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1,800 | 36. As regards the question whether the situations at issue are objectively comparable, it must be recalled that the comparability of a cross-border situation with an internal situation must be examined having regard to the aim pursued by the national provisions at issue (see, Case C‑337/08 X Holding [2010] ECR I‑1215, paragraph 22, and Case C‑18/11 Philips Electronics UK [2012] ECR, paragraph 17). | 27 The Commission has even accepted that a mecadeck represents only 30% to 40% of the value of a complete video recorder. | 0 |
1,801 | 170. Since European Union law, as it currently stands, does not lay down any general criteria for the attribution of areas of competence between the Member States in relation to the elimination of double taxation within the European Union, the fact that both the Member State in which the dividends are paid and the Member State in which the shareholder is resident are liable to tax those dividends does not mean that the Member State of residence is obliged, under European Union law, to prevent the disadvantages which could arise from the exercise of competence thus attributed by the two Member States (see Damseaux , paragraphs 30 and 34, and Case C‑96/08 CIBA [2010] ECR I‑0000, paragraphs 27 and 28). | 86. Il appartient à la Cour, dans chaque affaire et en fonction des circonstances de l’espèce dont elle se trouve saisie ainsi que du niveau de persuasion et de dissuasion qui lui paraît requis, d’arrêter les sanctions pécuniaires appropriées pour assurer l’exécution la plus rapide de l’arrêt ayant précédemment constaté un manquement et prévenir la répétition d’infractions analogues au droit de l’Union (voir arrêt Commission/Grèce, C‑369/07, EU:C:2009:428, point 142 et jurisprudence citée). | 0 |
1,802 | 50. In this regard, the Court observes that, although it is settled case-law that the statement of reasons required by Article 253 EC must be appropriate to the measure at issue and must disclose in a clear and unequivocal fashion the reasoning followed by the institution which adopted the measure in question in such a way as to enable the persons concerned to ascertain the reasons for the measure and to enable the competent Community Court to exercise its power of review (see, inter alia, Case C-120/99 Italy v Council , cited above, paragraph 28, and Case C‑445/00 Austria v Council [2003] ECR I-0000, paragraph 49), it is not necessary for the reasoning to go into all the relevant facts and points of law. The question whether the statement of reasons meets the requirements of Article 253 EC must be assessed with regard not only to its wording but also to its context and to all the legal rules governing the matter in question. This is a fortiori the case where the Member States have been closely associated with the process of drafting the contested measure and are thus aware of the reasons underlying that measure (see, inter alia, Case C-120/99 Italy v Council , cited above, paragraph 29, Case C‑445/00 Austria v Council , cited above, paragraph 99 and Case C-293/00 Netherlands v Commission [2003] ECR I-0000, paragraphs 55 and 56). | 78. It is for the national court to assess whether there has been a transfer of all, or a significant share, of the risk faced by the contracting authority. | 0 |
1,803 | 36
On the other hand, the effect of the possible pursuit of the activity at issue in the main proceedings on an ancillary basis on the economic nature of that activity must be determined by examining all the circumstances in which the agricultural engineering works are operated in order to determine whether they are actually used for the purpose of obtaining income on a continuing basis (see, to that effect, judgments of 26 September 1996 in Enkler, C‑230/94, EU:C:1996:352, paragraph 27, and 19 July 2012 in Rēdlihs, C‑263/11, EU:C:2012:497, paragraph 34). | 15 In view of those decisions, the Court must consider first whether a measure such as that described in the questions submitted by the national court falls within the scope of Articles 12 and 13 or Article 95 of the Treaty, and only if the answer is in the negative need it consider whether the measure under examination falls within the scope of Article 30 of the Treaty.
Articles 12, 13 and 95 of the Treaty | 0 |
1,804 | 53. Next, the case-law shows that an intermediate measure is also not capable of forming the subject-matter of an action if it is established that the illegality attaching to that measure can be relied on in support of an action against the final decision for which it represents a preparatory step. In such circumstances, the action brought against the decision terminating the procedure will provide sufficient judicial protection ( IBM v Commission , paragraph 12; Case 53/85 AKZO Chemie and AKZO Chemie UK v Commission [1986] ECR 1965, paragraph 19; Case C-400/99 Italy v Commission [2001] ECR I 7303, paragraph 63). | 25. On the other hand, Rule 22(2) of Regulation No 2868/95 provides, in this regard, that, where such an application is made, OHIM is to invite the proprietor of the earlier mark to furnish proof of use of the mark or show that there are proper reasons for non-use within such period as it may specify. | 0 |
1,805 | 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). | 93. Where a tax is hypothecated to an aid measure, the notification of the aid must also cover the method of financing (Joined Cases C-261/01 and C-262/01 van Calster and Others [2003] ECR I-12249, paragraph 51, and Streekgewest , paragraph 26). | 0 |
1,806 | 26 The first point to be noted in answering this question is that, since the judgment in Case C-192/89 Sevince [1990] ECR I-3461, at paragraph 26, the Court has consistently held that Article 6(1) of Decision No 1/80 has direct effect in the Member States and that Turkish nationals who satisfy its conditions may therefore rely directly on the rights which the three indents of that provision confer on them progressively, according to the duration of their employment in the host Member State (see, in particular, Case C-1/97 Birden [1998] ECR I-7747, paragraph 19). | 36. While it may not be inferred from any document before the Court that, in the circumstances of this case, Investrand would not have obtained the advisory services at issue if it had not carried out an economic activity which was subject to VAT, the exclusive reason for the advisory services concerned in the case which gave rise to the judgment in Kretztechnik was, by contrast, to be found in the taxable person’s economic activity and in the capital increase it decided on to augment its financial means for the benefit of that activity. | 0 |
1,807 | 29. Furthermore, the Court has already held that once the Community has, pursuant to Article 40 of the EC Treaty, adopted legislation establishing an organisation of the market in a given sector, the Member States are under an obligation to refrain from taking any measure which might undermine or create exceptions to it (Case 111/76 Van den Hazel [1977] ECR 901, paragraph 13, and Case C-44/94 Fishermen's Organisations and Others [1995] ECR I-3115, paragraph 52). | 27. In accordance with its terms, that provision applies where the subsidy is directly linked to the price of the transaction in question. | 0 |
1,808 | 40. As regards the effect of a system of equivalence such as that at issue in the main proceedings on the working time and rest periods of the workers concerned, on the other hand, it is apparent from Article 118a of the Treaty, which is the legal basis for Directive 93/104, from the first, fourth, seventh and eighth recitals in the preamble to that directive, from the Community Charter of the Fundamental Social Rights of Workers, adopted at the meeting of the European Council held at Strasbourg on 9 December 1989, point 8 and the first subparagraph of point 19 of which are referred to in the fourth recital in the preamble to the directive, and also from the actual wording of Article 1(1) of the directive that the latter’s purpose is to lay down minimum requirements intended to improve the living and working conditions of workers through approximation of national legislation concerning, in particular, the duration of working time (see Case C‑173/99 BECTU [2001] ECR I‑4881, paragraph 37; Jaeger , paragraphs 45 and 47; and Joined Cases C‑397/01 to C‑403/01 Pfeiffer and Others [2004] ECR I‑8835, paragraph 91). | 88. Those various factors relating to the consumption of feta in the Member States tend to indicate that the name ‘feta’ is not generic in nature. | 0 |
1,809 | 39. Accordingly, those provisions of the Framework Directive and the Access Directive allow NRAs to take steps with regard to an undertaking which does not have significant market power but which controls access to end-users (see, to that effect, judgment in TeliaSonera Finland , C‑192/08, EU:C:2009:696, paragraph 62). | 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 |
1,810 | 40 In Magill, the Court found such exceptional circumstances in the fact that the refusal in question concerned a product (information on the weekly schedules of certain television channels) the supply of which was indispensable for carrying on the business in question (the publishing of a general television guide), in that, without that information, the person wishing to produce such a guide would find it impossible to publish it and offer it for sale (paragraph 53), the fact that such refusal prevented the appearance of a new product for which there was a potential consumer demand (paragraph 54), the fact that it was not justified by objective considerations (paragraph 55), and that it was likely to exclude all competition in the secondary market of television guides (paragraph 56). | 53 Thus the appellants ° who were, by force of circumstance, the only sources of the basic information on programme scheduling which is the indispensable raw material for compiling a weekly television guide ° gave viewers wishing to obtain information on the choice of programmes for the week ahead no choice but to buy the weekly guides for each station and draw from each of them the information they needed to make comparisons. | 1 |
