagnie , paragraph 42; and Case C-438/09 Dankowski [2010] ECR I-14009, paragraph 35). | 58 In addition, the obligations flowing from Article 4 of Directive 75/442 and Article 5 of Directive 78/319 were independent of the more specific obligations contained in Articles 5 to 11 of Directive 75/442 concerning the planning, organisation and supervision of waste disposal operations and Article 12 of Directive 78/319 concerning the disposal of toxic and dangerous waste. The same is true of the corresponding obligations under Directive 75/442 as amended and Directive 91/689. | 0 |
1,634 | 63. The Court observed that, as a Turkish national who has been duly registered as belonging to the legitimate labour force of a Member State within the meaning of Article 6 of Decision No 1/80 could not be entitled under that decision to remain in the territory of that State following an accident at work, that person cannot, therefore, be considered to have left the territory of the host Member State of his own volition (see, to that effect, judgment in Akdas and Others , EU:C:2011:346, paragraphs 93 and 94). | 29
In respect of such agreements, the analysis of the economic and legal context of which the practice forms part may thus be limited to what is strictly necessary in order to establish the existence of a restriction of competition by object. | 0 |
1,635 | 68
In that regard, although the holding of an auction may constitute an appropriate method for determining the value of the radio frequencies (see, to that effect, judgment of 21 March 2013, Belgacom and Others, C‑375/11, EU:C:2013:185, paragraph 52), it must nevertheless be ensured that the fee charged for participation in the auction is not set at a level which would have the effect of impeding the access of new operators to the market (see, to that effect, judgment of 10 March 2011, Telefónica Móviles España, C‑85/10, EU:C:2011:141, paragraph 30). The latter consideration is of even greater importance in the situation, mentioned by the referring court, where the allocation of new radio frequencies is intended to remedy the unlawful exclusion of operators from the market. | 43. Furthermore, the fact that, pursuant to Article 34 of the Visa Code, the grounds for refusal of a visa are the same as those which justify its annulment or revocation, implies that if it were accepted that a Member State might provide that its competent authorities must refuse a visa on a ground not set out in that code it would therefore also have to be accepted that that State might provide that those authorities are required to annul or revoke visas on an equivalent ground, so as to ensure the coherence of a system in which the fact that a condition for the issue of a visa is not met precludes that visa from being valid. | 0 |
1,636 | 24 The principle of State liability for loss and damage caused to individuals as a result of breaches of Community law for which the State can be held responsible is inherent in the system of the Treaty (judgment in Joined Cases C-6/90 and C-9/90 Francovich and Others [1991] ECR I-5357, paragraph 35, and judgment in Joined Cases C-46/93 and C-48/93 Brasserie du Pêcheur and Factortame, not yet published in the ECR, paragraph 31). Furthermore, the conditions under which State liability gives rise to a right to reparation depend on the nature of the breach of Community law giving rise to the loss or damage (judgment in Francovich and Others, cited above, paragraph 38; judgment in Brasserie du Pêcheur and Factortame, cited above, paragraph 38). | 39. For the sake of completeness, it must be noted that, as recitals 3, 21 and 24 in the preamble to Regulation No 1782/2003 make clear, environmental protection forms part of the objectives of the single payment scheme. The Court has also held that environmental protection, one of the essential objectives of the European Union, must be regarded as forming part of the common agricultural policy (Case C-428/07 Horvath [2009] ECR I-6355, paragraph 29). Moreover, Article 2 point (1) of Regulation No 796/2004 expressly provides that arable land, and consequently agricultural areas pursuant to Article 2(a) of Regulation No 795/2004, is land maintained in good agricultural and environmental condition within the meaning of Article 5 of Regulation No 1782/2003. | 0 |
1,637 | 52. The Court explained that, to that end, account must be taken of, inter alia, the duration, regularity, conditions and reasons for the stay in the territory of a Member State and for the family’s move to that State, the child’s nationality, the place and conditions of attendance at school, linguistic knowledge and the family and social relationships of the child in that State (judgments in A , EU:C:2009:225, paragraphs 39 and 44, and Mercredi , EU:C:2010:829, paragraphs 48, 49 and 56). The Court also held that the intention of the parents or one of them to settle permanently with the child in another Member State, manifested by certain tangible steps such as the purchase or lease of a residence in that Member State, may constitute an indicator of the transfer of the child’s habitual residence (see the judgments in A , EU:C:2009:225, paragraphs 40 and 44, and Mercredi , EU:C:2010:829, paragraph 50). | 10 It was following those judgments that the Council adopted, on 20 March 1989, the abovementioned Regulation No 764/89. That Regulation inserted a new Article 3a in Regulation No 857/84 providing essentially that producers who have not, pursuant to an undertaking entered into under Regulation No 1078/77, delivered milk during the reference year are to obtain, subject to certain conditions, a special reference quantity calculated on the basis of the quantity of milk delivered or the quantity of milk equivalent sold by the producer during the twelve calendar months preceding the month in which the application for the non-marketing or conversion premium was made. | 0 |
1,638 | 26
Furthermore, the Court has already stated that the customs value had to be determined primarily according to the ‘transaction value’ method under Article 29 of the Customs Code. It is only if the price actually paid or payable for the goods when they are sold for export cannot be determined that it is appropriate to use the alternative methods laid down in Articles 30 and 31 thereof (see, in particular, judgments of 12 December 2013, Christodoulou and Others, C‑116/12, EU:C:2013:825, paragraphs 38, 41, 42 and 44, and of 16 June 2016, EURO 2004. Hungary, C‑291/15, EU:C:2016:455, paragraphs 24 and 27 to 30). | 63. In those circumstances, the fact that some types of games of chance are subject to a public monopoly whilst others are subject to a system of authorisations issued to private operators, cannot, in itself, render devoid of justification, having regard to the legitimate aims which they pursue, measures which, like the public monopoly, appear at first sight to be the most restrictive and the most effective. Such a divergence in legal regimes is not, in itself, capable of affecting the suitability of such a public monopoly for achieving the objective of preventing citizens from being incited to squander money on gambling and of combating addiction to the latter, for which it was established. | 0 |
1,639 | 41. Selon une jurisprudence constante, dans le cadre d’un recours en manquement, il incombe à la Commission d’établir l’existence du manquement allégué. C’est elle qui doit apporter à la Cour les éléments nécessaires à la vérification par celle-ci de l’existence de ce manquement, sans pouvoir se fonder sur une présomption quelconque (voir, notamment, arrêts du 25 mai 1982, Commission/Pays-Bas, 96/81, Rec. p. 1791, point 6; du 26 juin 2003, Commission/Espagne, C‑404/00, Rec. p. I‑6695, point 26, et du 26 avril 2007, Commission/Italie, C‑135/05, Rec. p. I‑3475, point 26). | 19 WHILST THE SECOND STAGE CONSISTS MAINLY OF COMPARISON, AND IS ACCORDINGLY COVERED BY THE SECRECY INHERENT IN THE TASK OF A SELECTION BOARD, THE FIRST, PARTICULARLY WHERE THE COMPETITION IS BASED ON FORMAL QUALIFICATIONS, ENTAILS THE MATCHING OF THE QUALIFICATIONS OFFERED BY THE CANDIDATES AGAINST THE QUALIFICATIONS REQUIRED BY THE COMPETITION NOTICE; | 0 |
1,640 | 20
As a preliminary matter, it should be pointed out that the free movement of goods is a fundamental principle of the FEU Treaty which is expressed in the prohibition, set out in Article 34 TFEU, of quantitative restrictions on imports between Member States and all measures having equivalent effect (judgment of 5 June 2007, Rosengren and Others, C‑170/04, EU:C:2007:313, paragraph 31). | 85. Il s’ensuit que le quatrième moyen invoqué à l’appui du pourvoi ne saurait aboutir à l’annulation de l’arrêt attaqué dans son ensemble. | 0 |
1,641 | 38
In that regard, it should be noted that, where the conditions for a State to incur liability are satisfied, a matter which it is for the national courts to determine, it is on the basis of national law that the State must make reparation for the consequences of the loss or damage caused, provided that the conditions laid down by national law in respect of reparation of loss or damage are not less favourable than those relating to similar domestic claims (principle of equivalence) and are not so framed as to make it, in practice, impossible or excessively difficult to obtain reparation (principle of effectiveness) (see judgments of 19 November 1991 in Francovich and Others, C‑6/90 and C‑9/90, EU:C:1991:428, paragraph 42; of 30 September 2003 in Köbler, C‑224/01, EU:C:2003:513, paragraph 58; of 24 March 2009 in Danske Slagterier, C‑445/06, EU:C:2009:178, paragraph 31; of 25 November 2010 in Fuß, C‑429/09, EU:C:2010:717, paragraph 62, and of 9 September 2015 in Ferreira da Silva e Brito and Others, C‑160/14, EU:C:2015:565, paragraph 50). | 63. Au regard de l’ensemble des considérations qui précèdent, il y a lieu de constater que, en imposant, au moyen des listes de règles de construction visées par les codes de construction établis par les Länder, aux produits de construction visés par les normes harmonisées EN 681-2:2000, «Garnitures d’étanchéité en caoutchouc – Spécification des matériaux pour garnitures d’étanchéité utilisées dans le domaine de l’eau et du drainage – Partie 2: Élastomères thermoplastiques», EN 13162:2008, «Produits isolants thermiques pour le bâtiment – Produits manufacturés en laine minérale (MW) – Spécification», et EN 13241-1, «Portes et portails industriels, commerciaux et de garage – Norme de produit – Partie 1: Produits sans caractéristiques coupe-feu, ni pare-fumée», et revêtus du marquage «CE», des exigences supplémentaires pour leur accès effectif au marché et leur utilisation sur le territoire allemand, la République fédérale d’Allemagne a manqué aux obligations qui lui incombaient en vertu des articles 4, paragraphe 2, et 6, paragraphe 1, de la directive 89/106.
