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182. In so far as the question concerns successive fixed-term employment contracts, it must be pointed out that that question is the same as a question on which the Court has already given a ruling in Adeneler and Others (paragraphs 91 to 105) and that other relevant information enabling an answer to be given to that question appears in the judgments in Marrosu and Sardino (paragraphs 44 to 57) as well as Vassallo (paragraphs 33 to 42) and the order in Vassilakis and Others (paragraphs 120 to 137).
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).
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29 Thus, the services provided by an IGP come within the exemption provided for in Article 132(1)(f) of Directive 2006/112 where the provision of those services contributes directly to the exercise of activities in the public interest referred to in Article 132 of that directive (see, by analogy, judgment of 5 October 2016, TMD, C‑412/15, EU:C:2016:738, paragraphs 31 to 33).
39. In order to answer those questions, it is necessary to state, as a preliminary point, that, as is apparent from the wording of General Rule 1, for legal purposes, classification is determined according to the terms of the headings and any relative section or chapter notes, before the other provisions of the General Rules come to bear. General Rule 3 applies only when it is apparent that goods must be classified under a number of headings.
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26 In determining the scope of any derogation from an individual right such as the equal treatment of men and women, the principle of proportionality, one of the general principles of Community law, must also be observed, as the Court pointed out in paragraph 38 of Johnston. That principle requires that derogations remain within the limits of what is appropriate and necessary in order to achieve the aim in view and requires the principle of equal treatment to be reconciled as far as possible with the requirements of public security which determine the context in which the activities in question are to be performed.
59. The Court then held that the exercise by a person having the care of children, and, in particular, by the spouse of the person entitled in pursuance of Article 73 of Regulation No 1408/71, of a professional or trade activity in the Member State of residence of the children suspends, under Article 10 of Regulation No 574/72, the right to allowances in pursuance of Article 73 of Regulation No 1408/71 up to the amount of the allowances of the same kind actually paid by the Member State of residence, irrespective of who is designated as directly entitled to the family allowances by the legislation of that State ( McMenamin , cited above, paragraph 27).
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34. Concerning the information that must be provided to the Court in the context of a reference for a preliminary ruling, it should be noted that that information does not serve only to enable the Court to provide answers which will be of use to the national court; it must also enable the Governments of the Member States, and other interested parties, to submit observations in accordance with Article 23 of the Statute of the Court of Justice. For those purposes, according to settled case-law, it is firstly 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. Secondly, the referring court must set out the precise reasons why it was unsure as to the interpretation of Community law and why it considered it necessary to refer questions to the Court for a preliminary ruling. In consequence, it is essential that the referring court provide at the very least some explanation of the reasons for the choice of the Community provisions which it requires to be interpreted and of the link it establishes between those provisions and the national legislation applicable to the dispute in the main proceedings (see to that effect, inter alia, Joined Cases C‑320/90 to C‑322/90 Telemarsicabruzzo and Others [1993] ECR I‑393, paragraph 6; Joined Cases C‑453/03, C‑11/04, C‑12/04 and C‑194/04 ABNA and Others [2005] ECR I‑10423, paragraphs 45 to 47; and Case C‑506/04 Wilson [2006] ECR I‑0000, paragraphs 38 and 39).
32 It follows that, where entitlement to benefits which arose in the State of residence is lost because an age-limit has been reached, the competent institution of another Member State is not required to grant benefits to the persons concerned, unless they have acquired their entitlement there solely on the basis of the periods of insurance completed in that State.
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27 The Court has consistently held, first, that a Member State cannot rely on provisions, practices or situations arising in its own internal legal order to justify its failure to respect the obligations and time-limits laid down by a directive (see, in particular, Case C-8/97 Commission v Greece [1998] ECR I-823, paragraph 8).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
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29. It follows, first, as noted by the Advocate General in point 57 of her Opinion, that an anti-su it injunction, such as that in the main proceedings, is contrary to the general principle which emerges from the case-law of the Court on the Brussels Convention, that every court seised itself determines, under the rules applicable to it, whether it has jurisdiction to resolve the dispute before it (see, to that effect, Gasser , paragraphs 48 and 49). It should be borne in mind in that regard that Regulation No 44/2001, apart from a few limited exceptions which are not relevant to the main proceedings, does not authorise the jurisdiction of a court of a Member State to be reviewed by a court in another Member State (Case C‑351/89 Overseas Union Insurance and Others [1991] ECR I-3317, paragraph 24, and Turner , paragraph 26). That jurisdiction is determined directly by the rules laid down by that regulation, including those relating to its scope of application. Thus in no case is a court of one Member State in a better position to determine whether the court of another Member State has jurisdiction ( Overseas Union Insurance and Others , paragraph 23, and Gasser , paragraph 48).
36. One of the consequences of the principle of fiscal neutrality, which is the reflection in the field of VAT of the principle of equal treatment, is that taxable persons must not be treated differently, with regard to the method of rounding applied when VAT is calculated, in respect of similar services which are in competition with each other (see, to that effect, Joined Cases C‑443/04 and C‑444/04 Solleveld and van den Hout-van Eijnsbergen [2006] ECR I‑3617, paragraph 35 and case‑law there cited). By virtue of the same principle, the amount of VAT to be collected by the tax authority must correspond exactly to the amount of VAT declared on the invoice and paid by the final consumer to the taxable person (see, to that effect, Case C‑317/94 Elida Gibbs [1996] ECR I‑5339, paragraph 24).
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60. The Court must also uphold the objection of inadmissibility raised by the United Kingdom, set out in paragraph 55 of the present judgment. In that regard, it is clear from Article 256 TFEU and the first paragraph of Article 58 of the Statute of the Court of Justice that the General Court has exclusive jurisdiction, first, to find the facts, except where the substantive inaccuracy of its findings is apparent from the documents submitted to it, and, secondly, to assess those facts. However, when the General Court has found or assessed the facts, the Court of Justice has jurisdiction under Article 256 TFEU to review the legal characterisation of those facts by the General Court and the legal conclusions it has drawn from them (see, in particular, judgments in General Motors v Commission , C‑551/03 P, EU:C:2006:229, paragraph 51, and Evonik Degussa v Commission , C‑266/06 P, EU:C:2008:295, paragraph 72). It follows from this that, in so far as the appellants are, by the argument set out in paragraph 53 of the present judgment, attempting to obtain from the Court of Justice a reassessment of the facts found by the General Court, their argument must be rejected as inadmissible.
85. Conformément à l’article 169, paragraphe 2, du règlement de procédure de la Cour, les moyens et les arguments de droit invoqués dans le cadre d’un pourvoi doivent identifier avec précision les points de motifs de la décision du Tribunal qui sont contestés.
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53. It is for the national court seised of an action challenging the opposition of the competent authority of dispatch to assess whether those national standards have been used in circumstances contrary to the principle of proportionality (see to that effect Case C-314/98 Snellers [2000] ECR I‑8633, paragraph 59).
62. None the less, the argument of the Kingdom of Spain that the concept of ‘pharmaceutical products’ may cover any medical devices, material, equipment and appliances for general use cannot be upheld.
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49. According to a consistent body of case‑law, the purpose of the obligation to state the reasons on which an act adversely affecting an individual is based, which is a corollary of the principle of respect for the rights of the defence, is, first, to provide the person concerned with sufficient information to make it possible to ascertain whether the act is well founded or whether it is vitiated by a defect which may permit its legality to be contested before the European Union judicature and, second, to enable that judicature to review the legality of that act (see Case C‑199/99 P Corus UK v Commission [2003] ECR I‑11177, paragraph 145; Dansk Rørindustri and Others v Commission , paragraph 462; and Case C‑521/09 P Elf Aquitaine v Commission [2011] ECR I‑8947, paragraph 148).
28. Consequently, in the assessment of the ‘unfair’ nature of a term, within the meaning of Article 3 of the Directive, the possibility for the consumer to foresee, on the basis of clear, intelligible criteria, the amendments, by a seller or supplier, of the GBC with regard to the fees connected to the service to be provided is of fundamental importance.
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40. In particular, the detailed procedural rules governing the remedies intended to protect rights conferred by EU law on candidates and tenderers harmed by decisions of contracting authorities must not compromise the effectiveness of Directive 89/665 (see judgment in Uniplex (UK) , C‑406/08, EU:C:2010:45, paragraph 27 and the case-law cited).
45. In light of the foregoing, it is not manifestly obvious that the interpretation sought bears no relation to the actual facts of the main action or its purpose, that the problem is hypothetical, or that the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it.
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42. As a preliminary point, it must be borne in mind that recital 2 in the preamble to Directive 2008/115 states that it pursues the establishment of an effective removal and repatriation policy, based on common standards, for persons to be returned in a humane manner and with full respect for their fundamental rights and their dignity. As is apparent from both its title and Article 1, Directive 2008/115 establishes for that purpose ‘common standards and procedures’ which must be applied by each Member State for returning illegally staying third-country nationals (Case C‑61/11 PPU El Dridi [2011] ECR I‑3015, paragraphs 31 and 32).
45. It is first of all necessary to reject the reasoning developed by max.mobil with reference to the judgment in Commission and France v TF1 . In that judgment the Court, confirming the decision delivered at first instance by the Court of First Instance that it was unnecessary to give a ruling in the case, held that the Court of First Instance could reach a decision without having to rule on the admissibility of the action brought before it in view of the order in which the questions were examined ( Commission and France v TF1 , paragraphs 25 to 28).
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58. With regard to freedom of establishment for nationals of one Member State on the territory of another Member State, according to settled case‑law, such freedom includes the right to take up and pursue activities as self-employed persons and to set up and manage undertakings under the conditions laid down for its own nationals by the law of the Member State of establishment (see Case C‑247/08 Gaz de France – Berliner Investissement [2009] ECR I‑9225, paragraph 54 and the case-law cited).
48. In order to reply to that question, it must be borne in mind at the outset that Article 1(3) of Directive 93/104 defines the scope of the directive by referring expressly to Article 2 of Directive 89/391. Therefore, before determining whether an activity such as that of emergency workers in attendance in an ambulance or emergency medical vehicle in the framework of a service run by the Deutsches Rotes Kreuz falls within the scope of Directive 93/104, it is first necessary to examine whether that activity is within the scope of Directive 89/391 (see the judgment in Simap , paragraphs 30 and 31).
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16. In accordance with a consistent line of decisions, where a Commission decision requiring the cessation of State aid incompatible with the common market has not been the subject of a direct action or where such an action has been dismissed, the only defence available to a Member State in opposing an infringement action by the Commission under Article 88(2) EC is to plead that it was absolutely impossible for it to implement the decision properly (Case C-348/93 Commission v Italy [1995] ECR I-673, paragraph 16; Case C-261/99 Commission v France [2001] ECR I-2537, paragraph 23; Case C-499/99 Commission v Spain [2002] ECR I-6031, paragraph 21; and Case C-404/00 Commission v Spain , cited above, paragraph 45).
34. In the first place, with regard to heading 3822 of the CN, its wording refers to diagnostic or laboratory reagents. Moreover, it is mentioned in the HS Explanatory Notes on that heading that diagnostic reagents are used for the evaluation of physical, biophysical and biochemical processes and states in humans. According to those explanatory notes, the functions of those diagnostic reagents are based on a measurable or observable change in their biological or chemical constituents.
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67. It must be added that, although the application by analogy of a classification regulation to goods similar to those covered by that regulation facilitates a coherent interpretation of the CN and the equal treatment of traders (see Case C‑130/02 Krings [2004] ECR I‑2121, paragraph 35, and Case C‑14/05 Anagram International [2006] ECR I‑6763, paragraph 32), it is still necessary, in such a case, for the goods to be classified and those covered by the classification regulation to be sufficiently similar.