1,811 | 30. Accordingly, a ground of appeal supported by an argument that is not sufficiently clear and precise to enable the Court to exercise its powers of judicial review, in particular because essential elements on which the ground of appeal is based are not indicated sufficiently coherently and intelligibly in the text of the appeal, which is worded in a vague and ambiguous manner in that regard, does not satisfy those requirements and must be dismissed as inadmissible (see, to that effect, Case C‑194/99 P Thyssen Stahl v Commission EU:C:2003:527, paragraphs 105 and 106, and Case C‑520/09 P Arkema v Commission EU:C:2011:619, paragraph 61 and the case-law cited). The Court has also held that an appeal lacking any coherent structure which simply makes general statements and contains no specific indications as to the points of the order under appeal which may be vitiated by an error of law must be dismissed as clearly inadmissible (see the order in Case C‑107/07 P Weber v Commission EU:C:2007:741, paragraphs 26 to 28). | 41. Although the time of definitive importation of goods, placed under arrangements for temporary importation upon entry into the Community, is deferred pursuant to Article 7(3) of the Sixth Directive to the time those arrangements cease to be applicable to the goods, it follows from the derogation provided for in Article 16(1) of that directive that all transactions effected under those temporary arrangements must be taxed as if they had been effected within the territory of the country after the definitive importation of the goods. | 0 |
1,812 | 28 It must also be remembered that according to the case-law of the Court (in particular Case 102/86 Apple and Pear Development Council v Commissioners of Customs and Excise [1988] ECR 1443, paragraph 12, and Case C-258/95 Fillibeck v Finanzamt Neustadt [1997] ECR I-5577, paragraph 12), the concept of the supply of services effected for consideration within the meaning of Article 2(1) of the Sixth Directive requires the existence of a direct link between the service provided and the consideration received. | 14. D’autre part, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé (voir, notamment, arrêts du 14 septembre 2004, Commission/Espagne, C‑168/03, Rec. p. I‑8227, point 24, et du 6 décembre 2007, Commission/Suède, C‑258/07, non publié au Recueil, point 8). | 0 |
1,813 | 50. However, it should be pointed out that the validity of a European Union measure must be assessed on the basis of the facts and the law as they stood at the time when the measure was adopted and cannot depend on retrospective assessments of its efficacy. Where the European Union legislature is obliged to assess the future effects of rules to be adopted and those effects cannot be accurately foreseen, its assessment is open to criticism only if it appears manifestly incorrect in the light of the information available to it at the time of the adoption of the rules in question (see, to that effect, Case C-504/04 Agrarproduktion Staebelow [2006] ECR I-679, paragraph 38, and C-309/10 Agrana Zucker [2011] ECR I-7333, paragraph 45). | 22 It must be held, first, that Article 5 of Directives 78/659 and 79/923 lays down an obligation for Member States to establish programmes in order to reduce pollution and to ensure that the designated waters conform, within respectively five and six years following their designation, to both the values set for the parameters indicated in the respective annexes and the notes contained in columns G and I thereof. | 0 |
1,814 | 83
Although the provisions of Directive 94/19 do not, therefore, prevent Member States from extending to shares in recognised cooperatives operating in the financial sector the deposit-guarantee scheme provided for by their national legislation in accordance with those provisions, such an extension must not undermine the practical effectiveness of the deposit-guarantee scheme that that directive requires them to establish (see, to that effect, judgment of 23 November 2006, Lidl Italia, C‑315/05, EU:C:2006:736, paragraph 48) or infringe the provisions of the FEU Treaty, in particular Articles 107 and 108 TFEU. | 4 BY FIXING THIS TIME-LIMIT THAT ARTICLE LAYS DOWN A RULE OF GOOD ADMINISTRATION, THE PURPOSE OF WHICH IS TO AVOID IN THE INTERESTS BOTH OF THE ADMINISTRATION AND OF OFFICIALS UNJUSTIFIED DELAY ON THE PART OF THE APPOINTING AUTHORITY IN ADOPTING THE DECISION TERMINATING THE DISCIPLINARY PROCEEDINGS . | 0 |
1,815 | 39. It is for the competent national authorities to show, first, that their legislation is necessary in order to attain one or more objectives mentioned in Article 30 EC or meet imperative requirements and, secondly, that the legislation is in conformity with the principle of proportionality (see, to that effect, ATRAL , paragraph 67; Case C‑420/01 Commission v Italy , paragraphs 30 and 31; and Case C‑270/02 Commission v Italy , paragraph 22). | 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 |
1,816 | 31. Therefore, the fact that the Commission set out in detail the complaints that it had already made in more general terms in the reasoned opinion did not alter the subject-matter of the alleged infringement, and thus had no effect on the scope of the proceedings (see, to that effect, Case C‑185/00 Commission v Finland [2003] ECR I‑14189, paragraphs 84 to 87; Case C-171/08 Commission v Portugal , paragraph 29; and Case C‑543/08 Commission v Portugal [2010] ECR I‑0000, paragraph 23). | 24. As regards the question whether the institutions of another Member State are bound by such a statement drawn up in accordance with Article 47 of Regulation No 574/72, it should be recalled that the Court has held that a certified statement issued by the competent institution of a Member State specifying the periods of insurance or employment completed as an employed person under the legislation of that Member State does not constitute irrefutable proof for the competent institution of another Member State, nor for the courts of that Member State (see, to that effect, judgments in Knoch , EU:C:1992:303, paragraph 54, and Adanez-Vega , C‑372/02, EU:C:2004:705, paragraphs 36 and 48). | 0 |
1,817 | 21. The Court held that the organoleptic characteristics and the water content of those categories of product differ and that the banana is regarded, at least on the Italian market, as a foodstuff which is particularly nutritious, of a high energy content and well suited for infants (see Commission v Italy , paragraph 10). | 20 The system of public auctions, as described in the documents before the Court, usually involves buyers who are specially informed; furthermore, there are sufficient safeguards for the consumer. In any event, it is possible to impose conditions which are capable of protecting consumers and have a less restrictive effect on the free movement of goods than the requirement of prior entry of the owner of the goods offered for sale in the trade register at the place of sale. | 0 |
1,818 | 51. In this context, it should be recalled that it follows from Article 1(11) of Directive 98/34 that the definition of ‘technical regulation’ can be broken down into three categories: first, the ‘technical specification’ within the meaning of Article 1(3) of that directive; second, the ‘other requirements’, as defined in Article 1(4) of that directive; and, third, the prohibition of the manufacture, importation, marketing or use of a product referred to in Article 1(11) of the directive (see Case C-267/03 Lindberg [2005] ECR I-3247, paragraph 54, Case C-20/05 Schwibbert [2007] ECR I-9447, paragraph 34 and Intercommunale Intermosane and Fédération de l’industrie et du gaz , paragraph 11). | 23 It is apparent from the foregoing considerations that the applicants' submission that tariff F is sectoral in nature since it applies to certain undertakings, namely Dutch ammonia producers, must be upheld .
The value of the savings accruing to Gasunie from the tariff F contracts | 0 |
1,819 | 46. The social character of State assistance is therefore not sufficient to exclude it from the outset from being categorised as aid (see, inter alia , Kimberly-Clark , cited above, paragraph 21, Case C-75/97 Belgium v Commission [1999] ECR I-3671, paragraph 25, and Case C-251/97 France v Commission [1999] ECR I-6639, paragraph 37). | 29. Moreover, the fact that, according to the Belgian Government, the situation at issue in the main proceedings is not comparable to those which were at issue in the cases which gave rise to the judgments in My (C‑293/03, EU:C:2004:821) and Melchior (C‑647/13, EU:C:2015:54) and, as a result, the principles identified by the Court in those judgments are not applicable to the facts of the case in the main proceedings relates to the substantive analysis of the question referred and consequently has no bearing on the Court’s jurisdiction to answer that question. | 0 |
1,820 | 35. Even though, depending on the circumstances, national authorities have a certain degree of discretion when adopting measures which they consider to be necessary in order to guarantee public security in a Member State (see, inter alia, Case C‑285/98 Kreil [2000] ECR I-69, paragraph 24), they are nevertheless required, when they lay down measures which derogate from a fundamental right, such as the equal treatment of men and women which Directive 2006/54 seeks to ensure is implemented, to observe the principle of proportionality, which is one of the general principles of European Union law (see, to that effect, inter alia, Kreil , paragraph 23). | 18. Il y a lieu, tout d’abord, de rappeler qu’il résulte d’une jurisprudence constante que la suppression d’une aide illégale par voie de récupération est la conséquence logique de la constatation de son illégalité et que cette conséquence ne saurait dépendre de la forme dans laquelle l’aide a été octroyée (voir, notamment, arrêts du 1 er avril 2004, Commission/Italie, C‑99/02, Rec. p. I‑3353, point 15, ainsi que du 1 er juin 2006, Commission/Italie, C‑207/05, non publié au Recueil, point 39 et jurisprudence citée). | 0 |
1,821 | 23. À cet égard, il convient de rappeler que, selon une jurisprudence constante de la Cour, la destination du produit peut constituer un critère objectif de classement pour autant qu’elle est inhérente audit produit, l’inhérence devant pouvoir s’apprécier en fonction des caractéristiques et des propriétés objectives de celui-ci, telles que définies par le libellé de la position de la NC et des notes de section ou de chapitre, conformément à la jurisprudence citée au point précédent du présent arrêt (voir arrêts Medion et Canon Deutschland, C‑208/06 et C‑209/06, EU:C:2007:553, point 37; British Sky Broadcasting Group et Pace, C‑288/09 et C‑289/09, EU:C:2011:248, point 76, et Nutricia, C‑267/13, EU:C:2014:277, point 21). | 27 IF THE MONITORING OF BANKS THROUGH SUPERVISION WITHIN A MEMBER STATE AND THE EXCHANGING OF INFORMATION BY THE COMPETENT AUTHORITIES IS TO FUNCTION PROPERLY , IT IS NECESSARY TO PROTECT PROFESSIONAL SECRECY . THE DISCLOSURE OF CONFIDENTIAL INFORMATION FOR WHATEVER PURPOSE MIGHT HAVE DAMAGING CONSEQUENCES NOT ONLY FOR THE CREDIT INSTITUTION DIRECTLY CONCERNED BUT ALSO FOR THE BANKING SYSTEM IN GENERAL . CONSEQUENTLY , IF THERE WAS NO DUTY TO KEEP CONFIDENTIAL INFORMATION SECRET , THE OBLIGATORY EXCHANGE OF INFORMATION BETWEEN THE COMPETENT AUTHORITIES MIGHT BE JEOPARDIZED BECAUSE THE AUTHORITY OF A MEMBER STATE COULD NOT BE SURE THAT THE CONFIDENTIAL INFORMATION IT PROVIDES TO AN AUTHORITY IN ANOTHER MEMBER STATE WILL IN PRINCIPLE REMAIN CONFIDENTIAL .