Sur les dépens | 0 |
1,642 | 27. In particular, it must be noted in that regard that it is not for the Court to rule on the interpretation of national provisions, as such an interpretation falls within the exclusive jurisdiction of the national courts. Thus, the Court, when a question is referred to it by a national court, must base itself on the interpretation of national law as described to it by that court (judgment in ČEZ , C‑115/08, EU:C:2009:660, paragraph 57 and the case-law cited). | 14 Accordingly, if the intended use of the mixture inherent to its particular characteristics meant that it would be used for the preparation of infusion solutions for artificial parenteral nutrition, the product would have to be regarded as falling under heading 30.03. | 0 |
1,643 | 49. As regards the case at the origin of the judgment in Case C-17/94 Gervais and Others [1995] ECR I-4353, the Court held that the provisions of the Treaty on freedom of establishment and the freedom to provide services do not apply to purely internal situations in a Member State (paragraphs 24, 28 and 39). It also examined the compatibility of the national legislation only with Directives 77/504 and 87/328 (paragraph 33). | 39 As regards Article 59 of the Treaty, given the answer to the first question there is no need to reply to that aspect of the fifth question. | 1 |
1,644 | 29. However, although in the latter case Article 36(1) of Directive 92/50 does not set out an exhaustive list of the criteria which may be chosen by the contracting authorities, and therefore leaves it open to the authorities awarding contracts to select the criteria on which they propose to base their award of the contract, their choice is nevertheless limited to criteria aimed at identifying the tender which is economically the most advantageous (see, to that effect, in relation to public works contracts, Beentjes , paragraph 19; Case C‑19/00 SIAC Construction [2001] ECR I‑7725, paragraphs 35 and 36; and, in relation to public service contracts, Case C‑513/99 Concordia Bus Finland [2002] ECR I‑7213, paragraphs 54 and 59, and Case C‑315/01 GAT [2003] ECR I‑6351, paragraphs 63 and 64). | 9 THE FRENCH REPUBLIC CANNOT JUSTIFY THE EXISTENCE OF SUCH A SYSTEM WITH THE ARGUMENT THAT THE UNITED KINGDOM , FOR ITS PART , HAS MAINTAINED A NATIONAL ORGANIZATION OF THE MARKET IN THE SAME SECTOR . IF THE FRENCH REPUBLIC IS OF THE OPINION THAT THAT SYSTEM CONTAINS FEATURES WHICH ARE INCOMPATIBLE WITH COMMUNITY LAW IT HAS THE OPPORTUNITY TO TAKE ACTION , EITHER WITHIN THE COUNCIL , OR THROUGH THE COMMISSION , OR FINALLY BY RECOURSE TO JUDICIAL REMEDIES WITH A VIEW TO ACHIEVING THE ELIMINATION OF SUCH INCOMPATIBLE FEATURES . A MEMBER STATE CANNOT UNDER ANY CIRCUMSTANCES UNILATERALLY ADOPT , ON ITS OWN AUTHORITY , CORRECTIVE MEASURES OR MEASURES TO PROTECT TRADE DESIGNED TO PREVENT ANY FAILURE ON THE PART OF ANOTHER MEMBER STATE TO COMPLY WITH THE RULES LAID DOWN BY THE TREATY .
| 0 |
1,645 | 25 If a worker in a situation of the kind before the national court were allowed to rely on one of the other definitions of employed person set out in Article 1(a) in order to qualify for German family benefits, that would be tantamount to depriving the provision in the Annex of all effectiveness (Stöber and Pereira, cited above, paragraph 32). | 24 First of all, as stated in paragraph 20 of this judgment, the provisions of the Treaty relating to the free movement of goods may be applicable to slot machines, which constitute goods capable of being imported or exported. It is true that such machines are intended to be made available to the public for use in return for payment. However, as the Advocate General has stated in point 19 of his Opinion, the fact that an imported item is intended for the supply of a service does not in itself mean that it falls outside the rules regarding freedom of movement (see, to that effect, Case C-158/94 Commission v Italy [1997] ECR I-5789, paragraphs 15 to 20). | 0 |
1,646 | 30. Unless it is objectively justified and proportionate to the aim pursued, a provision of national law must be regarded as indirectly discriminatory if it is intrinsically liable to affect migrant workers more than national workers and if there is a consequent risk that it will place the former at a particular disadvantage ( Meints , paragraph 45). | 40. The governments which submitted observations to the Court claim that such a justification must be allowed in respect of the legislation here at issue in the main proceedings. | 0 |
1,647 | 79. It is clear from established case-law that the suspension of enforcement of a national provision based on a Community regulation in proceedings pending before a national court, whilst it is governed by national procedural law, is in all Member States subject to conditions which are uniform and analagous with the conditions for an application for interim relief brought before the Community Court (Joined Cases C-143/88 and C-92/89 Zuckerfabrik Süderdithmarschen and Zuckerfabrik Soest [1991] ECR I-415, paragraphs 26 and 27; Case C-465/93 Atlanta Fruchthandelsgesellschaft [1995] ECR I-3761, paragraph 39; and Joined Cases C-453/03, C-11/04, C-12/04 and C-194/04 ABNA and Others [2005] ECR I-10423, paragraph 104). However, the case in the main proceedings is different from those giving rise to those judgments in that Unibet’s application for interim relief does not seek to suspend the effects of a national provision adopted in accordance with a Community regulation where the legality of that regulation is contested, but rather the effects of national legislation where the compatibility of that legislation with Community law is contested. | 31. In fact, the participation, even as a minority, of a private undertaking in the capital of a company in which the concession-granting public authority is also a participant excludes in any event the possibility of that public authority exercising over such a company a control similar to that which it exercises over its own departments (see, to that effect, Stadt Halle and RPL Lochau , paragraph 49). | 0 |
1,648 | 33 More particularly, the Court has held that Article 2(1) and (4) of the Directive does not preclude adoption of a national rule relating to the public service which, in trained occupations in which women are under-represented and for which the State does not have a monopoly of training, allocates at least half the training places to women. The Court pointed out that such a rule forms part of a restricted concept of equality of opportunity. It is not places in employment which are reserved for women but places in training with a view to obtaining qualifications with the prospect of subsequent access to trained occupations in the public service. It is therefore limited to improving the chances of female candidates in the public sector. The Court therefore held that such a measure belongs to that group of measures that are designed to eliminate the causes of women's reduced opportunities of access to employment and careers and intended to improve the ability of women to compete on the labour market and pursue a career on an equal footing with men (Badeck and Others, paragraphs 52 to 55). | 89. In the case where a third party’s ad suggests that there is an economic link between that third party and the proprietor of the trade mark, the conclusion must be that there is an adverse effect on the function of indicating origin. | 0 |
1,649 | 49. However, as is apparent from paragraph 105 of the judgment in Adeneler and Others , in order for national legislation, such as that at issue here – which, in the public sector only, prohibits a succession of fixed-term contracts from being converted into an indefinite employment contract – to be regarded as compatible with the framework agreement, the domestic law of the Member State concerned must include, in that sector, another effective measure to prevent and, where relevant, punish the abuse of successive fixed-term contracts. | 47. In this regard, Article 8(1) of the Charter states that ‘[e]veryone has the right to the protection of personal data concerning him or her’. That fundamental right is closely connected with the right to respect of private life expressed in Article 7 of the Charter. | 0 |
