Unnamed: 0
int64 0
869k
| 0
stringlengths 36
32.8k
⌀ | 1
stringlengths 8
29.9k
| 2
int64 0
1
|
|---|---|---|---|
2,500 | 50
The Court has implicitly or explicitly refused to limit the temporal effects both in judgments in which such taxes were declared incompatible with EU law (with regard to the pollution tax laid down by OUG No 50/2008, see judgments of 7 April 2011 in Tatu, C‑402/09, EU:C:2011:219, and of 7 July 2011 in Nisipeanu, C‑263/10, not published, EU:C:2011:466 paragraphs 34 to 38; with regard to the tax on polluting emissions levied pursuant to Law No 9/2012, in its various versions, see order of 3 February 2014 in Câmpean and Ciocoiu, C‑97/13 and C‑214/13, not published, EU:C:2014:229, paragraphs 37 to 42, and judgment of 14 April 2015 in Manea, C‑76/14, EU:C:2015:216, paragraphs 56 to 59) and in those judgments in which it is indicated that such taxes should have been repaid with interest (see judgments of 18 April 2013 in Irimie, C‑565/11, EU:C:2013:250, and of 15 October 2014 in Nicula, C‑331/13, EU:C:2014:2285, paragraphs 40 to 42). | 29. According to settled case-law, the first paragraph of Article 90 EC is infringed where the tax charged on the imported product and that charged on the similar domestic product are calculated in a different manner on the basis of different criteria which lead, if only in certain cases, to higher taxation being imposed on the imported product (see Weigel , paragraph 67, and the case-law cited). Thus, under that provision, an excise duty must not affect products originating from other Member States more onerously than similar domestic products. | 0 |
2,501 | 27. As the Court stated in Specht and Others (C‑501/12 to C‑506/12, C‑540/12 and C‑541/12, EU:C:2014:2005, paragraphs 34 and 35), it is necessary to draw a distinction between the term ‘pay’ as used in Article 153(5) TFEU and the same term as used in the phrase ‘conditions, including … pay’ in Article 3(1)(c) of Directive 2000/78, the latter term forming part of employment conditions and not relating directly to the setting of the level of pay. Accordingly, the national rules governing the methods of allocating the amount of pay for each grade and step cannot be severed from the material scope of Directive 2000/78. | 122 For another, a concerted practice, as defined above, falls under Article 85(1) of the Treaty even in the absence of anti-competitive effects on the market. | 0 |
2,502 | 20 The very purpose of the cooperation procedure, which is to increase the involvement of the European Parliament in the legislative process of the Community, would thus be jeopardized. As the Court stated in its judgments in Case 138/79 Roquette Frères v Council [1980] ECR 3333 and Case 139/79 Maizena v Council [1980] ECR 3393, paragraph 34, that participation reflects a fundamental democratic principle that the peoples should take part in the exercise of power through the intermediary of a representative assembly. | 34 IN THAT RESPECT IT IS PERTINENT TO POINT OUT THAT OBSERVANCE OF THAT REQUIREMENT IMPLIES THAT THE PARLIAMENT HAS EXPRESSED ITS OPINION . IT IS IMPOSSIBLE TO TAKE THE VIEW THAT THE REQUIREMENT IS SATISFIED BY THE COUNCIL ' S SIMPLY ASKING FOR THE OPINION . THE COUNCIL IS , THEREFORE , WRONG TO INCLUDE IN THE REFERENCES IN THE PREAMBLE TO REGULATION NO 1293/79 A STATEMENT TO THE EFFECT THAT THE PARLIAMENT HAS BEEN CONSULTED .
| 1 |
2,503 | 26. Firstly, on a strictly textual reading, the wording ‘international routes’ as found in certain language versions is not defined anywhere in the Sixth Directive and, as pointed out by the European Commission and the Finnish Government, are not supplemented by any further clarification indicating that flights concerned must be ‘regular’ in nature. In those circumstances, such wording may, like the expression ‘international routes’ used in the other language versions, be construed as referring, in essence, to flights made on an aircraft between two geographical points which make the transport concerned more international in nature than domestic. As the Court has held previously, Article 15(6) of the Sixth Directive is concerned in substance with airlines whose activities are chiefly international ( Cimber Air , paragraphs 27 and 28). | 122. Secondly, it should be noted that, according to settled case-law, the principle of the protection of legitimate expectations is among the fundamental principles of the European Union (see, in particular, Case 112/80 Dürbeck [1981] ECR 1095, paragraph 48). | 0 |
2,504 | 37. In order to meet the objective of developing effective competition, the Directive seeks to organise the award of contracts in such a way that the contracting authority is able to compare the different tenders and to accept the most advantageous on the basis of objective criteria ( Fracasso and Leitschutz , cited above, paragraph 31). | 63. Or, dans le cadre d’un pourvoi, la compétence de la Cour est, en principe, limitée à l’appréciation de la solution légale qui a été donnée aux moyens débattus devant les juges du fond (voir, notamment, arrêt du 1 er février 2007, Sison/Conseil, C‑266/05 P, Rec. p. I‑1233, point 95 et jurisprudence citée). Une partie ne peut donc pas, en principe, soulever pour la première fois devant la Cour un moyen qu’elle n’a pas invoqué devant le Tribunal, dans la mesure où cela reviendrait à permettre à la Cour de contrôler la légalité de la solution retenue par le Tribunal eu égard à des moyens dont ce dernier n’a pas eu à connaître. | 0 |
2,505 | 40
Likewise, the obligation of transparency requires that all the conditions and detailed rules of the award procedure must be drawn up in a clear, precise and unequivocal manner in the contract notice or specifications so that, first, all reasonably informed tenderers exercising ordinary care can understand their exact significance and interpret them in the same way and, second, the contracting authority is able to ascertain whether the tenders submitted satisfy the criteria applying to the contract in question (see, to that effect, judgment of 2 June 2016, Pizzo, C‑27/15, EU:C:2016:404, paragraph 36 and the case-law cited). | 35
Consequently, Regulation No 994/98, in accordance with which Regulation No 800/2008 was subsequently adopted, had itself been adopted pursuant to Article 94 of the EC Treaty (subsequently Article 89 EC and now Article 109 TFEU). | 0 |
2,506 | 51. As regards the applicability of Article 12 EC, which lays down a general prohibition of all discrimination on grounds of nationality, it should be noted that that provision applies independently only to situations governed by European Union law for which the EC Treaty lays down no specific rules of non-discrimination (see, inter alia, Case 305/87 Commission v Greece [1989] ECR 1461, paragraphs 12 and 13; Case C-443/06 Hollmann [2007] ECR I-8491, paragraph 28; and Case C‑269/07 Commission v Germany [2009] ECR I-7811, paragraph 98). | 12 According to the Commission, the Greek rules infringe Articles 7, 48, 52 and 59 of the Treaty . In that regard, it should be pointed out first that the general prohibition of discrimination on grounds of nationality laid down in Article 7 of the Treaty has been implemented, in regard to their several domains, by Articles 48, 52 and 59 of the Treaty . Consequently, any rules incompatible with those provisions are also incompatible with Article 7 ( see the judgments of 21 June 1974 in Case 2/74 Reyners v Belgium (( 1974 )) ECR 631, of 14 July 1976 in Case 13/76 Donà v Mantero (( 1976 )) ECR 1333 and of 9 June 1977 in Case 90/76 van Ameyde v UCI (( 1977 )) ECR 1091 ). | 1 |
2,507 | 117. As regards court proceedings, in the event that the person concerned challenges the lawfulness of the decision to list or maintain the listing of his name in Annex I to Regulation No 881/2002, the review by the Courts of the European Union must extend to whether rules as to procedure and rules as to competence, including whether or not the legal basis is adequate, are observed (see, to that effect, the Kadi judgment, paragraphs 121 to 236; see also, by analogy, the judgment of 13 March 2012 in Case C‑376/10 P Tay Za v Council [2012] ECR I‑0000, paragraphs 46 to 72). | 35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71. | 0 |
2,508 | 81
Thus, it is following a schematic interpretation of the relevant EU rules that the Court of Justice interpreted those rules as meaning that, as from 2000, the Commission is required to comply with a legal time limit when adopting a decision on financial corrections (see judgments of 4 September 2014, Spain v Commission, C‑192/13 P, EU:C:2014:2156, paragraphs 56 to 82, and of 4 September 2014, Spain v Commission, C‑197/13 P, EU:C:2014:2157, paragraphs 56 to 82). | 32. Il convient de souligner que ces règles devant servir à déterminer ce qui est protégé par le brevet de base au sens de l’article 3, sous a), du règlement nº 469/2009 sont celles relatives à l’étendue de l’invention faisant l’objet d’un tel brevet, à l’instar de ce que prévoit, dans l’affaire au principal, la section 125 de la loi du Royaume-Uni sur les brevets de 1977. Ces règles sont également, lorsqu’il s’agit d’un brevet délivré par l’OEB, celles tirées de la CBE ainsi que du protocole interprétatif de l’article 69 de cette convention. | 0 |
2,509 | 87. Where such a collecting society imposes fees for its services which are appreciably higher than those charged in other Member States and where a comparison of the fee levels has been made on a consistent basis, that difference must be regarded as indicative of an abuse of a dominant position within the meaning of Article 102 TFEU. In such a case it is for the collecting society in question to justify the difference by reference to objective dissimilarities between the situation in the Member State concerned and the situation prevailing in all the other Member States (see, to that effect, Tournier , paragraph 38, and Lucazeau and Others , point 25). | 55
Furthermore, in order to find that a mark had been registered in breach of the ground for refusal relating to the risk of deception, it must be established that the sign filed for the purposes of registration as a trade mark creates per se such a risk (see, to that effect, judgment of 4 March 1999, Consorzio per la tutela del formaggio Gorgonzola, C‑87/97, EU:C:1999:115, paragraphs 42 and 43). | 0 |
2,510 | 74
As regards the first part of the present ground of appeal, by which the appellant criticises the General Court for having committed an error of law by finding that the administrative procedure had been conducted within a reasonable period, it should be noted that, although the infringement of the principle of observance of a reasonable period is capable of justifying the annulment of a decision taken following an administrative procedure based on Article 101 or 102 TFEU inasmuch as it also constitutes an infringement of the rights of defence of the undertaking concerned (see, to that effect, judgment of 21 September 2006 in Nederlandse Vereniging voor de Groothandel Federatieve op Elektrotechnisch Gebied v Commission, C‑105/04 P, EU:C:2006:592, paragraphs 42 and 43), the Commission’s infringement of a reasonable period for such an administrative procedure, if established, is not capable of leading to a reduction of the amount of the fine imposed (see, to that effect, judgment of 8 May 2014 in Bolloré v Commission, C‑414/12 P, EU:C:2014:301, paragraph 109). | 20 It follows that Directive 84/631/EEC introduced a comprehensive system which relates inter alia to transfrontier shipments of hazardous waste with a view to its disposal in defined establishments and is based on the obligation on the part of the holder of the waste to give prior notification in detail. The relevant national authorities have the right to raise objections, and hence to prohibit a particular shipment of hazardous waste (as opposed to general plans for shipments of hazardous waste), in order to deal with problems relating to environmental and health protection as well as to public safety and public policy. This system thus leaves no scope for Member States to prohibit such shipments generally. | 0 |
2,511 | 72. However, as the Court has held on numerous occasions, Community legislation must be certain and its application foreseeable by those subject to it (see, in particular, Case C-301/97 Netherlands v Council [2001] ECR I-8853, paragraph 43). That requirement of legal certainty must be observed all the more strictly in the case of rules liable to entail financial consequences, in order that those concerned may know precisely the extent of the obligations which they impose on them (Case 326/85 Netherlands v Commission [1987] ECR 5091, paragraph 24, and Case C-17/01 Sudholz [2004] ECR I-4243, paragraph 34). | 37. It follows from the foregoing considerations that the EU legislature, by using the terms ‘tangible article’ and ‘that object’, wished to give authors control over the initial marketing in the European Union of each tangible object incorporating their intellectual creation. | 0 |