| 0 |
1,822 | 45. In those circumstances, it is necessary to consider whether the restrictions at issue in the main proceedings may be recognised as exceptional measures, as expressly provided for in Articles 45 EC and 46 EC, or justified, in accordance with the case-law of the Court, for reasons of overriding general interest (see Gambelli and Others , paragraph 60). | 60. In those circumstances it is necessary to consider whether such restrictions are acceptable as exceptional measures expressly provided for in Articles 45 and 46 EC, or justified, in accordance with the case-law of the Court, for reasons of overriding general interest. | 1 |
1,823 | 24
The referring court recalls that when a manufacturer of a product who, having no contractual relationship with the final consumer but being the first link in a chain of transactions which ends with that final consumer, grants the final consumer a price reduction, the taxable amount for VAT purposes must, in accordance with the case-law of the Court, be reduced by that reduction (see to that effect, the judgments of the Court of Justice of 24 October 1996, Elida Gibbs, C‑317/94, EU:C:1996:400, paragraphs 28 and 31, and of 16 January 2014, Ibero Tours, C‑300/12, EU:C:2014:8, paragraph 29). | 29. It should be noted that the expressions ‘video reception’ and ‘television reception’ refer to two identical concepts ( British Sky Broadcasting Group and Pace , paragraph 68). | 0 |
1,824 | 55. It follows that that argument must be declared inadmissible, since in an appeal the jurisdiction of the Court of Justice is in principle confined to review of the findings of law on the pleas argued at first instance (Case C‑380/09 P Melli Bank v Council [2012] ECR I‑0000, paragraph 92). | 44. Information, before concluding a contract, on the terms of the contract and the consequences of concluding it is of fundamental importance for a consumer. It is on the basis of that information in particular that he decides whether he wishes to be bound by the terms previously drawn up by the seller or supplier. | 0 |
1,825 | 34. That being so, it must none the less be observed that Directive 93/13 carried out only a partial and minimum harmonisation of national legislation concerning unfair terms, while allowing Member States the option of giving consumers a higher level of protection than that for which the directive provides. Thus Article 8 of the directive expressly provides that Member States may ‘adopt or retain the most stringent provisions compatible with the Treaty in the area covered by [the directive], to ensure a maximum degree of protection for the consumer’ (see Case C‑484/08 Caja de Ahorros y Monte de Piedad de Madrid [2010] ECR I‑4785, paragraphs 28 and 29). | 26. As that subheading is more specific than subheading 0406 90 of the CN, which refers to ‘[o]ther cheese’, it must, in principle, be preferred to subheading 0406 90, as the Court has already held with regard to subheading 0406 20 of the CN relating to ‘grated or powdered cheese’, which is next to subheading 0406 10 (see Case C-164/95 Eru Portuguesa [1997] ECR I-3441, paragraph 17). | 0 |
1,826 | 39. In this regard it is sufficient to observe that according to settled case-law, the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation prevailing in the Member State at the end of the period laid down in the reasoned opinion and that the Court cannot take account of any subsequent changes (see, in particular, Case C‑423/00 Commission v Belgium [2002] ECR I‑593, paragraph 14, and Case C‑433/03 Commission v Germany [2005] ECR I‑6985, paragraph 32). | 14 It should be observed that it is settled law that the question whether a Member State had failed to fulfil its obligations must be determined by reference to the situation prevailing in that Member State at the end of the period laid down in the reasoned opinion and the Court cannot take account of any subsequent changes (see, in particular, Case C-435/99 Commission v Portugal [2000] ECR I-11179, paragraph 16, and Case C-111/00 Commission v Austria [2001] ECR I-7555, paragraph 13). | 1 |
1,827 | 32. Unequal treatment permitted under Article 73d(1)(a) of the EC Treaty must therefore be distinguished from arbitrary discrimination or disguised restrictions prohibited under Article 73d(3) of the EC Treaty. According to the case-law, for national tax legislation such as that at issue in the main proceedings, which distinguishes between foundations with unlimited tax liability and those with limited liability, to be regarded as compatible with the Treaty provisions on the free movement of capital, the difference in treatment must concern situations which are not objectively comparable or be justified by overriding reasons in the general interest, such as the need to safeguard the coherence of the tax system or effective fiscal supervision (see, to that effect, Case C-35/98 Verkooijen [2000] ECR I‑4071, paragraph 43, and Manninen , paragraph 29). In order to be justified, moreover, the difference in treatment between charitable foundations with unlimited tax liability in Germany and foundations of the same kind established in other Member States must not go beyond what is necessary in order to attain the objective of the legislation in question. | 26. Il y a lieu de constater que, indépendamment des modalités pratiques et des qualifications déterminées par les parties, une convention telle que l’accord litigieux, en ce qu’il transfère à Telenet l’activité de fourniture de services de télévision des Intercommunales et lui confère, notamment afin d’exercer cette activité, le droit exclusif d’exploiter les réseaux câblés de celles-ci, paraît devoir s’analyser en une concession de services au sens de l’article 1 er , paragraphe 4, de la directive 2004/18. | 0 |
1,828 | 61. That conclusion cannot be invalidated by the Belgian State's argument based on Article 90(2) of the Treaty. Even if that provision could apply to the 1998 Fund, it must be observed that, as the Belgian State itself accepted, the 1998 Law ought in any event to have been notified in accordance with Article 93(3) of the Treaty (see Case C-332/98 France v Commission [2000] ECR I-4833, paragraphs 31 to 33). That law too was necessarily subject to the prohibition on implementation under Article 93(3). | 38. En ce qui concerne l’argument avancé par le Grand-Duché de Luxembourg selon lequel la pratique litigieuse vise à lutter contre les transactions frauduleuses de véhicules volés dans le cadre de la procédure d’immatriculation des véhicules, il convient de constater que cette justification a trait à la lutte contre la criminalité, laquelle peut constituer une raison impérieuse d’intérêt général susceptible de justifier une entrave à la libre circulation des marchandises (arrêt du 10 avril 2008, Commission/Portugal, C‑265/06, non encore publié au Recueil, point 38). | 0 |
1,829 | 88. En outre, il résulte des articles 225 CE, 58, premier alinéa, du statut de la Cour de justice et 112, paragraphe 1, sous c), du règlement de procédure de la Cour qu’un pourvoi doit indiquer de façon précise les éléments critiqués de l’arrêt dont l’annulation est demandée ainsi que les arguments juridiques qui soutiennent de manière spécifique cette demande (voir, notamment, arrêts du 6 mars 2003, Interporc/Commission, C‑41/00 P, Rec. p. I‑2125, point 15; du 26 octobre 2006, Koninklijke Coöperatie Cosun/Commission, C-68/05 P, Rec. p. I-10367, point 54; ordonnances du 19 mars 2004, Lucaccioni/Commission, C‑196/03 P, Rec. p. I‑2683, point 40, et Meister/OHMI, précitée, point 95). | 3 TO DECIDE THIS POINT, IT IS FIRST NECESSARY TO DETERMINE WHICH AUTHORITY WAS, AT THE RELEVANT DATE, EMPOWERED TO NEGOTIATE AND CONCLUDE THE AETR . | 0 |
1,830 | 21
In that regard, it must be borne in mind that, according to settled case-law of the Court, although a directive cannot of itself impose obligations on an individual and cannot therefore be relied on as such against an individual (see, in particular, judgments of 24 January 2012 in Dominguez, C‑282/10, EU:C:2012:33, paragraph 37 and the case-law cited, and 15 January 2015 in Ryanair, C‑30/14, EU:C:2015:10, paragraph 30), where a person is able to rely on a directive not as against an individual but as against the State he may do so regardless of the capacity in which the latter is acting. It is necessary to prevent the State from taking advantage of its own failure to comply with EU law (see, to that effect, judgments of 24 January 2012 in Dominguez, C‑282/10, EU:C:2012:33, paragraph 38 and the case-law cited, and 12 December 2013 in Portgás, C‑425/12, EU:C:2013:829, paragraph 23). | Or, conformément à l’article 256, paragraphe 1, TFUE et à l’article 58, premier alinéa, du statut de la Cour de justice de l’Union européenne, le pourvoi est limité aux questions de droit. Le Tribunal est seul compétent pour constater et apprécier les faits pertinents ainsi que pour apprécier les éléments de preuve. L’appréciation de ces faits et éléments de preuve ne constitue donc pas, sous réserve du cas de leur dénaturation, une question de droit soumise, comme telle, au contrôle de la Cour dans le cadre d’un pourvoi (arrêt du 9 octobre 2014, ICF/Commission, C‑467/13 P, non publié, EU:C:2014:2274, point 26). | 0 |
1,831 | 62. According to well-established case-law, national measures which are liable to hinder or make less attractive the exercise of fundamental freedoms guaranteed by the Treaty may nevertheless be allowed provided that they pursue an objective in the public interest, that they are appropriate for attaining that objective and that they do not go beyond what is necessary to attain the objective pursued (see, inter alia, Case C-152/05 Commission v Germany , paragraph 26; Commission v Greece , paragraph 51; Commission v Hungary , paragraph 69; and National Grid Indus , paragraph 42). | 33. Article 2(a) of Directive 2001/29 provides that authors have the exclusive right to authorise or prohibit reproduction, in whole or in part, of their works. It follows that protection of the author’s right to authorise or prohibit reproduction is intended to cover ‘work’. | 0 |
1,832 | 50
In those circumstances, and subject to determination by the referring court, it must be held that since such a procedure is not ultimately aimed at liquidating the undertaking, the economic and social objectives it pursues are no explanation of, or justification for, the employees of the undertaking concerned losing the rights conferred on them by Directive 2001/23 when all or part of that undertaking is transferred (see, by analogy, judgment of 7 December 1995, Spano and Others, C‑472/93, EU:C:1995:421, paragraphs 28 and 30). | 64. It must be borne in mind that, according to settled case-law, the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation in that Member State as it stood at the end of the period laid down in the reasoned opinion (see, inter alia, Case C‑173/01 Commission v Greece [2002] ECR I‑6129, paragraph 7, and Case C‑114/02 Commission v France [2003] ECR I‑3783, paragraph 9). | 0 |
1,833 | 9. À cet égard, il convient de rappeler que, selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé et les changements intervenus par la suite ne sauraient être pris en compte par la Cour (voir, notamment, arrêts du 27 octobre 2005, Commission/Luxembourg, C‑23/05, Rec. p. I‑9535, point 9, et du 16 juillet 2009, Commission/Belgique, C‑574/08, point 9). | 31 On that point it should be stated that, as the Austrian Government acknowledged at the hearing, the register enables the competent authorities to reduce the expenditure of the Austrian social security system, inasmuch as the pharmaceutical companies are generally required to agree to lower prices in consideration for the inclusion on the register of one of their medicinal products since that inclusion means that the cost will automatically be borne by the scheme. Under those conditions inclusion of a medicinal product in that register thus constitutes a measure intended to control prices. | 0 |
1,834 | 39. It is evident from settled case-law that the decision which Article 4(2) of Directive 90/435 leaves in the hands of the Member States may be exercised only in compliance with the fundamental provisions of the Treaty, in this instance Article 49 TFEU (see judgments in Bosal , C‑168/01, EU:C:2003:479, paragraph 26; Keller Holding , C‑471/04, EU:C:2006:143, paragraph 45; and Test Claimants in the FII Group Litigation , C‑446/04, EU:C:2006:774, paragraph 46). | 34. L’État membre doit parvenir à une récupération effective des sommes dues (voir arrêt du 5 octobre 2006, Commission/France, C-232/05, Rec. p. I-10071, point 42). Une récupération tardive, postérieure aux délais impartis, ne saurait satisfaire aux exigences du traité (voir, en ce sens, arrêts Commission/Grèce, précité, points 38 et 61, ainsi que du 22 décembre 2010, Commission/Italie, C-304/09, Rec. p. I‑13903, point 32). | 0 |
1,835 | 26
