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2,700 | 52. That principle, which applies to, inter alia, the legislative and regulatory authorities of the Member States when they apply European Union law, requires that measures implemented by means of a provision must be appropriate for attaining the objective pursued and must not go beyond what is necessary to achieve it (see, to that effect, Case C‑375/08 Pontini and Others [2010] ECR I‑5767, paragraph 87 and the case-law cited). That principle implies, inter alia, that, where there is European Union legislation which pursues a number of objectives, one of which is the main objective, a Member State which adopts a standard in the context of the discretion conferred on it by a provision of that legislation must comply with that main objective without hindering the attainment of the other objectives of that legislation. Therefore, in the light of those other objectives, such a national standard must be appropriate for ensuring that that main objective is attained and must not go beyond what is necessary to achieve it (see, by analogy, Case C‑491/06 Danske Svineproducenter , paragraphs 31, 32 and 40). | 61. It must, however, be recalled that a penalty, even of a non-criminal nature, cannot be imposed unless it rests on a clear and unambiguous legal basis (Case C-110/99 Emsland-Stärke [2000] ECR I-11569, paragraph 56; Käserei Champignon Hofmeister , paragraph 52; and Case C‑274/04 ED & F Man Sugar [2006] ECR I‑3269, paragraph 15). | 0 |
2,701 | 48. Accordingly, the existence of a proper exchange of views, at an appropriate time in the procedure for examining tenders, between the contracting authority and the tenderer, to enable the latter to demonstrate that its tender is genuine, constitutes a fundamental requirement of Directive 92/50, in order to prevent the contracting authority from acting in an arbitrary manner and to ensure healthy competition between undertakings (see, to that effect, the judgment in SAG ELV Slovensko and Others , EU:C:2012:191, paragraph 29). | 27. ‘client final’, un client achetant du gaz naturel pour sa consommation propre; | 0 |
2,702 | 36. With regard to the condition laid down in the first indent of the first paragraph of Article 5(3) of Regulation No 1475/95 as to the necessity of the reorganisation, the Court stated in paragraph 37 of Vulcan Silkeborg that that condition required reorganisation to be capable of being convincingly justified on grounds of economic effectiveness based on objective circumstances internal or external to the supplier’s undertaking which, failing a swift reorganisation of the distribution network, would be liable, having regard to the competitive environment in which the supplier carries on business, to prejudice the effectiveness of the existing structures of that network. | 38. At the outset, it is important to point out that, in accordance with the requirements of the principle of neutrality of the common system of value added tax, the term ‘exploitation’ refers to all transactions, whatever may be their legal form, by which it is sought to obtain income from the goods in question on a continuing basis (see, to that effect, Case C-186/89 Van Tiem [1990] ECR I-4363, paragraph 18; EDM , paragraph 48; and Case C-8/03 BBL [2004] ECR I-10157, paragraph 36). | 0 |
2,703 | 56 As regards the right of an individual to invoke a directive and of the national court to take it into consideration, the Court has already held that it would be incompatible with the binding effect attributed to a directive by Article 189 to exclude, in principle, the possibility that the obligation which it imposes may be invoked by those concerned. In particular, where the Community authorities have, by directive, imposed on Member States the obligation to pursue a particular course of conduct, the useful effect of such an act would be weakened if individuals were prevented from relying on it before their national courts, and if the latter were prevented from taking it into consideration as an element of Community law in order to rule whether the national legislature, in exercising the choice open to it as to the form and methods for implementation, has kept within the limits of its discretion set out in the directive (Verbond van Nederlandse Ondernemingen, paragraphs 22 to 24). | 19 The answer to Question 3 must therefore be that Articles 4(d), 65 and 66(7) do not confer rights which are directly enforceable by private parties in proceedings before the national courts.
Questions 4 and 5 | 0 |
2,704 | 34. Accordingly, where the anti-competitive object of the agreement is established it is not necessary to examine its effects on competition. Where, however, the analysis of the content of the agreement does not reveal a sufficient degree of harm to competition, the effects of the agreement should then be considered and, for it to be caught by the prohibition, it is necessary to find that factors are present which show that competition has in fact been prevented, restricted or distorted to an appreciable extent (see Case C‑8/08 T-Mobile Netherlands and Others [2009] ECR I‑4529, paragraphs 28 and 30; Joined Cases C‑501/06 P, C‑513/06 P, C‑515/06 P and C‑519/06 P GlaxoSmithKline Services and Others v Commission and Others [2009] ECR I‑9291, paragraph 55; Joined Cases C‑403/08 and C‑429/08 Football Association Premier League and Others [2011] ECR I‑0000, paragraph 135; and Case C‑439/09 Pierre Fabre Dermo‑Cosmétique [2011] ECR I‑0000, paragraph 34). | 10 IT SHOULD NEXT BE REMEMBERED THAT A PRODUCT SUCH AS HEROIN IS NOT SEIZED AND DESTROYED ONLY BECAUSE THE IMPORTER HAS NOT COMPLIED WITH CUSTOMS FORMALITIES BUT PRIMARILY BECAUSE IT IS A NARCOTIC WHOSE HARMFULNESS IS RECOGNIZED AND WHOSE IMPORTATION AND MARKETING IS PROHIBITED IN ALL THE MEMBER STATES EXCEPT IN TRADE WHICH IS STRICTLY CONTROLLED AND LIMITED TO AUTHORIZED USE FOR PHARMACEUTICAL AND MEDICAL PURPOSES .