2,512 | 93. S’agissant du maintien de la biodiversité, la Cour a jugé que les mesures de préservation d’une population animale indigène qui présente des caractéristiques distinctes contribuent à maintenir la biodiversité en garantissant la subsistance de la population concernée. Ce faisant, elles visent à protéger la vie de ces animaux et sont susceptibles d’être justifiées en vertu de l’article 30 CE (arrêt Bluhme, précité, point 33). | 31 Second, provisions of national law which conflict with such a provision of Community law may be legislative or administrative (see, to that effect, Case 158/80 Rewe v Hauptzollamt Kiel [1981] ECR 1805, paragraph 43). | 0 |
2,513 | 25. Fourthly, it is evident from Directive 2006/114 that the provisions concerning misleading advertising and those concerning comparative advertising pursue different aims. Article 3 of that directive provides minimum criteria and objectives for determining whether advertising is misleading and therefore unlawful, while Article 4 of that directive lists various cumulative conditions which comparative advertising must meet in order to be permitted (see, by analogy, Case C‑487/07 L’Oréal and Others [2009] ECR I-5185, paragraph 67, and Case C-159/09 Lidl [2010] ECR I-11761, paragraph 16), recital 8 in the preamble to Directive 2006/114 also observing that comparative advertising may be a legitimate means of informing consumers of their advantage. | 89. Pour autant que la requérante a demandé devant le Tribunal une réduction de l’amende qui lui a été infligée de façon à tenir compte des conséquences préjudiciables ayant résulté pour elle de la durée excessive de la procédure devant cette juridiction, il convient de constater qu’une telle demande, d’une part, a un objet différent de celui d’une procédure en annulation, laquelle se limite au contrôle de la légalité de l’acte attaqué, et, d’autre part, implique l’examen de faits différents de ceux pris en considération dans le cadre d’une procédure en annulation. Il s’ensuit que le Tribunal n’a pas commis d’erreur de droit en jugeant, au point 18 de l’arrêt attaqué, que, dans le cadre du recours en annulation dont il était saisi, la légalité de la décision litigieuse ne pouvait être appréciée qu’à la lumière des faits et des circonstances dont disposait la Commission à la date de son adoption. | 0 |
2,514 | 66 According to that case-law, those provisions, which provide for the prohibition of all discrimination based on nationality in the field of social security against Algerian and Moroccan nationals as compared with the nationals of the host Member State, are directly effective notwithstanding the fact that the Cooperation Council has not adopted measures implementing Article 40(1) of the EEC-Algeria Agreement or Article 42(1) of the EEC-Morocco Agreement relating to the implementation of the principles stated in Articles 39 and 41 respectively. | 48. On that point, it should be remembered that, according to consistent case-law, in the absence of any unifying or harmonising Community measures, Member States retain the power to define the criteria for taxing income and wealth with a view to eliminating double taxation, by means of conventions if necessary (Case C‑290/04 FKP Scorpio Konzertproduktionen [2006] ECR I‑9461, paragraph 54; Case C‑374/04 Test Claimants in Class IV of the ACT Group Litigation [2006] ECR I‑11673, paragraph 52; Case C‑231/05 Oy AA [2007] ECR I‑6373, paragraph 52). | 0 |
2,515 | 51. Consequently, the concept of the value of sales referred to in point 13 of those Guidelines encompasses the sales made on the market concerned by the infringement in the EEA, and it is not necessary to determine whether those sales were genuinely affected by that infringement, since the proportion of the overall turnover deriving from the sale of goods in respect of which the infringement was committed is best able to reflect the economic importance of that infringement (see, to that effect, judgments in Team Relocations and Others v Commission , C‑444/11 P, EU:C:2013:464, paragraphs 75 to 78; Guardian Industries and Guardian Europe v Commission , C‑580/12 P, EU:C:2014:2363, paragraphs 57 to 59; Dole Food and Dole Fresh Fruit Europe v Commission , C‑286/13 P, EU:C:2015:184, paragraphs 148 and 149; and LG Display and LG Display Taiwan v Commission , C‑227/14 P, EU:C:2015:258, paragraphs 53 to 58 and 64). | 44. Accordingly, the institution of a Member State which is competent to award a family benefit would not be able to demand that an insurance period must have been completed in its own territory in addition to a period of employment or self-employment completed in another State – in the present case, in Switzerland. | 0 |
2,516 | 43 The object of the Brussels Convention is not to unify the procedural rules of the Contracting States, but to determine which court has jurisdiction in disputes concerning civil and commercial matters in intra-Community relations and to facilitate the enforcement of judgments (see Case C-365/88 Hagen [1990] ECR I-1845, paragraph 17, and Case C-68/93 Shevill and Others [1995] ECR I-415, paragraph 35). | 9 ACCORDINGLY THE ARGUMENT THAT AN APPLICATION AGAINST A PERIODIC REPORT IS IPSO FACTO INADMISSIBLE CANNOT BE ACCEPTED .
| 0 |
2,517 | 99. In the present case, review of whether Article 1(1), Article 2(1) and Article 3(1) of the contested decision are severable from the remainder of that decision requires consideration of the scope of those provisions, in order to be able to assess whether their annulment would alter the Directive’s spirit and substance (see, to that effect, Case C-540/03 Parliament v Council [2006] ECR I-5769, paragraph 29). | 31. Moreover, according to the appendix to the Annex II to that decision, in the field of independent living and social inclusion, work and employment, Directive 2000/78 is one of the European Union acts which refer to matters governed by the UN Convention. | 0 |
2,518 | 48. However, considerations of social policy, of State organisation, of ethics, or even the budgetary concerns which influenced or may have influenced the establishment by the national legislature of a scheme cannot prevail if the pension concerns only a particular category of workers, if it is directly related to the period of service completed and if its amount is calculated by reference to the last salary ( Beune , paragraph 45; Evrenopoulos , paragraph 21; Griesmar , paragraph 30; Niemi, paragraph 47; and Schönheit and Becker , paragraph 58). | 37 In the field of grants for university education, such a link between the status of worker and a grant awarded for maintenance and training with a view to the pursuit of university studies does, however, presuppose some continuity between the previous occupational activity and the course of study; there must be a relationship between the purpose of the studies and the previous occupational activity . Such continuity may not, however, be required where a migrant has involuntarily become unemployed and is obliged by conditions on the job market to undertake occupational retraining in another field of activity . | 0 |
2,519 | 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, and Adolf Truley , paragraph 22). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
2,520 | 125 In the area of external relations, the Court has held that the Community's tasks and the objectives of the Treaty would be compromised if Member States were able to enter into international commitments containing rules capable of affecting rules adopted by the Community or of altering their scope (see Opinion 2/91, paragraph 11, and also, to that effect, the AETR judgment, paragraphs 21 and 22). | 28. The likelihood of confusion is the specific condition of the protection conferred by the trade mark, in particular against use by third parties of non-identical signs. The Court has defined that condition as the risk that the public might believe that the goods or services in question come from the same undertaking or, as the case may be, from economically-linked undertakings (see Case C-342/97 Lloyd Schuhfabrik Meyer [1999] ECR I-3819, paragraph 17, and Case C-120/04 Medion [2005] ECR I-8551, paragraphs 24 and 26). | 0 |
2,521 | As regards the Commission’s treatment of the information submitted by an undertaking participating in the leniency programme, it is true that, in point 29 of that notice, the Commission accepts that it is aware that that notice will create legitimate expectations on which undertakings may rely when disclosing the existence of a cartel to it (judgment of 14 March 2017, Evonik Degussa v Commission, C‑162/15 P, EU:C:2017:205, paragraph 93). | 22. It follows from the wording of Article 3(2) that measures adopted on the basis thereof must be adopted in the general economic interest, be clearly defined, transparent, non discriminatory and verifiable, and guarantee equality of access for EU gas companies to national consumers. The same provision adds that Member States must thereby have ‘full regard’ to the relevant provisions of the Treaty on the Functioning of the European Union, and in particular of Article 106 TFEU. | 0 |
2,522 | 54. First, it is settled case-law that the need for a uniform interpretation of Community directives makes it impossible for the text of a provision to be considered, in case of doubt, in isolation; on the contrary, it requires that it be interpreted and applied in the light of the versions existing in the other official languages (see, to that effect, Case C-296/95 EMU Tabac and Others [1998] ECR I‑1605, paragraph 36; Case C-321/96 Mecklenburg [1998] ECR I-3809, paragraph 29; and Case C‑498/03 Kingscrest Associates and Montecello [2005] ECR I-4427, paragraph 26). | 21 Secondly, the Court took the view, in that judgment, that the term "Member State in which the worker resides" must be limited to the State where the worker, although employed in another Member State, continues habitually to reside and where the habitual centre of his interests is also situated. | 0 |
2,523 | 34. As regards, next, recital 22 in the preamble to Directive 2000/78, under which ‘[the] Directive is without prejudice to national laws on marital status and the benefits dependent thereon’, it need only be recalled that the Court has already ruled on the scope of that recital, at paragraphs 58 to 60 of its judgment in Maruko. | 83. Cette conclusion n’est pas infirmée par le fait que le notaire disposerait, selon les propos du Royaume des Pays-Bas, de certaines mesures de contrainte telles que le pouvoir d’accès à tout lieu dans l’exercice de ses fonctions en matière d’apposition de scellés et d’établissement d’inventaire. Il convient de préciser, à cet égard, que ces mesures revêtent un caractère accessoire par rapport à la tâche principale du notaire, à savoir l’apposition ou la levée de scellés ou encore l’établissement d’un inventaire, à la réalisation de laquelle ces mesures sont appelées à contribuer (voir, par analogie, arrêt du 24 mai 2011, Commission/Autriche, précité, point 109). Or, ainsi qu’il ressort des points précédents du présent arrêt, ces tâches ne sauraient être considérées comme participant directement et spécifiquement à l’exercice de l’autorité publique. | 0 |
2,524 | 23. If national workers are entitled, under Law No 230/62, to reinstatement from the point of view of increases in salary, seniority and the payment by the employer of social security contributions, from the date of their original recruitment, former foreign-language assistants who have become linguistic associates must also be entitled to similar reinstatement with effect from the date of their original recruitment (Case C‑212/99 Commission v Italy , paragraph 30). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
2,525 | 48
It should also be noted, as observed, in essence, by the Advocate General in point 45 of his Opinion, that, in the tasks assigned to them by the Framework Directive and the Specific Directives, NRAs are required, inter alia, to grant individual rights and to settle disputes between undertakings, have certain regulatory powers, in particular as regards price control, and may impose obligations on undertakings with significant power on a particular market. The Court has also held that, in performing the functions of regulating the electronic communications markets entrusted to them by the Framework Directive, NRAs have a broad discretion in order to be able to determine the need to regulate a market according to each individual situation, on a case-by-case basis (see, to that effect, judgment of 3 December 2009, Commission v Germany, C‑424/07, EU:C:2009:749, paragraphs 55 to 61). | 123. With regard to the Commission’s suggestion of multiplying the basic amount by a specific coefficient applicable to the Hellenic Republic, the Court has ruled on numerous occasions that that method of calculation is an appropriate means of reflecting the ability to pay of the Member State concerned while keeping the variation between Member States within a reasonable range (see Commission v Greece , paragraph 88; Commission v Spain , paragraph 59; Case C‑304/02 Commission v France , paragraph 109; and Case C‑177/04 Commission v France , paragraph 75).