With regard to the questions asked in so far as they concern the ‘Treaty’, it must be recalled that, according to the settled case-law of the Court, where a matter is regulated in a harmonised manner at EU level, any national measure relating thereto must be assessed in the light of the provisions of that harmonising measure (see, inter alia, judgments of 13 December 2001, DaimlerChrysler, C‑324/99, EU:C:2001:682, paragraph 32; of 24 January 2008, Roby Profumi, C‑257/06, EU:C:2008:35, paragraph 14, and of 1 October 2009, HSBC Holdings and Vidacos Nominees, C‑569/07, EU:C:2009:594, paragraph 26). | 1
The requests for a preliminary ruling concern the interpretation of Article 1(3), Article 5 and Article 6(1) of Council Framework Decision 2002/584/JHA of 13 June 2002 on the European arrest warrant and the surrender procedures between Member States (OJ 2002 L 190, p. 1), as amended by Council Framework Decision 2009/299/JHA of 26 February 2009 (OJ 2009 L 81, p. 24; ‘the Framework Decision’). | 0 |
1,836 | 72
On the other hand, the Treaty provisions on citizenship of the Union do not confer any autonomous right on third-country nationals (judgments of 8 November 2012, Iida, C‑40/11, EU:C:2012:691, paragraph 66, and of 8 May 2013, Ymeraga and Others, C‑87/12, EU:C:2013:291, paragraph 34). | 96
In that regard, the Court finds that a measure consisting in password-protecting an internet connection may dissuade the users of that connection from infringing copyright or related rights, provided that those users are required to reveal their identity in order to obtain the required password and may not therefore act anonymously, a matter which it is for the referring court to ascertain. | 0 |
1,837 | 71. If the conduct complained of may be considered a breach of the manager’s contract, that being a matter for the referring court to determine, it must be concluded that the court which has jurisdiction to rule on that conduct is the one specified in Article 5(1) of Regulation No 44/2001. If not, the jurisdiction rule set out in Article 5(3) of that regulation applies (see, by analogy, judgment in Brogsitter , C‑548/12, EU:C:2014:148, paragraphs 24 to 27). | 60. They may also take into consideration, in particular, any expert’s report prepared at the time of the transfer. | 0 |
1,838 | 10 For that purpose, while the choice of penalties remains within their discretion, the Member States must ensure in particular that infringements of Community law are penalised under conditions, both procedural and substantive, which are analogous to those applicable to infringements of national law of a similar nature and importance and which, in any event, make the penalty effective, proportionate and dissuasive (Commission v Greece, paragraph 24). | 24 For that purpose, whilst the choice of penalties remains within their discretion, they must ensure in particular that infringements of Community law are penalized under conditions, both procedural and substantive, which are analogous to those applicable to infringements of national law of a similar nature and importance and which, in any event, make the penalty effective, proportionate and dissuasive . | 1 |
1,839 | 58. It should be noted at the outset that a charge applied under the same conditions as regards its collection to both domestic and imported products, the revenue from which is used for the benefit of domestic products alone, so that the advantages accruing from it offset the burden borne by those products, may constitute, having regard to the use to which the revenue from that charge is put, State aid incompatible with the common market, if the conditions for the application of Article 87 EC are met (see, to that effect, Case C-17/91 Lornoy and Others [1992] ECR I-6523, paragraph 32, and Case C-72/92 Scharbatke [1993] ECR I‑5509, paragraph 18). | 32 It must therefore be stated in reply to the national court that a parafiscal charge of the kind at issue in the main proceedings may, depending on how the revenue from it is used, constitute State aid incompatible with the common market if the conditions for the application of Article 92 of the Treaty are met, that being a matter for the Commission to determine in accordance with the procedure laid down for that purpose in Article 93 of the Treaty. In that respect, regard must also be had to the jurisdiction of the national courts where, in introducing the charge, the Member State concerned failed to comply with its obligations under Article 93(3) of the Treaty, and where a Commission decision under Article 93(2) of the Treaty has found the levying of the charge as a method of financing State aid to be incompatible with the common market. | 1 |
1,840 | 22 It is clear from the Court' s case-law that, failing publication or notification, it is for the party which has knowledge of a decision concerning it to request the whole text thereof within a reasonable period and that the period for bringing an action can begin to run only from the moment when the third party concerned acquires precise knowledge of the content of the decision in question and of the reasons on which it is based in such a way as to enable it to exercise its right of action ( judgment in Case 236/86 Dillinger Huettenwerke [1988] ECR 3761, paragraph 14 ). According to that same case, an undertaking is concerned within the meaning of the second paragraph of Article 33 of the ECSC Treaty by a decision of the Commission enabling benefits to be conferred on one or more other competitor undertakings ( paragraph 8 ). | 14 It is clear from the Court' s case-law relating to the third paragraph of Article 173 of the EEC Treaty ( judgments of 5 March 1980 in Case 76/79 Koenecke (( 1980 )) ECR 665, and of 5 March 1986 in Case 59/84 Tezi Textiel (( 1986 )) ECR 887 ) that, failing publication or notification, it is for a party who has knowledge of a decision concerning it to request the whole text thereof within a reasonable period but, subject thereto, the period for bringing an action can begin to run only from the moment when the third party concerned acquires precise knowlege of the content of the decision in question and of the reasons on which it is based in such a way as to enable it to exercise its right of action . | 1 |
1,841 | 17. It must be recalled at the outset that, within the framework of the VAT system, taxable transactions presuppose the existence of a transaction between the parties in which a price or consideration is stipulated. Thus, where a person’s activity consists exclusively in providing services for no direct consideration, there is no basis of assessment and the services are therefore not subject to VAT (see Case C‑246/08 Commission v Finland [2009] ECR I‑10605, paragraph 43). | 175 THE COMMISSION' S POWER TO IMPOSE PENALTIES IS IN NO WAY AFFECTED BY THE FACT THAT THE CONDUCT CONSTITUTING THE INFRINGEMENT HAS CEASED AND THAT IT CAN NO LONGER HAVE DETRIMENTAL EFFECTS . | 0 |
1,842 | 50
Moreover, the Court has already taken the view that national measures which bring about, de facto, a system of strict joint and several liability go beyond what is necessary to preserve the public exchequer’s rights. It thus held that imposing responsibility for paying value added tax on a person other than the person liable to pay that tax, even where that person is an authorised tax warehousekeeper bound by the specific obligations referred to in Directive 92/12, without allowing him to escape liability by providing proof that he had nothing whatsoever to do with the acts of the person liable to pay the tax, must be considered contrary to the principle of proportionality, and it added that it would clearly be disproportionate to hold that person unconditionally liable for the shortfall in tax caused by acts of a third party over which he has no influence whatsoever (judgment of 21 December 2011 in Vlaamse Oliemaatschappij, C‑499/10, EU:C:2011:871, paragraph 24 and the case-law cited). | 64 Except where operators on the market in question engage in anti-competitive conduct, a sector characterised by overcapacity, which is how the Commission classifies the road transport sector, and the Spanish Government has not challenged it on that point, must necessarily be one with strong competition. It is, moreover, true, as the Commission states in Part V of the grounds for the contested decision that, where a sector has a large number of small companies, aid potentially available to all or a very large number of undertakings in that sector can, even if individual amounts are small, have an impact on competition and trade between Member States. In that connection, the figures provided by the Spanish Government confirm that the vast majority of recipients of the contested aid are small companies. | 0 |
1,843 | 44. The Court has consistently held that recovery of illegal aid is the logical consequence of a finding that it is illegal. The decision requiring a Member State to recover illegal aid, adopted on the basis of Article 108(2) TFEU, is presumed to be lawful and, despite the existence of the action for annulment under Article 263 TFEU, remains binding in all respects on the addressee (see, to that effect, judgment in Commission v France , C-261/99, EU:C:2001:179, paragraphs 22 and 26 and the case-law cited). Therefore, the Member State which is the addressee of such a decision is required, pursuant to Article 288, fourth paragraph, TFEU, to take account of all the measures appropriate to ensure its implementation. | 38. The free movement of goods between Member States is a fundamental principle of the Treaty, expressed in the prohibition laid down in Article 30 of the Treaty on quantitative restrictions on imports between Member States and all measures having equivalent effect. | 0 |
1,844 | 39. So far as the award of public service contracts is concerned, contracting authorities must, in particular, comply with Articles 43 EC and 49 EC, and also observe the principles of equal treatment and non-discrimination on grounds of nationality, and the duty of transparency stemming therefrom as well (see, to that effect, Parking Brixen , paragraphs 47 to 49, and Case C‑410/04 ANAV [2006] ECR I‑3303, paragraphs 19 to 21). | 77. Consequently, the answer to the second question is that the principle of fiscal neutrality precludes a penalty consisting in a refusal of the right to deduct if VAT is accounted for belatedly, but does not preclude the payment of default interest, provided that that penalty complies with the principle of proportionality, which it is for the national court to determine.
Costs | 0 |
1,845 | 25
It should be recalled at the outset that, according to clause 1(a) of the framework agreement, one of its objectives is to improve the quality of fixed-term work by ensuring the application of the principle of non-discrimination. Furthermore, the third paragraph of the preamble to the framework agreement states that that framework agreement ‘illustrates the willingness of the Social Partners to establish a general framework for ensuring equal treatment for fixed-term workers by protecting them against discrimination’. Recital 14 in the preamble to Directive 1999/70 states, to this end, that the aim of the framework agreement is, in particular, to improve the quality of fixed-term work by setting out minimum requirements in order to ensure the application of the principle of non-discrimination (judgments of 22 December 2010, Gavieiro Gavieiro and Iglesias Torres, C‑444/09 and C‑456/09, EU:C:2010:819, paragraph 47; of 12 December 2013, Carratù, C‑361/12, EU:C:2013:830, paragraph 40, and of 13 March 2014, NierodzikC‑38/13, EU:C:2014:152, paragraph 22). | 31. That prohibition deprives farmers in Sweden of any possibility of claiming the benefit of the aid which is provided for by Regulation No 1308/70 and the conditions for the granting of which are laid down by Regulation No 619/71. | 0 |
1,846 | 41 On the other hand, by indicating only at the second recital in the preamble to Regulation No 816/92 the reference quantities which are no longer included in the guaranteed total quantities, the wording alone of that regulation does not make it possible to know clearly the grounds for the measure taken. However, in accordance with the principles laid down in Netherlands v Commission, cited above, and reiterated at paragraph 39 of this judgment, the circumstances in which the regulation was adopted, namely the degressive nature of the compensation, the temporal limits on all compensation provided for as part of the reduction programmes and the possibility of renewing the additional levy scheme under the conditions indicated in the Commission's proposal for a regulation of 11 November 1991, enabled the plaintiffs in the main proceedings to know the reasons for the adoption of the criticized measures in the context of Regulation No 816/92. | 32EVEN THOUGH THE CONTESTED DECISION HAS ALREADY BEEN FULLY IMPLEMENTED FOR THE BENEFIT OF THE OTHER TENDERERS PARTICIPATING IN THE SAME INVITATION TO TENDER THE APPLICANT RETAINS AN INTEREST IN THE ANNULMENT OF THIS DECISION ; SUCH INTEREST CONSISTS EITHER IN ITS BEING RESTORED SUFFICIENTLY BY THE COMMISSION TO ITS ORIGINAL POSITION OR IN INDUCING THE COMMISSION TO MAKE SUITABLE AMENDMENTS IN THE FUTURE TO THE SYSTEM OF INVITATIONS TO TENDER IF THE LATTER IS FOUND TO BE INCOMPATIBLE WITH CERTAIN LEGAL REQUIREMENTS .