| 0 |
2,705 | 85. The argument, relied on by the Belgian Government in particular, that, in the absence of guidelines adopted by the Commission for calculating a lump sum, imposition of a lump sum would conflict with the principles of legal certainty and transparency cannot be upheld either. While such guidelines do help to ensure that the Commission acts in a manner which is transparent, foreseeable and consistent with legal certainty (see, in relation to the guidelines concerning calculation of penalty payments, Case C-387/97 Commission v Greece , cited above, paragraph 87), the fact remains that exercise of the power conferred on the Court by Article 228(2) EC is not subject to the condition that the Commission adopts such rules, which, in any event, cannot bind the Court (Case C-387/97 Commission v Greece , paragraph 89, and Case C-278/01 Commission v Spain , cited above, paragraph 41). | 33. It follows that there may be a likelihood of confusion, notwithstanding a low degree of similarity between the trade marks, where the goods or services covered by them are very similar and the earlier mark is highly distinctive (see, to that effect, Canon , paragraph 19, and Lloyd Schuhfabrik Meyer , paragraph 21). | 0 |
2,706 | 30. In order to achieve that aim, Article 13(2)(a) of Regulation No 1408/71 lays down the principle that an employed person is to be subject, with regard to social security matters, to the legislation of the Member State in which he works (see Case 101/83 Brusse [1984] ECR 2223, paragraph 15). | 47 The Court has also held that if the contested measure clearly discloses the essential objective pursued by the institution, it would be excessive to require a specific statement of reasons for the various technical choices made (Case C-168/98 Luxembourg v Parliament and Council [2000] ECR I-9131, paragraph 62). | 0 |
2,707 | 40
The Court has added, however, that Article 23(1)(c) makes it possible to presume that such consent exists where commercial usages of which the parties are or ought to have been aware exist in this regard in the relevant branch of international trade or commerce (see, to that effect, judgments of 20 February 1997 in MSG, C‑106/95, EU:C:1997:70, paragraph 19, and of 16 March 1999 in Castelletti, C‑159/97, EU:C:1999:142, paragraphs 20 and 21). | 62. It is, in principle, for the tax authorities to carry out the necessary inspections of taxable persons in order to detect VAT irregularities and fraud as well as to impose penalties on the taxable person who has committed those irregularities or fraud. | 0 |
2,708 | 19 That interpretation, to the effect that the terms `establishment' and `organisation' do not refer only to legal persons, is, in particular, consistent with the principle of fiscal neutrality inherent in the common system of VAT and in compliance with which the exemptions provided for in Article 13 of the Sixth Directive must be applied (see, to that effect, Case C-283/95 Fischer [1998] ECR I-3369, paragraph 27). | 53. AGST relied solely on Mukand and Others v Council to claim that the conclusions therein apply to Regulation No 1599/1999, since stainless steel wires belong, just like stainless steel bars, in the category of so‑called ‘long’ products, and on the similarity between the two products in respect of the calculation of the alloy surcharge. | 0 |
2,709 | 33
Under the second paragraph of Article 49 TFEU, read in conjunction with Article 54 TFEU, the freedom of establishment for companies or firms covered by the latter article includes, inter alia, the right to set up and manage such companies or firms under the conditions laid down, by the legislation of the Member State where such establishment is effected, for its own companies or firms. Freedom of establishment therefore encompasses the right of a company or firm formed in accordance with the legislation of a Member State to convert itself into a company or firm governed by the law another Member State (see, to that effect, judgment of 27 September 1988, Daily Mail and General Trust, 81/87, EU:C:1988:456, paragraph 17), provided that the conditions laid down by the legislation of that other Member State are satisfied and, in particular, that the test adopted by the latter State to determine the connection of a company or firm to its national legal order is satisfied. | 60. C’est à la lumière de ces éléments qu’il appartient aux autorités nationales de décider s’il y a lieu de considérer que, effectivement, le demandeur craint avec raison d’être, une fois de retour dans son pays d’origine, persécuté au sens de l’article 2, sous c), de la directive, lu en combinaison avec l’article 9, paragraphe 3, de celle-ci. | 0 |
2,710 | 20
That principle is also applicable, subject to certain conditions, where the breach at issue stems from a decision of a court adjudicating at last instance. In the light of the essential role played by the judiciary in the protection of the rights derived by individuals from rules of EU law and of the fact that a court ruling at last instance constitutes, by definition, the last instance before which those individuals can enforce the rights conferred on them by those rules, the Court considers that the full effectiveness of those rules would be called in question and the protection of those rights would be weakened if individuals were precluded from being able, under certain conditions, to obtain reparation when their rights are affected by a breach of EU law attributable to a decision of a court of a Member State adjudicating at last instance (see, to that effect, judgments of 30 September 2003 in Köbler, C‑224/01,EU:C:2003:513, paragraphs 32 to 36 and 59; of 13 June 2006 in Traghetti del Mediterraneo, C‑173/03, EU:C:2006:391, paragraph 31, and of 9 September 2015 in Ferreira da Silva e Brito and Others, C‑160/14, EU:C:2015:565, paragraph 47). | 23 THE REPLY TO PART ( A ) OF THE SECOND QUESTION MUST THEREFORE BE THAT ARTICLE 4*(1 ) OF DIRECTIVE 79/7 IS TO BE INTERPRETED AS MEANING THAT LEGISLATION UNDER WHICH THE GUARANTEE PREVIOUSLY APPLICABLE TO ALL WORKERS SUFFERING FROM AN INCAPACITY FOR WORK WHOSE INCOME WAS APPROXIMATELY EQUAL TO THE STATUTORY MINIMUM WAGE THAT THEIR ( NET ) BENEFITS WOULD BE AT LEAST EQUAL TO THE ( NET ) STATUTORY MINIMUM WAGE IS RESTRICTED TO PERSONS HAVING A DEPENDENT SPOUSE OR CHILD OR WHOSE SPOUSE HAS A VERY SMALL INCOME IS COMPATIBLE WITH THAT PROVISION .
QUESTIONS 2(B ), 3 AND 4 | 0 |
2,711 | 14 Il convient, en pareille hypothèse, pour déterminer la base juridique appropriée, d'apprécier si les mesures considérées se rattachent principalement à un domaine d'action, les effets sur d'autres politiques ne présentant qu'un caractère accessoire, ou si les deux aspects sont également essentiels. Dans le premier cas, le recours à une seule base juridique suffit (arrêts du 4 octobre 1991, Parlement/Conseil, 70/88, Rec. p. I-4529, point 17, et du 26 mars 1996, Parlement/Conseil, C-271/94, Rec. p. I-1689, points 32 et 33); dans l'autre, il est insuffisant (arrêts du 30 mai 1989, Commission/Conseil, 242/87, Rec. p. 1425, points 33 à 37, et du 7 mars 1996, Parlement/Conseil, C-360/93, Rec. p. I-1195, point 30) et l'institution est tenue d'adopter l'acte sur le fondement des deux dispositions qui fondent sa compétence (arrêt du 27 septembre 1988, Commission/Conseil, 165/87, Rec. p. 5545, points 6 à 13). Un tel cumul est toutefois exclu lorsque les procédures prévues pour l'une et l'autre base juridique sont incompatibles (arrêt du 11 juin 1991, Commission/Conseil, C-300/89, Rec. p. I-2867, points 17 à 21). | 22. Ainsi, un signe ne saurait être refusé à l’enregistrement sur le fondement de l’article 7, paragraphe 1, sous c), du règlement n° 207/2009 que s’il est raisonnable d’envisager qu’il sera effectivement reconnu par les milieux intéressés comme une description de l’une desdites caractéristiques [voir par analogie, s’agissant de la disposition identique figurant à l’article 3 de la directive 89/104/CEE du Conseil, du 21 décembre 1988, rapprochant les législations des États membres sur les marques (JO 1989, L 40, p. 1), arrêts Windsurfing Chiemsee, C‑108/97 et C‑109/97, EU:C:1999:230, point 31, ainsi que Koninklijke KPN Nederland, C‑363/99, EU:C:2004:86, point 56]. | 0 |