5. Conclusion | 0 |
2,526 | 80. However, as the Commission has observed, it is settled case-law that the requirement of particulars on the invoice other than those set out in Article 22(3)(b) of the Sixth Directive, as a condition for the exercise of the right to deduct, must be limited to what is necessary to ensure the correct levying of VAT and permit supervision by the tax authorities. Moreover, such particulars must not, by reason of their number or technical nature, render the exercise of the right to deduct practically impossible or excessively difficult (Joined Cases 123/87 and 330/87 Jeunehomme and EGI [1988] ECR 4517, paragraph 17). Thus, the measures which the Member States may adopt under Article 22(8) of the directive in order to ensure the correct levying and collection of the tax and for the prevention of fraud must not go further than what is necessary to attain such objectives. They may not therefore be used in such a way that they would have the effect of undermining the neutrality of VAT, which is a fundamental principle of the common system of VAT established by the relevant Community legislation (Joined Cases C-110/98 to C-147/98 Gabalfrisa and Others [2000] ECR I-1577, paragraph 52, and Case C‑454/98 Schmeink & Cofreth and Strobel [2000] ECR I‑6973, paragraph 59). | 30
As is apparent from paragraph 26 of the present judgment, there is a specific heading for the classification of goods such as those at issue in the main proceedings, in this case heading 6211 of the CN, which includes subheading 6211 33 10 00 0 thereof. | 0 |
2,527 | 33 As the Court has held on several occasions, a comparison of the national systems shows that the problem of disputing charges which have been unlawfully claimed or refunding charges which have been paid when not due is settled in different ways in the various Member States, and even within a single Member State, according to the various kinds of taxes or charges in question. In certain cases, objections or claims of this type are subject to specific procedural conditions and time-limits under the law with regard both to complaints submitted to the tax authorities and to legal proceedings. In other cases, claims for repayment of charges which were paid but not due must be brought before the ordinary courts, mainly in the form of claims for the refunding of sums paid but not owed, such actions being available for varying lengths of time, in some cases for the limitation period laid down under the general law (see Case 68/79 Just v Ministry for Fiscal Affairs [1980] ECR 501, paragraphs 22 and 23; Denkavit Italiana, cited above, paragraphs 23 and 24; Case 811/79 Amministrazione delle Finanze dello Stato v Ariete [1980] ECR 2545, paragraphs 10 and 11, and Case 826/79 Amministrazione delle Finanze dello Stato v Mireco [1980] ECR 2559, paragraphs 11 and 12). | 28. Under the third condition, which it is appropriate to examine in second place, the acts of reproduction in question must be an integral and essential part of a technological process. That condition requires that two criteria both be fulfilled, namely that, first, the acts of reproduction are carried out entirely in the context of the implementation of a technological process and, secondly, the completion of those acts of reproduction is necessary, in that the technological process could not function correctly and efficiently without those acts (see Infopaq International , EU:C:2009:465, paragraph 61, and order in Case C‑302/10 Infopaq International , EU:C:2012:16, paragraph 30). | 0 |
2,528 | 61
In this regard, it must be recalled that, according to settled case-law, in the context of a reference for a preliminary ruling under Article 267 TFEU, the Court may interpret EU law only within the limits of the powers conferred on it (judgment of 27 March 2014, Torralbo Marcos, C‑265/13, EU:C:2014:187, paragraph 27, and order of 25 February 2016, Aiudapds, C‑520/15, not published, EU:C:2016:124, paragraph 18). | 59. It must be held in that regard, first, that to require the Member State in which the company making the distribution is resident to ensure that profits distributed to a non-resident shareholder are not liable to a series of charges to tax or to economic double taxation, either by exempting those profits from tax at the level of the company making the distribution or by granting the shareholder a tax advantage equal to the tax paid on those profits by the company making the distribution, would mean in point of fact that that State would be obliged to abandon its right to tax a profit generated through an economic activity undertaken on its territory. | 0 |
2,529 | 24. It should be observed that, in determining the scope of a provision of Community law, its wording, context and objectives must all be taken into account (Case C‑162/91 Tenuta il Bosco [1992] ECR I‑5279, paragraph 11, and Harbs , paragraph 28). Moreover, it follows from the need for uniform application of Community law and the principle of equality that the terms of a provision of Community law which makes no express reference to the law of the Member States for the purpose of determining its meaning and scope must normally be given an autonomous and uniform interpretation throughout the Community, having regard to the context of the provision and the objective pursued by the legislation in question (see, inter alia, the judgment of 17 March 2005 in Case 327/82 Ekro [1984] ECR 107, paragraph 11, and Case C-170/03 Feron [2005] ECR I-0000, paragraph 26). | 11 THE NEED FOR A UNIFORM APPLICATION OF COMMUNITY LAW AND THE PRINCIPLE OF EQUALITY REQUIRE THAT THE TERMS OF A PROVISION OF COMMUNITY LAW WHICH MAKES NO EXPRESS REFERENCE TO THE LAW OF THE MEMBER STATES FOR THE PURPOSE OF DETERMINING ITS MEANING AND SCOPE MUST NORMALLY BE GIVEN AN INDEPENDENT AND UNIFORM INTERPRETATION THROUGHOUT THE COMMUNITY ; THAT INTERPRETATION MUST TAKE INTO ACCOUNT THE CONTEXT OF THE PROVISION AND THE PURPOSE OF THE RELEVANT REGULATIONS .
| 1 |
2,530 | 36. The Court has thus stated, first, that the fact that a substance or object undergoes one of the disposal or recovery operations listed, respectively, in Annexes II A and II B to the directive does not, by itself, mean that a substance or object involved in such an operation is to be classified as waste (see, to that effect, inter alia, Niselli , paragraphs 36 and 37); and, secondly, that the concept of waste does not exclude substances and objects which are capable of economic re-use (see, to that effect, inter alia, Joined Cases C‑304/94, C‑330/94, C‑342/94 and C‑224/95 Tombesi and Others [1997] ECR I‑3561, paragraphs 47 and 48). The system of supervision and control established by the directive is intended to cover all objects and substances discarded by their owners, even if they have a commercial value and are collected on a commercial basis for recycling, recovery or re-use (see, inter alia, Case C‑9/00 Palin Granit and Vehmassalon kansanterveystyön kuntayhtymän hallitus [2002] ECR I‑3533, ‘ Palin Granit’ , paragraph 29). | 49 As regards, first of all, the principle of proportionality, it is settled law that, in order to establish whether a provision of Community law complies with that principle, it must be ascertained whether the means which it employs are suitable for the purpose of achieving the desired objective and whether they do not go beyond what is necessary to achieve it (see, inter alia, Case 426/93 Germany v Council [1995] ECR I-3723, paragraph 42). | 0 |
2,531 | 23
It is also settled case-law that the need to provide an interpretation of EU law which will be of use to the national court makes it necessary for that 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. The order for reference must also set out the precise reasons why the national court is unsure as to the interpretation of EU law and considers it necessary to refer a question to the Court for a preliminary ruling (judgment of 22 January 2015, Stanley International Betting and Stanleybet Malta, C‑463/13, EU:C:2015:25, paragraph 27 and the case-law cited). | 13. The Commission argues in its first plea that the Council did not have the power to adopt the contested decision, and its reasoning in that respect is in two stages. | 0 |
2,532 | 43. Second, the Court has already held that a law such as the BerlBesÜG appears suited to achieving the aim pursued, that is to say, to ensure the preservation of acquired rights (judgment in Specht and Others , C‑501/12 to C‑506/12, C‑540/12 and C‑541/12, EU:C:2014:2005, paragraphs 65 to 68). It went on to state that the national legislature did not go beyond what was necessary to achieve the aim pursued by adopting the transitional derogation measures put in place by the BerlBesÜG (judgment in Specht and Others , C‑501/12 to C‑506/12, C‑540/12 and C‑541/12, EU:C:2014:2005, paragraphs 69 to 85). | 22. Such a chronological order in the procedure for entry in the accounts and communication of the amount of duty, which is affirmed in the very heading of Section 1 of Chapter 3 of Title VII of the customs code (‘Entry in the accounts and communication of the amount of duty to the debtor’), must be observed if there are not to be differences in treatment as between the persons liable and if, moreover, the smooth operation of the customs union is not to be prejudiced ( Molenbergnatie , paragraph 47). | 0 |
2,533 | 16 Parker and its subsidiaries thus form a single economic unit within which the subsidiaries do not enjoy real autonomy in determining their course of action in the market, but carry out the instructions issued to them by the parent company controlling them (Case 48/69 ICI v Commission [1972] ECR 619, paragraphs 133 and 134; Case 15/74 Centrafarm v Sterling Drug [1974] ECR 1147, paragraph 41; Case 16/74 Centrafarm v Winthrop [1974] ECR 1183, paragraph 32; Case 30/87 Bodson v Pompes Funèbres [1988] ECR 2479, paragraph 19; and Case 66/86 Ahmed Saeed Flugreisen and Others v Zentrale zur Bekaempfung Unlauteren Wettbewerbs [1989] ECR 803, paragraph 35). | 58. The Court has however held that public authorities are bound, when they envisage granting such a concession, to comply with the fundamental rules of the Treaty, in general, and the principle of non-discrimination on the grounds of nationality, in particular (see, particularly, to that effect, Telaustria and Telefonadress , cited above, paragraph 60; Coname , cited above, paragraph 16; Case C‑458/03 Parking Brixen [2005] ECR I‑8585, paragraph 46; and ANAV , paragraph 18). | 0 |
2,534 | 43. With regard to that close connection, the Court has stated that, in order for judgments to be regarded as contradictory, it is not sufficient that there be a divergence in the outcome of the dispute, but that divergence must also arise in the context of the same situation of fact and law (see Freeport , paragraph 40, and Painer , paragraph 79). | 20. Since the question referred refers both to the provisions of the Treaty relating to the freedom of establishment, the freedom to provide services and the free movement of capital, it is necessary first to determine which freedom is at issue in the main proceedings. | 0 |
2,535 | 47. It is only where the European Union intends to implement a particular obligation assumed in the context of the WTO or where the European Union measure refers expressly to specific provisions of the WTO agreements that the Court can review the legality of the European Union measure at issue in the light of the WTO rules (see, with regard to the General Agreement on Tariffs and Trade of 1947, the judgments in Fediol v Commission , 70/87, EU:C:1989:254, paragraphs 19 to 22; Nakajima v Council , EU:C:1991:186, paragraph 31, and, with regard to the WTO agreements, the judgments in Portugal v Council , EU:C:1999:574, paragraph 49; Biret International v Council , EU:C:2003:517, paragraph 53, and Van Parys , EU:C:2005:121, paragraph 40). | 54. That interpretation is also valid in relation to Article 44 of the VAT Directive. | 0 |
2,536 | 39. En vertu de l’article 14, paragraphe 3, du règlement n° 659/1999, la récupération d’une aide déclarée illégale et incompatible par une décision de la Commission doit, ainsi qu’il ressort également du considérant 13 de ce règlement, s’effectuer sans délai et conformément aux procédures prévues par le droit national de l’État membre concerné, pour autant que ces dernières permettent l’exécution immédiate et effective de ladite décision, une telle condition reflétant les exigences du principe d’effectivité consacré par la jurisprudence de la Cour (arrêt Commission/Espagne, C‑529/09, EU:C:2013:31, point 92 et jurisprudence citée). | 34. In that regard, in a situation such as that at issue in the main proceedings, the replacement of old buildings with more modern buildings which fulfil the same purpose and, consequently, are used for taxable output transactions in no way breaks the direct link between the input acquisition of the buildings at issue, on the one hand, and the economic activities carried out thereafter by the taxable person, on the other. The acquisition of the buildings at issue and their subsequent destruction with a view to modernising them can, therefore, be regarded as a series of linked transactions for the purposes of subsequent taxable transactions in the same way as the acquisition of new buildings and their direct use. | 0 |