| 0 |
1,847 | 38. As regards paragraph (b) of the first question, it must be borne in mind at the outset, with regard to the possibility of considering an application for registration of a three-dimensional mark consisting of the packaging of the goods in the light of the various grounds for refusal set out in Article 3(1) of the Directive, that each of those grounds is independent of the others and calls for separate examination (see Joined Cases C-53/01 to C-55/01 Linde and Others [2003] ECR I-3161, paragraph 67). | 55
The German legislation in principle regards both the beneficiary of a gift between non-residents and the beneficiary of a gift involving at least one resident as taxpayers for the purposes of charging gift tax on gifts of immovable property in Germany. It is only with respect to the period to be taken into account for the allowance against the taxable value that that legislation, for the purposes of calculating that tax, applies different treatment to gifts made between non-residents and those in respect of which at least one party is a resident. By contrast, it is not disputed that the determination of the class and rate of tax is made in accordance with the same rules for both those categories of gifts (see, by analogy, the judgment of 22 April 2010 in Mattner, C‑510/08, EU:C:2010:216, paragraph 37). | 0 |
1,848 | 24. By providing that the duties to which it refers may be ‘charged at a flat rate or not’, Article 12(1)(a) of Directive 69/335 allows the Member States freely to determine the rate thereof. Moreover, those duties are not deemed to constitute the consideration for a service rendered, with the result that the amount thereof need not be linked to the cost of that service and that the criteria established by the case-law (see, in particular, Case C-206/99 SONAE [2001] ECR I‑4679, paragraphs 32 to 34, and the case-law cited) to distinguish duties paid by way of fees or dues, within the meaning of Directive 69/335, from those which do not come within that category are not applicable to them (order in SONAE Distribuição , paragraphs 26 and 27). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
1,849 | 29. The legal basis for that regulation is Article 37 EC (now Article 43 TFEU) and it therefore falls within internal market policy. According to the Court’s settled case-law, the importation of goods or the provision of services for remuneration are to be regarded as ‘economic activities’ within the meaning of the Treaty (see to that effect, judgments in Schindler , C‑275/92, EU:C:1994:119, paragraph 19; Meca-Medina and Majcen v Commission , C‑519/04 P, EU:C:2006:492, paragraphs 22 and 23; and Olympic Lyonnais , C‑325/08, EU:C:2010:143, paragraphs 27 and 28). The decisive factor which enables an activity to be regarded as having an economic character, is the fact that the activity must not be provided for nothing (see, to that effect, judgment in Jundt, C‑281/06, EU:C:2007:816, paragraph 32). | 30 The Belgian Government accepts that undertakings belonging to other sectors marked by the employment of manual labour are thus excluded from the benefit of the increased reductions. These include undertakings belonging to the sectors of the processing industry not referred to in the royal decrees and undertakings in the tertiary sector and the building sector. | 0 |
1,850 | 57. Concerning the justification based on the fight against tax evasion, it should be noted that a restriction on the free movement of capital is permissible on that ground only if it is appropriate to ensuring the attainment of the objective thus pursued and does not go beyond what is necessary to attain it ( Marks & Spencer , paragraph 35; Case C‑196/04 Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I‑7995, paragraph 47; and Test Claimants in the Thin Cap Group Litigation , paragraph 64). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
1,851 | 225
As regards, in the second place, compliance with formal requirements and, in particular, the statement of reasons for Directive 2014/40 in the light of the principle of subsidiarity, it should be borne in mind that, according to the Court’s case-law, observance of the obligation to state reasons must be evaluated not only by reference to the wording of the contested act, but also by reference to its context and the circumstances of the individual case (see, to that effect, judgment in Estonia v Parliament and Council, C‑508/13, EU:C:2015:403, paragraph 61). | 36. The Austrian Government’s argument that, since it has no market value, waste for disposal is not covered by the concept of ‘products’ within the meaning of Article 90 EC cannot succeed. | 0 |
1,852 | 37. Therefore, the fact that the European Waste Catalogue refers to ‘animal faeces, urine and manure (including spoiled straw), effluent, collected separately and treated off-site’ is not decisive for the purpose of assessing the concept of waste. That general mention of livestock effluent does not take into account the conditions in which the effluent is used and which are decisive for the purposes of such an assessment (see, to this effect, Case C‑121/03 Commission v Spain , paragraph 66). | 141. First of all, it is apparent from that case‑law that Article 253 EC cannot be interpreted as requiring that the Council provide a detailed answer to the observations made by the appellant at its consultation prior to the adoption of the decision at issue (see, by analogy, Joined Cases 3/58 to 18/58, 25/58 and 26/58 Erzbergbau and Others v High Authority [1960] ECR 173, 197, and Joined Cases 142/84 and 156/84 British American Tobacco and Reynolds Industries v Commission [1987] ECR 4487, paragraphs 72 and 73). | 0 |
1,853 | 19. According to settled case-law, in order to determine whether the body making a reference is a court or tribunal for the purposes of Article 234 EC, which is a question governed by Community law alone, the Court takes account of a number of factors, such as whether the body is established by law, whether it is permanent, whether its jurisdiction is compulsory, whether its procedure is inter partes, whether it applies rules of law and whether it is independent (see, in particular, Case C‑53/03 Syfait and Others [2005] ECR I-4609, paragraph 29, and the case-law cited, and Case C-246/05 Häupl [2007] ECR I-0000, paragraph 16). | 106 It follows that the ban on exports of bovine meat likewise cannot be regarded as a manifestly inappropriate measure. | 0 |
1,854 | 47. That is all the more vital in the case of Community regulations since individuals must be able, if necessary, to request a national court to ascertain whether national implementing measures comply with a Community regulation (see, to that effect, Case 230/78 Eridania‑Zuccherifici nazionali and Società italiana per l’industria degli zuccheri [1979] ECR 2749, paragraph 34). In such a situation, not only the national legislation at issue must be published but also the Community regulation which forces the Member States to take the measures imposing obligations on individuals. | 36. As part of that initial stage of the return procedure, priority is to be given, except where otherwise provided for, to voluntary compliance with the obligation resulting from that return decision, with Article 7(1) of Directive 2008/115 providing that the decision must provide for an appropriate period for voluntary departure of between seven and thirty days. | 0 |
1,855 | 26 That will be the position where such forms of discrimination are objectively necessary in order to avoid disturbing the financial equilibrium of the social-security system or to ensure coherence between the retirement-pension scheme and other benefit schemes (see Thomas and Others, paragraph 12, Graham and Others, paragraph 12, and Balestra, paragraph 35). | 49. Accordingly, Article 1 of Directive 89/665 must be interpreted in the light of the fundamental rights set out in the Charter, in particular the right to an effective remedy before a court or tribunal, laid down in Article 47 thereof (see, to that effect, judgment in Ryneš , C‑212/13, EU:C:2014:2428, paragraph 29). | 0 |
1,856 | 24. It must be observed in that regard that, according to settled case-law of the Court, the need to provide an interpretation of Community law which will be of use to the national court makes it necessary that the national court should define the factual and legislative context of the questions it is asking or, at the very least, explain the factual circumstances on which those questions are based (Case C‑134/03 Viacom Outdoor [2005] ECR I‑1167, paragraph 22, and Case C‑217/05 Confederación Española de Empresarios de Estaciones de Servicio [2006] ECR I‑11987, paragraph 26). | 32 However, the fact that the legislation of a Member State makes the right of a person who has ceased all occupational activity in its territory, and who thus no longer satisfies the conditions laid down in Article 13(2)(a) of Regulation No 1408/71, to be or to remain affiliated to that Member State's social security scheme conditional upon his residing in its territory is not such as to deprive Article 13(2)(f) of the regulation of its practical effect or to exclude that person from the application of all social security legislation, in particular that applicable by virtue of Regulation No 1408/71. | 0 |
1,857 | 222
The interdependence of the two objectives pursued by the directive means that the EU legislature could legitimately take the view that it had to establish a set of rules for the placing on the EU market of tobacco products with characterising flavours and that, because of that interdependence, those two objectives could best be achieved at EU level (see, by analogy, judgment in Vodafone and Others, C‑58/08, EU:C:2010:321, paragraph 78, and Estonia v Parliament and Council, C‑508/13, EU:C:2015:403, paragraph 48). | 51. In particular, the Court has held that the severity of penalties must be commensurate with the seriousness of the infringements for which they are imposed, in particular by ensuring a genuinely deterrent effect, while respecting the general principle of proportionality (see, by analogy, Case C‑81/12 Asociaţia Accept [2013] ECR I‑0000, paragraph 63 and the case-law cited). | 0 |
1,858 | 69. In those circumstances, on the same grounds as those given in paragraphs 88 to 107 of the judgment in Specht and Others (C‑501/12 to C‑506/12, C‑540/12 and C‑541/12, EU:C:2014:2005), the answer to Question 4 is as follows:
– in circumstances such as those of the case before the referring court, EU law does not require judges who have been discriminated against to be retrospectively granted an amount equal to the difference between the pay actually received and that corresponding to the highest step in their grade;
– it is for the referring court to ascertain whether all the conditions laid down by the case-law of the Court are met for the Federal Republic of Germany to have incurred liability under EU law.
Question 5 | 13 First of all, in the first paragraph of Article 173 or Article 146, the Parliament is not included among the institutions which, like the Member States, can bring an action for annulment against any measure of another institution . | 0 |
1,859 | 41 By the sixth question the national court wishes to know what effect the draft national Law designed to implement Directive 86/378, on the one hand, and Protocol No 2, on the other hand, may have in the context of the present case. | 7. Selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé (voir, notamment, arrêts du 14 septembre 2004, Commission/Espagne, C‑168/03, Rec. p. I‑8227, point 24, et du 30 novembre 2006, Commission/Luxembourg, C‑32/05, Rec. p. I‑11323, point 22). | 0 |
1,860 | 19. From that, the Court concludes that a Turkish worker is entitled to a temporary interruption of his employment relationship. In spite of such an interruption he continues to be duly registered as belonging to the labour force in the host Member State, within the meaning of Article 6(1) of Decision No 1/80, during the period which is reasonably necessary for him to find other paid employment. He may therefore claim an extension of his residence permit in that Member State in order to exercise his right to free access to any paid employment of his choice, provided that he does in fact try to find a new job and, if appropriate, registers with the employment services in order to find another job within a reasonable time (see, to that effect, Tetik , paragraphs 30, 31, 41, 46 and 48, and Nazli , paragraphs 38 and 40). | 96. That applies all the more so in a context involving an aid scheme and a charge such as those at issue in the main proceedings, since that scheme concerns aid whose recipients operate in a market which cannot be regarded as being clearly distinct from that in which the persons liable to pay the charge also operate. | 0 |
1,861 | 204. In addition, the Court held in paragraph 96 of its judgment in Metallgesellschaft and Others , that, where a resident company or its parent have suffered a financial loss from which the authorities of a Member State have benefited as the result of a payment of advance corporation tax, levied on the resident company in respect of dividends paid to its non-resident parent but which would not have been levied on a resident company which had paid dividends to a parent company which was also resident in that Member State, the Treaty provisions on freedom of movement require that resident subsidiaries and their non‑resident parent companies should have an effective legal remedy in order to obtain reimbursement or reparation of the loss which they have sustained. | 96 The answer to the second question referred must therefore be as follows:
Where a subsidiary resident in one Member State has been obliged to pay advance corporation tax in respect of dividends paid to its parent company having its seat in another Member State even though, in similar circumstances, the subsidiaries of parent companies resident in the first Member State were entitled to opt for a taxation regime that allowed them to avoid that obligation, Article 52 of the Treaty requires that resident subsidiaries and their non-resident parent companies should have an effective legal remedy in order to obtain reimbursement or reparation of the financial loss which they have sustained and from which the authorities of the Member State concerned have benefited as a result of the advance payment of tax by the subsidiaries.
The mere fact that the sole object of such an action is the payment of interest equivalent to the financial loss suffered as a result of the loss of use of the sums paid prematurely does not constitute a ground for dismissing such an action.