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
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37. The order for reference shows that the cases chosen as test cases in the proceedings before the national court concern United Kingdom-resident companies which received dividends from non-resident companies that are wholly owned by them. As the nature of the interest in question will confer on the holder definite influence over the company’s decisions and allow it to determine the company’s activities, the provisions of the EC Treaty on freedom of establishment will apply (Case C-251/98 Baars [2000] ECR I-2787, paragraphs 21 and 22; Case C‑436/00 X and Y [2002] ECR I‑10829, paragraphs 37 and 66 to 68; and Case C‑196/04 Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I‑0000, paragraph 31).
38. In those circumstances, it must be decided that no right to a tax exemption can be deduced from the provisions of the directive, particularly in regard to a specific product.
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78 With regard to the Commission's failure to observe the 20% `threshold' below which it is its policy not to require withdrawal in calculating the corrections on which it has decided, it should be observed that the Italian Government raised that argument for the first time at the hearing. Since the facts underlying it were already known at the stage of the written procedure, it must be rejected as out of time and therefore inadmissible (see Case C-55/91 Italy v Commission, cited above, paragraph 40; Case C-323/96 Commission v Belgium [1998] ECR I-5063, paragraph 38; and Case C-54/95 Germany v Commission [1999] ECR I-35, paragraph 28).
34. S’agissant des agglomérations de Bagnara Calabra, de Crotone, de Rossano (Calabre), de Supersano (Pouilles), et de Messina 1 (Sicile), il suffit de constater que, dans la mesure où ces agglomérations n’étaient pas équipées de systèmes permettant de collecter la totalité de leurs eaux urbaines résiduaires, l’obligation de soumettre la totalité des rejets à un traitement secondaire ou à un traitement équivalent, prévue à l’article 4, paragraphe 1, de la directive 91/271, n’était donc a fortiori pas remplie (arrêts du 25 octobre 2007, Commission/Grèce, C‑440/06, point 25, et du 7 mai 2009, Commission/Portugal, C‑530/07, point 55).
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37 The judgment in question contains an interpretation of the concept of "special circumstances" within the meaning of Article 13 of Regulation No 1430/79. It states that a customs agent, by the very nature of his functions, renders himself liable for the payment of import duties and for the validity of the documents which he presents to the customs authorities. Consequently, the fact that certificates are withdrawn by the competent customs authority after clearance does not constitute a "special circumstance" but a professional risk which any customs agent runs, even one acting in good faith. With regard to the latter point, the judgment clearly indicates that the good faith of the persons concerned regarding the information given on the certificates of origin cannot be considered a "special circumstance".
74. In the second place and above all, Directive 2000/78 does not itself lay down the principle of equal treatment in the field of employment and occupation. Indeed, in accordance with Article 1 thereof, the sole purpose of the directive is ‘to lay down a general framework for combating discrimination on the grounds of religion or belief, disability, age or sexual orientation’, the source of the actual principle underlying the prohibition of those forms of discrimination being found, as is clear from the third and fourth recitals in the preamble to the directive, in various international instruments and in the constitutional traditions common to the Member States.
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120. According to case-law, where a number of legal persons may be held personally liable for participation in an infringement of the European Union’s competition rules because they form part of a single undertaking responsible for the infringement, the Commission has the power, under Article 23(2) of Regulation No 1/2003 to impose a fine for which those persons are jointly and severally liable (see, to that effect, Commission v Siemens Österreich and Others and Siemens Transmission & Distribution and Others v Commission , paragraphs 39 to 51).
34 Finally, it should be recalled that the scheme under Article 26 constitutes an exception to the normal rules of the Sixth Directive and must be applied only to the extent necessary to achieve its objective.
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27 Furthermore, in Case C-201/94 Smith & Nephew Pharmaceuticals and Primecrown [1996] ECR I-5819, paragraph 21, concerning the interpretation of Council Directive 65/65/EEC of 26 January 1965 on the approximation of provisions laid down by law, regulation or administrative action relating to proprietary medicinal products (OJ, English Special Edition 1965-1966, p. 20), as amended in particular by Council Directive 87/21/EEC of 22 December 1986 (OJ 1987 L 15, p. 36, hereinafter `Directive 65/65'), the Court considered that that directive could not apply to a proprietary medicinal product covered by marketing authorisation in one Member State and imported into another Member State as a parallel import of a proprietary medicinal product already covered by marketing authorisation in the latter Member State, since that imported product cannot, in such a case, be regarded as being placed on the market for the first time in the Member State of importation.
68. Having regard to the general interest of the European Union in recovering its own revenue as soon as possible, noted in paragraph 54 above, the second subparagraph of Article 244 of the Customs Code provides that the lodging of an appeal against a demand for payment has the effect of suspending implementation of that demand only where there is good reason to believe that the disputed decision is inconsistent with customs legislation or that irreparable damage is to be feared for the person concerned.
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186. In addition, where, as in the present case, Community law does not lay down any specific sanctions should instances of abuse nevertheless be established, it is incumbent on the national authorities to adopt measures which must be not only proportionate, but also sufficiently effective and a sufficient deterrent to ensure that the measures taken pursuant to the Framework Agreement are fully effective, in accordance with the requirements referred to in paragraphs 158 to 160 of this judgment ( Adeneler and Others , paragraph 94; Marrosu and Sardino , paragraph 51; and Vassallo , paragraph 36; also order in Vassilakis and Others , paragraph 125).
11 In view of those differences, the scope of the contested phrase cannot be determined exclusively on the basis of an interpretation of its terms . In order to determine its meaning, recourse must therefore be had to the context in which it occurs and to the structure of the Sixth Directive .
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34. Moreover, if there is no possibility of comparing the situation of a public authority with that of a private undertaking, ‘normal market conditions’ must be assessed by reference to the objective and verifiable elements which are available (judgments in Chronopost and Others v Ufex and Others , C‑83/01 P, C‑93/01 P and C‑94/01 P, EU:C:2003:388, paragraph 38, and Commission v EDF , EU:C:2012:318, paragraphs 101 and 102).
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.
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14 It must be stated from the outset that for it to be possible to classify advantages as State aid within the meaning of Article 107(1) TFEU, first, they must be granted directly or indirectly through State resources and, secondly, that grant must be attributable to the State (judgments of 16 May 2002, France v Commission, C‑482/99, EU:C:2002:294, paragraph 24 and the case-law cited, and of 19 December 2013, Association Vent De Colère! and Others, C‑262/12, EU:C:2013:851, paragraph 16).
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.
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37. The Court has already held that, in the context of measures laid down by a Member State in order to prevent or mitigate the imposition of a series of charges to tax on, or the economic double taxation of, profits distributed by a resident company, resident shareholders receiving dividends are not necessarily in a situation which is comparable to that of shareholders receiving dividends who are resident in another Member State (Case C‑170/05 Denkavit Internationaal and Denkavit France [2006] ECR I‑11949, paragraph 34).
15 However, it is apparent that, by authorizing the collection of royalties only on sales to private individuals and to persons hiring out video-cassettes, it is impossible to guarantee to makers of films a remuneration which reflects the number of occasions on which the video-cassettes are actually hired out and which secures for them a satisfactory share of the rental market . That explains why, as the Commission points out in its observations, certain national laws have recently provided specific protection of the right to hire out video-cassettes .
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33. In accordance with Article 1(a) of that directive, it is, in principle, sufficient if the contract was concluded between, on the one hand, a local authority and, on the other, a person legally distinct from that local authority. The position can be otherwise only in the case where the local authority exercises over the person concerned a control which is similar to that which it exercises over its own departments and, at the same time, that person carries out the essential part of its activities with the controlling local authority or authorities ( Teckal , paragraph 50).
11 IN THESE CIRCUMSTANCES, A MEASURE WHICH IS IN THE NATURE OF A COMMUNITY DECISION ON THE BASIS OF ITS OBJECTIVE AND OF THE INSTITUTIONAL FRAMEWORK WITHIN WHICH IT HAS BEEN DRAWN UP CANNOT BE DESCRIBED AS AN " INTERNATIONAL AGREEMENT ".
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32 As the Court has repeatedly held, national courts have the widest discretion in referring questions to the Court involving interpretation of relevant provisions of EU law (see, to that effect, judgment in Rheinmühlen-Düsseldorf, 166/73, EU:C:1974:3, paragraph 3), that discretion being replaced by an obligation for courts of final instance, subject to certain exceptions recognised by the Court’s case-law (see, to that effect, judgment in Cilfit and Others, 283/81, EU:C:1982:335, paragraph 21 and operative part). A rule of national law cannot prevent a national court, where appropriate, from using that discretion, (see to that effect, judgments in Rheinmühlen-Düsseldorf, 166/73, EU:C:1974:3, paragraph 4; Melki and Abdeli, C‑188/10 and C‑189/10, EU:C:2010:363, paragraph 42, and Elchinov, C‑173/09, EU:C:2010:581, paragraph 27) or complying with that obligation.
41 With respect to the legislation adopted by the other autonomous communities, the provisions cited by the Spanish Government have for the most part been communicated to the Commission only as an annex to the rejoinder. They are not accompanied by any direct reference to the classes of project listed in Annex II to the Directive.
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50. In so far as the domestic legal provisions pleaded by the Kingdom of Spain were in force when the period set in the reasoned opinion expired, the Court must take them into account when determining whether that obligation has not been fulfilled ( Commission v Italy , paragraph 48).
97. Ainsi, au point 184 de l’arrêt attaqué, il a constaté que la circonstance que l’infraction en cause a évolué dans le temps pourrait conduire à une modulation de la proportion de la valeur des ventes à retenir au titre du point 19 des lignes directrices pour le calcul des amendes ou pourrait également justifier une réduction de l’amende en raison de circonstances atténuantes. Il a toutefois jugé, au point 185 du même arrêt, que «les comportements auxquels Gosselin a participé ne représentent pas des infractions moins graves que les accords écrits de fixation des prix ou la fixation ad hoc de prix pour des déménagements déterminés. En effet, contrairement aux affirmations de Gosselin, les [accords sur les devis de complaisance] et les commissions avaient également eu des effets sur les prix [...]. De même, dans les circonstances de l’espèce, le fait que Gosselin n’ait pas participé aux réunions à objet anticoncurrentiel, qui n’étaient plus organisées à l’époque à laquelle elle faisait partie de l’entente, n’est pas pertinent aux fins de l’appréciation de la gravité de l’infraction, puisque l’entente a fonctionné au moyen de mécanismes qui rendaient inutiles de telles réunions».
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20. Moreover, it also follows from that case-law that the Court can refuse to rule on a question referred for a preliminary ruling by a national court only where it is quite obvious that the interpretation of Community law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see PreussenElektra , paragraph 39; Canal Satélite Digital , paragraph 19; Adolf Truley , paragraph 22; Kapper , paragraph 25).
82. The existence of a restriction on the freedom to provide services having been established, it needs to be examined whether it can be objectively justified.
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178. In that regard, as is apparent from paragraph 166 of this judgment, it is settled case-law, first, that the purpose of the statement of reasons required by Article 253 EC is 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 and, secondly, that the requirements to be satisfied by the statement of reasons must be appraised by reference to the nature of the measure at issue and the context in which it was a dopted (see also Case 32/86 SISMA v Commission [1987] ECR 1645, paragraph 8; Case C-181/90 Consorgan v Commission [1992] ECR I-3557, paragraph 14; Case C-22/94 Irish Farmers Association and Others [1997] ECR I‑1809, paragraphs 39 to 41; Case C-114/00 Spain v Commission [2002] ECR I‑7657, paragraphs 62 and 63; Case C-195/99 P Krupp Hoesch v Commission [2003] ECR I-10937, paragraph 110; and Aalborg Portland and Others v Commission , paragraph 372).