1,650 | 45. Il convient dès lors de vérifier si, au terme du délai fixé dans l’avis motivé, les dispositions litigieuses continuaient de produire des effets (voir, en ce sens, arrêt Commission/Portugal, C‑20/09, EU:C:2011:214, point 33 et jurisprudence citée). | 48 The next point to be made is that, without prejudice to the option which the first sentence of Article 4(3)(a) of the Sixth Directive confers upon Member States to define the words land on which they stand, the concept of supply ... of buildings or parts of buildings and the land on which they stand cannot be defined by reference to the national law applicable in the main proceedings, given the purpose of the Sixth Directive, which is aimed at determining the basis of VAT in a uniform manner according to Community rules. Such a concept, which contributes to determining the persons who may be regarded by Member States as taxable persons by virtue of Article 4(3)(a) of the directive, must therefore be interpreted in a uniform manner in all Member States. | 0 |
1,651 | 67
However, it is only in circumstances where the action for annulment would unquestionably have been admissible that the Court has held that a person may not plead the invalidity of an act of the European Union before a national court (see, to that effect, judgments of 9 March 1994, TWD Textilwerke Deggendorf, C‑188/92, EU:C:1994:90, paragraphs 17 to 25; of 30 January 1997, Wiljo, C‑178/95, EU:C:1997:46, paragraphs 15 to 25; of 15 February 2001, Nachi Europe, C‑239/99, EU:C:2001:101, paragraphs 29 to 40; and of 22 October 2002, National Farmers’ Union, C‑241/01, EU:C:2002:604, paragraphs 34 to 39). In numerous other cases, the Court has held that it was not established that the action would unquestionably have been admissible (see, inter alia, to that effect, judgments of 23 February 2006, Atzeni and Others, C‑346/03 and C‑529/03, EU:C:2006:130, paragraphs 30 to 34; of 8 March 2007, Roquette Frères, C‑441/05, EU:C:2007:150, paragraphs 35 to 48; of 29 June 2010, E and F, C‑550/09, EU:C:2010:382, paragraphs 37 to 52; of 18 September 2014, Valimar, C‑374/12, EU:C:2014:2231, paragraphs 24 to 38; and of 5 March 2015, Banco Privado Português and Massa Insolvente do Banco Privado Português, C‑667/13, EU:C:2015:151, paragraphs 27 to 32). | 12 It is clear from Royal Decree No 22/1956 that levies are payable to the Lawyers' Welfare Fund in the amounts of 1% of the capital of partnerships and private limited liability companies on the publication of the statutes of those companies at the Polimeles Protodikio Athinon (Court of First Instance, Athens) (Greece) and two thirds of the stamp duty (0.5% of the capital) on publication of the acts extending the period of existence of those companies.
Pre-litigation procedure | 0 |
1,652 | 30. As regards, in particular, the objection pleaded by the French Republic against the argument, put forward by the United Kingdom, that the application of the first paragraph of Article 45 EC cannot be extended to all notarial activities, contrary to the view held by the Commission in its application, it cannot be a criticism of the United Kingdom that it has added new forms of order to those submitted by the Commission. That argument is no more than a reference to paragraph 47 of Case 2/74 Reyners [1974] ECR 631, and the United Kingdom has taken no position on the applicability of that case-law to the specific activities pursued by notaries in France. | 20 The Court has consistently held that Article 6 of the Treaty, which lays down the general principle of the prohibition of discrimination on grounds of nationality, applies independently only to situations governed by Community law in respect of which the Treaty lays down no specific prohibition of discrimination (see, in particular, Case C-18/93 Corsica Ferries Italia v Corpo dei Piloti del Porto di Genova [1994] ECR I-1783, paragraph 19). | 0 |
1,653 | 22 With regard to the other measures which, according to the French Government, are intended to provide the SPAs with a sufficient protection regime, it must be borne in mind that, according to the Court's case-law, Article 4(1) and (2) of the Birds Directive requires the Member States to provide SPAs with a legal protection regime that is capable, in particular, of ensuring both the survival and reproduction of the bird species listed in Annex I to the Directive and the breeding, moulting and wintering of migratory species not listed in Annex I which are, nevertheless, regular visitors (see, to this effect, Case C-355/90 Commission v Spain [1993] ECR I-4221, paragraphs 28 to 32, and Case C-166/97 Commission v France, cited above, paragraph 21). | 71. Accordingly, the main objective pursued in recovering unlawfully paid State aid is to eliminate the distortion of competition caused by the competitive advantage which such aid affords (see, to that effect, judgments in Germany v Commission , C‑277/00, EU:C:2004:238 paragraph 76, and Commission v MTU Friedrichshafen , C‑520/07 P, EU:C:2009:557, paragraph 57). By repaying the aid, the recipient forfeits the advantage which it had enjoyed over its competitors on the market, and the situation prior to payment of the aid is restored (judgment in Commission v Italy , C‑350/93, EU:C:1995:96, paragraph 22). | 0 |
1,654 | 166. The reasonableness of a period is to be appraised in the light of the circumstances specific to each case and, in particular, the importance of the case for the person concerned, its complexity and the conduct of the applicant and of the competent authorities (Baustahlgewebe , paragraph 29, and Limburgse Vinyl Maatschappij , paragraph 187). | 77. It is clear from paragraph 51 of Age Concern England that mere generalisations indicating that a measure is likely to contribute to employment policy, labour market or vocational training objectives are not enough to show that the aim of that measure is capable of derogating from the principle of non-discrimination on grounds of age and do not constitute evidence on the basis of which it could reasonably be considered that the means chosen are likely to achieve that aim. | 0 |
1,655 | 47. As regards, in particular, agreements of an anti-competitive nature reached, as in the present case, at meetings of competing undertakings, the Court has already held that an infringement of Article 81(1) EC is constituted when those meetings have as their object the restriction, prevention or distortion of competition and are thus intended to organise artificially the operation of the market ( Limburgse Vinyl Maatschappij and Others v Commission , paragraphs 508 and 509). In such a case, it is sufficient for the Commission to establish that the undertaking concerned participated in meetings during which agreements of an anti-competitive nature were concluded in order to prove that the undertaking participated in the cartel. Where participation in such meetings has been established, it is for that undertaking to put forward indicia to establish that its participation in those meetings was without any anti-competitive intention by demonstrating that it had indicated to its competitors that it was participating in those meetings in a spirit that was different from theirs (Case C-199/2 P Hüls v Commission [1999] ECR I‑4287, paragraph 155, and Aalborg Portland and Others v Commission , paragraph 81). | 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 |