While, in the absence of Community rules, it is for the domestic legal system of the Member State concerned to lay down the detailed procedural rules governing such actions, including ancillary questions such as the payment of interest, those rules must not render practically impossible or excessively difficult the exercise of rights conferred by Community law.
The third and fourth questions | 1 |
1,862 | 50. One of the principal aims of the EEA Agreement is to provide for the fullest possible realisation of the free movement of goods, persons, services and capital within the whole European Economic Area, so that the internal market established within the European Union is extended to the EFTA States. From that angle, several provisions of the abovementioned Agreement are intended to ensure as uniform an interpretation as possible thereof throughout the EEA (see Opinion 1/92 of 10 April 1992, [1992] ECR I‑2821). It is for the Court in that context to ensure that the rules of the EEA Agreement which are identical in substance with those of the Treaty are interpreted in a uniform manner within the Member States (Case C‑452/01 Ospelt and Schlössle Weissenberg [2003] ECR I‑9743, paragraph 29, and Case C-540/07 Commission v Italy [2009] ECR I‑10983, paragraph 65). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
1,863 | 94 Moreover, in paragraphs 23 to 25 of Sutton, the Court distinguished the circumstances of that case from those of Case C-271/91 Marshall [1993] ECR I-4367 (Marshall II). In the latter case, which concerned the award of interest on amounts payable by way of reparation for loss and damage sustained as a result of discriminatory dismissal, the Court ruled that full compensation for the loss and damage sustained cannot leave out of account factors, such as the effluxion of time, which may in fact reduce its value, and that the award of interest is an essential component of compensation for the purposes of restoring real equality of treatment (Marshall II, cited above, paragraphs 24 to 32). The award of interest was held in that case to be an essential component of the compensation which Community law required to be paid in the event of discriminatory dismissal. | 51. First of all, it must be noted that, in accordance with the Court’s settled case-law, the choice of the legal basis for an EU measure must rest on objective factors amenable to judicial review, which include the aim and content of that measure (judgments in Parliament v Council , C‑130/10, EU:C:2012:472, paragraph 42, and United Kingdom v Council , C‑431/11, EU:C:2013:589, paragraph 44). | 0 |
1,864 | 52 It is settled case-law that an act of a Community institution is vitiated by misuse of powers if it was adopted with the exclusive or main purpose of achieving an end other than that stated or evading a procedure specifically prescribed by the Treaty for dealing with the circumstances of the case (Case C-84/94 United Kingdom v Council [1996] ECR I-5755, paragraph 69). | 27. Under Article 2(2a) of the directive, the key element of comparative advertising is the identification of a ‘competitor’ of the advertiser or of the goods and services which it offers. | 0 |
1,865 | 91
The principle of equal treatment, relied on by the appellants, must be reconciled with the principle of legality, according to which a person may not rely, to his benefit, on an unlawful act committed in favour of a third party (judgment of 16 June 2016, Evonik Degussa and AlzChem v Commission, C‑155/14 P, EU:C:2016:446, paragraph 58). | 35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71. | 0 |
1,866 | 133. In that regard, it should be observed that, although the reasoning required by Article 253 EC must show clearly and unequivocally the reasoning of the Community authority which adopted the contested measure so as to enable the persons concerned to ascertain the reasons for the measure and to enable the Court to exercise its power of review, it is not required to go into every relevant point of fact and law (Case C‑122/94 Commission v Council [1996] ECR I‑881, paragraph 29). | 29 Although the reasoning required by Article 190 of the EC Treaty must show clearly and unequivocally the reasoning of the Community authority which adopted the contested measure so as to enable the persons concerned to ascertain the reasons for the measure and to enable the Court to exercise its review (see the judgment in Case C-466/93 Atlanta Fruchthandelsgesellschaft and Others v Bundesamt fuer Ernaehrung und Forstwirtschaft, not yet published in the ECR, paragraph 16), it is not required to go into every relevant point of fact and law. The question whether a statement of reasons satisfies those requirements must be assessed with reference not only to its wording but also to its context and the whole body of legal rules governing the matter in question. Consequently, if the contested measure clearly discloses the essential objective pursued by the institution, it would be excessive to require a specific statement of reasons for each of the technical choices made by the institution. | 1 |
1,867 | 47. In that regard it should be noted that the essential function of the indication of origin serves to identify the goods or services covered by the mark as originating from a particular undertaking, that undertaking being that under the control of which the goods or services are marketed (judgment in Backaldrin Österreich The Kornspitz Company , C‑409/12, EU:C:2014:130, paragraph 20 and the case-law cited). | 42 More specifically, this means that the award criteria must be formulated, in the contract documents or the contract notice, in such a way as to allow all reasonably well-informed and normally diligent tenderers to interpret them in the same way. | 0 |
1,868 | 8. It is appropriate at the outset to emphasise that the Court may of its own motion examine the question whether the conditions laid down in Article 226 EC for the bringing of an action for failure to fulfil obligations are satisfied (see, inter alia, Case C-362/90 Commission v Italy [1992] ECR I-2353, paragraph 8, and Case C-439/99 Commission v Italy [2002] ECR I-305, paragraph 8). | 25. In those circumstances, the tax situation of a company which has its registered office in Germany and has a permanent establishment in another Member State is less favourable than it would be if the latter were to be established in Germany. By reason of that difference in tax treatment, a German company could be discouraged from carrying on its business through a permanent establishment situated in another Member State. | 0 |
1,869 | 28. This also constitutes a use in relation to the goods and services of the advertiser ( Google France and Google , paragraphs 67 to 69). That finding is not invalidated by the fact, emphasised in the observations submitted to the Court, that the sign which is identical to the mark – in the present case, the sign ‘portakabin’ – is used not only in relation to the goods under that mark – that is to say, for the resale of units manufactured by Portakabin – but also for goods from other manufacturers, such as, in this instance, units manufactured by Primakabin or by other competitors of Portakabin. On the contrary, use by an advertiser of a sign, which is identical with another person’s trade mark, to suggest to internet users an alternative to the offer from the proprietor of that mark, is use ‘in relation to goods and services’ within the meaning of Article 5(1)(a) of Directive 89/104 ( Google France and Google , paragraphs 70 to 73). | 44. Information, before concluding a contract, on the terms of the contract and the consequences of concluding it is of fundamental importance for a consumer. It is on the basis of that information in particular that he decides whether he wishes to be bound by the terms previously drawn up by the seller or supplier. | 0 |
1,870 | 37. Accordingly, the authorities of a Member State, when considering a request by a national of another Member State for access to a practical training period with a view to exercising a regulated profession at a later date, must take into consideration the professional qualification of the person concerned by comparing the qualifications attested by his diplomas, certificates and other formal qualifications as well as by his relevant professional experience with the professional requirements laid down by the national rules (see to that effect, inter alia, Vlassopoulou , paragraph 16, and Morgenbesser , paragraphs 57 and 58). | 65. It follows from paragraph 85 of Texdata Software , EU:C:2013:588 that the latter characteristic may be of some importance when considering possible justifications for restricting the right to be heard before the adoption of an adverse decision. | 0 |
1,871 | 152. On the other hand, where there is no contractual agreement as to the shares to be paid by those held jointly and severally liable for payment of the fine, it is for the national courts to determine those shares, in a manner consistent with European Union law, by applying national law ( Commission v Siemens Österreich and Others and Siemens Transmission & Distribution and Others v Commission , paragraph 62). | 18. In that regard, it should be recalled that the Court may order that the oral procedure be reopened, in accordance with Article 61 of its Rules of Procedure, if it forms the view that it lacks sufficient information, or that the case must be dealt with on the basis of an argument which has not been debated between the parties (see Joined Cases C-270/97 and C‑271/97 Deutsche Post [2000] ECR I‑929, paragraph 30, and Case C‑299/99 Philips [2002] ECR I-5475, paragraph 20). | 0 |
1,872 | 69. It should be noted that, according to the Court’s settled case-law, an application for annulment may retain an interest as a basis for a possible action for damages (see, to that effect, judgments in Könecke Fleischwarenfabrik v Commission , 76/79, EU:C:1980:68, paragraph 9; France and Others v Commission , C‑68/94 and C‑30/95, EU:C:1998:148, point 74; orders in Lech-Stahlwerke v Commission , C‑111/99 P, EU:C:2001:58, paragraphs 19 and 20; Commission v Provincia di Imperia , C‑183/08 P, EU:C:2009:136, paragraph 30; and judgment in Abdulrahim v Council and Commission , C‑239/12 P, EU:C:2013:331, paragraph 64). | 16 IT FOLLOWS THAT A NATIONAL OF A NON-MEMBER COUNTRY WHO IS A MEMBER OF THE FAMILY OF A WORKER WHO IS A NATIONAL OF A MEMBER STATE CANNOT RELY ON REGULATION NO 1408/71 , AND IN PARTICULAR ARTICLE 2 ( 1 ) AND ARTICLE 3 ( 1 ) THEREOF , IN ORDER TO CLAIM UNEMPLOYMENT BENEFITS GRANTED , UNDER THE LEGISLATION OF THE MEMBER STATE IN WHOSE TERRITORY THAT WORKER IS EMPLOYED , TO YOUNG PERSONS SEEKING EMPLOYMENT .
| 0 |
1,873 | 30. Nevertheless, where the Commission has not indicated during the pre-litigation procedure that the subject-matter of the action, that is to say, the infringement attributed to the Member State in question, extends beyond the national provisions specified in that procedure, then the action is inadmissible in so far as it covers national provisions other than those specified during the pre-litigation procedure (see, to that effect, Case 166/82 Commission v Italy [1984] ECR I‑459, paragraphs 19 to 22, and Case C‑243/89 Commission v Denmark [1993] ECR I‑3353, paragraphs 15 to 17). That is because, in such a situation, the grounds of the alleged infringement and, therefore, its basis, have been extended without the Member State concerned having been given an opportunity, on the one hand, to comply with its obligations under European Union law and, on the other, to avail itself of its right to defend itself against the objections formulated by the Commission.