2,537 | 30. The Court has held on a number of occasions that it is possible for the risk of seriously undermining the financial balance of a social security system to constitute per se an overriding reason in the general interest capable of justifying an obstacle to the freedom to provide services (Case C-158/96 Kohll [1998] ECR I‑1931, paragraph 41; Smits and Peerbooms , paragraph 72; and Müller-Fauré and van Riet , paragraph 73). | 72 As all the governments which have submitted observations to the Court have pointed out, the Court has held that it cannot be excluded that the possible risk of seriously undermining a social security system's financial balance may constitute an overriding reason in the general interest capable of justifying a barrier to the principle of freedom to provide services (Kohll, paragraph 41). | 1 |
2,538 | 73. It should be noted first of all that the Directive lays down complex and technical rules in the field of environmental law and that, accordingly, the Member States are under a particular duty to ensure that their legislation intended to transpose the Directive is clear and precise (see Commission v United Kingdom , paragraph 26). | 26. It follows that, in the context of the Habitats Directive, which lays down complex and technical rules in the field of environmental law, the Member States are under a particular duty to ensure that their legislation intended to transpose that directive is clear and precise, including with regard to the fundamental surveillance and monitoring obligations, such as those imposed on national authorities by Articles 11, 12(4) and 14(2) of the directive. | 1 |
2,539 | 25. It must be recalled in that regard that Regulation No 1049/2001 does not allow for the possibility of derogating from the time-limits laid down in Articles 7 and 8 thereof and that those time-limits are determinative as regards the conduct of the procedure for access to the documents held by the institutions concerned, which aims to achieve the swift and straightforward processing of applications for access to documents (see, to that effect, judgment in Internationaler Hilfsfonds v Commission , C‑362/08 P, EU:C:2010:40, paragraph 53). | 53. With regard to Regulation No 1049/2001, it should be pointed out that Articles 7 and 8 of that regulation, by providing for a two-stage procedure, aim to achieve, first, the swift and straightforward processing of applications for access to documents of the institutions concerned and, second, as a priority, a friendly settlement of disputes which may arise. For cases in which such a dispute cannot be resolved by the parties, the abovementioned Article 8(1) provides two remedies, namely the institution of court proceedings or the lodging of a complaint with the Ombudsman. | 1 |
2,540 | 85 So, in considering whether Article 100a was the proper legal basis, the Court must verify whether the measure whose validity is at issue in fact pursues the objectives stated by the Community legislature (see, in particular, Spain v Council, cited above, paragraphs 25 to 41, and Case C-233/94 Germany v Parliament and Council [1997] ECR I-2405, paragraphs 10 to 21). | 64. S’agissant de l’interdiction de l’utilisation des filets maillants dérivants dont la longueur individuelle ou cumulée est supérieure à 2,5 kilomètres, la Cour a jugé que la limitation de l’usage de ces filets telle qu’elle résultait du règlement n° 345/92 a été adoptée dans le but primordial d’assurer la conservation et l’exploitation rationnelle des ressources halieutiques ainsi que la limitation de l’effort de pêche (voir arrêt Mondiet, précité, point 24). | 0 |
2,541 | 31
Furthermore, where, as in the present case, EU law does not lay down any specific penalties in the event that instances of abuse are nevertheless established, it is incumbent on the national authorities to adopt measures that are 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 (judgments of 3 July 2014, Fiamingo and Others, C‑362/13, C‑363/13 and C‑407/13, EU:C:2014:2044, paragraph 62 and the case-law cited, and of 26 November 2014, Mascolo and Others, C‑22/13, C‑61/13, C‑63/13 and C‑418/13, EU:C:2014:2401, paragraph 77). | 59. There appears, however, to be no objective ground capable of justifying such a difference in treatment. | 0 |
2,542 | 24 Nor can the argument based on the direct effect of Directives 88/295 and 89/440 be accepted. The effect of the third paragraph of Article 189 is that Community directives must be implemented by appropriate implementing measures taken by the Member States. Only in specific circumstances, in particular where a Member State has failed to take the implementing measures required or has adopted measures which do not conform to a directive, has the Court recognized the right of persons affected thereby to rely in law on a directive as against a defaulting Member State. This minimum guarantee, arising from the binding nature of the obligation imposed on the Member States by the effect of the directives under the third paragraph of Article 189, cannot justify a Member State' s absolving itself from taking in due time implementing measures sufficient to meet the purpose of each directive (see, in particular, the judgment in Case 102/79 Commission v Belgium [1980] ECR 1473, paragraph 12). | 49. À cet égard, il convient de rappeler que, dans le cadre du contrôle que les juridictions de l’Union européenne exercent sur les appréciations économiques complexes faites par la Commission dans le domaine des aides d’État, il n’appartient pas au juge de l’Union de substituer son appréciation économique à celle de la Commission (arrêts précités Commission/Scott, points 64 et 66 ainsi que jurisprudence citée, et Frucona Košice/Commission, point 75). | 0 |
2,543 | 97. It follows from settled case‑law that the mere failure to communicate a document constitutes a breach of the rights of the defence only if the undertaking concerned is able to show, first, that the Commission relied on that document to support its objection concerning the existence of an infringement and, second, that the objection could be proved only by reference to that document (see, inter alia, Case 107/82 AEG v Commission [1983] ECR 3151, paragraphs 24 to 30, and Case 322/81 Michelin v Commission , paragraphs 7 to 9). | 45. However, the reasons which may be invoked by a Member State by way of justification must be accompanied by an analysis of the appropriateness and proportionality of the restrictive measure adopted by that State. | 0 |
2,544 | 38. In that regard, it should be recalled that the Court has already ruled that it is apparent from the wording of Directive 1999/70 and of the framework agreement, as well as from their background and purpose, that the provisions laid down apply to fixed-term employment contracts and relationships concluded with the public authorities and other public-sector bodies (Case C-212/04 Adeneler and Others [2006] ECR I-6057, paragraphs 54 to 57; Case C-53/04 Marrosu and Sardino [2006] ECR I-7213, paragraphs 40 to 43; Case C-180/04 Vassallo [2006] ECR I‑7251, paragraphs 32 to 35; and Del Cerro Alonso , paragraph 25). | 42 It must be noted in that regard that an examination of the substance of the Commission's principal claim does not necessarily require the Court to take a view on the question whether the amendments made in 1995 transformed the pre-existing 1986 Agreement into a new agreement. | 0 |
2,545 | 22. Thus the Court has held that, although certain judgments in actions between a public authority and a person governed by private law may come within the scope of the Brussels Convention, it is otherwise where the public authority is acting in the exercise of its public powers (LTU , paragraph 4; Rüffer , paragraph 8, and Baten , paragraph 30). | 299. It follows from all those considerations that it is not a consequence of the principles governing the international legal order under the United Nations that any judicial review of the internal lawfulness of the contested regulation in the light of fundamental freedoms is excluded by virtue of the fact that that measure is intended to give effect to a resolution of the Security Council adopted under Chapter VII of the Charter of the United Nations. | 0 |
2,546 | 44. It is thus clear from the case-law that, whatever the mechanism adopted for preventing or mitigating the imposition of a series of charges to tax or economic double taxation, the freedoms of movement guaranteed by the Treaty preclude a Member State from treating foreign-sourced dividends less favourably than nationally-sourced dividends, unless such a difference in treatment concerns situations which are not objectively comparable or is justified by overriding reasons in the public interest (see, to that effect, Case C‑315/02 Lenz [2004] ECR I‑7063, paragraphs 20 to 49; Case C‑319/02 Manninen [2004] ECR I‑7477, paragraphs 20 to 55; and Test Claimants in the FII Group Litigation , paragraph 46). | 19. Furthermore, in so far as Regulation No 44/2001 now replaces, in relationships between Member States, the Convention of 27 September 1968 on Jurisdiction and the Enforcement of Judgments in Civil and Commercial Matters (OJ 1978 L 304, p. 36), as amended by the successive conventions relating to the accession of new Member States to that convention (‘the Brussels Convention’), the interpretation provided by the Court in respect of the provisions of the Brussels Convention is also valid for those of the regulation whenever the provisions of those instruments may be regarded as equivalent ( ÖFAB , paragraph 28). This applies to Article 5(1)(a) and (3) of the regulation in relation to Article 5(1) and (3) respectively of the Brussels Convention (see, to that effect, ÖFAB , paragraph 29). | 0 |
2,547 | 45
As regards that development, it should be borne in mind that the EU legislature did not confine itself, in that regulation, to introducing organisational rules governing relations between Member States for the purpose of determining the Member State responsible, but decided to involve asylum seekers in that process by obliging Member States to inform them of the criteria for determining responsibility and to provide them with an opportunity to submit information relevant to the correct interpretation of those criteria, and by conferring on asylum seekers the right to an effective remedy in respect of any transfer decision that may be taken at the conclusion of that process (see, to that effect, judgment of 7 June 2016, Ghezelbash, C‑63/15, EU:C:2016:409, paragraphs 47 to 51). | 36. Finally, as regards judicial review of compliance with that principle, bearing in mind the wide discretionary power enjoyed by the Community legislature in matters concerning the common agricultural policy, the legality of a measure adopted in that sphere can be affected only if the measure is manifestly inappropriate in terms of the objective which the competent institution is seeking to pursue (see Fedesa and Others , paragraph 14, and Jippes and Others , paragraph 82). Thus, the criterion to be applied is not whether the measure adopted by the legislature was the only one or the best one possible but whether it was manifestly inappropriate ( Jippes and Others , paragraph 83). | 0 |
2,548 | 34. According to settled case-law, in interpreting a provision of Community law it is necessary to consider not only its wording, but also the context in which it occurs and the objectives pursued by the rules of which it is part (see, in particular, Case C‑156/98 Germany v Commission [2000] ECR I‑6857, paragraph 50, and Case C‑53/05 Commission v Portugal [2006] ECR I-0000, paragraph 20). | 19. In particular, a word mark which is descriptive of characteristics of goods or services for the purposes of Article 3(1)(c) of the Directive is, on that account, necessarily devoid of any distinctive character in relation to those goods or services within the meaning of Article 3(1)(b) of the Directive. A mark may none the less be devoid of distinctive character in relation to goods or services for reasons other than the fact that it may be descriptive. | 0 |
2,549 | 20 The competition rules laid down in the Treaty, and, in particular, Articles 85 to 90, apply to the transport sector (see the judgment in Joined Cases 209 to 213/84 Ministère Public v Asjes and Others [1986] ECR 1425, paragraph 45, and the judgment in Case C-185/91 Bundesanstalt fuer den Gueterfernverkehr v Gebr. Reiff [1993] ECR I-5801, paragraph 12). The same is true, in particular, for the field of sea transport (see in particular Council Regulation (EEC) No 4056/86 of 22 December 1986 laying down detailed rules for the application of Articles 85 and 86 of the Treaty to maritime transport, OJ 1986 L 378, p. 4). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