61 As a national of a Member State lawfully residing in the territory of another Member State, the appellant in the main proceedings comes within the scope ratione personae of the provisions of the Treaty on European citizenship.
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81 As to review of proportionality, the principle of proportionality, which is one of the general principles of Community law, requires that measures adopted by Community institutions do not exceed the limits of what is appropriate and necessary in order to attain the objectives legitimately pursued by the legislation in question; when there is a choice between several appropriate measures recourse must be had to the least onerous, and the disadvantages caused must not be disproportionate to the aims pursued (see Fedesa and Others, cited above, paragraph 13, and Joined Cases C-133/93, C-300/93 and C-362/93 Crispoltoni and Others [1994] ECR I-4863, paragraph 41).
46. Furthermore, inasmuch as it imposes on Member States the obligation not to impose taxation under the directive on ‘energy products and electricity used to produce electricity and electricity used to maintain the ability to produce electricity’, Article 14(1)(a) of Directive 2003/96 defines clearly the products covered by the exemption (see, to that effect, judgment in Flughafen Köln/Bonn , C‑226/07, EU:C:2008:429, paragraph 29).
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28. It should also be noted that, in respect of the relationship between Article 9(1) and (2) of the Sixth Directive, Article 9(1) in no way takes precedence over Article 9(2). In every situation, the question which arises is whether that situation is covered by one of the instances mentioned in Article 9(2). If not, it falls within the scope of Article 9(1) (see in particular, Case C‑167/95 Linthorst, Pouwels en Scheres [1997] ECR I‑1195, paragraph 11; Case C‑452/03 RAL (Channel Islands) and Others [2005] ECR I‑3947, paragraph 24; and Case C‑114/05 Gillan Beach [2006] ECR I‑2427, paragraph 15).
10 It must be stated in the first place that, as the Commission has rightly emphasized, nationals of the Member States of the Community generally have the right to enter the territory of the other Member States in the exercise of the various freedoms recognized by the Treaty and in particular the freedom to provide services which, according to now settled case-law, is enjoyed both by providers and by recipients of services (see most recently the judgment in Case 186/87 Cowan [1989] ECR 195).
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44 In that connection it must be observed, first, that in paragraph 18 of that judgment the Court dismissed the actions for annulment as inadmissible on the ground that the contested provisions formed an integral part of the Act of Accession and did not therefore constitute an act of the Council within the meaning of Article 173 of the Treaty.
50. However, it is settled case-law that, in the absence of harmonisation of national mechanisms for enforcement under EU law, it is for the national legal order of each Member State to establish such rules, in accordance with the principles of procedural autonomy, provided, however, that those rules are not less favourable than those governing similar domestic situations (principle of equivalence) and that they do not make it excessively difficult or impossible in practice to exercise the rights conferred by EU law (principle of effectiveness) (see, to that effect, judgments in Aziz , C‑415/11, EU:C:2013:164, paragraph 50 and case-law cited, and Pohotovosť , EU:C:2014:101, paragraph 46).
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33. Moreover, such an interpretation must not disregard that relating to the criteria set out in Article 5(1) of the Brussels Convention where they lay down the rules for determining jurisdiction for the same matters and set out similar concepts. It follows from the preamble to the Rome Convention that it was concluded in order to continue, in the field of private international law, the work of unification of law set in motion by the adoption of the Brussels Convention (see Case C‑133/08 ICF [2009] ECR I‑9687, paragraph 22).
43. Toutefois, cette institution estime qu’il convient de réduire progressivement l’astreinte en fonction des progrès réalisés dans l’exécution de l’arrêt Commission/Grèce (C‑440/06, EU:C:2007:642). Dès lors, elle propose d’appliquer, conformément au point 13.2 de la communication de la Commission du 13 décembre 2005, une astreinte journalière décroissante dont le montant effectif doit être calculé à la fin de chaque période de six mois en réduisant le montant total relatif à chacune de ces périodes d’un pourcentage correspondant à la proportion représentant le nombre d’EH des agglomérations dont les systèmes de collecte et de traitement des eaux urbaines résiduaires ont été mis en conformité à la fin de la période considérée par rapport au nombre d’EH des agglomérations ne disposant pas de tels systèmes au jour du prononcé du présent arrêt. D’après les chiffres reçus par la Commission avant la décision de former le présent recours, le nombre d’EH relatifs aux agglomérations ne disposant pas de systèmes de collecte et de traitement conformes aux articles 3 et 4 de la directive 91/271 s’élèverait à un total de 124 000, qui se répartirait entre les six agglomérations concernées, à raison de 20 000 EH pour Koropi, de 25 000 EH pour Nea Makri, de 18 000 EH pour Rafina, de 28 000 EH pour Artemida, de 16 000 EH pour Lefkimmi et de 17 000 EH pour Markopoulo. À l’audience, la Commission a reconnu que les systèmes de collecte et de traitement des eaux urbaines résiduaires de l’agglomération de Lefkimmi avaient été, entre-temps, mis en conformité avec les exigences découlant des articles 3 et 4 de la directive 91/271 et que, dès lors, il ne restait que cinq agglomérations ne disposant pas d’installations conformes à ces articles.
0
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69. Thus it has been held that a refusal to allow the parent, whether a national of a Member State or of a third country, who is the carer of a minor child who is a Union citizen to reside with that child in the host Member State would deprive the child’s right of residence of any useful effect, since enjoyment by a young child of a right of residence necessarily implies that the child is entitled to be accompanied by the person who is his primary carer and accordingly that the carer must be in a position to reside with the child in the host Member State for the duration of such residence ( Zhu and Chen , paragraph 45).
105 It should also be noted that it is not for the Court, when ruling on questions of law in the context of an appeal, to substitute, on grounds of fairness, its own assessment for that of the General Court exercising its unlimited jurisdiction to rule on the amount of fines imposed on undertakings for infringements of EU law (see, inter alia, judgment of 9 June 2016 in Repsol Lubricantes y Especialidades and Others v Commission, C‑617/13 P, EU:C:2016:416, paragraph 81 and the case-law cited).
0
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14 It is true that, in the case of contracts of employment, the Court has ruled that the place of performance of the relevant obligation should be determined by reference, not to the applicable national law in accordance with the conflict rules of the court seised, but to uniform criteria which it is for the Court to lay down on the basis of the scheme and the objectives of the Brussels Convention (Mulox IBC, paragraph 16). These criteria lead to the choice of the place where the employee actually performs the work covered by the contract with his employer (Mulox IBC, paragraph 20).
21. Where such an environmental assessment is required by Directive 2001/42, the directive lays down minimum rules concerning the preparation of the environmental report, the carrying out of the consultation process, the taking into account of the results of the environmental assessment and the communication of information on the decision adopted at the end of the assessment ( Terre wallonne and Inter-Environnement Wallonie , paragraph 33).
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26. Finally, it should be recalled that the Court, in assessing the legal status of the national bodies mentioned in Article 2(9) of Directive 89/665, which are responsible for reviewing the award of public contracts, has already confirmed the status as a ‘court or tribunal’ of a number of other national bodies that are in essence comparable to the referring body in the present case (see, inter alia, Dorsch Consult , C‑54/96, EU:C:1997:413, paragraphs 22 to 38; Köllensperger and Atzwanger , C‑103/97, EU:C:1999:52, paragraphs 16 to 25; and Bundesdruckerei , C‑549/13, EU:C:2014:2235, paragraph 22 and the case-law cited).
44. However, in accordance with the Court’s case-law, the principle of equal pay, like the general principle of non-discrimination which it embodies in a specific form, presupposes that the men and women to whom it applies are in identical or comparable situations (see Case C‑132/92 Roberts [1993] ECR I-5579 (‘ Birds Eye Walls ’), paragraph 17; Case C-342/93 Gillespie and Others [1996] ECR I-475, paragraphs 16 to 18; Abdoulaye and Others , cited above, paragraph 16; and Case C-206/00 Mouflin [2001] ECR I-10201, paragraph 28).
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33 It has, moreover, been consistently held that if the application of the legislation of the Member State in question alone proves less favourable to the worker than that of the Community scheme set out in Article 46 of Regulation No 1408/71, the provisions of that article must be applied in their entirety (see, in particular, Joined Cases C-90/91 and C-91/91 Office National des Pensions v Di Crescenzo and Casagrande [1992] ECR I-3851, paragraph 16).
73. This is indeed borne out by recital 17 in the preamble to Directive 93/83, according to which the right holders concerned must be ensured an appropriate remuneration for the communication to the public by satellite of their works that takes account of all aspects of the broadcast, such as its actual audience and its potential audience (see, to this effect, Football Association Premier League and Others , paragraphs 108 and 110).
0
2,336
91. In that regard, it should be noted that, according to settled case-law, measures which, whatever their form, are likely directly or indirectly to favour certain undertakings or are to be regarded as an economic advantage which the recipient undertaking would not have obtained under normal market conditions are regarded as State aid ( Commission v Deutsche Post , paragraph 40 and case-law cited).
63. Selon une jurisprudence constante de la Cour, 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, quand bien même ils constitueraient une transposition correcte de la règle de droit de l’Union faisant l’objet du recours en manquement (arrêt Commission/Grèce, C‑407/09, EU:C:2011:196, point 16 et jurisprudence citée).
0
2,337
14. It is to be remembered in this regard that it is not for the Court of Justice to rule on the interpretation of provisions of national law but that it must take account, under the division of jurisdiction between the Community Courts and the national courts, of the factual and legislative context, as described in the order for reference, in which the question put to it is set (see, inter alia, Case C-224/02 Pusa [2004] ECR I-0000, paragraph 37).
34. First, both the principal activity of education and the supply of goods or services which are closely related to that activity must be provided by one of the bodies referred to in Article 13A(1)(i) of the Sixth Directive.
0
2,338
42. À défaut de consister en une somme d’argent convenue entre les parties, cette valeur, pour être subjective, doit être celle que le bénéficiaire de la prestation de services, qui constitue la contrepartie de la livraison de biens, attribue aux services qu’il entend se procurer et correspondre à la somme qu’il est disposé à dépenser à cette fin (arrêts du 2 juin 1994, Empire Stores, C‑33/93, Rec. p. I‑2329, point 19, et Orfey Balgaria, précité, point 45).
45. Where that value is not a sum of money agreed between the parties, it must, in order to be subjective, be the value which the recipient of the services constituting the consideration for the supply of goods attributes to the services which he is seeking to obtain and must correspond to the amount which he is prepared to spend for that purpose (Case C-33/93 Empire Stores [1994] ECR I-2329, paragraph 19).
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69. La condition relative à l’existence d’une impossibilité absolue d’exécution n’est pas remplie lorsque l’État membre défendeur se borne à faire part à la Commission des difficultés juridiques, politiques ou pratiques que présente la mise en œuvre de la décision, sans entreprendre une véritable démarche auprès des entreprises en cause afin de récupérer l’aide et sans proposer à la Commission des modalités alternatives de mise en œuvre de la décision qui auraient permis de surmonter ces difficultés (voir arrêt du 5 mai 2011, Commission/Italie, C‑305/09, non encore publié au Recueil, point 33 et jurisprudence citée, ainsi que du 14 juillet 2011, Commission/Italie, précité, point 34).