Consideration of the first plea in law
– Arguments of the parties | 32. Since the dimensions of the tax entity can therefore be altered, acceptance of the possibility of including a non-resident subsidiary in such an entity would have the consequence of allowing the parent company to choose freely the Member State in which the losses of that subsidiary are to be taken into account (see, to that effect, Oy AA, paragraph 56, and Lidl Belgium , paragraph 34). | 0 |
1,874 | 33
Admittedly, the obligation to interpret national law in conformity with EU law is limited by general principles of law and cannot serve as the basis for an interpretation of national law contra legem. The fact remains, however, that the principle that national law must be interpreted in conformity with EU law requires national courts to do whatever lies within their jurisdiction, taking the whole body of domestic law into consideration and applying the interpretative methods recognised by it, with a view to ensuring that the framework decision in question is fully effective and to achieving an outcome consistent with the objective pursued by it (see, to that effect, judgment of 5 September 2012 in Lopes Da Silva Jorge, C‑42/11, EU:C:2012:517, paragraphs 55 and 56 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 |
1,875 | 38. According to the case-law, the obligation of transparency stems from the principles of equal treatment and non-discrimination, compliance with which is required by the freedom to provide services guaranteed by Article 56 TFEU. Indeed, in the absence of all transparency, an award to an undertaking located in the Member State in which the award procedure takes place, amounts to a difference in treatment which operates mainly to the detriment of all undertakings which might be interested but which are located in other Member States, since those undertakings have had no real opportunity of expressing their interest, and that difference in treatment amounts, in principle, to indirect discrimination on grounds of nationality, which is, in principle, prohibited by Article 56 TFEU (see, to that effect, inter alia, judgments in Coname , C‑231/03, EU:C:2005:487, paragraphs 17 to 19, and Belgacom , C‑221/12, EU:C:2013:736, paragraph 37 and the case-law cited). | 26 The competent authority in the Member State of importation must also verify that the two proprietary medicinal products, if not identical in all respects, have at least been manufactured according to the same formulation, using the same active ingredient, and that they also have the same therapeutic effects. | 0 |
1,876 | 25. According to settled case-law, the procedure provided for in Article 267 TFEU is a means of cooperation between the Court of Justice and national courts. It follows that it is for the national courts alone which are seised of the case and are responsible for the judgment to be delivered to determine, in view of the special features of each case, both the need for a preliminary ruling in order to enable them to give their judgment and the relevance of the questions which they put to the Court (see, in particular, Joined Cases C‑297/88 and C‑197/89 Dzodzi [1990] ECR I‑3763, paragraphs 33 and 34; Case C‑28/95 Leur‑Bloem [1997] ECR I‑4161, paragraph 24; and Case C‑409/06 Winner Wetten [2010] ECR I‑0000, paragraph 36 and the case‑law cited). | 36 If, on completion of the examination carried out by the competent authority of the Member State of importation, the latter finds that all the abovementioned criteria are fulfilled, the plant protection product to be imported must be considered to have already been placed on the market of the Member State of importation and, accordingly, must be able to benefit from the marketing authorisation granted in respect of the plant protection product already on the market, unless that is precluded by considerations concerning the effective protection of human and animal health and of the environment. | 0 |
1,877 | 25 As the Court has held on several occasions, the dismissal of a female worker on account of pregnancy constitutes direct discrimination on grounds of sex, contrary to Article 5(1) of Directive 76/207 (Case C-179/88 Handels- og Kontorfunktionærernes Forbund [1990] ECR I-3979, paragraph 13; Case C-421/92 Habermann-Beltermann [1994] ECR I-1657, paragraph 15; and Case C-32/93 Webb [1994] ECR I-3567, paragraph 19). | 70 It follows that Article 86 prohibits a dominant undertaking from eliminating a competitor and thereby strengthening its position by using methods other than those which come within the scope of competition on the basis of quality. From that point of view, however, not all competition by means of price can be regarded as legitimate. | 0 |
1,878 | 36 It follows that, in so far as Mr Pereira Roque's situation falls under, inter alia, rules on the free movement of workers in territories where the Treaty is fully applicable, the rule set out in Article 4 of Protocol No 3 applies to him, even if Community nationals cannot thereby obtain in the Channel Islands the benefit of the rules on the free movement of workers (see, on that point, Barr and Montrose Holdings, paragraph 18). That rule in Article 4 of Protocol No 3 applies in particular in the case of a deportation order made against him by the Jersey authorities. | 40. Une telle restriction qui aurait pour objet ou pour effet de soumettre l’exercice par un ressortissant turc de la libre circulation des travailleurs sur le territoire national à des conditions plus restrictives que celles applicables à la date d’entrée en vigueur de la décision nº 1/80 est prohibée sauf à ce qu’elle relève des limitations visées à l’article 14 de cette décision ou à ce qu’elle soit justifiée par une raison impérieuse d’intérêt général, soit propre à garantir la réalisation de l’objectif légitime poursuivi et n’aille pas au-delà de ce qui est nécessaire pour l’atteindre. | 0 |
1,879 | 42
Moreover, according to the Court’s case-law, Articles 45 to 48 TFEU are intended in particular to prevent a worker who, by exercising his right of freedom of movement, has been employed in more than one Member State from being treated, without objective justification, less favourably than one who has completed his entire career in only one Member State (see judgment in da Silva Martins, C‑388/09, EU:C:2011:439, paragraph 76). | 44 THE ANSWER TO THE EIGHTH QUESTION MUST THEREFORE BE THAT AN ACTION AGAINST THE SUCCESSFUL TENDERER FOR FAILURE TO FULFIL HIS OBLIGATIONS IS NOT BARRED BY APPLICATION OF THE PRINCIPLE OF LEGAL CERTAINTY ONCE THE SECURITY HAS BEEN RELEASED .
THE NINTH QUESTION | 0 |
1,880 | 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). | 65. It is useful to point out, finally, that Directive 87/344 does not seek to completely harmonise the Member States’ legal expenses insurance contracts and that, as Community law currently stands, those States remain free to determine the body of rules applicable to those contracts. | 0 |
1,881 | 86. According to settled case-law, the status of citizen of the Union is destined to be the fundamental status of nationals of the Member States, enabling those among such nationals who find themselves in the same situation to enjoy the same treatment in law within the area of application ratione materiae of the EC Treaty irrespective of their nationality, subject to such exceptions as are expressly provided for in that regard (see, in particular, Case C-184/99 Grzelczyk [2001] ECR I-6193, paragraph 31; Case C‑224/98 D’Hoop [2002] ECR I-6191, paragraph 28; Case C-148/02 Garcia Avello [2003] ECR I-11613, paragraphs 22 and 23; and Case C-224/02 Pusa [2004] ECR I-5763, paragraph 16). | 22. As the Court has ruled on several occasions (see, inter alia , Case C-413/99 Baumbast and R [2002] ECR I-7091, paragraph 82), citizenship of the Union is destined to be the fundamental status of nationals of the Member States. | 1 |
1,882 | 22 According to settled case-law, the need to provide an interpretation of Community law which will be of use to the national court makes it necessary that the national court define the factual and legal context of the questions it is asking or, at the very least, explain the factual circumstances on which those questions are based. Those requirements are of particular importance in certain areas, such as that of competition, where the factual and legal situations are often complex (see, in particular, Joined Cases C-320/90 to C-322/90 Telemarsicabruzzo and Others [1993] ECR I-393, paragraphs 6 and 7, Case C-67/96 Albany International v Stichting Bedrijfspensioenfonds Textielindustrie [1999] ECR I-0000, paragraph 39, and Joined Cases C-115/97 to C-117/97 Brentjens' Handelsonderneming v Stichting Bedrijfspensioenfonds voor de Handel in Bouwmaterialen [1999] ECR I-0000, paragraph 38). | 44 The Court has consistently held that the equal treatment rule laid down in Article 48 of the EC Treaty and in Article 7 of Regulation No 1612/68 prohibits not only overt discrimination by reason of nationality but also all covert forms of discrimination which, by the application of other distinguishing criteria, lead in fact to the same result (see, inter alia, Case C-237/94 O'Flynn v Adjudication Officer [1996] ECR I-2617, paragraph 17). | 0 |
1,883 | 19 In that regard, it should be observed that, as may already be seen from the judgment in Case 149/79 Commission v Belgium [1980] ECR 3881, paragraph 15, the exclusion from "taking part in the management of bodies governed by public law and from holding an office governed by public law" laid down in Article 8(1) of Regulation No 1612/68 corresponds to the derogation contained in Article 48(4) of the Treaty and merely permits workers from other Member States to be debarred in some circumstances from certain activities which involve participation in the exercise of powers conferred by public law. | 14 Consequently, dividends must be excluded from the calculation of the deductible proportion referred to in Articles 17 and 19 of the Sixth Directive, if the objective of wholly neutral taxation ensured by the common system of VAT is not to be jeopardized. | 0 |
1,884 | 31. As regards the procedure laid down in Article 95(5) EC, the introduction of new national provisions must be based on new scientific evidence relating to the protection of the environment or the working environment by reason of a problem specific to that Member State arising after the adoption of the harmonisation measure (see, to that effect, Denmark v Commission , paragraph 57). | 23
Admittedly, the intended use of a product may also constitute an objective criterion for classification if it is inherent to the product, and that inherent character must be capable of being assessed on the basis of the product’s objective characteristics and properties. However, the intended use of a product is a relevant criterion only where the classification cannot be made on the sole basis of the objective characteristics and properties of the product (judgment of 9 June 2016, MIS, C‑288/15, EU:C:2016:424, paragraph 24). | 0 |
1,885 | 19
In that connection, it should be recalled that, although, in view of the division of responsibilities in the preliminary ruling procedure, it is for the national court alone to determine the subject matter of the questions which it proposes to refer to the Court, the latter will, in exceptional circumstances, examine the conditions in which the case was referred to it by the national court, in order to assess whether it has jurisdiction (see judgment of 9 November 2010 in Volker und Markus Schecke and Eifert, C‑92/09 and C‑93/09, EU:C:2010:662, paragraph 39). | 31. It follows that the suspension of voting rights provided for by Decree-Law No 192/2001 constitutes a restriction on the free movement of capital prohibited, in principle, by Article 56 EC. | 0 |
1,886 | 59. In the case in the main proceedings, it is for the referring court to ascertain, in the light of all the relevant circumstances, for the purposes of establishing whether there has been an infringement by Directmedia of the sui generis right of the Albert-Ludwigs-Universität Freiburg, whether the operation undertaken by Directmedia on the basis of the list of verse titles drawn up by Mr Knoop amounts to an extraction in respect of a substantial part, evaluated qualitatively or quantitatively, of the contents of that list (see, in that respect, The British Horseracing Board and Others , paragraphs 69 to 72), or to extractions of insubstantial parts which, by their repeated and systematic nature, would have led to reconstituting a substantial part of those contents (see, in that respect, The British Horseracing Board and Others , paragraphs 73, 87 and 89). | 55. It follows that, in so far as the third ground of appeal is directed against that reference, it is irrelevant and therefore unfounded. | 0 |