2,550 | 100. Thus, in particular, as far as the probative force of notarial acts is concerned, it must be pointed out that that force derives from the rules on evidence laid down by law in the legal system in question. Paragraph 1319 of the Civil Code, which determines the probative force of an authentic instrument, forms part of Chapter VI of that code, ‘Proof of obligations and proof of payment’. The probative force conferred by law on a particular document thus has no direct effect on whether the activity which includes the drawing up of the document is in itself directly and specifically connected with the exercise of official authority, as required by the case-law (see, to that effect, Thijssen , paragraph 8, and Commission v Spain , paragraph 35). | 64 Consequently, the submission must be rejected . | 0 |
2,551 | 19. From this the Court infers that Article 5(1) of the Convention must be interpreted as meaning that in matters relating to contracts of employment the place of performance of the relevant obligation, for the purposes of that provision, is the place where the employee actually performs the work covered by the contract with his employer ( Mulox IBC , paragraph 20; Rutten , paragraph 15; and Weber , paragraph 41). In the case where the employee performs the obligations arising under his contract of employment in several Contracting States, the place where he habitually carries out his work, within the meaning of that provision, is the place where, or from which, taking account of all the circumstances of the case, he in fact performs the essential part of his duties vis-à-vis his employer ( Mulox IBC , paragraph 26; Rutten , paragraph 23; and Weber , paragraph 58). | Ensuite, il convient de rappeler, d’une part, que, aux termes du point 15 des lignes directrices de 2006, « [e]n vue de déterminer la valeur des ventes d’une entreprise, la Commission utilisera les meilleures données disponibles de cette entreprise ». D’autre part, selon la jurisprudence de la Cour, en adoptant des règles de conduite, telles que des lignes directrices, et en annonçant par leur publication qu’elle les appliquera dorénavant aux cas concernés par celles-ci, la Commission s’autolimite dans l’exercice de son pouvoir d’appréciation et ne saurait se départir de ces règles sous peine de se voir sanctionner, le cas échéant, au titre d’une violation de principes généraux du droit, tels que l’égalité de traitement ou la protection de la confiance légitime (voir, en ce sens, arrêt du 28 juin 2005, Dansk Rørindustri e.a./Commission, C‑189/02 P, C‑202/02 P, C‑205/02 P à C‑208/02 P et C‑213/02 P, EU:C:2005:408, point 211). | 0 |
2,552 | 25. The first point to be noted is that, in accordance with the provisions of Article 300(7) EC, the HS Convention binds the Community institutions. The Community, under Article 3 of that convention, undertook not to alter the scope of the HS (see, to that effect, Case C‑309/98 Holz Geenen [2000] ECR I‑1975, paragraph 13). In this connection, it is also important to note that the primacy of international agreements concluded by the Community over secondary Community legislation (Case C-344/04 IATA and Others [2006] ECR I-0000, paragraph 34) requires that the latter, in so far as possible, be interpreted in conformity with those agreements (Case C‑61/94 Commission v Germany [1996] ECR I-3989, paragraph 52, and Case C‑286/02 Bellio F.lli [2004] ECR I-3465, paragraph 33). | 37
As the Advocate General has stated in points 59 to 62 of her Opinion, there is in the present case nothing which can explain in what way the allocation of taxation powers require that non-resident financial institutions, with regard to the deduction of business expenses directly related to their taxable income in that Member State, must be treated less favourably than resident financial institutions. | 0 |
2,553 | 128. The statement of reasons must, therefore, in principle be notified to the person concerned at the same time as the decision adversely affecting him. A failure to state the reasons cannot be remedied by the fact that the person concerned learns the reasons for the decision during the proceedings before the European Union courts ( Alliance One International and Standard Commercial Tobacco v Commission and Commission v Alliance One International and Others , paragraph 74 and the case-law cited). | 20. Articles 7 and 8 of Regulation No 1612/68 are contained in Part I, dealing with "Employment and Workers' Families" , of Title II, entitled "Employment and equality of treatment" . | 0 |
2,554 | 144. The Court must first reject the argument that the General Court erred in law, in paragraph 188 of the judgment under appeal, in considering that the existence of an economic advantage must, in accordance with the principle of the private market economy operator, be assessed in the light of the conduct of the public undertaking conferring the advantage at issue, and not in the light of the conduct of the beneficiary. According to settled case-law, for the application of the private investor test, it is necessary to determine whether the same advantage as that made available to the beneficiary undertaking through State resources would have been granted by a private investor in normal market conditions (see, to that effect, the judgment in Commission v EDF , C‑124/10 P, EU:C:2012:318, paragraphs 78 and 79). | 64 Consequently, the submission must be rejected . | 0 |
2,555 | 27 In contrast, the trade mark proprietor may oppose the repackaging if it is based solely on the parallel importer's attempt to secure a commercial advantage (see, to that effect, Upjohn, paragraph 44). | 11 It should be noted that the period prescribed for the transposition of Directive 80/987 expired only on 23 October 1983 and that both the declarations of insolvency and the termination of the employment relationships at issue in the main proceedings occurred before the said period had expired. | 0 |
2,556 | 55. It has consistently been held that if a prior administrative authorisation scheme is to be justified even though it derogates from such fundamental freedoms, it must be based on objective, non-discriminatory criteria known in advance, in such a way as to circumscribe the exercise of the national authorities’ discretion so that it is not used arbitrarily. Furthermore, any person affected by a restrictive measure based on such a derogation must have an effective judicial remedy available to him (see Sporting Exchange , paragraph 50, and Carmen Media Group , paragraph 87). | 28. It is nevertheless for the national court to make the necessary findings in this respect, on the basis of the matters of fact and of law justifying, in the main proceedings, the request of the Minister for a restriction on Mr Jipa’s right to leave Romania. | 0 |
2,557 | 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). | 26 THE NOTICE OF COMPLAINTS FULFILS THIS REQUIREMENT SINCE IT SETS FORTH CLEARLY, ALBEIT SUCCINCTLY, THE ESSENTIAL FACTS ON WHICH THE COMMISSION RELIES . | 0 |
2,558 | 27. As a preliminary point, it should be recalled, first, that, in the case of supplies of services which involve action on the part of national authorities, such as the award of a services concession, the obligation of transparency does not apply to every operation but only to those that present certain cross-border interest because they are, objectively, of such a kind as to be of interest to economic operators established in Member States other than the State of the authority which awards them (see by analogy, inter alia, judgment in SECAP and Santorso , C‑147/06 and C‑148/06, EU:C:2008:277, paragraph 24). | 25. In that regard, it must be noted that the sign ‘Edi Koblmüller’, which reproduces only a small part of the BergSpechte trade mark, cannot be considered to be identical with that trade mark. A sign is identical with a trade mark only where it reproduces, without any modification or addition, all the elements constituting the trade mark or where, viewed as a whole, it contains differences so insignificant that they may go unnoticed by an average consumer (Case C-291/00 LTJ Diffusion [2003] ECR I-2799, paragraph 54). | 0 |
2,559 | 28
Under Article 167 of Directive 2006/112, the right to deduct arises at the time when the deductible tax becomes chargeable. The substantive conditions which must be met in order for the right to arise are set out in Article 168(a) of that directive. Thus, for that right to be available, first, the person concerned must be a taxable person within the meaning of that directive and, secondly, the goods or services relied on to give entitlement to the right of deduction must be used by the taxable person for the purposes of his own taxed output transactions and those goods or services must be supplied by another taxable person as inputs (see, to that effect, judgment of 22 October 2015, PPUH Stehcemp, C‑277/14, EU:C:2015:719, paragraph 28 and the case-law cited). | 28. As regards the material conditions which must be met in order for the right to deduct to arise, it is apparent from the wording of Article 17(2)(a) of the Sixth Directive that, in order to be able to avail of that right, first, the interested party must be a taxable person within the meaning of that directive and, second, the goods or services relied on to give entitlement to that right must be used by the taxable person for the purposes of his own taxed output transactions, and that, as inputs, those goods or services must be supplied by another taxable person (see, to that effect, judgments in Centralan Property , C‑63/04, EU:C:2005:773, paragraph 52; Tóth , C‑324/11, EU:C:2012:549, paragraph 26, and Bonik , C‑285/11, EU:C:2012:774, paragraph 29; and order in Jagiełło , C‑33/13, EU:C:2014:184, paragraph 27). | 1 |
2,560 | 16 As the Court has consistently held (see, in particular, the judgment in Case 7/86 Vincent v Parliament [1987] ECR 2473, paragraph 16) the periodic report constitutes an indispensable criterion of assessment each time the official' s career is taken into consideration by the administration and a promotion procedure is tainted with irregularity in so far as the appointing authority has not been able to consider the comparative merits of the candidates because there has been a substantial delay on the part of the administration in drawing up the periodic reports of one or more of them. | 42. Si le champ d’application de l’accord-cadre est, ainsi qu’il ressort du libellé de sa clause 2, point 1, conçu de manière large, visant de façon générale les «travailleurs à durée déterminée ayant un contrat ou une relation de travail défini par la législation, les conventions collectives ou les pratiques en vigueur dans chaque État membre», il n’en demeure pas moins que la définition des contrats et des relations de travail auxquels s’applique cet accord-cadre relève non pas de celui-ci ou du droit de l’Union, mais de la législation et/ou des pratiques nationales. | 0 |
2,561 | 50. It has consistently been held that if a prior administrative authorisation scheme is to be justified, even though it derogates from a fundamental freedom, it must be based on objective, non-discriminatory criteria known in advance, in such a way as to circumscribe the exercise of the authorities’ discretion so that it is not used arbitrarily (Case C‑389/05 Commission v France [2008] ECR I‑5397, paragraph 94, and Case C‑169/07 Hartlauer [2009] ECR I‑1721, paragraph 64). Furthermore, any person affected by a restrictive measure based on such a derogation must have a judicial remedy available to them (see, to that effect, Case C‑205/99 Analir and Others [2001] ECR I‑1271, paragraph 38). | 64. Second, it follows from settled case-law that a prior administrative authorisation scheme cannot render legitimate discretionary conduct on the part of the national authorities which is liable to negate the effectiveness of provisions of Community law, in particular those relating to a fundamental freedom such as that at issue in the main proceedings. Therefore, if a prior administrative authorisation scheme is to be justified even though it derogates from a fundamental freedom, it must be based on objective, non-discriminatory criteria known in advance, in such a way as adequately to circumscribe the exercise of the national authorities’ discretion (see, to that effect, inter alia, Case C‑205/99 Analir and Others [2001] ECR I‑1271, paragraphs 37 and 38, and Müller-Fauré and van Riet , paragraphs 84 and 85). | 1 |
2,562 | 33. Directive 92/50 implements those principles and that obligation of transparency in respect of contracts coming within its ambit and concerning, either solely or for the most part, services listed in Annex I A thereto, by requiring inter alia certain award procedures. For contracts coming within its ambit and concerning, either solely or for the most part, services listed in Annex I B thereto, the directive does not impose the same rules for the award procedures, but that category of public contracts nevertheless remains subject to the fundamental rules of Community law and the obligation of transparency resulting therefrom (see, to that effect, Case C-507/03 Commission v Ireland [2007] ECR I-0000, paragraphs 26, 30 and 31). | 31. Unless it is justified by objective circumstances, such a difference in treatment, which, by excluding all undertakings located in another Member State, operates mainly to the detriment of the latter undertakings, amounts to indirect discrimination on the basis of nationality, prohibited under Articles 43 EC and 49 EC ( Coname , paragraph 19 and case-law cited). | 1 |