33. The condition that it be absolutely impossible to implement a decision is not fulfilled where the defendant Member State merely informs the Commission of the legal, political or practical difficulties involved in implementing the decision, without taking any real steps to recover the aid from the undertakings concerned, and without proposing to the Commission any alternative arrangements for implementing the decision which could have enabled those difficulties to be overcome (see, in particular, Joined Cases C‑485/03 to C‑490/03 Commission v Spain [2006] ECR I‑11887, paragraph 74; Commission v France , paragraph 46; and Commission v Italy , paragraph 36).
1
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37 The Court has also held that the Treaty provisions relating to freedom of movement for persons are intended to facilitate the pursuit by Community nationals of occupational activities of all kinds throughout the Community, and preclude measures which might place Community nationals at a disadvantage when they wish to pursue an economic activity in the territory of another Member State (Case 143/87 Stanton v INASTI [1988] ECR 3877, paragraph 13; Singh, cited above, paragraph 16; and Case C-415/93 Union Royale Belge des Sociétés de Football Association and Others v Bosman [1995] ECR I-4921, paragraph 94).
30 The German and Hungarian Governments question the admissibility of the question referred on the ground that it is hypothetical.
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En revanche, si les conditions énumérées au point précédent du présent arrêt ne sont pas réunies, le rattachement dudit véhicule au territoire du premier État membre est moindre, de sorte qu’une autre justification de ladite taxe est nécessaire (voir, en ce sens, arrêt Commission/Danemark, C‑464/02, EU:C:2005:546, point 79; ordonnance van de Coevering, C‑242/05, EU:C:2006:430, point 26, ainsi que arrêt van Putten e.a., C‑578/10 à C‑580/10, EU:C:2012:246, point 47).
34. In this case, having regard to the provisions of Regulation No 1515/2001 and to the DSB’s recommendations, the Council first of all adopted Regulation No 1644/2001 on 7 August 2001. Next, on 28 January 2002, it adopted Regulation No 160/2002, and finally, on 22 April 2002, Regulation No 696/2002 confirming the definitive anti-dumping duty imposed by Regulation No 2398/97, as amended and suspended by Regulation No 1644/2001.
0
2,342
25 In interpreting Article 14 of Regulation No 17, regard must be had in particular to the rights of the defence, a principle whose fundamental nature has been stressed on numerous occasions in the Court' s decisions ( see, in particular, the judgment of 9 November 1983 in Case 322/81 Michelin v Commission (( 1983 )) ECR 3461, paragraph 7 ).
39 IN FACT , SINCE ARTICLE 119 IS MANDATORY IN NATURE , THE PROHIBITION ON DISCRIMINATION BETWEEN MEN AND WOMEN APPLIES NOT ONLY TO THE ACTION OF PUBLIC AUTHORITIES , BUT ALSO EXTENDS TO ALL AGREEMENTS WHICH ARE INTENDED TO REGULATE PAID LABOUR COLLECTIVELY , AS WELL AS TO CONTRACTS BETWEEN INDIVIDUALS .
0
2,343
26. The referring court is also uncertain whether it is to be inferred from the objectives of the VAT Directive that the tax authorities may gather evidence obtained in the context of a criminal procedure, including by secret means, and use it as the basis for an administrative decision. In this connection, referring to the judgment in Åkerberg Fransson (C‑617/10, EU:C:2013:105), it raises the question of what limits the Charter places on the institutional and procedural autonomy of the Member States.
33 The situation is different as regards periods of service completed after the entry into force of rules to eliminate discrimination, since Article 119 does not then preclude measures to achieve equal treatment by reducing the advantages of the persons previously favoured. Article 119 merely requires that men and women should receive the same pay for the same work without imposing any specific level of pay.
0
2,344
45. Secondly, as is apparent from paragraph 37 of Case C-421/98 Commission v Spain [2000] ECR I-10375, according to Articles 2 and 10 of Directive 85/384, when an activity is usually pursued by architects holding a qualification awarded by the host Member State, a migrant architect holding a diploma, certificate or other evidence of formal qualifications coming within the scope of the directive must also be able to pursue such an activity, even if his diploma, certificate or other evidence of formal qualifications is not necessarily substantively equivalent in terms of the training received.
39. For the sake of completeness, it must be noted that, as recitals 3, 21 and 24 in the preamble to Regulation No 1782/2003 make clear, environmental protection forms part of the objectives of the single payment scheme. The Court has also held that environmental protection, one of the essential objectives of the European Union, must be regarded as forming part of the common agricultural policy (Case C-428/07 Horvath [2009] ECR I-6355, paragraph 29). Moreover, Article 2 point (1) of Regulation No 796/2004 expressly provides that arable land, and consequently agricultural areas pursuant to Article 2(a) of Regulation No 795/2004, is land maintained in good agricultural and environmental condition within the meaning of Article 5 of Regulation No 1782/2003.
0
2,345
23. According to settled case-law of the Court, whenever the provisions of a directive appear, so far as their subject-matter is concerned, to be unconditional and sufficiently precise, they may be relied on before the national courts by individuals against the State where the latter has failed to implement the directive in domestic law by the end of the period prescribed or where it has failed to implement the directive correctly (see, inter alia, Joined Cases C-6/90 and C-9/90 Francovich and Others [1991] ECR I-5357, paragraph 11; Case C-62/00 Marks & Spencer [2002] ECR I-6325, paragraph 25; and Joined Cases C-397/01 to C‑403/01 Pfeiffer and Others [2004] ECR I-8835, paragraph 103).
230THE MECHANISMS OF THE MARKET ARE ADVERSELY AFFECTED IF THE PRICE IS CALCULATED BY LEAVING OUT ONE STAGE OF THE MARKET AND TAKING INTO ACCOUNT THE LAW OF SUPPLY AND DEMAND AS BETWEEN THE VENDOR AND THE ULTIMATE CONSUMER AND NOT AS BETWEEN THE VENDOR ( UBC ) AND THE PURCHASER ( THE RIPENER/DISTRIBUTORS ).
0
2,346
28 Article 17(5) of the Sixth Directive, in the light of which Article 17(2) must be interpreted, lays down the rules applicable to the right to deduct VAT where the VAT relates to input transactions used by the taxable person both for transactions covered by paragraphs 2 and 3, in respect of which value added tax is deductible, and for transactions in respect of which value added tax is not deductible, limiting the right of deduction to that portion of the VAT which is attributable to the former transactions. The use of the words for transactions in Article 17(5) shows that, in order to give rise to the right to deduct under paragraph 2, the goods or services acquired must have a direct and immediate link with the output transactions in respect of which VAT is deductible, and that the ultimate aim pursued by the taxable person is irrelevant in this respect (see BLP Group, paragraphs 18 and 19, Midland Bank, paragraph 20, and Abbey National, paragraph 25).
26. However, the national court, referring to the judgment in Aldewereld (C‑60/93, EU:C:1994:271), considers that, even where a professional activity is carried on outside the territory of the European Union, a sufficiently close connection with that territory will result in Title II of Regulation No 1408/71 being applied to a worker who is a national of a Member State.
0
2,347
48. Cependant, il ne saurait nullement être exclu en l’occurrence que des entreprises établies dans des États membres autres que la République italienne aient été ou soient intéressées à exercer une activité de certification dans ce dernier État membre (voir, en ce sens, arrêt Attanasio Group, précité, point 24).
77. Les conditions d’admission d’un concours doivent être déterminées en fonction de l’intérêt du service et, pour déterminer cet intérêt, les institutions communautaires jouissent d’un large pouvoir d’appréciation (voir, en ce sens, arrêts du 4 février 1987, Bouteiller/Commission, 324/85, Rec. p. 529, point 6; du 12 février 1987, Bonino/Commission, 233/85, Rec. p. 739, point 5, et du 3 avril 2003, Parlement/Samper, C‑277/01 P, Rec. p. I‑3019, point 35).
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29. The freedom of establishment conferred by Article 52 of the Treaty on Community nationals, which entails for them access to, and pursuit of, activities as self-employed persons and the forming and management of undertakings on the same conditions as those laid down for its own nationals by the laws of the Member State of establishment, includes, pursuant to Article 58 of the Treaty, the right of companies or firms formed in accordance with the laws of a Member State and having their registered office, central administration or principal place of business within the Community to pursue their activities in the Member State concerned through a subsidiary, a branch or an agency (Case C-307/97 Saint-Gobain ZN [1999] ECR I-6161, paragraph 35).
39 A number of the Governments which have submitted written observations to the Court have argued that hospital services cannot constitute an economic activity for the purposes of Article 60 of the EC Treaty (now Article 50 EC).
0
2,349
30 As regards the second part of the question, concerning the method to be used to achieve equal treatment, in paragraph 15 of the Defrenne judgment, cited above, where there was a claim in the main proceedings for compensation for discrimination in relation to pay, the Court ruled, in view of the connection between Article 119 and harmonization of working conditions while maintaining improvement, against the argument that compliance with Article 119 could be achieved otherwise than by raising the lowest salaries.
43. As regards judicial review of the implementation of that principle, in view of the wide discretion enjoyed by the EU legislature where the common agricultural policy is concerned, the lawfulness of a measure adopted in that sphere can be affected only if the measure is manifestly inappropriate in relation to the objective which the competent institution is seeking to pursue (see Case C-33/08 Agrana Zucker , paragraph 32 and the case-law cited).
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45. As is clear from settled case-law, the need to provide an interpretation of European Union 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 (see, inter alia, Case C‑134/03 Viacom Outdoor [2005] ECR I‑1167, paragraph 22; Case C‑145/03 Keller [2005] ECR I‑2529, paragraph 29; and Case C‑145/10 Painer [2011] ECR I‑0000, paragraph 46).
58. Therefore, given that the issuing of a European arrest warrant cannot, as such, justify the holding of the requested person for a period the total duration of which exceeds the time necessary to execute that warrant, the executing judicial authority may decide to hold that person in custody, in accordance with Article 6 of the Charter, only in so far as the procedure for the execution of the European arrest warrant has been carried out in a sufficiently diligent manner and in so far as, consequently, the duration of the custody is not excessive.
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36. Certes, ce critère ne saurait avoir un caractère exclusif, puisque les pensions versées par des régimes légaux de sécurité sociale peuvent, en tout ou en partie, tenir compte de la rémunération d’activité (arrêts précités Beune, point 44; Griesmar, point 29; Niemi, point 46, ainsi que Schönheit et Becker, point 57). Or, de telles pensions ne constituent pas des rémunérations au sens de l’article 141 CE (voir, en ce sens, arrêts du 25 mai 1971, Defrenne, 80/70, Rec. p. 445, point 13; du 13 mai 1986, Bilka-Kaufhaus, 170/84, Rec. p. 1607, point 18; arrêts précités Beune, points 24 et 44; Griesmar, point 27, ainsi que Schönheit et Becker, point 57).
48. Selon une jurisprudence constante, l’interdiction des mesures d’effet équivalent à des restrictions quantitatives à l’importation édictée à l’article 28 CE vise toute mesure des États membres susceptible d’entraver, directement ou indirectement, actuellement ou potentiellement, le commerce intracommunautaire (voir, en ce sens, arrêts du 15 novembre 2005, Commission/Autriche, C‑320/03, Rec. p. I‑9871, point 67; du 26 octobre 2006, Commission/Grèce, C‑65/05, Rec. p. I‑10341, point 27, et du 5 juin 2008, Commission/Pologne, C‑170/07, point 43).