2,712 | 24 In reviewing the exercise of such powers, the Court cannot substitute its own assessment for that of the Community legislature, but must confine itself to examining whether that latter assessment contains a manifest error or constitutes a misuse of powers, or whether the authority in question did not clearly exceed the bounds of its discretion (judgments in Case C-122/94 Commission v Council [1996] ECR I-881, paragraph 18; C-84/94 United Kingdom v Council [1996] ECR I-5755, paragraph 58; Case C-169/95 Spain v Commission [1997] ECR I-0000, paragraph 34). | 31. En ce qui concerne l’existence d’une éventuelle justification de la restriction à la liberté d’établissement qui résulte des dispositions de l’article 17, paragraphe 1, sous a) et c), de la LIS, ainsi que le caractère proportionné de celles-ci, il convient de rappeler que la fixation du montant de l’imposition au moment du transfert du siège de direction effective d’une société respecte le principe de proportionnalité eu égard à l’objectif de la réglementation nationale en cause, qui est de soumettre à l’impôt dans l’État membre d’origine les plus-values nées dans le cadre de la compétence fiscale de cet État membre. Il est, en effet, proportionné que l’État membre d’origine, aux fins de sauvegarder l’exercice de sa compétence fiscale, détermine l’impôt dû sur les plus-values latentes nées sur son territoire au moment où son pouvoir d’imposition à l’égard de la société concernée cesse d’exister, en l’occurrence au moment du transfert du siège de direction effective de celle-ci dans un autre État membre (arrêt National Grid Indus, précité, point 52), ou au moment du transfert à l’étranger des éléments patrimoniaux initialement affectés à un établissement stable situé sur le territoire de l’État membre d’origine. | 0 |
2,713 | 47. For that purpose, the updating of scientific data is necessary to determine the situation of the most endangered species and the species constituting the common heritage of the Community in order to classify the most suitable areas as SPAs. It is therefore necessary to use the most up-to-date scientific data available at the end of the period laid down in the reasoned opinion (Case C-235/04 Commission v Spain , paragraph 24). | 35. The Court has already had occasion to point out that Directive 2004/38 aims to facilitate the exercise of the primary and individual right to move and reside freely within the territory of the Member States that is conferred directly on Union citizens by Article 21(1) TFEU and that it aims in particular to strengthen that right (see, to that effect, Case C‑127/08 Metock and Others [2008] ECR I‑6241, paragraphs 59 and 82; Case C‑162/09 Lassal [2010] ECR I‑9217, paragraph 30; and McCarthy , paragraph 28). | 0 |
2,714 | 41
As regards individual marks, the essential function is to guarantee the identity of origin of the marked goods or services to the consumer or end user by enabling him, without any possibility of confusion, to distinguish the goods or services from others which have another origin. For the trade mark to be able to fulfil its essential role in the system of undistorted competition which the Treaty seeks to establish and maintain, it must offer a guarantee that all the goods or services bearing it have been manufactured or supplied under the control of a single undertaking which is responsible for their quality (see, inter alia, judgments of 29 September 1998, Canon, C‑39/97, EU:C:1998:442, paragraph 28; of 12 November 2002, Arsenal Football Club, C‑206/01, EU:C:2002:651, paragraph 48; and of 6 March 2014, Backaldrin Österreich The Kornspitz Company, C‑409/12, EU:C:2014:130, paragraph 20). | 29. Ainsi que cela ressort de la jurisprudence de la Cour rappelée au point 20 du présent arrêt, la directive 80/987, telle que modifiée, ne vise qu’une protection minimale des travailleurs salariés en cas d’insolvabilité de leur employeur. Les dispositions concernant la faculté offerte aux États membres de limiter leur garantie démontrent que le système établi par la directive 80/987, telle que modifiée, prend en compte la capacité financière de ces États et cherche à préserver l’équilibre financier de leurs institutions de garantie. | 0 |
2,715 | 51 It should be observed at the outset that according to settled case-law the exemptions provided for in Article 13 of the Sixth Directive have their own independent meaning in Community law (see Case 348/87 Stichting Uitvoering Financiële Acties v Staatssecretaris van Financiën [1989] ECR 1737, paragraph 11, Case C-453/93 Bulthuis-Griffioen v Inspecteur der Omzetbelasting [1995] ECR I-2341, paragraph 18, and Case C-2/95 SDC v Skatteministeriet [1997] ECR I-3017, paragraph 21). They must therefore be given a Community definition. | 21 Furthermore, as the Court pointed out in its judgment in Case 235/85 Commission v Netherlands [1987] ECR 1471, paragraph 18, and its judgment in Case 348/87 Stichting Uitvoering Financiële Acties, cited above (paragraph 11), it is evident from the 11th recital of the preamble to the Sixth Directive that the exemptions constitute independent concepts of Community law which must be placed in the general context of the common system of VAT introduced by the Directive. | 1 |
2,716 | 20. In that connection, it should be recalled that the Court has had to rule on whether bananas and other table fruits produced in Italy were similar in disputes relating to the interpretation of the first paragraph of Article 95 of the EEC Treaty (subsequently the first paragraph of Article 95 of the EC Treaty and now the first paragraph of Article 90 EC). It held that those two categories of products were not similar for the purposes of the first paragraph of Article 95 EEC, since they have different characteristics and do not satisfy the same consumer needs (see Commission v Italy , paragraphs 9 and 10, and Case 193/85 Cooperative Co-Frutta [1987] ECR 2085, paragraphs 17 and 18). | 57. It must therefore be considered, as the Court held in paragraph 48 of Bayerischer Rundfunk and Others , that financing of a statutory sickness insurance scheme such as that at issue in the main proceedings, which is brought into being by a measure of the State, is, in practice, guaranteed by the public authorities and is secured by methods of collection which fall under the provisions of public law, satisfies the condition of being financed, for the most part, by the State for the purposes of the application of the Community rules on the awarding of public contracts. | 0 |
2,717 | 48 Furthermore, that requirement must be appraised by reference to the circumstances of each case, in particular the content of the measure, the nature of the reasons given and the interest which the addressees of the measure, or other parties to whom it is of direct and individual concern, may have in obtaining explanations. It is not necessary for the reasoning to go into all the relevant facts and points of law, since the question whether the statement of reasons meets the requirements of Article 253 EC must be assessed with regard not only to its wording but also to its context and to all the legal rules governing the matter in question (see France v Commission, cited above, paragraph 36, and Italy v Commission, cited above, paragraph 48). | 36 As the Commission has rightly pointed out, that requirement must be appraised by reference to the circumstances of each case, in particular the content of the measure in question, the nature of the reasons given and the interest which the addressees of the measure, or other parties to whom it is of direct and individual concern, may have in obtaining explanations. It is not necessary for the reasoning to go into all the relevant facts and points of law, since the question whether the statement of reasons meets the requirements of Article 190 of the Treaty must be assessed with regard not only to its wording but also to its context and to all the legal rules governing the matter in question (see, in particular, Commission v Sytraval and Brink's France, cited above, paragraph 63). | 1 |