2,563 | 30. The betting transaction referred to in Article 13(B)(f) is characterised by the offer to customers placing bets of a chance of winning in consideration for accepting the risk of having to pay for winnings ( United Utilities , paragraph 26). | À cet égard, il convient de rappeler que, selon une jurisprudence bien établie, la motivation exigée à l’article 253 CE doit être adaptée à la nature de l’acte en cause et doit faire apparaître de façon claire et non équivoque le raisonnement de l’institution, auteur de l’acte, de manière à permettre aux intéressés de connaître les justifications de la mesure prise et à la juridiction compétente d’exercer son contrôle. L’exigence de motivation doit être appréciée en fonction de toutes les circonstances de l’espèce, notamment du contenu de l’acte, de la nature des motifs invoqués et de l’intérêt que les destinataires de l’acte ou d’autres personnes concernées directement et individuellement par celui-ci peuvent avoir à recevoir des explications. Il n’est pas exigé que la motivation spécifie tous les éléments de fait et de droit pertinents, dans la mesure où la question de savoir si la motivation d’un acte satisfait aux exigences fixées à l’article 253 CE doit être appréciée au regard non seulement de son libellé, mais aussi de son contexte ainsi que de l’ensemble des règles juridiques régissant la matière concernée (voir, en ce sens, arrêt du 29 septembre 2011, Elf Aquitaine/Commission, C‑521/09 P, EU:C:2011:620, points 147 et 150). | 0 |
2,564 | 21 The application to products from other Member States of national provisions restricting or prohibiting certain selling arrangements is not such as to hinder directly or indirectly, actually or potentially, trade between Member States within the meaning of the Dassonville judgment, cited above, so long as those provisions apply to all relevant traders operating within the national territory and so long as they affect in the same manner, in law and in fact, the marketing of domestic products and of those from other Member States. Provided that those conditions are fulfilled, the application of such rules to the sale of products from another Member State meeting the requirements laid down by that State is not by nature such as to prevent their access to the market or to impede access any more than it impedes the access of domestic products. Such rules therefore fall outside the scope of Article 30 of the Treaty (see the judgments in Joined Cases C-267 and 268/91 Keck and Mithouard [1993] ECR I-6097, paragraphs 16 and 17, and Case C-292/92 Huenermund and Others [1993] ECR I-6787, paragraph 21). | 435. The Court of First Instance further held, also correctly, that according to that same line of decisions the Commission was not required to indicate in the statement of objections the possibility that it might change its policy as regards the level of the amount of the fines, a possibility which depends on general competition policy considerations with no direct bearing on the particular circumstances of the cases in question (see Musique Diffusion française and Others v Commission , paragraph 22). | 0 |
2,565 | 64. With regard to the second condition, the Court has stated that the decisive test for determining whether a breach of Community law is sufficiently serious is whether the Community institution concerned manifestly and gravely disregarded the limits on its discretion ( Brasserie du Pêcheur and Factortame , paragraph 55; Bergaderm and Goupil v Commission , paragraph 43; Commission v Camar and Tico , paragraph 54; and Commission v Fresh Marine , paragraph 26). | 54. As to the second condition, the decisive test for finding that a breach of Community law is sufficiently serious is whether the Community institution concerned manifestly and gravely disregarded the limits on its discretion (see the judgments cited above Brasserie du pêcheur and Factortame , paragraph 55, and Bergaderm and Goupil v Commission , paragraph 43). Where that institution has only considerably reduced, or even no, discretion, the mere infringement of Community law may be sufficient to establish the existence of a sufficiently serious breach (Case C-5/94 Hedley Lomas [1996] ECR I-2553, paragraph 28; Joined Cases C-178/94, C-179/94 and C-188/94 to C-190/94 Dillenkofer and Others [1996] ECR I-4845, paragraph 25; Case C-127/95 Norbrook Laboratories [1998] ECR I-1531, paragraph 109; Case C-424/97 Haim [2000] ECR I-5123, paragraph 38, and Bergaderm and Goupil v Commission , cited above, paragraph 44). | 1 |
2,566 | 54
As those findings are, as observed by the Advocate General in points 66 to 72 of his Opinion, consistent with the Court’s case-law in this field (see, to that effect, judgment of 4 June 2015, Commission v MOL, C‑15/14 P, EU:C:2015:362, paragraph 60), they are not vitiated by any error of law and, as a result, the second part of the first ground of appeal must be rejected as unfounded. | 29. L’intervention des juridictions nationales résulte de l’effet direct reconnu à l’interdiction de mise à exécution des projets d’aide édictée à l’article 108, paragraphe 3, dernière phrase, TFUE. À cet égard, la Cour a précisé que le caractère immédiatement applicable de l’interdiction de mise à exécution visée à cette disposition s’étend à toute aide qui aurait été mise à exécution sans être notifiée (arrêts Lorenz, précité, point 8; du 21 novembre 1991, Fédération nationale du commerce extérieur des produits alimentaires et Syndicat national des négociants et transformateurs de saumon, ci-après l’«arrêt FNCE», C‑354/90, Rec. p. I‑5505, point 11, ainsi que SFEI e.a., précité, point 39). | 0 |
2,567 | 18 Moreover, in this case the Netherlands Government does not claim that the Commission failed to give it the information necessary to prepare its defence, which would be a matter affecting the proper conduct of proceedings for failure of a State to fulfil its obligations (see, in particular, Case 274/83 Commission v Italy [1985] ECR 1077, paragraphs 19 and 20). | 24 IT FOLLOWS THAT THE PROVISION IN QUESTION APPLIES TO ALL TENANCIES OF IMMOVABLE PROPERTY IRRESPECTIVE OF THEIR SPECIAL CHARACTERISTICS .
| 0 |
2,568 | 55. However, the Court has stated that, in view of the numerous differences between the national social security schemes, if the basis for the calculation and the conditions for the grant of benefits were required to be exactly the same, the prohibition on overlapping benefits contained in Article 12 of Regulation No 1408/71 would be applied to a considerably lesser extent. Such a result would run counter to the aim of that prohibition, which is to obviate unjustified duplication of social security benefits (see Knoch EU:C:1992:203, paragraph 42). | 19. Thus it is clear from settled case-law that the change brought about by any repackaging of a trade-marked pharmaceutical product – creating by its very nature the risk of interference with the original condition of the product – may be prohibited by the trade mark proprietor unless the repackaging is necessary in order to enable the marketing of the products imported in parallel and the legitimate interests of the proprietor are also safeguarded ( Bristol-Myers Squibb and Others , paragraph 57, and Boehringer Ingelheim and Others , paragraph 34). | 0 |
2,569 | 52 In the same judgment, the Court ruled that, so long as the supplementary measures essential for implementing Decision No 3/80 have not been adopted by the Council, Articles 12 and 13 of that decision do not have direct effect in the territory of the Member States and are therefore not such as to entitle individuals to rely on them before the national courts. | 51. In those circumstances, the charging of vehicle tax on first use on the road network in the Netherlands of vehicles which are not registered in the Netherlands, is justified in the same way as the tax due on the registration of the vehicle in the Netherlands, mentioned in paragraph 46 of the present judgment, is, provided that the tax takes account, as appears to be required by the 1992 Law, of the depreciation of the vehicle at the time of that first use. | 0 |
2,570 | 39 In that regard, according to the case-law of the Court, the basis of assessment for a provision of services is everything which makes up the consideration for the service provided and a provision of services is taxable only if there is a direct link between the service provided and the consideration received (Apple and Pear Development Council, paragraphs 11 and 12, and Case C-16/93 Tolsma [1994] ECR I-743, paragraph 13). A supply of services is therefore taxable only if there exists between the service provider and the recipient a legal relationship in which there is a reciprocal performance, the remuneration received by the provider of service constituting the value actually given in return for the service supplied to the recipient (Tolsma, paragraph 14). | 13 In its judgments in Case 154/80 Cooeperatieve Aardappelenbewaarplaats [1981] ECR 445, paragraph 12, and Case 230/87 Naturally Yours Cosmetics [1988] ECR 6365, paragraph 11, the Court stated on this point that the basis of assessment for a provision of services is everything which makes up the consideration for the service and that a provision of services is therefore taxable only if there is a direct link between the service provided and the consideration received (see also the judgment in Case 102/86 Apple and Pear Development Council v Commissioners of Customs and Excise [1988] ECR 1443, paragraphs 11 and 12). | 1 |
2,571 | 45. 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 upon before the national courts by individuals against the State, regardless of the capacity in which the latter is acting (see, to that effect, judgments in Portgás , C‑425/12, EU:C:2013:829, paragraphs 18 and 23, and Association de médiation sociale , C‑176/12, EU:C:2014:2, paragraph 31 and the case-law cited). | 50 2 . A - THE COMMISSION DOES NOT SERIOUSLY DENY THAT THESE REGULATIONS AS WELL AS THE WAY IN WHICH THEY HAVE BEEN IMPLEMENTED AFFECTED THE APPLICANTS' CONDUCT TO WHICH EXCEPTION IS TAKEN . | 0 |
2,572 | 66
So far as concerns, in particular, earlier national trade marks, the Court has already had occasion to point out that it follows from the coexistence of EU trade marks and such national marks, and from the fact that the registration of the latter does not fall within the sphere of competence of EUIPO and that judicial review in respect of them does not fall within the jurisdiction of the General Court, that in opposition proceedings directed against the registration of an EU trade mark the validity of national trade marks may not be called into question. Therefore, in such opposition proceedings, it is likewise not possible to find, with regard to a sign identical to a trade mark protected in a Member State, an absolute ground for refusal, such as descriptive character and the lack of distinctive character, provided for in Article 7(1)(b) and (c) of Regulation No 40/94 and Article 3(1)(b) and (c) of Directive 2008/95 (see, to that effect, judgment of 24 May 2012, Formula One Licensing v OHIM, C‑196/11 P, EU:C:2012:314, paragraphs 40 and 41). | 51. In accordance with settled case-law, European Union competition law refers to the activities of undertakings and that the concept of an undertaking covers any entity engaged in an economic activity, irrespective of its legal status and the way in which it is financed. When such an entity infringes competition rules, it falls, according to the principle of personal responsibility, to that entity to answer for that infringement (see, to that effect, Case C‑280/06 ETI and Others [2007] ECR I‑10893, paragraphs 38 and 39 and the case-law cited). | 0 |
2,573 | 103. Admittedly, restrictions on that freedom may, in general, be allowed as derogations on grounds of public policy, public security or public health, as expressly provided for under Article 52 TFEU, which is applicable in this area by virtue of Article 62 TFEU, or justified, in accordance with the case-law of the Court, by overriding reasons in the public interest (Case C‑470/11 Garkalns EU:C:2012:505, paragraph 35). | 24 First, child-raising allowance is paid only where the family of the person concerned comprises one or more children. Furthermore, its amount varies partly according to the age and number of the children, and also according to the parents' income. | 0 |