0
2,352
67. In that regard, it is not necessary that the beneficiary undertakings are themselves involved in intra-Community trade. Where a Member State grants aid to undertakings, internal activity may be maintained or increased as a result, so that the opportunities for undertakings established in other Member States to penetrate the market in that Member State are thereby reduced (see, to that effect, the judgment in Libert and Others , EU:C:2013:288, paragraph 78 and case-law cited).
53. Consequently, the action should be upheld within these limits.
0
2,353
33. In particular, when, as in the present case, the trade mark for which registration is sought consists of the three-dimensional shape of the packaging of the goods in question – a fortiori where the goods, because of their very nature, must be packaged in order to be marketed, so that the packaging chosen imposes its shape on the goods and, for the purposes of examining an application for registration as a mark, must be assimilated to the shape of the product ( Henkel , supra, paragraph 33) –, the relevant norm or customs may be those which apply in the sector of the packaging of goods which are of the same type and intended for the same consumers as those goods in respect of which registration is sought.
67. Fourth, it should be determined on the basis of an analysis of the costs which a typical undertaking, well run and adequately provided with the means required so as to be able to meet the necessary public service requirements, would have incurred in discharging those obligations, taking into account the relevant receipts and a reasonable profit for discharging the obligations ( Altmark Trans and Regierungspräsidium Magdeburg , paragraph 93).
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2,354
18 That Mrs and Mrs Bryde formed the company Centros in the United Kingdom for the purpose of avoiding Danish legislation requiring that a minimum amount of share capital be paid up has not been denied either in the written observations or at the hearing. That does not, however, mean that the formation by that British company of a branch in Denmark is not covered by freedom of establishment for the purposes of Article 52 and 58 of the Treaty. The question of the application of those articles of the Treaty is different from the question whether or not a Member State may adopt measures in order to prevent attempts by certain of its nationals to evade domestic legislation by having recourse to the possibilities offered by the Treaty.
36. Afin de statuer sur le bien-fondé du recours de la Commission, il importe de rappeler, à titre liminaire, la jurisprudence constante de la Cour selon laquelle l’article 49 TFUE s’oppose à toute mesure nationale qui, même applicable sans discrimination tenant à la nationalité, est susceptible de gêner ou de rendre moins attrayant l’exercice, par les citoyens de l’Union, de la liberté d’établissement garantie par le traité (voir, notamment, arrêts Commission/France, C‑89/09, EU:C:2010:772, point 44, ainsi que SOA Nazionale Costruttori, C‑327/12, EU:C:2013:827, point 45 et jurisprudence citée).
0
2,355
20. Thus, the Court has held that Directive 89/391 must necessarily be given broad scope, with the result that the exceptions to that scope, provided for in the first subparagraph of Article 2(2), must be interpreted restrictively (see, to that effect, inter alia, judgments in Simap , C‑303/98, EU:C:2000:528, paragraphs 34 and 35, and Commission v Spain , C‑132/04 EU:C:2006:18, paragraph 22). Those exceptions were adopted purely for the purpose of ensuring the proper operation of services essential for the protection of public health, safety and order in cases, the gravity and scale of which are exceptional (judgment in Neidel , C‑337/10, EU:C:2012 :263, paragraph 21 and the case-law cited).
73. That concept requires the unequal treatment found to exist to be justified by the existence of precise and specific factors, characterising the employment condition to which it relates, in the particular context in which it occurs and on the basis of objective and transparent criteria in order to ensure that that unequal treatment in fact meets a genuine need, is appropriate for achieving the objective pursued and is necessary for that purpose. Those factors may result, in particular, from the specific nature of the tasks for the performance of which fixed-term contracts have been concluded and from the inherent characteristics of those tasks or, as the case may be, from pursuit of a legitimate social-policy objective of a Member State (see, inter alia, Del Cerro Alonso , paragraphs 53 and 58; and Gavieiro Gavieiro and Iglesias Torres , paragraph 55).
0
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28. The assessments made in the statement of objections provided for under Community rules are intended to define the scope of the administrative procedure vis-à-vis the undertakings in respect of which it was initiated (see, in particular, Joined Cases 142/84 and 156/84 British American Tobacco and Reynolds Industries v Commission [1987] ECR 4487, paragraph 70). To that end, the statement of objections must set forth clearly all the essential facts upon which the Commission is relying at that stage of the procedure. It has consistently been held that that may be done summarily, since the statement of objections is a preparatory document containing assessments of fact and of law which are purely provisional in nature (see, in particular, Joined Cases 100/80 to 103/80 Musique Diffusion française and Others v Commission [1983] ECR 1825, paragraph 14, and Joined Cases C‑204/00 P, C‑205/00 P, C‑211/00 P, C‑213/00 P, C‑217/00 P and C‑219/00 P Aalborg Portland and Others v Commission [2004] ECR I‑123, paragraph 67).
46. Toutefois, hormis le fait que la République hellénique semble elle-même reconnaître la participation des employés et de l’État, en tant qu’employeur, au financement du régime litigieux, il ressort en tout état de cause de la jurisprudence de la Cour que les modalités de financement et de gestion d’un régime de pension tel que celui en cause en l’espèce ne constituent pas non plus un élément décisif pour apprécier si ledit régime relève de l’article 141 CE (arrêts précités Beune, point 38; Griesmar, point 37, et Niemi, point 43).
0
2,357
51 However, an alleged failure to have regard to the rules of evidence is a question of law, which is admissible in an appeal (judgment of 10 July 2008, Bertelsmann and Sony Corporation of America v Impala, C‑413/06 P, EU:C:2008:392, paragraph 44).
44. As a preliminary remark, it is clear from the Court’s case-law that an alleged failure to have regard to the rules of evidence is a question of law, which is admissible in an appeal (see, to that effect, Case C-199/92 P Hüls v Commission [1999] ECR I‑4287, paragraph 65, and Joined Cases C‑403/04 P and C‑405/04 P Sumitomo Metal Industries and Nippon Steel v Commission [2007] ECR I‑729, paragraph 40). Thus, in so far as Impala, under its general plea of inadmissibility, specifically argues that the third ground of appeal is inadmissible in its entirety, that argument cannot be accepted.
1
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22. In those circumstances, the action brought by the Commission must be considered well founded since it is not disputed that on expiry of the period laid down in the reasoned opinion ─ a time-limit which is decisive when establishing whether a Member State has failed to fulfil its obligations (see, inter alia , Case C-173/01 Commission v Greece [2002] ECR I-6129, paragraph 7) ─ the French Government had not adopted all the measures necessary for transposition of the Directive.
34. It must thus be concluded that a benefit such as that received by Mr De Cuyper, the grant of which is not of a discretionary nature and which is intended to cover the risk linked to involuntary loss of employment where the worker retains his capacity for work, must be regarded as an unemployment allowance that falls within the scope of Regulation No 1408/71 even if, under a national provision, the recipient is exempt from registering as a job-seeker. Article 18 EC
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51 The particular importance for the application of the polluter-pays principle, and hence for the liability mechanism provided for in Directive 2004/35, of the causal link between the operator’s activity and the environmental damage is also apparent from the provisions of that directive which relate to the inferences to be drawn from the fact that the operator did not contribute to the pollution or to the risk of pollution (judgment of 4 March 2015, Fipa Group and Others, C‑534/13, EU:C:2015:140, paragraph 57).
88 According to settled case-law, where all the other grounds put forward in an appeal have been rejected, any ground challenging the decision of the General Court on costs must be rejected as inadmissible by virtue of the second paragraph of Article 58 of the Statue of the Court of Justice of the European Union, under which no appeal lies regarding only the amount of the costs or the party ordered to pay them (see, to that effect, order of 13 January 1995 in Roujansky v Council, C‑253/94 P, EU:C:1995:4, paragraphs 13 and 14, and judgment of 2 October 2014 in Strack v Commission, C‑127/13 P, EU:C:2014:2250, paragraph 151).
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95 Furthermore, the mere fact that that period has expired does not mean that the European Union has exhausted the possibilities under that dispute settlement system of finding a solution to the dispute between it and other parties. Accordingly, to require the EU judicature, merely because the period has expired, to review the legality or validity of the EU measures concerned in the light of the WTO rules and of the rulings and recommendations of the DSB finding non-compliance with them could have the effect of undermining the European Union’s position in its attempt to reach a solution which is both consistent with the WTO rules and mutually acceptable to the parties to the dispute (see, to this effect, judgments in Van Parys, C‑377/02, EU:C:2005:121, paragraphs 51 and 54; FIAMM and Others v Council and Commission, C‑120/06 P and C‑121/06 P, EU:C:2008:476, paragraphs 117 and 125 to 130; and X and X BV, C‑319/10 and C‑320/10, EU:C:2011:720, paragraphs 36 and 37).
40. As regards the rules for application of the collective agreement, they cite, as justified grounds thus envisaged, events such as the serious illness or death of a child or of the other parent, and divorce. On the other hand, those rules do not, in principle, recognise a move to another place, the coming into existence of another employment relationship, or a new pregnancy as unforeseeable and justified grounds.
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48. Il s’ensuit que, contrairement à ce que prétend la Commission, une interprétation purement littérale du régime particulier des agences de voyages fondée sur le texte d’une ou de plusieurs versions linguistiques, à l’exclusion des autres, ne saurait prévaloir. Conformément à une jurisprudence constante, il y a lieu de considérer que les dispositions du droit de l’Union doivent être interprétées et appliquées de manière uniforme à la lumière des versions établies dans toutes les langues de l’Union. En cas de disparité entre les diverses versions linguistiques d’un texte de l’Union, la disposition en cause doit être interprétée en fonction de l’économie générale et de la finalité de la réglementation dont elle constitue un élément (arrêt du 8 décembre 2005, Jyske Finans, C‑280/04, Rec. p. I‑10683, point 31).
34 On 13 February 1993 the Council adopted the Regulation by a qualified majority vote.
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3 IN PARAGRAPH 1 OF THE OPERATIVE PART OF ITS JUDGMENT OF 15 OCTOBER 1980 ( CASE 145/79 ROQUETTE ( 1980 ) ECR 2917 ), THE COURT , RULING ON QUESTIONS REFERRED TO IT BY THE TRIBUNAL D ' INSTANCE , LILLE , BY JUDGMENT OF 29 JUNE 1979 , DECLARED INVALID COMMISSION REGULATION NO 652/76 OF 24 MARCH 1976 : ' IN SO FAR AS IT FIXES THE COMPENSATORY AMOUNTS APPLICABLE TO MAIZE STARCH ON A BASIS OTHER THAN THAT OF THE INTERVENTION PRICE OF MAIZE AFTER DEDUCTION OF THE PRODUCTION REFUND ON STARCH ; IN SO FAR AS IT FIXES THE COMPENSATORY AMOUNTS APPLICABLE TO WHEAT STARCH ON A BASIS OTHER THAN THAT OF THE REFERENCE PRICE OF WHEAT AFTER DEDUCTION OF THE PRODUCTION REFUND ON STARCH ; IN SO FAR AS IT FIXES THE COMPENSATORY AMOUNTS APPLICABLE TO ALL THE DIFFERENT PRODUCTS OBTAINED BY THE PROCESSING OF A GIVEN QUANTITY OF THE SAME BASIC PRODUCT , SUCH AS MAIZE OR WHEAT , IN A SPECIFIED MANUFACTURING PROCESS AT A FIGURE APPRECIABLY HIGHER THAN THE COMPENSATORY AMOUNT FIXED FOR THAT GIVEN QUANTITY OF THE BASIC PRODUCT , AND IN SO FAR AS IT FIXES COMPENSATORY AMOUNTS APPLICABLE TO POTATO STARCH WHICH EXCEED THOSE APPLICABLE TO MAIZE STARCH . ' IN PARAGRAPH 3 OF THE OPERATIVE PART OF THAT JUDGMENT , HOWEVER , THE COURT STATED , FOR REASONS SET OUT IN PARAGRAPHS 51 AND 52 OF THE JUDGMENT , THAT , ' THE FACT THAT THE ABOVE-MENTIONED PROVISIONS ARE INVALID DOES NOT ENABLE THE CHARGING OR PAYMENT OF MONETARY COMPENSATORY AMOUNTS BY THE NATIONAL AUTHORITIES ON THE BASIS OF THOSE PROVISIONS TO BE CHALLENGED AS REGARDS THE PERIOD PRIOR TO THE DATE OF THIS JUDGMENT . '
33. The requirement at issue in the main proceedings may, in principle, contribute not only to ensuring the correct collection of VAT and preventing evasion but also to eliminating the risk of loss of tax revenue. It follows that the Republic of Poland is fully entitled to submit that that requirement pursues the legitimate objectives set out in Articles 90(1) and 273 of the VAT Directive.