2,718 | 59. On the other hand, the Article 39(4) EC exception does not cover posts which, whilst coming under the State or other bodies governed by public law, still do not involve any association with tasks belonging to the public service properly so called ( Commission v Belgium , paragraph 11, and Commission v Greece , paragraph 2), nor, a fortiori , to employment by a private natural or legal person, whatever the duties of the employee ( Commission v Spain , cited above, paragraph 33, and Case C-283/99 Commission v Italy , cited above, paragraph 25). | 25 Next, it should be noted that, unlike the Treaty provisions relating to freedom of establishment and freedom to provide services, Articles 48 et seq. of the Treaty, concerning freedom of movement for workers, make no provision for any derogations in respect of activities connected with the exercise of official authority. Article 48(4) merely states that the provisions of that article are not to apply to employment in the public service. As the Advocate General observes in paragraph 26 of his Opinion, the concept of employment in the public service does not encompass employment by a private natural or legal person, whatever the duties of the employee. Thus, it is undeniable that sworn private security guards do not form part of the public service. Consequently, Article 48(4) of the Treaty is not applicable in the present case. | 1 |
2,719 | 26
The framework agreement, in particular clause 4 thereof, aims to apply the principle of non-discrimination to fixed-term workers in order to prevent an employer using such an employment relationship to deny those workers rights which are recognised for permanent workers (judgments of 13 September 2007, Del Cerro Alonso, C‑307/05, EU:C:2007:509, paragraph 37; of 22 December 2010, Gavieiro Gavieiro and Iglesias Torres, C‑444/09 and C‑456/09, EU:C:2010:819, paragraph 48 and of 13 March 2014, NierodzikC‑38/13, EU:C:2014:152, paragraph 23). | 45. The Court observed that the right to deduct input VAT of a taxable person who carries out such transactions likewise cannot be affected by the fact that, in the chain of supply of which those transactions form part, another prior or subsequent transaction is vitiated by VAT fraud, without that taxable person knowing or having any means of knowing ( Optigen , paragraph 52). | 0 |
2,720 | 68. Furthermore, in the case of sites eligible for identification as sites of Community importance, in particular sites hosting priority natural habitat types, the Member States are, by virtue of the Habitats Directive, required to take protective measures that are appropriate, from the point of view of that directive’s objective of conservation, for safeguarding the ecological interest which those sites have at national level (see Case C‑117/03 Dragaggi and Others [2005] ECR I‑167, paragraph 30, and Case C‑491/08 Commission v Italy , paragraph 30). | 39 Therefore, the contested Decision must be annulled in so far as it includes in the amount of aid to be recovered interest falling due after Indosa and Cunosa were declared insolvent on aid unlawfully received before that declaration. The remainder of the action must be dismissed. | 0 |
2,721 | 24 Fourthly, the Court has already held, although in a different factual and legal context, in Case 66/85 Lawrie-Blum v Land Baden-Wuerttemberg [1986] ECR 2121, paragraph 28 in conjunction with paragraph 24, that a teacher does not exercise public powers even when he awards marks to pupils and participates in the decisions on whether they should move to a higher class. That must be so a fortiori in relation to the duty of a teacher, as a person in charge of pupils, to supervise them during a school trip. | 38 The only objections which the INPS and the Italian Government have put forward to justify refusal to allow aggregation of the insurance periods completed by Mrs Gottardo relate to a possible increase in their financial burden and administrative difficulties in liaising with the competent authorities of the Swiss Confederation. Those grounds cannot justify the Italian Republic's failure to comply with its Treaty obligations. | 0 |
2,722 | 20. It is important to note at the outset that Article 56 TFEU precludes the application of any national rules which have the effect of making the provision of services between Member States more difficult than the provision of services purely within a Member State (see, inter alia, Joined Cases C-155/08 and C-157/08 X and Passenheim-van Schoot [2009] ECR I-5093, paragraph 32 and the case-law cited). | 78. Secondly, there can be no doubt that penalties such as prescription are such as to ensure that unlawful decisions of contracting authorities, from the moment they become known to those concerned, are challenged and corrected as soon as possible, which is also in accordance both with the objectives of Directive 89/665 and with the principle of legal certainty. | 0 |
2,723 | 42. According to consistent case-law, for a national tax provision to be capable of being regarded as compatible with the provisions of the Treaty on the free movement of capital, the resulting difference in treatment must concern situations which are not objectively comparable or be justified by overriding reasons in the public interest ( Amurta , paragraph 32 and case-law cited). | 32. It is therefore appropriate to distinguish unequal treatment permitted under Article 58(1)(a) EC from discrimination prohibited under Article 58(3). According to the case-law, for a national fiscal provision such as that at issue in the main proceedings to be capable of being regarded as compatible with the provisions of the Treaty on the free movement of capital, the difference in treatment must concern situations which are not objectively comparable or be justified by overriding reasons in the public interest (Case C‑35/98 Verkooijen [2000] ECR I‑4071, paragraph 43; Case C‑319/02 Manninen [2004] ECR I‑7477, paragraph 29; and Case C‑512/03 Blanckaert [2005] ECR I‑7685, paragraph 42). | 1 |
2,724 | 90
Finally, as regards the complaint that the General Court, in paragraphs 192 to 195 of the judgment under appeal, drew no conclusions, in terms of reducing the amount of fine, from the finding in paragraph 172 of the judgment under appeal that there was an error of assessment of the facts relating to the Member States and product subgroups covered by the infringement, it must first of all be recalled that the General Court alone has jurisdiction to examine how in each particular case the Commission assessed the gravity of unlawful conduct. In an appeal, the purpose of review by the Court of Justice is, first, to examine to what extent the General Court took into consideration, in a legally correct manner, all the essential factors to assess the gravity of particular conduct in the light of Article 101 TFEU and Article 23 of Regulation No 1/2003 and, second, to consider whether the General Court responded to a sufficient legal standard to all the arguments raised in support of the claim for cancellation or reduction of the fine (see, inter alia, judgments of 17 December 1998, Baustahlgewebe v Commission, C‑185/95 P, EU:C:1998:608, paragraph 128; of 28 June 2005, Dansk Rørindustri and Others v Commission, C‑189/02 P, C‑202/02 P, C‑205/02 P to C‑208/02 P and C‑213/02 P, EU:C:2005:408, paragraph 244; and of 5 December 2013, Solvay Solexis v Commission, C‑449/11 P, not published, EU:C:2013:802, paragraph 74). | 46. In that regard, it must be pointed out, firstly, that Clause 2(3) of the framework agreement on parental leave refers to the law and/or to collective agreements in the Member States for definition of the conditions of access and detailed rules for applying parental leave. Nevertheless, those conditions and rules must be defined in compliance with the minimum requirements laid down by the framework agreement on parental leave. | 0 |