1,656 | 37. A measure which constitutes an obstacle to freedom of movement for workers could be accepted only if it pursued a legitimate aim compatible with the Treaty and were justified by pressing reasons of public interest. But even if that were so, application of that measure would still have to be such as to ensure achievement of the aim in question and not go beyond what is necessary for that purpose (see, inter alia, Kranemann , paragraph 33). | 33. It should be pointed out, in that connection, that a measure which constitutes an obstacle to freedom of movement for workers could be accepted only if it pursued a legitimate aim compatible with the Treaty and were justified by pressing reasons of public interest. But even if that were so, application of that measure would still have to be such as to ensure achievement of the aim in question and not go beyond what is necessary for that purpose (see, inter alia, Case C-19/92 Kraus [1993] ECR I-1663, paragraph 32, Bosman , paragraph 104, and Köbler , cited above, paragraph 77). | 1 |
1,657 | 75
On the one hand, the judgments of 27 January 1988, Denmark v Commission (349/85, EU:C:1988:34, paragraph 19 ), of 6 October 1993, Italy v Commission (C‑55/91, EU:C:1993:832, paragraph 69), of 4 July 1996, Greece v Commission (C‑50/94, EU:C:1996:266, paragraph 6), and of 22 April 1999, Netherlands v Commission, C‑28/94, EU:C:1999:191, paragraph 51), referred to in that regard by the Commission, concern the EU rules relating to the EAGGF which at that time contained no provision which could be regarded as comparable to the rules of EU law which led the Court of Justice to make the finding in the preceding paragraph of the present judgment. | 72. As is clear from paragraph 62 of the present judgment, the obligation imposed on a resident company by national rules, such as those at issue in the main proceedings, to pay ACT when profits from foreign-sourced dividends are distributed is, in fact, justified only in so far as that advance tax corresponds to the amount designed to make up for the lower nominal rate of tax to which the profits underlying the foreign-sourced dividends have been subject compared with the nominal rate of tax applicable to the profits of the resident company. | 0 |
1,658 | 29. The Court has thus held that, where the language of a new Member State is an official language of the European Union, Article 58 of the 2003 Act of Accession precludes obligations laid down in EU legislation which has not been published, in that language, in the Official Journal of the European Union from being imposed on individuals in that State, even though those persons could have acquainted themselves with that legislation by other means (see, to that effect, Skoma-Lux , paragraph 51, and Balbiino , paragraph 30). | 24 It follows that, having regard in each case to the machinery of the VAT system, its operation and the role of the intermediaries, the tax authorities may not in any circumstances charge an amount exceeding the tax paid by the final consumer. | 0 |
1,659 | 20. Since the conditions for access to the profession of physiotherapist have not, to date, been harmonised at European Union level, the Member States remain competent to define such conditions since Directive 2005/36 does not restrict their powers on that point. They must, however, exercise their powers in this area in a manner which respects the basic freedoms guaranteed by the Treaty (see Case C‑108/96 Mac Quen and Others [2001] ECR I‑837, paragraphs 24 and 25, and Colegio de Ingenieros de Caminos, Canales y Puertos , paragraphs 28 and 29). | 42 It follows that all the international commitments challenged in the principal claim must be assessed in relation to the provisions of Community law cited by the Commission in support of that claim which were in force at the time when those commitments were entered into or confirmed, namely, in any event, in 1995. | 0 |
1,660 | 22
In so far as, on the one hand, by its first ground of appeal, the appellant essentially complains that the General Court misinterpreted Article 23(2) of Regulation No 1/2003 in holding that it imposes a ceiling, it must be noted that the General Court, without adopting that position, correctly stated in paragraph 216 of the judgment under appeal that it is apparent from the settled case-law of the Court of Justice that it is only the final amount of the fine imposed which must comply with that upper limit of 10% of turnover referred to in that provision, and that that provision does not prohibit the Commission from arriving, during the various stages of calculation of the fine, at an intermediate amount higher than that limit, provided that the final amount of the fine does not exceed that limit (see, in particular, judgments of 28 June 2005, Dansk Rørindustri and Others v Commission, C‑189/02 P, C‑202/02 P, C‑205/02 P to C‑208/02 P and C‑213/02 P, EU:C:2005:408, paragraphs 277 and 278; of 29 June 2006, SGL Carbon v Commission, C‑308/04 P, EU:C:2006:433, paragraph 82; and of 12 July 2012, Cetarsa v Commission, C‑181/11 P, not published, EU:C:2012:455, paragraph 80). | 19 The effect of the machinery established by the Directive is to prevent the Member States from invoking depositor protection in order to impede the activities of credit institutions authorized in other Member States. Accordingly, it is clear that the Directive abolishes obstacles to the right of establishment and the freedom to provide services. | 0 |
1,661 | 126. With regard to the second subparagraph of Article 34(2) EC, that provision, which prohibits all discrimination in the context of the common agricultural policy, is merely a specific expression of the general principle of equal treatment, which requires that comparable situations must not be treated differently and different situations must not be treated alike unless such treatment is objectively justified (see, in particular, Case 203/86 Spain v Council [1988] ECR 4563, paragraph 25; Case C-15/95 EARL de Kerlast [1997] ECR I-1961, paragraph 35; Case C-292/97 Karlsson and Others [2000] ECR I-2737, paragraph 39, and Case C-14/01 Niemann [2003] ECR I-2279, paragraph 49). | 47. En tout état de cause, s’il est vrai que la protection des consommateurs peut justifier dans certains cas une entrave au commerce intracommunautaire (voir, en ce sens, arrêts du 20 février 1979, Rewe-Zentral, dit «Cassis de Dijon», 120/78, Rec. p. 649, point 8, et du 12 octobre 2000, Ruwet, C‑3/99, Rec. p. I‑8749, point 50), le Grand-Duché de Luxembourg ne démontre pas pourquoi la pratique litigieuse serait nécessaire pour atteindre cet objectif ni en quoi elle serait proportionnée à cet égard. | 0 |
1,662 | 27. Also, according to settled case-law of the Court, the difference between a right in rem and a right in personam is that the former, existing in corporeal property, has effect erga omnes, whereas the latter can be claimed only against the debtor (judgment in Weber , C‑438/12, EU:C:2014:212, paragraph 43 and the case-law cited). | 24 Given a plurality of working places, the exercise of that competence involved not only the obligation to determine the location of the seat of the Parliament but also the implied power to give precision to that term by indicating the activities which must take place there. | 0 |
1,663 | 42. Article 1(a) of Directive 75/442 defines waste as ‘any substance or object in the categories set out in Annex I which the holder discards or intends … to discard’. The annex clarifies and illustrates that definition by providing lists of substances and objects which can be classified as waste. However, the lists are only intended as guidance, and the classification of waste is to be inferred primarily from the holder’s actions and the meaning of the term ‘discard’ (see to that effect Case C‑129/96 Inter‑Environnement Wallonie [1997] ECR I‑7411, paragraph 26, and Case C-9/00 Palin Granit and Vehmassalon kansanterveystyön kuntayhtymän hallitus [2002] ECR I‑3533, paragraph 22). | 55. While the distinction drawn for fiscal purposes must not go beyond what is necessary in order to achieve that financing objective, it is however to be noted that here, as Community law currently stands, the competent national authorities have a broad discretion when determining the manner in which such a tax or charge is calculated. | 0 |