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2,363
48. To tax, on its overall price, the supply by a taxable dealer of second-hand goods, where the price at which that dealer purchased those goods includes a sum of input VAT which was paid by a person falling within one of the categories identified in Article 314(a) to (d) of that directive and which neither that person nor the taxable dealer was able to deduct, would lead to such double taxation (see, to that effect, Stenholmen , paragraph 25 and Jyske Finans , paragraph 38).
27. In that regard, it should be recalled that only measures the legal effects of which are binding on, and capable of affecting the interests of, the applicant by bringing about a distinct change in his legal position are acts or decisions which may be the subject of an action for annulment (see, inter alia, Case C‑131/03 P Reynolds Tobacco and Others v Commission [2006] ECR I‑7795, paragraph 54, and the case-law cited).
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35 That case-law relating to the principle that trade mark rights may be exhausted, based on Article 36 TFEU, is intended, like Article 7(1) of Directive 2008/95, to reconcile the fundamental interest in protecting trade mark rights, on the one hand, with the fundamental interest in the free movement of goods within the internal market, on the other (see, to that effect, judgment of 11 July 1996, Bristol-Myers Squibb and Others, C‑427/93, C‑429/93 and C‑436/93, EU:C:1996:282, paragraph 40).
49. The Court of First Instance has exclusive jurisdiction to make findings of fact, save where a substantive inaccuracy in its findings is attributable to the documents submitted to it, and to appraise those facts. That appraisal thus does not, save where the clear sense of the evidence produced before it has been distorted, constitute a point of law which is subject, as such, to review by the Court of Justice on appeal (see, in this respect, Case C‑104/00 P DKV v OHIM [2002] ECR I‑7561, paragraph 22, and Joined Cases C‑456/01 P and C‑457/01 P Henkel v OHIM [2004] ECR I‑5089, paragraph 41).
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19. In that regard, the Court has held that Directive 2002/74 has direct effect in the event of non-transposition only in respect of insolvencies arising after 8 October 2005 (Case C-246/06 Velasco Navarro [2008] ECR I-105, paragraphs 27 to 29).
24. It follows that it is for the appellant to establish not only that it did not have access to certain exculpatory evidence, but also that it could have used that evidence for its defence.
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54 The provisions of Section 1 of Chapter II of Decision No 1/80 thus constitute a further stage in securing freedom of movement for workers on the basis of Articles 48 and 49 of the EC Treaty (now, after amendment, Articles 39 EC and 40 EC) and Article 50 of the EC Treaty (now Article 41 EC) (Bozkurt, cited above, paragraphs 14 and 19, Tetik, cited above, paragraph 20, and Case C-210/97 Akman v Oberkreisdirektor des Rheinisch-Bergischen-Kreises [1998] ECR I-7519, paragraph 20).
74. For its part, the concept of ‘taking unfair advantage of the distinctive character or the repute of the trade mark’, also referred to as, inter alia, ‘free-riding’, relates not to the detriment caused to the mark but to the advantage taken by the third party as a result of the use of the identical or similar sign. It covers, in particular, cases where, by reason of a transfer of the image of the mark or of the characteristics which it projects to the goods identified by the identical or similar sign, there is clear exploitation on the coat-tails of the mark with a reputation (Case C‑487/07 L’Oréal and Others, paragraph 41).
0
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57. It must be stated at the outset that the procedures provided for in Articles 220 and 239 of the Customs Code pursue the same aim, namely to limit the post-clearance payment of import and export duties to cases where such payment is justified and is compatible with a fundamental principle such as that of the protection of legitimate expectations (see Case C- 250/91 Hewlett Packard France [1993] ECR I-1819, paragraph 46, and Söhl & Söhlke , paragraph 54).
75. However, it must be observed that, although de facto unions and legally recognised unions, such as marriage, may display similarities in certain respects, those similarities do not necessarily mean that those two types of union must be treated in the same way.
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17 First of all, it should be borne in mind that Directive 76/768 provided exhaustively for the harmonisation of national rules on the packaging and labelling of cosmetic products (see, inter alia, Unilever, cited above, paragraph 24, and Case C-220/98 Estée Lauder [2000] ECR I-117, paragraph 23).
37. Il convient de rappeler que, d’une part, selon la jurisprudence constante de la Cour, un fonctionnaire de l’Union a la qualité de travailleur migrant (voir arrêts My, précité, point 37 et jurisprudence citée; du 16 février 2006, Öberg, C‑185/04, Rec. p. I‑1453, point 12, ainsi que du 4 juillet 2013, Gardella, C‑233/12, point 25) et que, d’autre part, l’obligation des États membres de rendre possible le transfert au régime de pension de l’Union des droits à pension acquis par les fonctionnaires de cette dernière au titre de leurs fonctions antérieures et de définir à cet égard une méthode de calcul relève du champ d’application de l’article 4, paragraphe 3, TUE (voir, en ce sens, arrêt du 17 juillet 1997, Commission/Espagne, C‑52/96, Rec. p. I‑4637, point 9).
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60. It is important, also, to point out that an alleged distortion of the facts must be obvious from the documents on the Court’s file without there being any need to carry out a new assessment of the facts and the evidence (see, in particular, General Motors v Commission , paragraph 54, and Evonik Degussa v Commission and Council , paragraph 74).
43. It is only where that adapter can be classified neither under heading 8471 nor under heading 8473 of the CN that it would be necessary to consider it to be an ‘electrical apparatus for making connections to or in electrical circuits’ and consequently to fall under heading 8536 of the CN, the wording of which refers, in particular, to ‘electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits’.
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52 In order to determine whether the conditions for the existence of a transfer have been met, and in particular whether the entity in question in the main proceedings retained its identity after being taken over by the City of Metz, it is for the national tribunal to take into consideration all the facts which go to characterise the transaction in question, including in particular the type of undertaking or business, whether or not its tangible assets, such as buildings and movable property, are transferred, the value of its intangible assets at the time of the transfer, whether or not the majority of its employees are taken over by the new employer, whether or not its goodwill is transferred, the degree of similarity between the activities carried on before and after the transfer, and the period, if any, for which those activities are suspended. However, those circumstances are merely single factors in the overall assessment which must be made and cannot therefore be considered in isolation (see, in particular, Spijkers, paragraph 13, Süzen, paragraph 14, Sánchez Hidalgo and Others, paragraph 29, and Allen and Others, paragraph 26).
59. In the interests of transparency the Commission adopted the Guidelines, in which it indicates the basis on which it will take account of one or other aspect of the infringement and what this will imply as regards the amount of the fine.
0
2,371
38. It is true that, according to the Court’s case-law, the preamble to a European Union act has no binding legal force and cannot be relied on either as a ground for derogating from the actual provisions of the act in question or for interpreting them in a manner clearly contrary to their wording (Case C‑308/97 Manfredi [1998] ECR I‑7685, paragraph 30; Case C‑136/04 Deutsche Milch‑Kontor [2005] ECR I‑10095, paragraph 32; Case C‑134/08 Tyson Parketthandel [2009] ECR I‑2875, paragraph 16; and Case C‑7/11 Caronna [2012] ECR I-0000, paragraph 40).
18 A transaction performed by a taxable person in a private capacity is not, therefore, subject to VAT.
0
2,372
48. That does not, however, mean that the Member States may not take account of every factor within the ambit of their rules relating to civil liability provided, none the less, that they exercise their powers in that field in compliance with EU law and, in particular, with Article 3(1) of the First Directive, Article 2(1) of the Second Directive and Article 1 of the Third Directive and that those national rules do not deprive those directives of their effectiveness ( Ruiz Bernáldez , paragraph 19; Candolin and Others , paragraphs 27 and 28; Farrell , paragraph 34; Carvalho Ferreira Santos , paragraphs 35 and 36; and Case C‑409/09 Ambrósio Lavrador and Olival Ferreira Bonifácio [2011] ECR I‑0000, paragraph 28).
35. Furthermore, with regard to the law concerning civil liability, the Court has also held that the Member States must exercise their powers in that field in compliance with EU law and, in particular, with Article 3(1) of the First Directive, Article 2(1) of the Second Directive and Article 1 of the Third Directive ( Candolin and Others , paragraph 27, and Farrell , paragraph 34).
1
2,373
45. In that regard, it follows from the Court’s case-law that the determination of the origin of goods must be based on a real and objective distinction between the basic product and the processed product, depending fundamentally on the specific material qualities of each of those products (see Gesellschaft für Überseehandel , paragraph 5; Cousin and Others , paragraph 16; and HEKO Industrieerzeugnisse , paragraph 29).
46 As its very wording shows, this provision lays down, clearly, precisely and unconditionally, an unequivocal standstill clause, prohibiting the contracting parties from introducing new restrictions on the freedom of establishment as from the date of entry into force of the Additional Protocol.
0
2,374
25. The Court has also held that, where a Member State has levied charges in breach of the rules of Community law, individuals are entitled to reimbursement not only of the tax unduly levied but also of the amounts paid to that State or retained by it which relate directly to that tax. That also includes losses constituted by the unavailability of sums of money as a result of a tax being levied prematurely ( Metallgesellschaft , paragraphs 87 to 89, and Test Claimants in the FII Group Litigation , paragraph 205).
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
2,375
196. The Court has already held that clause 5(1) of the Framework Agreement does not appear, so far as its subject-matter is concerned, to be unconditional and sufficiently precise for individuals to be able to rely upon it before a national court. Under clause 5(1), it is left to the discretion of the Member States to rely, for the purposes of preventing the misuse of fixed-term employment contracts, on one or more of the measures listed in that clause, or even on existing equivalent legal measures, while taking account of the needs of specific sectors and/or categories of workers. In addition, it is not possible to determine sufficiently the minimum protection which should, on any view, be implemented pursuant to clause 5(1) of the Framework Agreement ( Impact , paragraphs 71, 78 and 79).
18. In accordance with recitals 2, 5 and 6 in the preamble to Regulation No 1889/2005, the regulation seeks to prevent, discourage and avoid the introduction of the proceeds of illegal activities into the financial system and their investment after laundering by the establishment, inter alia, of a principle of obligatory declaration of such movements allowing information to be gathered concerning them.
0
2,376
23. The Commission, relying on a purposive interpretation of Directive 89/105, submits that the obligation to state reasons provided for in Article 6 thereof must be interpreted broadly (see judgments in Commission v Austria , C‑424/99, EU:C:2001:642, paragraphs 24 to 32; Commission v Finland , C‑229/00, EU:C:2003:334, paragraphs 37 to 40; Pohl-Boskamp , C‑317/05, EU:C:2006:684, and Commission v Austria , C‑311/07, EU:C:2008:431, paragraph 29). It submits that Article 6(3) to (5) of that directive is accordingly applicable to a decision such as the Decree of 21 February 2012.