2,725 | 29. Cependant, il ressort de la jurisprudence qu’une mesure, même si elle n’a ni pour objet ni pour effet de traiter moins favorablement des produits en provenance d’autres États membres, relève également de la notion de mesure d’effet équivalent à des restrictions quantitatives au sens de l’article 34 TFUE si elle entrave l’accès au marché d’un État membre des produits originaires d’autres États membres (voir, en ce sens, arrêt Commission/Italie, C‑110/05, EU:C:2009:66, point 37). | 319. According to the Commission, so long as under that system of sanctions the individuals or entities concerned have an acceptable opportunity to be heard through a mechanism of administrative review forming part of the United Nations legal system, the Court must not intervene in any way whatsoever. | 0 |
2,726 | 37. Contrary to what is claimed by OHIM, it is not apparent from paragraphs 50 to 52 of Edwin v OHIM that a rule of national law, made applicable by a reference such as that in Article 52(2) of Regulation No 40/94, should be treated as a purely factual matter, the existence of which OHIM and the Court merely establish on the basis of the evidence before them. | 153. Such distortion exists where, without recourse to new evidence, the assessment of the existing evidence is manifestly incorrect ( Lafarge , paragraph 17). | 0 |
2,727 | 138. According to settled case‑law, the statement of reasons required by Article 253 EC must be appropriate to the measure at issue and must disclose in a clear and unequivocal fashion the reasoning followed by the institution which adopted the measure in such a way as to enable the persons concerned to ascertain the reasons for the measure and to enable the court having jurisdiction to exercise its power of review (see, inter alia, Case C‑367/95 P Commission v Sytraval and Brink’s France [1998] ECR I‑1719, paragraph 63; Bertelsmann and Sony Corporation of America v Impala , paragraph 166; and E and F , paragraph 54). | 131 THE APPLICANT OBJECTS THAT THIS CONDUCT IS TO BE IMPUTED TO ITS SUBSIDIARIES AND NOT TO ITSELF . | 0 |
2,728 | 21 The provisions of Section 1 of Chapter II of Decision No 1/80, of which Article 6 forms part, thus constitute a further stage in securing freedom of movement for workers on the basis of Articles 48, 49 and 50 of the Treaty. The Court has accordingly considered it essential to extend, so far as possible, the principles enshrined in those Treaty articles to Turkish workers who enjoy the rights conferred by Decision No 1/80 (see the judgments in Case C-434/93 Bozkurt v Staatssecretaris van Justitie [1995] ECR I-1475, paragraphs 14, 19 and 20, and Case C-171/95 Tetik v Land Berlin [1997] ECR I-329, paragraph 20). | 70 Nevertheless, an obligation of the kind imposed by the rules at issue in the main proceedings, to disclose certain information to the authorities of the host Member State, gives rise to additional expense and administrative and economic burdens for businesses established in another Member State (see, to that effect, Arblade, paragraph 58). | 0 |
2,729 | 139
[As rectified by order of 19 September 2017] In that case, the Commission is not only required to analyse, first, the extent of the undertaking’s dominant position on the relevant market and, secondly, the share of the market covered by the challenged practice, as well as the conditions and arrangements for granting the rebates in question, their duration and their amount; it is also required to assess the possible existence of a strategy aiming to exclude competitors that are at least as efficient as the dominant undertaking from the market (see, by analogy, judgment of 27 March 2012, Post Danmark, C‑209/10, EU:C:2012:172, paragraph 29). | 32. First of all, within the scheme of the Brussels Convention, the jurisdiction of the courts of the Contracting State in which the defendant is domiciled constitutes the general principle enshrined in the first paragraph of Article 2, and it is only by way of derogation from that principle that the Convention provides for an exhaustive list of cases in which the defendant may or must be sued before the courts of another Contracting State. As a consequence, the rules of jurisdiction which derogate from that general principle are to be strictly interpreted, so that they cannot give rise to an interpretation going beyond the cases envisaged by the Convention (see, in particular, Bertrand , paragraph 17; Shearson Lehman Hutton , paragraphs 14, 15 and 16; Benincasa , paragraph 13, and Mietz , paragraph 27). | 0 |
2,730 | 23
‘In those circumstances, the Verwaltungsgericht Wien (Administrative Court of Vienna) decided to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling:
‘(1)
Is national legislation, such as the provision at issue of Paragraph 41a(2) of the [BO], which does not allow an employee who has, at his own request, terminated the employment relationship with effect from a particular date an entitlement to an [allowance in lieu of paid annual leave not taken] within the meaning of Article 7 of Directive No 2003/88/EC compatible with Article 7 of Directive 2003/88/EC?
If not, is a provision of national law which lays down that every employee who, at his own request, terminates an employment contract must make every effort to use up any outstanding entitlement to annual leave by the end of the employment relationship and that, in the event of termination of the employment relationship at the request of the employee, an entitlement to an [allowance in lieu of paid annual leave not taken] arises only if, also in the event of request being made for annual leave beginning on the day of the application to terminate the employment relationship, the employee was unable to take a period of leave corresponding to the full extent of an entitlement to an allowance in lieu of leave compatible with Article 7 of Directive 2003/88/EC?
(2)
Is it to be assumed that there is only to be an entitlement to an [allowance in lieu of paid annual leave not taken] if the employee who was unable due to incapacity to work to use up his leave entitlement immediately before the termination of his employment relationship (a) without unnecessary delay (and therefore in principle before the date of termination of the employment relationship) made his employer aware of his incapacity to work (for example due to illness) and (b) without unnecessary delay (and therefore in principle before the date of termination of the employment relationship) provided proof (e.g. through a doctor’s sick note) of his incapacity to work (e.g. due to illness)?
If not, is a provision of national law which lays down that there is only to be an entitlement to an [allowance in lieu of paid annual leave not taken] if the employee who was unable due to incapacity to work to use up his leave entitlement immediately before the termination of his employment relationship (a) without unnecessary delay (and therefore in principle before the date of termination of the employment relationship) made his employer aware of his incapacity to work (e.g. due to illness) and (b) without unnecessary delay (and therefore in principle before the date of termination of the employment relationship) provided proof (e.g. through a doctor’s sick note) of his incapacity to work (e.g. due to illness) compatible with Article 7 of Directive 2003/88/EC?
(3)
According to the case-law of the Court of Justice of the European Union (see judgments of the Court of Justice of 18 March 2004 in Merino Gomez, C‑342/01, paragraph 31; 24 January 2012 in Dominguez, C‑282/10, paragraphs 47 to 50; 3 May 2012 in Neidei, C‑337/10, paragraph 37) the Member States are free to grant an employee a statutory entitlement to leave or to an allowance in lieu of leave above the minimum entitlement guaranteed by Article 7 of Directive 2003/88. In addition, the entitlements laid down by Article 7 of Directive No 2003/88 have direct effect (see judgments of the Court of Justice of 24 January 2012 in Dominguez, C‑282/10, paragraphs 34 to 36 and 12 June 2014 in Bollacke, C‑118/13, paragraph 28).