1,664 | 24. As regards the freedom to provide services set out in Article 56 TFEU, which is the only fundamental freedom of which account needs to be taken in relation to the dispute before the referring court, it must be borne in mind that the national rule at issue in the main proceedings is capable of constituting a restriction of that freedom. However, the Court has already held that the protection of consumers against abuses of advertising constitutes an overriding reason relating to the general interest which may justify restrictions on the freedom to provide services (see, to that effect, Case C‑6/98 ARD [1999] ECR I‑7599, paragraph 50). Such restrictions must still be applied so as to ensure achievement of the aim pursued and not go beyond what is necessary for that purpose (see, inter alia, Case C‑498/10 X [2012] ECR I‑0000, paragraph 36). | 32. It follows from the above that the taking of annual leave in a period after the reference period has no connection to the hours worked by the worker during that later period. Consequently, a change, and in particular a reduction, of working hours when moving from full-time to part-time employment cannot reduce the right to annual leave that the worker has accumulated during the period of full‑time employment. | 0 |
1,665 | 57. The referring court asks in addition what relevance, for the purposes of answering the second question, is to be attributed to the position adopted by the Court in paragraph 21 of University of Cambridge , to the effect that while the way in which a particular body is financed may reveal whether it is closely dependent on another contracting authority, that criterion is however not an absolute one. Not all payments made by a contracting authority have the effect of creating or reinforcing a specific relationship of subordination or de pendency. Only payments which go to finance or support the activities of the body concerned without any specific consideration therefor may be described as ‘public financing’. | 38. The first indent of Article 20 of Directive 92/83 applies even when the products covered by that provision form part of a product which falls within another chapter of the combined nomenclature. | 0 |
1,666 | 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. | 45. Restricting in time the possibility of challenging the representativeness of a sample taken from those goods also satisfies the actual aim of Directives 79/695 and 82/57 and of the Community Customs Code, which are intended to guarantee rapid and efficient procedures for the release for free circulation since, if the declarant could challenge that representativeness for an unlimited period, the customs authorities would be forced, in order to guard against such a risk, to make a detailed inspection of all goods declared to customs as a matter of course, which would serve neither the interests of traders, who are in general concerned to obtain the release, as was the case in the main proceedings, in order to be able rapidly to sell the goods declared by them, nor the interests of those authorities, for whom a systematic examination of declared goods would mean a considerable amount of extra work. | 0 |
1,667 | 66. As to those submissions, it is apparent from the Court’s case-law that national legislation is appropriate for securing attainment of the objective relied upon only if it genuinely reflects a concern to attain that objective in a consistent and systematic manner (see Joined Cases C-338/04, C-359/04 and C-360/04 Placanica and Others [2007] ECR I-1891, paragraphs 53 and 58; Case C-500/06 Corporación Dermoestética [2008] ECR I-0000, paragraphs 39 and 40; and Hartlauer , paragraph 55). | 21. In fact, the expression ‘paid annual leave’, used by the EU legislature, in, inter alia, Article 7 of Directive 2003/88, means that, for the duration of annual leave within the meaning of that directive, the worker’s remuneration must be maintained. In other words, workers must continue to receive their normal remuneration throughout that period of rest and relaxation (see, Robinson-Steele and Others , C‑131/04 and C‑257/04, EU:C:2006:177, paragraph 50; Schultz-Hoff and Others , EU:C:2009:18, paragraph 58; and Lock , C‑539/12, EU:C:2014:351, paragraph 16). | 0 |
1,668 | 49 Secondly, the Court has consistently held that, although Community law does not preclude account from being taken of the fact that the burden of the charges unlawfully levied may have been passed on to other traders or to consumers, it is for the Member States to ensure repayment of charges levied contrary to Article 95 in accordance with the provisions of their domestic law, on conditions which must not be less favourable than those relating to similar domestic actions and which must not in any case make it impossible in practice to exercise the rights conferred by Community law (see the judgment in Case 68/79 Just v Ministry for Fiscal Affairs [1980] ECR 501, paragraph 27). | La Commission considère que, ainsi que la Cour l’a déjà relevé dans les arrêts du 19 septembre 2002, Tulliasiamies et Siilin
(C‑101/00, EU:C:2002:505, point 78) ainsi que du 20 septembre 2007, Commission/Grèce (C‑74/06, EU:C:2007:534, point 30), la
dépréciation d’un véhicule automobile commence dès son achat ou sa mise en service. Or, l’article 11 du code de la taxe sur
les véhicules aurait pour effet que les véhicules automobiles d’occasion de l’Union ayant moins d’un an admis au Portugal
sont taxés comme les véhicules neufs, ce qui constitue, selon elle, une violation de l’article 110 TFUE. | 0 |
1,669 | 91 In that regard, as the Court has already held in paragraph 87 of its judgment in Brasserie du Pêcheur and Factortame, cited above, total exclusion of loss of profit as a head of damage for which reparation may be awarded cannot be accepted in the case of a breach of Community law since, especially in the context of economic or commercial litigation, such a total exclusion of loss of profit would be such as to make reparation of damage practically impossible. | 70. En outre, l’existence d’une violation des droits de la défense et du droit à une protection juridictionnelle effective doit être appréciée en fonction des circonstances spécifiques de chaque cas d’espèce (voir, en ce sens, arrêt du 25 octobre 2011, Solvay/Commission, C‑110/10 P, Rec. p. I‑10439, point 63), notamment de la nature de l’acte en cause, du contexte de son adoption et des règles juridiques régissant la matière concernée (voir arrêt Kadi II, point 102; voir également, en ce sens, à propos du respect du devoir de motivation, arrêts du 15 novembre 2012, Al-Aqsa/Conseil et Pays-Bas/Al-Aqsa, C‑539/10 P et C‑550/10 P, points 139 et 140, ainsi que Conseil/Bamba, C‑417/11 P, point 53) | 0 |
1,670 | 35. As to that, a question referred by a national court for a preliminary ruling is inadmissible only if it is quite obvious that the question does not concern the interpretation of Community law or that it is hypothetical (see, inter alia, Case C-83/91 Meilicke [1992] ECR I-4871, paragraphs 25 and 32, Case C-62/93 BP Supergas [1995] ECR I-1883, paragraph 10, and Case C-143/94 Furlanis [1995] ECR I-3633, paragraph 12). | 55. However, the wording of Article 15(1) of that directive cannot be interpreted as compelling the Member States, in the situations it sets out, to lay down such an obligation. | 0 |
1,671 | 16 In so far as that question requires an examination of the legal status under national law of the company concerned, it should first be pointed out that although the Court has no jurisdiction under Article 177 of the Treaty to apply the relevant rule of Community law to a particular dispute and thus to judge a provision of national law by reference to that rule it may, in the framework of the judicial cooperation provided for by that article and on the basis of the material presented to it, provide the national court with an interpretation of Community law which may be useful to it in assessing the effects of the provision in question (Case 20/87 Gauchard [1987] ECR 4879, paragraph 5).