29 Yet it is clear from Article 6 of the directive that that provision is intended to apply where inclusion of a medicinal product on a list means that its cost will automatically be reimbursed or borne by the scheme. Thus, the fact that in a Member State there is a register and not a positive list and that the cost of medicinal products not included on the register may likewise be borne there by the scheme if the medicinal product prescribed by the doctor is necessary for the condition affecting the patient in no way detracts from the sole determining factor, namely the fact that inclusion of a medicinal product on the register normally means that its cost will automatically be borne by the scheme.
1
2,377
84. Furthermore, the Court has ruled that the status of Member State of residence of the company receiving dividends cannot entail the obligation for that Member State to offset a fiscal disadvantage arising where a series of charges to tax is imposed entirely by the Member State in which the company distributing those dividends is established, in so far as the dividends received are neither taxed nor taken into account in a different way by the first Member State as regards investment enterprises established in that State (judgment in Orange European Smallcap Fund , C‑194/06, EU:C:2008:289, paragraph 41).
37. In the light of the objective pursued by Directive 75/129, the Court has defined the term ‘establishment’ appearing therein very broadly, in order to limit as far as possible cases of collective redundancies which are not subject to the directive because of the legal definition of that term at national level (see Rockfon , paragraphs 31 and 32).
0
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7 According to Article 2 of Regulation No 1390/81, no rights are acquired thereunder in respect of a period prior to the date of its entry into force. It appears from Article 4 that the regulation entered into force only on 1 July 1982, that is to say after both the periods relevant to the main proceedings. The regulation is therefore not applicable to the dispute and the question put by the national court is correct in referring only to the relevant Treaty provisions (see Case 143/87 Stanton v Inasti [1988] ECR 3877, paragraph 7).
30. It is also necessary to verify that the purchasers of the goods or services benefit from the subsidy granted to the beneficiary. The price payable by the purchaser must be fixed in such a way that it diminishes in proportion to the subsidy granted to the seller or supplier of the goods or services, which therefore constitutes an element in determining the price demanded by the latter. It must also be ascertained whether, objectively, the fact that a subsidy is paid to the seller or supplier allows the latter to sell the goods or supply the services at a price lower than he would have to demand in the absence of subsidy ( Office des produits wallons , paragraph 14).
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48 However, in the light of the ubiquitous nature of the information and content placed online on a website and the fact that the scope of their distribution is, in principle, universal (see, to that effect, judgment of 25 October 2011, eDate Advertising and Others, C‑509/09 and C‑161/10, EU:C:2011:685, paragraph 46), an application for the rectification of the former and the removal of the latter is a single and indivisible application and can, consequently, only be made before a court with jurisdiction to rule on the entirety of an application for compensation for damage pursuant to the case-law resulting from the judgments of 7 March 1995, Shevill and Others (C‑68/93, EU:C:1995:61, paragraphs 25, 26 and 32), and of 25 October 2011, eDate Advertising and Others (C‑509/09 and C‑161/10, EU:C:2011:685, paragraphs 42 and 48), and not before a court that does not have jurisdiction to do so.
40. En effet, au regard de l’objectif du règlement nº 469/2009, tel que rappelé au point 31 du présent arrêt, à savoir compenser le retard pris par le titulaire d’un brevet de base dans l’exploitation commerciale de son invention par une durée supplémentaire d’exclusivité, d’une part, l’octroi d’un premier CCP sur le principe actif unique irbésartan a déjà permis à son titulaire de bénéficier d’une telle compensation et, d’autre part, l’objectif de ce règlement n’est pas de compenser intégralement les retards pris dans la commercialisation de son invention ni de compenser de tels retards en lien avec toutes les formes de commercialisation possibles de ladite invention, y compris sous la forme de compositions déclinées autour du même principe actif.
0
2,380
43. As the German Government has pointed out, it is also necessary, in order for it to be possible to conclude that there is a ‘public works contract’ for the purposes of Directive 93/37, that the execution of the planned work corresponds to the requirements specified by the contracting authority (judgment in Commission v Germany , EU:C:2009:664, paragraph 55).
55. Next, it must be pointed out that the definition of ‘public works contract’ in Article 1(a) of Directive 93/37 includes all operations in which a contract for pecuniary interest, irrespective of its formal classification, is concluded between a contracting authority and a contractor and has as its object the execution by the latter of a ‘work’ within the meaning of Article 1(c) of the directive. The essential criterion in that respect is that the work should be executed in accordance with the requirements specified by the contracting authority; the means of that execution are immaterial.
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2,381
34 As regards, second, the Romanian Government’s argument that the request for a preliminary ruling is inadmissible in so far as it relates to the interpretation of the instruments of the Council of Europe covered by the questions referred, it should be recalled that the power of the Court to provide interpretations by way of preliminary rulings, as follows from Article 267 TFEU, extends only to rules which are part of EU law (judgment of 4 May 2010 in TNT Express Nederland, C‑533/08, EU:C:2010:243, paragraph 59 and the case-law cited), which is not the case for the instruments of the Council of Europe referred to by the referring court in its first, second, fifth and sixth questions. The Court is thus not competent to rule on those questions in so far as they relate directly to the interpretation of such instruments.
45. On the contrary, it is apparent from the broad logic of the directive – which seeks an integrated reduction of pollution – that it is for the Member States to take measures capable of reducing to a minimum the risk of the limit values and/or alert thresholds being exceeded and the duration of such an occurrence, taking into account all the material circumstances and opposing interests.
0
2,382
35. It follows that the sole criterion capable of distinguishing between taxpayers making gifts to institutions whose seat is in Austria and those making gifts to corresponding institutions established in other Member States is in fact the place of establishment of the recipient of the gift. Such a criterion, by definition, cannot be a valid criterion for assessing the objective comparability of the situations or, consequently, for establishing an objective difference between them (see, by analogy, with respect to freedom to provide services, Case C‑76/05 Schwarz and Gootjes-Schwarz [2007] ECR I‑6849, paragraphs 72 and 73).
68. That said, it therefore needs to be examined whether and, if so, under what conditions the restriction at issue may be allowed on the basis of the justifications relied on by the Portuguese Republic.
0
2,383
111. In accordance with the case-law of the Court, although Regulation No 1049/2001 is designed to confer on the public as wide a right of access as possible to documents of the institutions, that right of access is nevertheless subject, in the light of the regime of exceptions laid down in Article 4 thereof, to certain limits based on reasons of public or private interest (see, to that effect, Commission v Technische Glaswerke Ilmenau , paragraph 51).
12 IT IS ESTABLISHED THAT THE DIRECTOR-GENERAL FOR COMPETITION DID NO MORE THAN SIGN THE NOTICE OF OBJECTIONS WHICH THE MEMBER OF THE COMMISSION RESPONSIBLE FOR PROBLEMS OF COMPETITION HAD PREVIOUSLY APPROVED IN THE EXERCISE OF THE POWERS WHICH THE COMMISSION HAD DELEGATED TO HIM .
0
2,384
88. In that regard, it is apparent from all the abovementioned provisions that the interest of the service may be a legitimate objective that can be taken into consideration. In particular, as stated in paragraph 82 above, Article 1(d) of the Staff Regulations authorises limitations on the principles of non-discrimination and proportionality. Those interests of the service must however be objectively justified and the required level of knowledge of languages must be proportionate to the genuine needs of the service (see, to that effect, Case 79/74 Küster v Parliament [1975] ECR 725, paragraphs 16 and 20, and Case 22/75 Küster v Parliament [1975] ECR 1267, paragraphs 13 and 17).
26 Directive 95/29, on the other hand, contains a number of specific provisions regarding maximum journey times, conditions of transport, animals' feeding and watering intervals, minimum rest periods and loading densities.
0
2,385
65. Consequently, it must be found, as was held in Bosmann (C‑352/06, EU:C:2008:290), that Article 13(2)(a) of Regulation No 1408/71, read in conjunction with Article 13(1) of that regulation, does not preclude, in circumstances such as those in the main proceedings, a migrant worker who is subject to the social security scheme of the State of employment, who fulfils the substantive conditions for granting such benefits under the legislation of his State of residence and whose situation does not give rise to an overlapping of the same form of family benefits in relation to the same period, from receiving family benefits or an old-age pension from the latter State.
17 Proper consultation of the Parliament where required by the Treaty is one of the means allowing it to play an actual part in the legislative process of the Community (see the judgments in the Isoglucose cases, Case 138/79 Roquette Frères v Council [1980] ECR 3333, at paragraph 33, and Case 139/79 Maizena v Council [1980] ECR 3393, at paragraph 34).
0
2,386
32 Next, the classification of a product in one Member State as a medicinal product within the meaning of Directive 2001/83, does not require the competent authorities of another Member State to classify the same product as a medicinal product within the meaning of other instruments of EU law (see, to that effect, judgment of 3 October 2013, Laboratoires Lyocentre, C‑109/12, EU:C:2013:626, paragraph 48).
51. It should be stated at the outset that the free movement of goods is one of the fundamental principles of the Community.
0
2,387
45. It must be noted that, according to settled case-law, Article 2(1) of Directive 2006/126 provides for the mutual recognition, without any formality, of driving licences issued by Member States. That provision imposes on those Member States a clear and precise obligation which leaves no room for discretion as to the measures to be adopted in order to comply with it (see, to that effect, judgments in Akyüz , C‑467/10, EU:C:2012:112, paragraph 40, and Hofmann , C‑419/10, EU:C:2012:240, paragraphs 43 and 44).
39 It follows from such an interpretation that a potentially less favourable treatment of dividends distributed to non-resident pension funds during one tax year cannot be compensated by their potentially favourable treatment during other tax years.
0
2,388
36. According to settled case-law, an international treaty must be interpreted not solely by reference to the terms in which it is worded but also in the light of its objectives. Article 31 of the Vienna Convention on the Law of Treaties of 23 May 1969 provides in that respect that a treaty is to be interpreted in good faith in accordance with the ordinary meaning to be given to its terms in their context and in the light of its object and purpose (see, to that effect, inter alia, Opinion 1/91 [1991] ECR I‑6079, paragraph 14; Case C‑416/96 El-Yassini [1999] ECR I‑1209, paragraph 47; Case C‑268/99 Jany and Others [2001] ECR I‑8615, paragraph 35; and Case C‑386/08 Brita [2010] ECR I‑0000, paragraphs 42 and 43 and the case‑law cited).
34. Such considerations, expressed in respect of medical services provided in a hospital setting, can be reproduced with regard to medical services involving the use of major medical equipment, even if those services, like those at issue in the Commission’s first head of claim, are supplied outside such a setting.
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2,389
23. The situations falling within the scope of Community law include those involving the exercise of the fundamental freedoms guaranteed by the EC Treaty, in particular those involving the freedom to move and reside within the territory of the Member States, as conferred by Article 18 EC (Case C-76/05 Schwarz and Gootjes‑Schwarz [2007] ECR I‑0000, paragraph 87, and the case‑law cited). In the main proceedings, the assistance at issue relates specifically to studies pursued in another Member State.
19 In order to determine whether such measures are in the nature of State aid, it is necessary to consider whether in similar circumstances a private investor of a size comparable to that of the bodies administering the public sector might have provided capital of such an amount.