In the light of that interpretation given to Article 7 of Directive 2003/88/EC, does a situation in which the national legislature allows a certain class of persons an entitlement to an allowance in lieu of leave significantly above the requirements of that provision of the directive have the effect that, as a result of the direct effect of Article 7 of Directive 2003/88/EC, those persons who were, contrary to the terms of [that] directive, refused an entitlement to an allowance in lieu of leave by that national legislation are also entitled to an [allowance in lieu of paid annual leave not taken] to the extent significantly above the requirements of that provision of [that] directive, and which is allowed by the national legislation to the persons favoured by that provision?’ | 11 That argument cannot be accepted. It is normally nationals of other Member States who, after working in Belgium, return to their State of origin, where the sums payable by the insurers are liable to tax, and who are therefore prevented from deducting their contributions for income tax purposes without receiving the corresponding benefit of exemption from tax on the sums payable by the insurers. Whilst this situation results from the absence of harmonization of the fiscal laws of the Member States, such harmonization cannot constitute a condition precedent to the application of Article 48 of the Treaty. | 0 |
2,731 | 11 As far as existing aid is concerned, paragraph (1) of Article 93 gives the Commission the power, in cooperation with the Member States, to keep aid under constant review. As part of that review, the Commission proposes to the Member States any appropriate measures required by the progressive development or by the functioning of the common market. Paragraph (2) of the same article provides that, if, after giving notice to the parties concerned to submit their comments, the Commission finds that aid is not compatible with the common market having regard to Article 92, or that such aid is being misused, it is to decide that the State concerned shall abolish or alter such aid within a period of time to be determined by the Commission (judgment in Case C-47/91 Italy v Commission [1992] ECR I-4145, paragraph 23). As far as existing aid is concerned, therefore, the initiative lies with the Commission. | 23 With respect to existing aid, Article 93(1) empowers the Commission to keep it under constant review in cooperation with the Member States. In the context of that review, the Commission is to propose to those States any appropriate measures required by the progressive development or by the functioning of the common market. Article 93(2) then provides that if after giving notice to the parties concerned to submit their comments the Commission finds that aid is not compatible with the common market having regard to Article 92, or that such aid is being misused, it is to decide that the State concerned shall abolish or alter such aid within such period as may be determined by the Commission. | 1 |
2,732 | 37 Moreover, any other interpretation of Article 4 of the Sixth Directive would be contrary to the principle of VAT neutrality, in that it would burden the trader with the cost of VAT in the course of his economic activity without allowing him to deduct it, in accordance with Article 17, and would create an arbitrary distinction between investment expenditure incurred before actual exploitation of a business and expenditure incurred during exploitation (Case 268/83 Rompelman v Minister van Financiën [1985] ECR 655, paragraph 23; INZO, paragraph 16; Gabalfrisa, paragraph 45). | 11 IT MUST BE OBSERVED THAT IN THE CONTEXT OF THE ORGANIZATION OF THE POWERS OF THE COMMUNITY THE CHOICE OF THE LEGAL BASIS FOR A MEASURE MAY NOT DEPEND SIMPLY ON AN INSTITUTION' S CONVICTION AS TO THE OBJECTIVE PURSUED BUT MUST BE BASED ON OBJECTIVE FACTORS WHICH ARE AMENABLE TO JUDICIAL REVIEW . | 0 |
2,733 | 30. That interpretation is not invalidated by the fact that the effects of the Köbler judgment date back to the time at which the rule interpreted entered into force, since the effects were not temporally limited by the Court. The application of a procedural rule, such as the limitation period at issue in the main proceedings, must not be confused with a limitation on the effects of a judgment of the Court ruling on a request for interpretation of a provision of European Union law (see, to that effect, Case C‑231/96 Edis [1998] ECR I‑4951, paragraphs 17 and 18). | 56. Such conduct may, in itself, constitute an independent form of abuse distinct from that of refusal to supply. | 0 |
2,734 | 64. Designations of origin fall within the scope of industrial and commercial property rights. The applicable rules protect those entitled to use them against improper use of those designations by third parties seeking to profit from the reputation which they have acquired. They are intended to guarantee that the product bearing them comes from a specified geographical area and displays certain particular characteristics. They may enjoy a high reputation amongst consumers and constitute for producers who fulfil the conditions for using them an essential means of attracting custom. The reputation of designations of origin depends on their image in the minds of consumers. That image in turn depends essentially on particular characteristics and more generally on the quality of the product. It is on the latter, ultimately, that the product's reputation is based (see Belgium v Spain , paragraphs 54 to 56). For consumers, the link between the reputation of the producers and the quality of the products also depends on his being assured that products sold under the designation of origin are authentic. | 61. It is in the light of those principles that the Republic of Poland’s arguments must be assessed. | 0 |
2,735 | 15. It is true that, according to the Court’s case-law, even in such a purely internal situation, the Court’s answer may nevertheless be useful to the referring court, in particular if its national law required it to grant the same rights to a national of a given Member State as those which a national of another Member State in the same situation would derive from European Union law (see, inter alia, Case C‑448/98 Guimont [2000] ECR I-10663, paragraph 23; Case C-451/03 Servizi Ausiliari Dottori Commercialisti [2006] ECR I-2941, paragraph 29; Joined Cases C-94/04 and C-202/04 Cipolla and Others [2006] ECR I-11421, paragraph 30; and Joined Cases C-570/07 and C-571/07 Blanco Pérez and Chao Gómez [2010] ECR I-0000, paragraph 36). | 38
The concept of ‘person concerned’, within the meaning of Article 212a of the Customs Code, must be understood, in the light of the wording of that provision, as referring to any natural or legal person who is considered to be a customs debtor under any of Articles 202 to 205 of that code, in particular on the ground that that person, by his actions, was the cause of the unlawful introduction of goods into the customs territory of the European Union. | 0 |
2,736 | 40. Secondly, that provision seeks to deepen the lasting integration of the Turkish migrant worker’s family in the host Member State by granting to the family member concerned, after three years of legal residence, the possibility of himself gaining access to the labour force. The fundamental objective thus pursued is that of consolidating the position of that family member, who is, at that stage, already legally integrated in the host Member State, by giving him the means to support himself in that State and therefore to establish a position which is independent of that of the migrant worker (see, inter alia, Case C-467/02 Cetinkaya [2004] ECR I-10895, paragraph 25, and Kahveci , paragraph 33). | 45. Il convient dès lors de vérifier si, au terme du délai fixé dans l’avis motivé, les dispositions litigieuses continuaient de produire des effets (voir, en ce sens, arrêt Commission/Portugal, C‑20/09, EU:C:2011:214, point 33 et jurisprudence citée). | 0 |
2,737 | 55 It follows from settled case-law that the scope of the principle of the protection of legitimate expectations cannot be extended to the point of generally preventing new rules from applying to the future effects of situations which arose under the earlier rules (see, among other cases, Case 278/84 Germany v Commission [1987] ECR 1, paragraph 36, and Case C-60/98 Butterfly Music [1999] ECR I-3939, paragraph 25). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