The first part of the first question | 68. Consequently, the difference in treatment may be neutralised by that method of set-off only where the dividends from Germany are sufficiently taxed in the other Member State. If those dividends are not taxed, or are not sufficiently taxed, the amount of tax deducted in Germany or a part thereof cannot be set off (see Commission v Italy , paragraph 38, and Commission v Spain , paragraph 62). | 0 |
1,672 | 68 Where, as in the main proceedings, the Turkish national fulfils the conditions laid down by a provision of Decision No 1/80 and accordingly is already duly integrated in a Member State, the latter no longer has the power to restrict application of those rights, as otherwise that decision would be rendered redundant (see, in particular, Birden, paragraph 37, Nazli, paragraph 30, and Case C-65/98 Eyüp [2000] ECR I-4747, paragraph 41). | 24 IN CONSEQUENCE IT APPEARS THAT NATIONAL PROVISIONS LIMITING THE RIGHT TO COMPENSATION OF PERSONS WHO HAVE BEEN DISCRIMINATED AGAINST AS REGARDS ACCESS TO EMPLOYMENT TO A PURELY NOMINAL AMOUNT , SUCH AS , FOR EXAMPLE , THE REIMBURSEMENT OF EXPENSES INCURRED BY THEM IN SUBMITTING THEIR APPLICATION , WOULD NOT SATISFY THE REQUIREMENTS OF AN EFFECTIVE TRANSPOSITION OF THE DIRECTIVE .
| 0 |
1,673 | 53. Those guarantees of independence and impartiality require rules, particularly as regards the composition of the body and the appointment, length of service and the grounds for abstention, rejection and dismissal of its members, in order to dismiss any reasonable doubt in the minds of individuals as to the imperviousness of that body to external factors and its neutrality with respect to the interests before it (see, in that regard, Dorsch Consult , paragraph 36; Köllensperger and Atzwanger , paragraphs 20 to 23; and De Coster , paragraphs 18 to 21; see also, to that effect, Eur Court HR De Cubber v. Belgium , judgment of 26 October 1984, Series A No 86, § 24). | 59. Ces bénéficiaires font, dès lors, partie d’un cercle restreint, sans qu’il soit nécessaire d’examiner des conditions supplémentaires, relatives à des situations dans lesquelles ladite décision n’est pas assortie d’une injonction de récupération (arrêts du 17 septembre 2009, Commission/Koninklijke FrieslandCampina, C‑519/07 P, Rec. p. I‑8495, point 54, ainsi que Comitato «Venezia vuole vivere» e.a./Commission, précité, point 56). | 0 |
1,674 | 42. In particular, a relatively small amount of aid may affect such trade where there is strong competition in the sector in which the undertakings that receive it operate (see Case C‑351/98 Spain v Commission [2002] ECR I‑8031, paragraph 63, and Case C‑298/00 P Italy v Commission [2004] ECR I‑4087, paragraph 54). | 47. An examination of the rules for applying that measure confirms that conclusion. Although it is possible to benefit from suspension of payment, that is not automatic and it is subject to strict conditions such as those described by the Advocate General in points 36 and 37 of his Opinion, including, in particular, conditions as to the setting up of guarantees. Those guarantees in themselves constitute a restrictive effect, in that they deprive the taxpayer of the enjoyment of the assets given as a guarantee. | 0 |
1,675 | 12. The reference to ‘social advantages’ in that provision cannot be interpreted restrictively (Case C‑57/96 Meints [1997] ECR I‑6689, paragraph 39). According to settled case-law, ‘social advantages’ are to be understood as all advantages which, whether or not linked to a contract of employment, are generally granted to national workers because of their objective status as workers or by virtue of the mere fact of their residence on the national territory, and whose extension to workers who are nationals of other Member States therefore seems likely to facilitate their mobility within the European Community (see Case 65/81 Reina [1982] ECR 33, paragraph 12; Meints , paragraph 39; and Case C‑85/96 Martínez Sala [1998] ECR I‑2691, paragraph 25). | 84. Such advertising will also be misleading if it is established that the collective reference which it contains to a range of amounts that may be saved by consumers who purchase their basic consumables from the advertiser rather than from competing chains of stores and the failure to specify individually the general level of the prices charged by each of those chains in competition with the advertiser and the amount that can be saved in relation to each of them are such as to deceive a significant number of persons to whom the advertising is addressed as to the amount that they are actually liable to save by purchasing their basic consumables from the advertiser rather than from some particular competitor or other, and to affect their economic behaviour to that extent. | 0 |
1,676 | 28. In that regard, whilst, in areas giving rise to complex economic assessments, the Commission has a margin of discretion with regard to economic matters, that does not mean that the Courts of the European Union must refrain from reviewing the Commission’s interpretation of information of an economic nature. Those Courts must, among other things, not only establish whether the evidence relied on is factually accurate, reliable and consistent but also ascertain whether that evidence contains all the information which must be taken into account in order to assess a complex situation and whether it is capable of substantiating the conclusions drawn from it (see Case C‑12/03 P Commission v Tetra Laval [2005] ECR I‑987, paragraph 39; Case C‑525/04 P Spain v Lenzing [2007] ECR I‑9947, paragraphs 56 and 57; Chalkor v Commission , paragraph 54, and Otis and Others , paragraph 59). | 18 In the seventh recital in the preamble to Decision 97/803, which followed that proposal, the Council observes that it is appropriate for fresh disruption [to] be avoided by taking measures to create a framework conducive to regular trade flows and at the same time compatible with the common agricultural policy. | 0 |
1,677 | 63. However, it is settled case-law that there is no legal basis in Community law for exemption on equitable grounds from charges due under that law (Case 118/76 Balkan-Import-Export [1977] ECR 1177, paragraphs 7, 8 and 10; Case 299/84 Neumann [1985] ECR 3663, paragraph 24; and Case C‑174/89 Hoche [1990] ECR I‑2681, paragraph 31). In addition, without prejudice to the special cases expressly provided for by the Community legislature (see, for example, Case C‑68/95 T. Port [1996] ECR I-6065, paragraphs 42 and 43), there is no general legal principle in Community law that a Community provision which is in force may not be applied by a national authority if it causes the person concerned hardship which the Community legislature would clearly have sought to avoid if it had envisaged that eventuality when enacting the provision ( Neumann , paragraph 33, and Hoche , paragraph 31). | 61. Although that function of a trade mark – called the ‘investment function’ – may overlap with the advertising function, it is none the less distinct from the latter. Indeed, when the trade mark is used to acquire or preserve a reputation, not only advertising is employed, but also various commercial techniques. | 0 |
1,678 | 76. In that regard, it must be borne in mind that, as derogations from the fundamental rules of freedom of establishment and freedom to provide services, Articles 45 EC and 55 EC must be interpreted in a manner which limits their scope to what is strictly necessary in order to safeguard the interests which they allow the Member States to protect (see, in particular, Case 147/86 Commission v Greece [1988] ECR 1637, paragraph 7; Case C‑451/03 Servizi Ausiliari Dottori Commercialisti [2006] ECR I‑2941, paragraph 45; and Case C‑438/08 Commission v Portugal [2009] ECR I‑0000, paragraph 34). | 25 Consequently, Article 12 of the Regulation also encompasses financial assistance for those students who are already at an advanced stage in their education, even if they are already 21 years of age or older and are no longer dependants of their parents. Accordingly, to make the application of Article 12 subject to an age-limit or to the status of dependent child would conflict not only with the letter of that provision, but also with its spirit. | 0 |
1,679 | 20. In order to determine whether national legislation falls within the scope of one or other of the freedoms of movement, it is clear from now well established case-law that the aim of the legislation concerned must be taken into consideration (see, to that effect, Joined Cases C-436/08 and C-437/08 Haribo Lakritzen Hans Riegel and Österreichische Salinen [2011] ECR I-305, paragraph 33, and Case C-132/10 Halley [2011] ECR I-8353, paragraph 17). | 39. Second, the exclusive right of a Community trade mark proprietor, conferred under Regulation No 40/94, extends, as a rule, to the entire area of the European Union, throughout which Community trade marks enjoy uniform protection and have effect. | 0 |
1,680 | 75. In the light of all the foregoing, it must be held that legislation such as that at issue in the main proceedings is capable of impeding imports of electricity, especially green electricity, from other Member States and that, in consequence, it constitutes a measure having equivalent effect to quantitative restrictions on imports, in principle incompatible with the obligations under EU law resulting from Article 34 TFEU, unless that legislation can be objectively justified (see, to that effect, inter alia, Commission v Austria , C‑320/03, EU:C:2005:684, paragraph 69).