2,574 | 22 Fiat Geotech and Fiat Hitachi maintain for their part that, particularly in its judgments in Case 135/83 Abels [1985] ECR 469 and D' Urso, cited above, the Court has excluded from the scope of the directive undertakings which are subject to procedures for the satisfaction of interests other than those of the transferor or the transferee, such as those of the creditors of the undertaking. They contend that undertakings in critical difficulties, within the meaning of the 1977 Law, fulfil that criterion, since they are not transferred merely pursuant to a voluntary agreement between the transferor and the transferee: an administrative measure and the agreement of the trade unions are also involved. | 66. 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 en cause, sans entreprendre une véritable démarche auprès des entreprises concernées afin de récupérer l’aide et sans proposer à la Commission des modalités alternatives de mise en œuvre de cette décision qui auraient permis de surmonter ces difficultés (arrêt Commission/Italie, EU:C:2013:832, point 37 et jurisprudence citée). | 0 |
2,575 | 79. Furthermore, the precise prohibition laid down by clause 4(1) of the framework agreement does not require the adoption of any further measure of the EU institutions and does not in any way confer on Member States the right, when transposing it into domestic law, to limit the scope of the prohibition laid down in respect of employment conditions ( Impact , paragraph 62). | 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. | 0 |
2,576 | 52. The Court has already stated, in connection with the second subparagraph of Article 1(b) of Directive 93/37, that, in order to be defined as a body governed by public law within the meaning of that provision, an entity must satisfy the three cumulative conditions set out therein, according to which it must be a body established for the specific purpose of meeting needs in the general interest, not having an industrial or commercial character, which has legal personality and is closely dependent on the State, regional or local authorities or other bodies governed by public law (Case C-44/96 Mannesmann Anlagenbau Austria and Others [1998] ECR I-73, paragraphs 20 and 21). | 33
In that regard, it must be recalled that a measure is purely confirmatory of an existing measure if it contains no new factors as compared with the existing measure (judgment of 3 April 2014, Commission v Netherlands and ING Groep, C‑224/12 P, EU:C:2014:213, paragraph 69 and the case-law cited). | 0 |
2,577 | 30. Under such systems, the situation of shareholders resident in a Member State and receiving dividends from a company established in that State is comparable to that of shareholders who are resident in that State and receive dividends from a company established in another Member State, inasmuch as both the dividends deriving from a national source and those deriving from a foreign source may be subject, first, in the case of corporate shareholders, to a series of charges to tax and, secondly, in the case of ultimate shareholders, to economic double taxation (see, to that effect, Lenz , paragraphs 31 and 32, and Manninen , paragraphs 35 and 36 and Test Claimants in Class IV of the ACT Group Litigation , paragraph 56). | 32. Even if it were possible to invoke such an argument to justify restricting the freedom of movement for persons, the requirement to reinvest in Portuguese territory imposed by Article 10(5) of the CIRS goes beyond what is necessary to attain the intended objective in any event. | 0 |
2,578 | 18 It must be borne in mind at the outset that the services provided by travel agents and tour operators most frequently consist of multiple services, in particular transport and accommodation, supplied either within or outside the territory of the Member State in which the undertaking has established its business or has a fixed establishment. The application of the normal rules on place of taxation, taxable amount and deduction of input tax would, by reason of the multiplicity of services and the places in which they are provided, entail practical difficulties for those undertakings of such a nature as to obstruct their operations. In order to adapt the applicable rules to the specific nature of such operations, the Community legislature set up a special VAT scheme in Article 26(2), (3) and (4) of the Sixth Directive (see Case C-163/91 Van Ginkel v Inspecteur der Omzetbelasting te Utrecht [1992] ECR I-5723, paragraphs 13 to 15). | 66. In that context, it is appropriate to provide the referring court with the following guidance with a view to enabling it to give an effective ruling in the disputes before it. | 0 |
2,579 | 48
Lastly, the Court has previously held that the exercise of joint control, by two parent companies which are independent of each other, of their subsidiary does not, in principle, preclude a finding by the Commission of the existence of an economic unit comprising one of those parent companies and the subsidiary concerned (judgment of 24 June 2015, Fresh Del Monte Produce v Commission and Commission v Fresh Del Monte Produce, C‑293/13 P and C‑294/13 P, EU:C:2015:416 paragraph 78 and the case-law cited). It has also held that two parent companies each having a 50% shareholding in a joint venture may both be regarded as exercising decisive influence over the joint venture, in so far as the Commission has demonstrated it on the basis of factual evidence (see, to that effect, judgments of 26 September 2013, EI du Pont de Nemours v Commission, C‑172/12 P, not published, EU:C:2013:601, paragraph 47, and of 26 September 2013, The Dow Chemical Company v Commission, C‑179/12 P, not published, EU:C:2013:605, paragraph 58). | 19. In that regard, it follows from recital 14 in the preamble to Directive 97/7 that that prohibition of imposing on consumers charges other than those resulting directly from the return of the goods serves to ensure that the right of withdrawal guaranteed by that directive ‘is to be more than formal’. Thus, the consumer could be dissuaded from exercising that right if it involved adverse financial consequences. | 0 |
2,580 | 40. In that regard, it must be borne in mind that that provision is a derogation which enables, in certain circumstances, Member States to retain their existing legislation in respect of exclusion from the right of deduction, as at the date of entry into force of the Sixth Directive for the Member State concerned, until such time as the Council has adopted the provisions envisaged by that article (see Case C‑371/07 Danfoss and AstraZeneca [2008] ECR I‑9549, paragraph 28, and Joined Cases C‑538/08 and C‑33/09 X Holding and Oracle Nederland [2010] ECR I‑0000, paragraph 38). | 31. En l’absence de réglementation de l’Union en matière de restitution d’impôts nationaux indûment perçus, il appartient à l’ordre juridique interne de chaque État membre, en vertu du principe de l’autonomie procédurale de ces derniers, de désigner les juridictions compétentes et de régler les modalités procédurales des recours en justice destinés à assurer la sauvegarde des droits que les contribuables tirent du droit de l’Union. Les États membres ont toutefois la responsabilité d’assurer, dans chaque cas, une protection effective de ces droits (voir arrêt du 27 juin 2013, Agrokonsulting-04, C‑93/12, point 35 et jurisprudence citée). | 0 |
2,581 | 82. Member States cannot be denied the possibility of pursuing the objective of combating drug tourism and the accompanying public nuisance by the introduction of general rules which are easily managed and supervised by the national authorities (see, by analogy, Case C-110/05 Commission v Italy [2009] ECR I-519, paragraph 67, and Case C-142/05 Mickelsson and Roos [2009] ECR I‑4273, paragraph 36). In the present case, nothing in the case-file gives grounds to assume that the objective pursued could be achieved to the extent envisaged by the rules at issue in the main proceedings by granting non-residents access to coffee-shops whilst refusing to sell them cannabis. | 63. It follows from the foregoing that the claim for damages cannot be upheld. | 0 |
2,582 | 41. As the Court has stated several times, citizenship of the Union is intended to be the fundamental status of nationals of the Member States (see, inter alia, Case C‑184/99 Grzelczyk [2001] ECR I‑6193, paragraph 31; Case C‑413/99 Baumbast and R [2002] ECR I‑7091, paragraph 82; Garcia Avello , paragraph 22; Zhu and Chen , paragraph 25; and Rottmann , paragraph 43). | 32. Il s’ensuit que, avant de conclure, en l’espèce, à l’existence ou à l’inexistence d’une modification importante au sens de l’article 30, paragraphe 4, du règlement n o 1260/1999, la juridiction de renvoi doit notamment vérifier si la modification litigieuse a produit un avantage indu et/ou si la nature ou les conditions de mise en œuvre s’en trouvent affectées. | 0 |
2,583 | 30. In that respect, it must be observed that according to the Court’s settled case-law, the need for a uniform interpretation of the provisions of EU law makes it impossible for the text of a provision to be considered in isolation, but requires, on the contrary, that it be interpreted and applied in the light of the versions existing in the other official languages (see, inter alia, judgments in Stauder , 29/69, EU:C:1969:57, paragraph 3; EMU Tabac and Others , C‑296/95, EU:C:1998:152, paragraph 36; and Profisa , C‑63/06, EU:C:2007:233, paragraph 13). | 34. In that regard, as the Advocate-General stated in points 55 and 56 of his Opinion, Mrs Alokpa, as the mother of Jarel and Eja Moudoulou and as sole carer of those children since their birth, could have the benefit of a derived right to reside in France. | 0 |
2,584 | 25 This argument cannot be accepted. | 39. En effet, selon une jurisprudence constante, l’appréciation globale du risque de confusion doit, en ce qui concerne la similitude visuelle, phonétique ou conceptuelle des signes en conflit, être fondée sur l’impression d’ensemble produite par ceux-ci, en tenant compte en particulier de leurs éléments distinctifs et dominants (arrêts OHMI/Shaker, précité, point 35, et du 3 septembre 2009, Aceites del Sur-Coosur/Koipe, C‑498/07 P, Rec. p. I‑7371, point 60). | 0 |
2,585 | 56. However, as soon as a Member State, either unilaterally or by way of a convention, imposes a charge to tax on the income not only of resident companies but also of non-resident companies from dividends which they receive from a resident company, the situation of those non-resident companies becomes comparable to that of resident companies (see, to that effect, Test Claimants in Class IV of the ACT Group Litigation , paragraph 68; Denkavit Internationaal and Denkavit France , paragraph 35; Amurta , paragraph 38; Commission v Italy , paragraph 52; and Commission v Spain , paragraph 51). | 56 Since no measure has been adopted by the Kingdom of Spain under Article 2(4)(b) of the directive regarding workers whose employment is governed by public law, doctors in primary care teams who are regularly on call at night may not be regarded as night workers by virtue of that provision alone. | 0 |
2,586 | 18. It must be answered in that regard that, under Article 1(b) of Directive 92/50, regional or local authorities are, by definition, contracting authorities. It is clear from case-law that Article 1(a) of the directive makes no distinction between public contracts awarded by a contracting authority for the purposes of fulfilling its task of meeting needs in the general interest and those which are unrelated to that task (see, by way of analogy, in relation to Council Directive 93/37/EEC of 14 June 1993 concerning the coordination of procedures for the awarding of public works contracts (OJ 1993 L 199, p. 54), Case C-44/96 Mannesmann Anlagenbau Austria and Others [1998] ECR I-73, paragraph 32). It is likewise irrelevant that the contracting authority intends to operate as a provider of services itself and that the contract in question aims, in that context, to subcontract a part of the activities to a third party. It is conceivable that the decision of the contracting authority as to the choice of that third party will be based on considerations that are not economic ones. It follows that, whatever the nature and context of the contract at issue may be, it constitutes a ‘public contract’ within the meaning of Article 1(a) of Directive 92/50. | 53. However, that requirement cannot be stretched so far as to mean that in every case the statement of the complaints set out in the letter of formal notice, the wording of the reasoned opinion and the form of order sought in the application must be exactly the same, provided that the subject-matter of the proceedings, as defined in the reasoned opinion, has not been extended or altered (see, inter alia, Commission v Germany, paragraph 56, and Commission v Spain , paragraph 19). | 0 |
2,587 | 71
Admittedly, EU case-law which relates to restrictions on the exercise of freedom of movement within the European Union cannot be transposed in its entirety to the freedoms guaranteed by the EEA Agreement, since those latter freedoms are exercised within a different legal context (judgment of 16 April 2015, Commission v Germany, C‑591/13, EU:C:2015:230, paragraph 81 and the case-law cited). | 611 It should be observed that the assessment of the proportionality of the fine imposed having regard to the gravity and duration of the infringement, which are the criteria referred to in Article 15(2) of Regulation No 17, falls within the unlimited jurisdiction to review decisions conferred on the Court of First Instance under Article 17 of that regulation. | 0 |