2,738 | 19 Lastly, as the Court has consistently held, the application of national provisions to providers of services established in other Member States must be such as to guarantee the achievement of the intended aim and must not go beyond that which is necessary in order to achieve that objective. In other words, it must not be possible to obtain the same result by less restrictive rules (see, most recently, Case C-154/89 Commission v France, cited above, paragraphs 14 and 15; Case C-180/89 Commission v Italy, cited above, paragraphs 17 and 18; Case C-198/89 Commission v Greece, cited above, paragraphs 18 and 19). | 41. Par ailleurs, il y a lieu de rappeler que le CCP ne vise qu’à rétablir une durée de protection effective suffisante du brevet de base en permettant à son titulaire de bénéficier d’une période d’exclusivité supplémentaire à l’expiration de ce brevet, destinée à compenser, au moins partiellement, le retard pris dans l’exploitation commerciale de son invention en raison du laps de temps qui s’est écoulé entre la date du dépôt de la demande de brevet et celle de l’obtention de la première AMM dans l’Union (arrêts du 11 novembre 2010, Hogan Lovells International, C‑229/09, Rec. p. I‑11335, point 50; ainsi que du 12 décembre 2013, Actavis Group PTC et Actavis UK, C‑443/12, point 31; et Georgetown University, C‑484/12, point 36). | 0 |
2,739 | 61. That provision of the Treaty on European Union reflects the settled case‑law of the Court according to which fundamental rights form an integral part of the general principles of law the observance of which the Court ensures (see, inter alia, Case C‑521/09 P Elf Aquitaine v Commission [2011] ECR I‑8947, paragraph 112). | 23. The term "performing artists" in the usual sense of that term covers both soloists and musical ensembles alike. The number of people on stage can have no bearing in that regard. The argument that it is on the basis of that number that the content and structure of the music played must be determined is also irrelevant for tax purposes. It is also contradicted by the German Government itself when it submits that the reduced rate does apply to performances organised by soloists themselves and that it is only when an otherwise identical performance is organised by a person other than the soloist that the soloist's services are taxed at the standard rate. | 0 |
2,740 | 46. It is thus clear from 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 general interest (see, to that effect, Case C‑315/02 Lenz [2004] ECR I‑7063, paragraphs 20 to 49, and Case C‑319/02 Manninen [2004] ECR I‑7477, paragraphs 20 to 55). Likewise, as regards the decisions which Directive 90/435 leaves in the hands of the Member States, the Court has pointed out that these may be exercised only in compliance with the fundamental provisions of the Treaty, in particular those relating to freedom of establishment ( Keller Holding , paragraph 45). | 26. As regards the coming into existence of an obligation to make an adjustment of an input VAT deduction, Article 185(1) of the Directive establishes the principle that such an adjustment must be made inter alia when changes to factors which were taken into consideration for the determination of the amount of such a deduction occurred subsequently to the VAT return. | 0 |
2,741 | 63. On that point the Court based its view on its own settled case-law, according to which, as Community law stands at present, the provisions concerning the Association between the European Economic Community and the Republic of Turkey ( "the EEC-Turkey Association" ) do not encroach upon the competence retained by the Member States to regulate both the entry into their territories of Turkish nationals and the conditions under which they may take up their first employment, but merely regulate the situation of Turkish workers who are already lawfully integrated into the host Member State as a result of lawful employment over a certain period, in accordance with the conditions laid down in Article 6 of Decision No 1/80 (see inter alia the judgment in Savas , paragraph 58). | 58 As regards, first, the argument put forward by Mr Savas in his written observations, the first point to be made is that this Court has consistently held that, as Community law stands at present, the provisions concerning the EEC-Turkey Association do not encroach upon the competence retained by the Member States to regulate both the entry into their territories of Turkish nationals and the conditions under which they may take up their first employment, but merely regulate the situation of Turkish workers already lawfully integrated into the labour force of Member States (see, in particular, Case C-171/95 Tetik v Land Berlin [1997] ECR I-329, paragraph 21). | 1 |
2,742 | 61
It should be noted that, according to the Court’s settled case-law, in the context of the procedure laid down by Article 267 TFEU providing for cooperation between national courts and the Court of Justice, it is for the latter to provide the national court with an answer which will be of use to it and enable it to determine the case before it (judgment of 11 September 2014, B., C‑394/13, EU:C:2014:2199, paragraph 21 and the case-law cited). Furthermore, the spirit of cooperation which must prevail in the preliminary ruling procedure requires the national court to have regard to the function entrusted to the Court of Justice, which is to assist in the administration of justice in the Member States and not to deliver advisory opinions on general or hypothetical questions (judgments of 12 June 2003, Schmidberger, C‑112/00, EU:C:2003:333, paragraph 32 and of 26 February 2013, Åkerberg Fransson, C‑617/10, EU:C:2013:105, paragraph 42). | 24. It follows that it is for the appellant to establish not only that it did not have access to certain exculpatory evidence, but also that it could have used that evidence for its defence. | 0 |
2,743 | 41
That conclusion is not called in question by the fact that the Trinity College Dublin pension fund has in the meantime been transferred to a national authority and the benefits are now funded by the State, since, as the Advocate General observes in point 35 of her Opinion, the Court has stated on several occasions that, for determining whether a pension scheme falls within the concept of ‘pay’, the arrangements for its funding and managment are not conclusive (see, to that effect, judgments of 28 September 1994, Beune, C‑7/93, EU:C:1994:350, paragraph 38; of 29 November 2001, Griesmar, C‑366/99, EU:C:2001:648, paragraph 37; of 12 November 2002, Niemi, C‑351/00, EU:C:2002:480, paragraph 43; and of 26 March 2009, Commission v Greece, C‑559/07, EU:C:2009:198, paragraph 46). | 76. Accordingly, inasmuch as the United Kingdom contends that its domestic law in force is consistent with Article 12(1)(d) of the Habitats Directive, it is for the Commission, in order to prove that that provision has not been transposed completely, to put before the Court the evidence or arguments necessary in order for it to determine that there has been such a failure to fulfil obligations. | 0 |
2,744 | 40. In that respect, it must be noted that, according to the Court’s settled case-law, Article 1(2) of Directive 91/439 provides for the mutual recognition, without any formality, of driving licences issued by Member States. That provision imposes on those Member States a clear and precise obligation which leaves no room for discretion as to the measures to be adopted in order to comply with it (see, inter alia, Case C‑321/07 Schwarz [2009] ECR I‑1113, paragraph 75, and Case C‑184/10 Grasser [2011] ECR I‑0000, paragraph 19). It must be stated that the same is true as regards Article 2(1) of Directive 2006/126, whose wording is the same as that of Article 1(2) of Directive 91/439. | 53 That finding is all the more compelling since the damage and threats to which the Commission refers not only affect the importation into or transit in France of the products directly affected by the violent acts, but are also such as to create a climate of insecurity which has a deterrent effect on trade flows as a whole. | 0 |