The possible justification | 104. If that court were to find this not to be the case, it would be appropriate to conclude that the Framework Agreement precludes the application of that national legislation. | 0 |
1,681 | 41
It follows, in particular, from Article 3(1) and Article 7(1) of the Dublin III Regulation that the Member State responsible for examining an application for international protection is, in principle, the Member State indicated by the criteria set out in Chapter III of the regulation (see, to that effect, judgment of 7 June 2016, Ghezelbash, C‑63/15, EU:C:2016:409, paragraph 42). | 19 On 23 April 1996 the Commission sent a letter to the CVMP informing it of its decision to stay the procedure for including somatosalm in Annex II until further scientific information had been obtained. It explained that there had been a certain amount of opposition to somatosalm in the Adaptation Committee because the substance could be used to boost growth. It therefore asked the CVMP for a further opinion as to whether abuses of the product were possible. | 0 |
1,682 | 41. Suffice it, in that regard, to note that the measure at issue in the main proceedings, as set out in Article 111(1) and (2) of the 2004 Law on VAT, is an administrative sanction imposed where it is found that the taxable person has not complied with the obligation to keep accounting records of turnover and the amount of tax due through the use of a cash register. Such a measure, which is of the type envisaged in Article 22(8) of the Sixth VAT Directive, cannot therefore constitute a special measure for derogation within the meaning of Article 27(1) of that directive (see, to that effect, Joined Cases 123/87 and 330/87 Jeunehomme and EGI [1988] ECR 4517, paragraph 15, and Case C‑502/07 K-1 [2009] ECR I-161, paragraph 23). | 38. It follows from the foregoing that the application is admissible.
The first plea
Arguments of the parties | 0 |
1,683 | 50. In that regard, as the Court held in its judgment in Case 16/88 Commission v Council [1989] ECR 3457, paragraph 10, following the amendments made to Article 145 of the EC Treaty (now Article 202 EC) by the Single European Act, the Council may reserve the right to exercise implementing powers directly only in specific cases, and it must state in detail the grounds for such a decision. | 32. The interpretation of the national legislation in order to determine its content at the date of entry into force of the Sixth Directive and to establish whether the effect of that legislation was to extend, after the entry into force of the Sixth Directive, the scope of existing exclusions is in principle within the jurisdiction of the national court (see Metropol and Stadler , paragraph 47). | 0 |
1,684 | 22 Articles 52 and 59 of the Treaty require the elimination of restrictions on freedom of establishment and freedom to provide services respectively. All measures which prohibit, impede or render less attractive the exercise of such freedoms must be regarded as constituting such restrictions (see, to that effect, with regard to freedom of establishment, Case C-168/91 Konstantinidis [1993] ECR I-1191, paragraph 15, and with regard to freedom to provide services Case C-205/99 Analir and Others [2001] ECR I-1271, paragraph 21). | 49. En l’espèce, l’article 1 er , paragraphes 25 à 27 et 29, sous a), de la loi n° 308/2004 envisage manifestement une grande variété de situations. Il ne saurait être exclu que la «réutilisation effective» pour des activités sidérurgiques et métallurgiques visée auxdites dispositions ne s’effectue qu’après un délai significatif, voire indéterminé, nécessitant ainsi des opérations de stockage durable des matériaux en question. Or, de telles opérations de stockage sont de nature à constituer une charge pour le détenteur. De plus, elles sont potentiellement à l’origine de nuisances environnementales que la directive 75/442 cherche précisément à limiter. Il s’ensuit que la substance en cause doit être considérée, en principe, comme un déchet (voir, en ce sens, arrêts Palin Granit, point 38; du 11 septembre 2003, AvestaPolarit Chrome, C‑114/01, Rec. p. I‑8725, point 39, ainsi que du 18 décembre 2007, Commission/Italie, précité, points 40 et 48). | 0 |
1,685 | 39. The Court has held that Directive 75/442, as amended by Directive 91/156, is a framework directive, Article 2(2) thereof providing that specific rules for particular instances, or supplementary rules, on the management of particular categories of waste may be laid down by means of individual directives. Such an individual directive may be considered to be special legislation (a lex specialis ) vis-à-vis Directive 75/442, so that its provisions prevail over those of Directive 75/442 in situations which it specifically seeks to regulate (see, to that effect, Case C-444/00 Mayer Parry Recycling [2003] ECR I-6163, paragraphs 51 and 57). | 37. The Court may refuse to rule on a question referred for a preliminary ruling by a national court only where it is quite clear that the interpretation of Union law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it ( PreussenElektra , paragraph 39, and Hartlauer , paragraph 25). | 0 |
1,686 | 27. Regarding Lito’s argument by which it is alleged that the General Court infringed the principle of the protection of legitimate expectations, it should be recalled that although, according to settled case-law, any economic operator to whom an institution has given justified hopes may rely on the principle of the protection of legitimate expectations that an existing situation will be maintained (see, to that effect, judgment in Di Lenardo and Dilexport , C‑37/02 and C‑38/02, EU:C:2004:443, paragraph 70 and the case-law cited) Lito has failed, however, to demonstrate how the Commission gave it such hopes in respect of the supposed admissibility of the action for annulment which it brought. | 86. In that connection, it must be observed that, according to a document supplied by the Belgian Government, Walloon agriculture contributes 19% of the total nitrogen in the Meuse basin and 17% of the total nitrogen in the Escaut basin. Those two rivers cross the Walloon Region and drain into the North Sea. It must be pointed out that, although minor, those contributions are by no means insignificant. | 0 |
1,687 | 41. With regard to Article 5(1) of the Access Directive, the Court has held that it is apparent from its wording that the NRAs are responsible for ensuring adequate access and interconnection and also interoperability of services by means which are not exhaustively listed there ( TeliaSonera Finland , C‑192/08, EU:C:2009:696, paragraph 58). | 77 Although the appellant was rightly held liable for the conduct of the two subsidiaries in question with effect from their acquisition, it had not been proved that it could validly be held liable for their infringements prior to that date. | 0 |
1,688 | 24. In particular, when aid granted by a Member State strengthens the position of an undertaking compared with other undertakings competing in intra-European trade, the latter must be regarded as affected by that aid (judgment in Libert and Others , C‑197/11 and C‑203/11, EU:C:2013:288, paragraph 77 and the case-law cited). | 31. A mere sample of a colour does not, however, satisfy the requirements set out in paragraphs 28 and 29 of this judgment. | 0 |
1,689 | 33 In proceedings for a preliminary ruling, it is for the courts of the Member State concerned to assess the temporal effects of declarations of unconstitutionality made by the constitutional court of that Member State (see Konle, cited above, paragraph 30). | 41
In view of the fact that Article 5(1), in principle, renders inapplicable the scheme for the protection of employees in relation to certain transfers of undertakings, and thus negates the main objective underlying Directive 2001/23, that provision must necessarily be interpreted strictly (see, as regards Article 3(3) of Directive 77/187, as amended by Directive 98/50, judgment of 4 June 2002, Beckmann, C‑164/00, EU:C:2002:330, paragraph 29). | 0 |
1,690 | 31. As a preliminary point, it should be recalled that the Commission has standing to seek a declaration that a Member State has failed to fulfil obligations which were created in the initial version of a Community measure, subsequently amended or repealed, and which were maintained in force under the new provisions (Case C‑275/04 Commission v Belgium [2006] ECR I-9883, paragraph 35, and judgment of 11 December 2008 in Case C‑174/07 Commission v Italy , paragraph 31). | 161. As regards the alleged failure to state reasons, it is not for the Court of Justice to require the General Court to provide reasons for each of its choices where it relies on one item of evidence as opposed to another in support of its decision. To decide otherwise would, once again, be tantamount to the Court of Justice substituting its own assessment of that evidence for that made by the General Court, which it is not empowered to do. It follows from the foregoing that the seventh part of the second ground of the cross‑appeal must be rejected. | 0 |