2,588 | 62. Given that such notices are capable of enabling the persons concerned to identify the legal remedies available to them in order to challenge their designation in the lists concerned and the date when the period for bringing proceedings expires (Case C‑417/11 P Council v Bamba [2012] ECR I‑0000, paragraph 81), it is important that the appellants should not be able to defer the starting point of the period for bringing proceedings by relying on the fact that there was no direct communication or that they actually became aware of the contested measures at a later date. If such a possibility were, in the absence of force majeure , open to the appellants, it would jeopardise the very objective of a time-limit for bringing proceedings, which is to protect legal certainty by ensuring that European Union measures which produce legal effects may not indefinitely be called into question (see, inter alia, Case C‑178/95 Wiljo [1997] ECR I‑585, paragraph 19; Case C‑241/01 National Farmers’ Union [2002] ECR I‑9079, paragraph 34, and order of 15 November 2012 in Case C‑102/12 P Städter v ECB , paragraph 12). | 19 It is settled law that a decision adopted by a Community institution which has not been challenged by its addressee within the time-limit laid down by Article 173 of the Treaty becomes definitive as against him (see, in particular, the judgments in Case 20/65 Collotti v Court of Justice [1965] ECR 847, Case 156/77 Commission v Belgium [1978] ECR 1881 and Case C-183/91 Commission v Greece [1993] ECR I-3131, paragraphs 9 and 10). Such a rule is based in particular on the consideration that the periods within which legal proceedings must be brought are intended to ensure legal certainty by preventing Community measures which produce legal effects from being called in question indefinitely. | 1 |
2,589 | 35. It is clear from the last-mentioned condition that, for VAT to be deductible, the input transactions must have a direct and immediate link with the output transactions giving rise to a right of deduction. Thus, the right to deduct VAT charged on the acquisition of input goods or services presupposes that the expenditure incurred in acquiring them was a component of the cost of the output transactions that gave rise to the right to deduct (see Midland Bank , paragraph 30, and Abbey National , paragraph 28, and also Case C-16/00 Cibo Participations [2001] ECR I-6663, paragraph 31). | 33. Accordingly, where a trade mark has lost its distinctive character in consequence of acts or inactivity of the proprietor so that it has become a common name within the meaning of Article 12(2) of Directive 89/104, its proprietor can no longer assert the rights conferred on him under Article 5 of that directive. | 0 |
2,590 | 55
In that context, it is important to verify whether the restrictions thus imposed by the rules at issue in the main proceedings are limited to what is necessary to ensure the implementation of legitimate objectives (see, to that effect, judgment of 18 July 2006, Meca-Medina and Majcen v Commission, C‑519/04 P, EU:C:2006:492, paragraph 47; of 18 July 2013, Consiglio Nazionale dei Geologi, C‑136/12, EU:C:2013:489, paragraph 54, and of 4 September 2014, API and Others, C‑184/13 to C‑187/13, C‑194/13, C‑195/13 and C‑208/13, EU:C:2014:2147, paragraph 48). | 2 The question was raised in three disputes between, first, Mr Naranjo Arjona and the Instituto Nacional de la Seguridad Social (National Social Security Institute; `the INSS'), secondly, Mr Vicente Mateos and the INSS and the Tesorería General de la Seguridad Social (General Social Security Revenue Authority; `the TGSS'), and, finally, the INSS and Mrs García Lázaro, concerning the calculation of old-age and invalidity pensions. | 0 |
2,591 | 44. It is for the national court to interpret domestic law, so far as possible, in the light of the wording and the purpose of the Sixth Directive with a view to achieving the results sought by the latter, favouring the interpretation of the national rules which is the most consistent with that purpose in order thereby to achieve an outcome compatible with the provisions of the directive (see, to that effect, Case C‑212/04 Adeneler and Others [2006] ECR I-6057, paragraph 124), setting aside, if necessary, any contrary provision of national law (see, to that effect, Case C‑144/04 Mangold [2005] ECR I-9981, paragraph 77). | 13 Since the receipt of dividends is not the consideration for any economic activity within the meaning of the Sixth Directive, it does not fall within the scope of VAT. Consequently, dividends resulting from holdings fall outside the deduction entitlement. | 0 |
2,592 | 62. Although a public administration following a general practice may be bound by that practice (see, to that effect, Case 268/84 Ferriera Valsabbia v Commission [1987] ECR 353, paragraphs 14 and 15, and Joined Cases C‑189/02 P, C‑202/02 P, C‑205/02 P to C‑208/02 P and C‑213/02 P Dansk Rørindustri and Others v Commission [2005] ECR I‑5425, paragraph 211), the fact remains that the principle of equal treatment must be reconciled with the principle of legality, according to which a person may not rely, in support of his claim, on an unlawful act committed in favour of a third party (see, to that effect, Case 188/83 Witte v Parliament [1984] ECR 3465, paragraph 15; Case 134/84 Williams v Court of Auditors [1985] ECR 2225, paragraph 14, and Case C‑51/10 P Agencja Wydawnicza Technopol v OHIM [2011] ECR I‑0000, paragraphs 75 and 76). | 56
In that regard, it is to be recalled that Article 23(3) of the Framework Decision constitutes an exception to the rule laid down in Article 23(2). Accordingly, the concept of force majeure as provided for in Article 23(3) must be interpreted strictly (see, by analogy, judgments of 14 June 2012, CIVAD , C‑533/10, EU:C:2012:347, paragraphs 24 and 25, and of 18 July 2013, Eurofit , C‑99/12, EU:C:2013:487, paragraph 37). | 0 |
2,593 | 33
In that regard, suffice it to note that, in accordance with settled case-law, it follows from the 1998 Guidelines that horizontal price or market sharing agreements may be classified as very serious infringements solely on account of their nature, without the Commission being required to demonstrate an actual impact of the infringement on the market (see, to that effect, judgment of 3 September 2009 in Prym and Prym Consumer v Commission, C‑534/07 P, EU:C:2009:505, paragraph 75; of 24 September 2009 in Erste Group Bank and Others v Commission, C‑125/07 P, C‑133/07 P and C‑137/07 P, EU:C:2009:576, paragraph 103; and of 8 May 2013 in Eni v Commission, C‑508/11 P, EU:C:2013:289, paragraph 97). | 54
It is not disputed that those obligations were maintained in the provisions of Article 13(1) of, in conjunction with Annex XI to, Directive 2008/50. That annex states that those limit values have been imposed since 1 January 2005. | 0 |
2,594 | 40 It should be noted that Article 1 of the Export Regulation implements the principle of freedom to export at Community level and must therefore be interpreted as covering measures adopted by the Member States whose effect is equivalent to a quantitative restriction where their application may lead to an export prohibition (see Case C-70/94 Werner, cited above, paragraph 22, and Case C-83/94 Leifer and Others [1995] ECR I-3231, paragraph 23). | 28 Consequently, an undertaking found to be in critical difficulties is subject to a procedure which, far from being aimed at the liquidation of the undertaking, is designed on the contrary to promote the continuation of its business with a view to its subsequent recovery. | 0 |
2,595 | 70. Secondly, according to the settled case-law of the Court, the definition of establishment within the meaning of those articles of the Treaty involves the actual pursuit of an economic activity through a fixed establishment in another Member State for an indefinite period and registration of a vessel cannot be separated from the exercise of the freedom of establishment where the vessel serves as a vehicle for the pursuit of an economic activity that includes fixed establishment in the State of registration (Case C‑221/89 Factortame and Others [1991] ECR I‑3905, paragraphs 20 to 22). | 27. Il découle des règles régissant la procédure devant les juridictions de l’Union, notamment des articles 21 du statut de la Cour et 44, paragraphe 1, du règlement de procédure du Tribunal, que le litige est en principe déterminé et circonscrit par les parties et que le juge de l’Union ne peut statuer ultra petita. | 0 |
2,596 | 76. As a rule, a complete lack of any call for competition in the case of the award of a public service contract like that at issue in the main proceedings does not comply with the requirements of Articles 43 EC and 49 EC any more than with the principles of equal treatment, non-discrimination and transparency (see, by analogy, Parking Brixen , paragraph 50, and ANAV , paragraph 22). | 14 It is settled law (see Joined Cases C-78/90 to C-83/90 Compagnie Commerciale de l' Ouest and Others v Receveur Principal des Douanes de La-Pallice Port [1992] ECR I-1847) that the provisions relating to charges having equivalent effect and those relating to discriminatory internal taxation cannot be applied together, so that under the system of the Treaty the same imposition cannot belong to both categories at the same time. | 0 |
2,597 | 61. In carrying out those regulatory functions, the NRAs have a broad discretion in order to be able to determine the need to regulate a market according to each situation on a case-by-case basis (see, to that effect, Case C-55/06 Arcor [2008] ECR I-2931, paragraphs 153 to 156). | 53. The fact that a significant number of praticanti-patrocinanti who have not passed the final examination continue to exercise legal activities and are not removed from the register of praticanti cannot have the effect of qualifying the activities of praticante or patrocinante, considered in isolation, as a regulated profession within the meaning of Directive 89/48. | 0 |
2,598 | 149 With regard to the exclusive supply obligation it should be borne in mind that the Court held in its judgment in Hoffman-La Roche, cited above, at paragraph 89, that if an undertaking having a dominant position on the market ties buyers - even if it does so at their request - by an obligation or promise on their part to obtain all or most of their requirements from that undertaking, this constitutes an abuse of a dominant position within the meaning of Article 86 of the Treaty. | 25. The Court has therefore held that the mere fact that the transferee is a public-law body cannot be a ground for excluding the existence of a transfer within the scope of Directive 2001/23 (see, to that effect, judgment in CLECE , C‑463/09, EU:C:2011:24, paragraph 26 and the case-law cited). | 0 |
2,599 | 48 The Commission supports the views set out by the German Government. In its opinion, the inspections in question are not regulated in a restrictive sense by Community law. Nor does Community law specify who is to bear the costs. For that reason, Member States may pass those costs on to the traders involved, within the limits set by the Court in its judgment in Denkavit. As those limits were not exceeded in this case, according to the findings made by the national court, the costs at issue are compatible with Regulations No 1624/76 and No 1725/79. In order not to fall within the category of charges having an effect equivalent to customs duties, however, charges must, in the Commission' s view, satisfy the conditions laid down by the Court in paragraph 8 of its judgment in Case 18/87 Commission v Germany [1988] ECR 5427, that is to say, they must be prescribed by Community law in the general interest of the Community, they must be obligatory and uniform for all the products concerned and they must not exceed the actual costs of the inspections in connection with which they are charged. The Commission considers that those conditions are satisfied in this case. | 11 The possibility cannot be ruled out that the reason for the inclusion in a licensing agreement of a clause imposing an obligation to pay royalty may be unconnected with a patent . Such a clause may instead reflect a commercial assessment of the value to be attributed to the possibilities of exploitation granted by the licensing agreement . That is even more true where, as in the main proceedings, the obligation to pay royalty in respect of two devices, one being patented after the agreement was entered into and the other being complementary to the first, was embodied in a licensing agreement entered into before the patent was granted . | 0 |
Subsets and Splits
No saved queries yet
Save your SQL queries to embed, download, and access them later. Queries will appear here once saved.