0
2,390
29. The Italian rules in question are intended to guarantee the quality of the services provided by patent agents and to protect those who have commissioned such services. While such objectives constitute overriding requirements relating to the public interest capable of justifying a restriction on freedom to provide services, it is also necessary, in accordance with the principle of proportionality, that the application of national rules of a Member State to providers of services established in other Member States be appropriate for securing attainment of the objectives which they pursue and not go beyond what is necessary in order to attain them (see, among others, Case C-76/90 Säger [1991] ECR I-4221, paragraphs 15 to 17, and Corsten , paragraphs 38 and 39).
19. National legislation which does not take into account, for the calculation of the amount of parental benefit, periods of employment completed under the Joint Sickness Insurance Scheme of the European Communities is likely to dissuade citizens of a Member State from working within an institution of the European Union situated in another Member State since, by accepting employment with such an institution, they lose the right to benefit under the national sickness insurance scheme from family benefits to which they would have been entitled had they not accepted that employment (see to that effect, My , paragraph 47).
0
2,391
51 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 for the national court to define the factual and legal context of the questions it is asking or, at the very least, to explain the factual circumstances on which those questions are based. Those requirements are of particular importance in certain areas, such as competition, where the factual and legal issues are often complex (see, in particular, Joined Cases C-320/90, C-321/90 and C-322/90 Telemarsicabruzzo and Others [1993] ECR I-393, paragraphs 6 and 7, Case C-284/95 Safety High-Tech v S. & T. [1998] ECR I-4301, paragraphs 69 and 70, Case C-341/95 Bettati [1998] ECR I-4355, paragraphs 67 and 68, Case C-67/96 Albany [1999] ECR I-5751, paragraph 39, and Joined Cases C-115/97, C-116/97 and C-117/97 Brentjens' [1999] ECR I-6025, paragraph 38).
20. In order to provide a useful reply to those questions, it must be observed as a preliminary point that the Community directives on public contracts aim to coordinate national procedures in that field. As regards, more particularly, public service contracts, the third recital in the preamble to the Directive states that the objectives set out in the first and second recitals ‘… require the coordination of the procurement procedures for the award of public service contracts’.
0
2,392
32 Those States are nonetheless obliged to ensure that the civil liability arising under their domestic law is covered by insurance which complies with the provisions of the three abovementioned directives. It is also apparent from the Court’s case-law that the Member States must exercise their powers in that field in a way that is consistent with EU law and that the provisions of national legislation which govern compensation for road accidents may not deprive the First, Second and Third Directives of their effectiveness (judgment of 23 October 2012, Marques Almeida, C‑300/10, EU:C:2012:656, paragraphs 30 and 31 and the case-law cited).
31. It is also apparent from the case-law of the Court of Justice that the Member States must exercise their powers in that field in compliance with EU law and that the national provisions which govern compensation for road accidents may not deprive the First, Second and Third Directives of their effectiveness ( Ambrósio Lavrador and Olival Ferreira Bonifácio , paragraph 28).
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2,393
37 In order to answer that question, it should, first of all, be noted that Article 220(2)(b) of the Customs Code is intended to protect the legitimate expectations of the person liable for payment as to the soundness of all the factors on which the decision to recover or not to recover customs duties is based (see, inter alia, judgments of 18 October 2007, Agrover, C‑173/06, EU:C:2007:612, paragraph 31, and of 10 December 2015, Veloserviss, C‑427/14, EU:C:2015:803, paragraph 43).
42 It is true that the concept of aid has been interpreted by the Court as not encompassing differential treatment of undertakings in the application of charges, where that differential treatment flows from the nature and general scheme of the system of charges in question (see, to that effect, Case 173/73 Italy v Commission [1974] ECR 709, paragraph 15; Joined Cases C-72/91 and C-73/91 Sloman Neptun [1993] ECR I-887, paragraph 21; and Case C-390/98 Banks [2001] ECR I-6117, paragraph 33).
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95 Furthermore, in the case of supervisory measures adopted at the national level in order to implement Community rules regarding the common agricultural policy, the national authorities must act with the same degree of care as they exercise in implementing the corresponding national legislation, in order to prevent any erosion of the effectiveness of Community law (Case C-2/93 Exportslachterijen van Oordegem, cited above, paragraph 19).
41. Les obstacles à la libre circulation des marchandises résultant, en l’absence d’harmonisation des législations, de l’application à des marchandises en provenance d’autres États membres, où elles sont légalement fabriquées et commercialisées, de règles relatives aux conditions auxquelles doivent répondre ces marchandises, même si ces règles sont indistinctement applicables à tous les produits, constituent des mesures d’effet équivalent à des restrictions quantitatives, interdites par l’article 28 CE (arrêts du 24 novembre 1993, Keck et Mithouard, C‑267/91 et C‑268/91, Rec. p. I‑6097, point 15; du 16 novembre 2000, Commission/Belgique, C‑217/99, Rec. p. I‑10251, point 16; du 7 juin 2007, Commission/Belgique, C‑254/05, Rec. p. I‑4269, point 28 et du 14 février 2008, Dynamic Medien, C‑244/06, non encore publié au Recueil, point 27). Il y a lieu de vérifier si les mesures litigieuses sont des réglementations constituant des mesures d’effet équivalent à des restrictions quantitatives à la libre circulation des marchandises au sens de la jurisprudence précitée.
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89. It is apparent from the case-law of the Court of Justice that if a given operation or activity is not covered by the prohibition rule laid down in Article 81(1) EC, owing to its neutrality or positive effect in terms of competition, a restriction of the commercial autonomy of one or more of the participants in that operation or activity is not covered by that prohibition rule either if that restriction is objectively necessary to the implementation of that operation or that activity and proportionate to the objectives of one or the other (see to that effect, in particular, judgments in Remia and Others v Commission , 42/84, EU:C:1985:327, paragraphs 19 and 20; Pronuptia de Paris , 161/84, EU:C:1986:41, paragraphs 15 to 17; DLG , C‑250/92, EU:C:1994:413, paragraph 35, and Oude Luttikhuis and Others , C‑399/93, EU:C:1995:434, paragraphs 12 to 15).
29. Lastly, it should be recalled that both the notes which head the chapters of the Common Customs Tariff and the HS Explanatory Notes are important means of ensuring the uniform application of the Tariff and as such may be regarded as useful aids to its interpretation (see Case C‑11/93 Siemens Nixdorf [1994] ECR I‑1945, paragraph 12; Case C‑382/95 Techex [1997] ECR I‑7363, paragraph 12; Case C‑339/98 Peacock [2000] ECR I‑8947, paragraph 10, and Olicom , paragraph 17).
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80. It is appropriate to add, as the Advocate General observed in point 85 of his Opinion, that where insured persons receive hospital treatment in a Member State other than that of residence without applying for authorisation under Article 22(1)(c)(i) of Regulation No 1408/71, they can claim reimbursement of the cost of the treatment given to them, on the basis of Article 49 EC, only within the limits of the cover provided by the sickness insurance scheme to which they are affiliated (see, to that effect, Müller-Fauré and van Riet , paragraphs 98 and 106). The same applies where a refusal to issue the prior authorisation required under Article 22 is justified.
36. S’agissant du point de savoir si l’article H, paragraphe 2, de l’annexe II du règlement n° 1164/94 prévoit ou non un délai au cours duquel la Commission doit adopter sa décision, la Cour a examiné cette disposition à la lumière de son contexte et de la finalité du règlement n° 1164/94 dans ses arrêts Espagne/Commission (C‑192/13 P, EU:C:2014:2156) et Espagne/Commission (C‑197/13 P, EU:C:2014:2157). Elle en a conclu, aux points 82 et 93 de ces arrêts, que l’adoption par la Commission d’une décision de correction financière est, à compter de l’année 2000, subordonnée au respect d’un délai légal (voir, également, arrêt Espagne/Commission, C‑429/13 P, EU:C:2014:2310, point 29).
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30. It also follows from the Court’s case-law that, while recourse to Article 95 EC as a legal basis is possible if the aim is to prevent future obstacles to trade resulting from the heterogeneous development of national laws, the emergence of such obstacles must be likely and the measure in question must be designed to prevent them (see, to that effect, Case C-350/92 Spain v Council [1995] ECR I-1985, paragraph 35, Germany v Parliament and Council , paragraph 86, Case C-377/98 Netherlands v Parliament and Council [2001] ECR I-7079, paragraph 15, and British American Tobacco (Investments) and Imperial Tobacco , paragraph 61).
45 According to settled case-law, in proceedings under Article 226 EC for failure to fulfil obligations it is incumbent upon the Commission to prove the allegation that the obligation has not been fulfilled. It is the Commission's responsibility to place before the Court the information needed to enable the Court to establish that the obligation has not been fulfilled, and in so doing the Commission may not rely on any presumption (Case 96/81 Commission v Netherlands [1982] ECR 1791, paragraph 6; Case C-62/89 Commission v France [1990] ECR I-925, paragraph 37; Case C-300/95 Commission v United Kingdom [1997] ECR I-2649, paragraph 31; and Case C-408/97 Commission v Netherlands [2000] ECR I-6417, paragraph 15).
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26. Furthermore, Article 325 TFEU obliges the Member States to counter illegal activities affecting the financial interests of the European Union through effective deterrent measures and, in particular, obliges them to take the same measures to counter fraud affecting the financial interests of the European Union as they take to counter fraud affecting their own interests (see, to this effect, Case C-367/09 SGS Belgium and Others [2010] ECR I-10761, paragraphs 40 to 42). Given that the European Union’s own resources include, as provided in Article 2(1) of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ 2007 L 163, p. 17), revenue from application of a uniform rate to the harmonised VAT assessment bases determined according to European Union rules, there is thus a direct link between the collection of VAT revenue in compliance with the European Union law applicable and the availability to the European Union budget of the corresponding VAT resources, since any lacuna in the collection of the first potentially causes a reduction in the second (see, to this effect, Case C-539/09 Commission v Germany [2011] ECR I-11235, paragraph 72).
41. In fact, where EU legislation does not make specific provision for a penalty in cases of infringement, or where such legislation provides that certain penalties may be imposed for infringement of EU law but does not exhaustively list the penalties that the Member States may impose, Article 4(3) TEU requires the Member States to take all effective measures to penalise conduct detrimental to the financial interests of the EU (see, to that effect, Case 68/88 Commission v Greece [1989] ECR I‑2965, paragraph 23, and Case C‑186/98 Nunes and de Matos [1999] ECR I‑4883, paragraphs 12 and 14).
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37. In addition, it follows from the Court’s case-law that the scope of Directive 85/337 is wide and its purpose very broad (see Case C‑72/95 Kraaijeveld and Others [1996] ECR I‑5403, paragraphs 31 and 39, and Case C ‑ 227/01 Commission v Spain [2004] ECR I‑8253, paragraph 46). The complaint relating to the failure to subject the Massafra installation for electricity production through the incineration of CMW and biomass to the environmental impact assessment procedure
18 IN PARTICULAR ARTICLE 36 CANNOT BE RELIED ON TO JUSTIFY RULES OR PRACTICES WHICH , EVEN THOUGH THEY ARE BENEFICIAL , CONTAIN RESTRICTIONS WHICH ARE EXPLAINED PRIMARILY BY A CONCERN TO LIGHTEN THE ADMINISTRATION ' S BURDEN OR REDUCE PUBLIC EXPENDITURE , UNLESS , IN THE ABSENCE OF THE SAID RULES OR PRACTICES , THIS BURDEN OR EXPENDITURE CLEARLY WOULD EXCEED THE LIMITS OF WHAT CAN REASONABLY BE REQUIRED .
0