1,691 | 41
It follows that questions on the interpretation of EU law referred by a national court in the factual and legislative context which that court is responsible for defining and the accuracy of which is not a matter for the Court to determine, enjoy a presumption of relevance. 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 is unrelated to the actual facts of the main action or its object, 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 (judgment of 8 December 2016, Eurosaneamientos and Others, C‑532/15 and C‑538/15, EU:C:2016:932, point 28 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 |
1,692 | 77. Article 43 EC is one of the fundamental provisions of European Union law (see, to that effect, inter alia, Reyners , paragraph 43). | 8 As the Court held in its judgment in Case C-347/88 Commission v Greece [1990] ECR I-4747, at paragraphs 26 to 30, an application does not satisfy that requirement if the Commission' s complaints are not accurately set out in it and simply appear by way of reference to "all the reasons set out in the letter of formal notice and in the reasoned opinion". | 0 |
1,693 | 86. In this respect, the Court has had occasion to rule that the exception in the first paragraph of Article 45 EC does not extend to certain activities that are auxiliary or preparatory to the exercise of official authority (see, to that effect, Thijssen , paragraph 22; Commission v Spain , paragraph 38; Servizi Ausiliari Dottori Commercialisti , paragraph 47; Commission v Germany , paragraph 38; and Commission v Portugal , paragraph 36), or to certain activities whose exercise, although involving contacts, even regular and organic, with the administrative or judicial authorities, or indeed cooperation, even compulsory, in their functioning, leaves their discretionary and decision-making powers intact (see, to that effect, Reyners , paragraphs 51 and 53), or to certain activities which do not involve the exercise of decision-making powers (see, to that effect, Thijssen , paragraphs 21 and 22; Case C‑393/05 Commission v Austria , paragraphs 36 and 42; Commission v Germany , paragraphs 38 and 44; and Commission v Portugal , paragraphs 36 and 41), powers of constraint (see, to that effect, inter alia, Commission v Spain , paragraph 37) or powers of coercion (see, to that effect, Case C‑47/02 Anker and Others [2003] ECR I‑10447, paragraph 61, and Commission v Portugal , paragraph 44). | 31
It is therefore crucial, for the correct operation of the scheme established by Directive 2003/87, for those emissions to be identified which must be taken into account by operators in that regard. | 0 |
1,694 | 43. It is to be borne in mind also that, according to settled case-law, a prior authorisation scheme must be based on objective, non-discriminatory criteria known in advance, in such a way as to circumscribe the exercise of the authorities’ discretion so that it is not used arbitrarily. Such an authorisation system must, furthermore, be based on a procedural system which is easily accessible and capable of ensuring that a request for authorisation will be dealt with objectively and impartially within a reasonable time, and it must, in addition, be possible for refusals to grant authorisation to be challenged in judicial proceedings (see, to that effect, Smits and Peerbooms , paragraph 90; Müller-Fauré and van Riet , paragraph 85; and Watts , paragraph 116). | 18. As maintained, or at least acknowledged, by Glaxosmithkline and Laboratoires Glaxosmithkline, the French, German, Italian and United Kingdom Governments and the Commission of the European Communities, it is apparent from the wording of the provisions of Section 5 that they are not only specific but also exhaustive. | 0 |
1,695 | 40
That provision does not seek to define the scope of Directive 2003/87 but contributes to the implementation of a distinction which is important for the determination of the maximum annual amount of allowances within the meaning of Article 10a(5) of that directive (see, to that effect, judgment of 28 April 2016 in Borealis Polyolefine and Others, C‑191/14, C‑192/14, C‑295/14, C‑389/14 and C‑391/14 to C‑393/14, EU:C:2016:311, paragraphs 64 to 70). | 69
That interpretation is also consistent with the broad logic of Directive 2003/87 and the objectives which it pursues. | 1 |
1,696 | 71. It must be borne in mind that Article 267 TFEU does not empower the Court to apply rules of EU law to a particular case, but only to rule on the interpretation of the Treaties and of acts adopted by the EU institutions. The Court may, however, in the framework of the judicial cooperation provided for by that article and on the basis of the material presented to it, provide the national court with an interpretation of EU law which may be useful to it in assessing the effects of one or other of its provisions (see, inter alia, judgment in Feryn , C‑54/07, EU:C:2008:397, paragraph 19 and the case-law cited). | 26 The various language versions of the Directive use somewhat different terms to convey the concept in question: the Danish version has "virksomhed", the Dutch version "plaatselijke eenheid", the English version "establishment", the Finnish version "yritys", the French version "établissement", the German version "Betrieb", the Greek version "**********", the Italian version "stabilimento", the Portuguese version "estabelecimento", the Spanish version "centro de trabajo" and the Swedish version "arbetsplats". | 0 |
1,697 | 34 In that case, even though the detailed rules regarding the marking or the labelling remained to be defined, marking or labelling would, in itself, be compulsory, also for imported products (see, in particular, Case C-13/96 Bic Benelux [1997] ECR I-1753, paragraph 23). In addition, having regard to the aim of Directive 83/189, namely the protection of free movement of goods by means of preventive control (see, in particular, Case C-194/94 CIA Security International [1996] ECR I-2201, paragraphs 40 and 48), such a control, implemented in accordance with the procedure prescribed by that directive, would be both appropriate and possible. | 38 Consequently, that argument of the Greek Government cannot be accepted. | 0 |
1,698 | 31
According to settled case-law, the derogation laid down in Article 17(1) of Directive 2003/88 must be interpreted in such a way so as to limit its scope to what is strictly necessary to safeguard the interests whose protection the derogation permits (judgments of 9 September 2003, Jaeger, C‑151/02, EU:C:2003:437, paragraph 89, and of 14 October 2010, Union syndicale Solidaires Isère, C‑428/09, EU:C:2010:612, paragraph 40). | 38. It is clear that Deutsche Telekom is a third party in relation to the dispute before the referring court and is capable only of suffering adverse repercussions because it levied the connection charge at issue in the main proceedings and because, if that charge were removed, it would have to increase its own subscribers’ rates. Such a removal of benefits cannot be regarded as an obligation falling on a third party pursuant to the directives relied on before the referring court by the appellants in the main proceedings. | 0 |
1,699 | 54
For the purposes of application of that provision to the present cases, account must first of all be taken of the overall context in which a decision of the association of undertakings was taken or produces its effects and, more specifically, of its objectives. It has then to be considered whether the consequential effects restrictive of competition are inherent in the pursuit of those objectives (judgments of 19 February 2002, Wouters and Others, C‑309/99, EU:C:2002:98 paragraph 97; of 18 July 2013, Consiglio Nazionale dei Geologi, C‑136/12, EU:C:2013:489, paragraph 53, and of 4 September 2014, API and Others, C‑184/13 to C‑187/13, C‑194/13, C‑195/13 and C‑208/13, EU:C:2014:2147, paragraph 47). | 53. However, not every decision of an association of undertakings which restricts the freedom of action of the parties or of one of them necessarily falls within the prohibition laid down in Article 101(1) TFEU. For the purposes of application of that provision to a particular case, account must first of all be taken of the overall context in which a decision of the association of undertakings was taken or produces its effects. More particularly, account must be taken of its objectives, which in the present case consist in ensuring that the ultimate consumers of the services in question are provided with the necessary guarantees. It has then to be considered whether the consequential effects restrictive of competition are inherent in the pursuit of those objectives ( Wouters and Others , paragraph 97). | 1 |
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