1,887 | 93 It must not be forgotten, however, that merely creating a dominant position by granting exclusive rights within the meaning of Article 90(1) of the Treaty is not in itself incompatible with Article 86 of the Treaty. A Member State is in breach of the prohibitions contained in those two provisions only if the undertaking in question, merely by exercising the exclusive rights granted to it, is led to abuse its dominant position or when such rights are liable to create a situation in which that undertaking is led to commit such abuses (Höfner and Elser, cited above, paragraph 29; Case C-260/89 ERT [1991] ECR I-2925, paragraph 37; Merci Convenzionali Porto di Genova, cited above, paragraphs 16 and 17; Case C-323/93 Centre d'Insémination de la Crespelle [1994] ECR I-5077, paragraph 18; and Case C-163/96 Raso and Others [1998] ECR I-533, paragraph 27). | 37. Thus, the terms used by the Community legislature indicate that the obligations to consult and to notify arise prior to any decision by the employer to terminate contracts of employment. | 0 |
1,888 | 62. However, that specification cannot be interpreted as requiring all the conditions for application of that ground for refusing access to environmental information to be determined in detail since, by their very nature, decisions taken in that domain are heavily dependant on the actual context in which they are adopted and necessitate an assessment of the nature of the documents in question and the stage of the administrative procedure at which the request for information is made (see, by analogy, Commission v France , paragraphs 81 and 82). | 56. Whether the statements of an official are attributable to the State depends in particular on how those statements may have been perceived by the persons to whom they were addressed. | 0 |
1,889 | 99. It has consistently been held that a plea raised for the first time in an appeal before this Court must be rejected as inadmissible. In an appeal, the Court’s jurisdiction is confined to examining the assessment by the General Court of the pleas argued before it. To allow a party to put forward in an appeal before the Court of Justice a plea in law which it has not raised before the General Court would amount to allowing that party to bring before the Court, whose jurisdiction in appeals is limited, a wider case than that heard by the General Court ( Dansk Rørindustri and Others v Commission EU:C:2005:408, paragraph 165 and the case-law cited). | 27. It is also apparent from the European Commission’s written observations that the authorisation to use public property which constitutes a scarce resource enables the holder of that authorisation to make significant economic gains and grants that holder advantages as compared with other operators who are also seeking to use and exploit that resource, which justifies imposing a charge which reflects, inter alia, the value of the use of the scarce resource at issue. | 0 |
1,890 | 28. The fact that the amount of the usage fees is not determined unilaterally by the provider of the rescue services, but by agreement with the social security institutions which themselves have the status of a contracting authority (see, to that effect, Case C-300/07 Hans & Christophorus Oymanns [2009] ECR I-4779, paragraphs 40 to 59), and that those fees are not paid directly by the users of those services to the selected provider but through a central settlement office which is in charge of collecting and remitting those fees, by regular payments on account, does not affect that finding. The fact remains that all the remuneration obtained by the provider of the services comes from persons other than the contracting authority which awarded it the contract. | 44. In fact, that analysis and that of the definitions of ‘supply of goods’ and ‘taxable person acting as such’ show that those terms, which define taxable transactions under the Sixth Directive, are all objective in nature and apply without regard to the purpose or results of the transactions concerned. | 0 |
1,891 | 31. It follows from the Court’s case-law that, in view of the objective of the protection of public health pursued by Directive 76/769, the prohibition laid down by that directive with respect to products classified as ‘toxic for reproductive purposes category 1 or toxic for reproductive purposes category 2’ must be interpreted widely and the exception laid down for ‘artists’ paints’ must be interpreted narrowly (see, to that effect, Case C-286/02 Bellio F.lli [2004] ECR I-0000, paragraph 46). | 48. Accordingly, as the Commission correctly observed, the Member States can regulate the activities of entities, such as universities and research institutes, which are non-profit-making and whose primary object is teaching and research. They can, inter alia, determine whether or not such entities are authorised to operate on the market, according to whether the activity in question is compatible with their objectives as an institution and those laid down in their statutes. | 0 |
1,892 | 71. The concept of serious difficulties is an objective one and their existence must be looked for not only in the circumstances in which the contested measure was adopted but also in the assessments upon which the Commission relied (see Bouygues and Bouygues Télécom v Commission , paragraph 63). | 95. As to the Community legislation, it is true that the name ‘feta’ is used without further specification as to the Member State of origin in the combined customs nomenclature and in the Community legislation relating to export refunds. | 0 |
1,893 | 96. In that regard, it follows from that case-law that that obligation is not satisfied if the Commission’s complaints are set out in the application only in the form of a reference to the grounds stated in the formal letter and in the reasoned opinion, or again in the part of the application devoted to the legal background (see, to that effect, inter alia, Case C-52/90 Commission v Denmark [1992] ECR I-2187, paragraphs 17 and 18; Case C-375/95 Commission v Greece [1997] ECR I-5981, paragraph 35; and Case C-202/99 Commission v Italy [2001] ECR I-9319, paragraphs 20 and 21). | 63. Or, dans le cadre d’un pourvoi, la compétence de la Cour est, en principe, limitée à l’appréciation de la solution légale qui a été donnée aux moyens débattus devant les juges du fond (voir, notamment, arrêt du 1 er février 2007, Sison/Conseil, C‑266/05 P, Rec. p. I‑1233, point 95 et jurisprudence citée). Une partie ne peut donc pas, en principe, soulever pour la première fois devant la Cour un moyen qu’elle n’a pas invoqué devant le Tribunal, dans la mesure où cela reviendrait à permettre à la Cour de contrôler la légalité de la solution retenue par le Tribunal eu égard à des moyens dont ce dernier n’a pas eu à connaître. | 0 |
1,894 | 131. With regard to pensions, it must be noted that, according to the settled case-law of the Court in relation to Article 119 of the Treaty, or, with effect from 1 May 1999, in relation to Article 141 EC, which concern the principle of equal treatment of men and women in relation to pay, the term ‘pay’ within the meaning of the second subparagraph of Article 141(2) EC covers pensions which depend on the employment relationship between worker and employer, excluding those deriving from a statutory scheme, to the financing of which workers, employers and possibly the public authorities contribute in a measure determined less by the employment relationship than by considerations of social policy (see, in particular, Case 80/70 Defrenne [1971] ECR 445, paragraphs 7 and 8; Case 170/84 Bilka-Kaufhaus [1986] ECR 1607, paragraphs 16 to 22; Case C‑262/88 Barber [1990] ECR I‑1889, paragraphs 22 to 28; and Joined Cases C‑4/02 and C‑5/02 Schönheit and Becker [2003] ECR I‑12575, paragraphs 56 to 64). | 56. The lack of suspensory effect of an appeal brought against such a decision is, in principle, compatible with Articles 19(2) and 47 of the Charter. Although such a decision does not allow a third-country national to receive international protection, the enforcement of that decision cannot, as such, lead to that national’s removal. | 0 |
1,895 | 41. According to consistent case-law, that provision concerns national measures which have as their specific object or effect the restriction of patterns of exports and thereby the establishment of a difference in treatment between the domestic trade of a Member State and its export trade in such a way as to provide a particular advantage for national production or for the domestic market of the State in question at the expense of the production or of the trade of other Member States (Case 15/79 Groenveld [1979] ECR 3409, paragraph 7). | 45 As is clear from the Guidelines, in order to be declared compatible with Article 92(3)(c) of the Treaty, aid to undertakings in difficulty must be bound to a restructuring programme designed to reduce or redirect their activities (see Commission v Spain, cited above, paragraph 67). Any such plan, which must be submitted to the Commission with all necessary clarifications, must, in the terms of point 3.2.2(i) of the Guidelines, make it possible to restore the long-term viability and health of the firm within a reasonable time scale and on the basis of realistic assumptions as to its future operating conditions whilst at the same time offset[ting] as far as possible adverse effects on competitors (point 3.2.2(ii)) and ensuring that the aid is in proportion to restructuring costs and benefits (point 3.2.2(iii)). It is incumbent on the undertaking concerned to implement the restructuring plan, as accepted by the Commission, fully (point 3.2.2(iv)) and the implementation and satisfactory progress of the plan must be monitored by the Commission, to which detailed annual reports must be submitted (point 3.2.2(v)). | 0 |
1,896 | 36. However, it is settled case-law that, in the field of equal treatment, the term ‘dismissal’ is broadly construed (see Case 19/81 Burton [1982] ECR 555, paragraph 9; Marshall , paragraph 34; Case 262/84 Beets-Proper [1986] ECR 773, paragraph 36; Case C‑207/04 Vergani [2005] ECR I‑7453, paragraph 27; and Kleist , paragraph 26). | 80. For another thing, it assists in meeting a desire to control costs and to prevent, as far as possible, any wastage of financial, technical and human resources. Such wastage would be all the more damaging because it is generally recognised that the hospital care sector generates considerable costs and must satisfy increasing needs, while the financial resources which may be made available for health care are not unlimited, whatever the mode of funding applied. | 0 |
1,897 | 30. As the Court stated in paragraph 48 of Metropol and Stadler , the second subparagraph of Article 17(6) of the Sixth Directive contains a standstill clause which provides for the retention of national exclusions from the right to deduct VAT which were applicable before the Sixth Directive entered into force. | 9 It must first be borne in mind that, as the Court held in its judgments in Case C-353/89 Commission v Netherlands [1991] ECR I-4069, paragraphs 3, 29 and 30, and Case C-288/89 Stichting Collectieve Antennevoorziening Gouda v Commissariaat voor de Media [1991] ECR I-4007, paragraphs 22 and 23, the Mediawet is designed to establish a pluralistic and non-commercial broadcasting system and thus forms part of a cultural policy intended to safeguard, in the audio-visual sector, the freedom of expression of the various (in particular social, cultural, religious and philosophical) components existing in the Netherlands. | 0 |
1,898 | Par conséquent, si la lettre de mise en demeure a pour but de circonscrire l’objet du litige, lequel ne peut plus être étendu
par la suite, l’avis motivé et la requête devant reposer sur les mêmes griefs, la Commission est toutefois libre de se fonder
par la suite sur des mesures ultérieures qui s’apparentent, pour l’essentiel, aux mesures contestées dans la mise en demeure
(voir, en ce sens, arrêts et du 18 mai 2006, Commission/Espagne, C‑221/04, non publié, EU:C:2006:329, point 37, du 6 septembre
2012, Commission/Portugal, C‑38/10, non publié, EU:C:2012:521, point 15, du 25 février 2016, Commission/Espagne, C‑454/14,
non publié, EU:C:2016:117, point 25). | 37
Second, it must be pointed out that the motor vehicles referred to in Article 1(1) of the First Directive are, irrespective of their characteristics, intended normally to serve as means of transport. | 0 |
1,899 | 30. However, in the procedure laid down by Article 267 TFEU providing for cooperation between national courts and the Court of Justice, it is for the latter to provide the national court with an answer which will be of use to it and enable it to determine the case before it. To that end, the Court may have to reformulate the questions referred to it. The Court has a duty to interpret all provisions of European Union law which national courts require in order to decide the actions pending before them, even if those provisions are not expressly indicated in the questions referred to the Court of Justice by those courts (see, to that effect, inter alia, Case C‑45/06 Campina [2007] ECR I‑2089, paragraphs 30 and 31, and Case C‑243/09 Fuß [2010] ECR I‑9849, paragraph 39). | Il y a lieu de souligner que ces considérations traduisent de manière correcte la jurisprudence de la Cour selon laquelle l’application de l’article 81 CE suppose l’action d’une personne qui est autorisée à agir pour le compte de l’entreprise, indépendamment de l’action ou même de la connaissance des associés ou des gérants principaux de l’entreprise concernée (voir, en ce sens, arrêts du 7 juin 1983, Musique Diffusion française e.a./Commission, 100/80 à 103/80, EU:C:1983:158, point 97, ainsi que du 7 février 2013, Slovenská sporiteľňa, C‑68/12, EU:C:2013:71, point 25). | 0 |
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