2,745 | 40. The fact remains that, as regards such reserved services, Community rules in the field of public procurement, which have as their principal objective the free movement of services and the opening-up to undistorted competition in all the Member States, cannot be applied (Case C‑26/03 Stadt Halle and RPL Lochau [2005] ECR I‑1, paragraph 44, and Case C‑340/04 Carbotermo and Consorzio Alisei [2006] ECR I‑4137, paragraph 58). | 13 In an appeal, the appellant may not rely on pleas in law which he expressly withdrew in the proceedings before the Court of First Instance or on pleas declared inadmissible by that court, where the finding that they are inadmissible is not contested. | 0 |
2,746 | 50. Néanmoins, il ne saurait être a priori exclu que, au jour du prononcé du présent arrêt, l’arrêt Commission/Grèce (C‑440/06, EU:C:2007:642) ait été exécuté de manière complète. Ainsi, l’astreinte ne doit être infligée que dans l’hypothèse où le manquement persisterait à la date de ce prononcé (voir, en ce sens, arrêt Commission/Grèce, C‑378/13, EU:C:2014:2405, point 51). | 51. However, given the progress towards full compliance with the judgment in Commission v Greece (EU:C:2005:592) and the observations submitted by the Hellenic Republic to the Court, it cannot be ruled out that, on the date of delivery of the present judgment, full compliance with the judgment in Commission v Greece (EU:C:2005:592) will have taken place. Accordingly, the periodic penalty must be imposed only if the failure to fulfil obligations persists on the date of delivery of the present judgment. | 1 |
2,747 | 49
With particular regard to Article 4(1) of Directive 90/435, that provision provides that, where a parent company, by virtue of its association with its subsidiary, receives distributed profits, the Member State of the parent company is required either to refrain from taxing such profits or to authorise the parent company to deduct from the amount of tax payable that fraction of the corporation tax paid by the subsidiary which relates to those profits and, if appropriate, the amount of the withholding tax levied by the Member State in which the subsidiary is resident, up to the limit of the amount of the corresponding domestic tax (judgments of 12 December 2006, Test Claimants in the FII Group Litigation, C‑446/04, EU:C:2006:774, paragraph 102; of 3 April 2008, Banque Fédérative du Crédit Mutuel, C‑27/07, EU:C:2008:195, paragraph 25, and of 8 March 2017, Wereldhave Belgium and Others, C‑448/15, EU:C:2017:180, paragraph 37). | 41. However, the error in law vitiating paragraphs 17 to 22 of the judgment under appeal is not such as to invalidate that judgment and, therefore, the arguments put forward by the applicant on this issue must be set aside as inoperative. The Court of First Instance’s rejection of the line of argument relating to the conditions required for the earlier mark to be regarded as having been put to genuine use has adequate legal basis in other grounds set out in that judgment (see, to that effect, Case C‑496/99 P Commission v CAS Succhi di Frutta [2004] ECR I‑3801, paragraph 68, and Case C‑447/02 P KWS Saat v OHIM [2004] ECR I‑10107, paragraphs 46 to 51). | 0 |
2,748 | 272. Within that framework, it is for the Court of Justice to verify whether the General Court has correctly assessed the Commission’s exercise of that discretion (Case C‑308/04 P SGL Carbon v Commission [2006] ECR I‑5977, paragraph 48, and Case C‑407/04 P Dalmine v Commission [2007] ECR I‑829, paragraph 134). | 54. In the present case, it is apparent from the case-file that the Kingdom of the Netherlands requires vehicles to be identified before they are registered. Where a vehicle which has previously been registered in another Member State is imported, that identification is carried out in accordance with Articles 2(b) and 4 of Directive 1999/37 by means of the registration certificate issued by that other Member State. | 0 |
2,749 | 20. It is common ground in the present case that Garkalns is a Latvian undertaking, set up in Latvia, and that all the elements of the dispute before the referring court are confined within one Member State. However, as is apparent from the case-law of the Court, the Court’s answer may be useful to the referring court even in such circumstances, in particular if its national law were to require it to grant a national the same rights as those which a national of another Member State would derive from EU law in the same situation (see, to that effect, Blanco Pérez and Chao Gómez , paragraph 39, and Joined Cases C-357/10 to C-359/10 Duomo Gpa and Others [2012] ECR, paragraph 28). | 28. Furthermore, the interpretation of Articles 43 EC and 49 EC sought by the referring court may be useful to it if its national law were to require it to grant an Italian operator the same rights as those which an operator of another Member State would derive from EU law in the same situation (see, by analogy, Centro Europa 7 , paragraph 69 and the case‑law cited, as well as Blanco Pérez and Chao Gómez , paragraph 39). In that regard, it should be observed that the referring court states in the orders for reference, as the reason why it considers it necessary to refer the questions for a preliminary ruling, that the lawfulness of the legislation at issue in the main proceedings depends on the interpretation by the Court of Articles 43 EC and 49 EC. | 1 |
2,750 | 60. À cet égard, la Cour a déjà eu l’occasion de préciser que la réglementation des prix de fourniture du gaz naturel doit être proportionnée au regard de son champ d’application personnel et, plus précisément, de ses bénéficiaires. Elle a également jugé que cette exigence de proportionnalité n’est, en principe, pas respectée si cette réglementation bénéficie de manière identique aux particuliers et aux entreprises, en tant que consommateurs finals de gaz (voir, en ce sens, arrêt Federutility e.a., C-265/08, EU:C:2010:205, points 39 et 43). | 57 Turning to Directive 92/85, it must be noted that Articles 4 and 5 set up an assessment and information procedure in respect of activities liable to involve a risk to safety or health or an effect on workers who are pregnant or breastfeeding. That procedure can lead to the employer making a temporary adjustment in working conditions and/or working hours or, if such an adjustment is not feasible, a move to another job. It is only when such a move is also not feasible that the worker is granted leave in accordance with national legislation or national practice for the whole of the period necessary to protect her safety or health. | 0 |
2,751 | 10. According to the case-law of the Court, Article 9 of the Directive authorises Member States to derogate from provisions relating, inter alia, to hunting (Case 247/85 Commission v Belgium [1987] ECR 3029, paragraph 7). The Court has also accepted the possibility of derogating from the prohibition on hunting species of birds not listed in Annex II to the Directive, to which Article 7(1) refers, in particular for the reason set out in Article 9(1)(c) of the Directive (Case C-118/94 Associazione Italiana per il WWF and Others [1996] ECR I-1223, paragraph 21). | 23. Consequently, within those limits, the claims representative’s sufficient powers must include the authority to accept service of judicial documents. | 0 |
2,752 | 34. In that regard, it is clear from the case‑law that the presumption of the relevance of the questions referred cannot be rebutted by the simple fact that one of the parties to the main proceedings contests certain facts, the accuracy of which is not a matter for the Court to determine and on which the delimitation of the subject-matter of those proceedings depends ( Cipolla and Others , paragraph 26, and van der Weerd and Others , paragraph 23). | 42 It should next be noted that, according to the third recital in the preamble to Regulation No 2195/91, Article 13(2)(f) was inserted into Regulation No 1408/71 following the judgment in Ten Holder, cited above. | 0 |
2,753 | 52. However, a Member State may check that an undertaking established in another Member State which posts to its territory workers from a non-member country is not availing itself of the freedom to provide services for a purpose other than the performance of the service concerned (see judgments in Rush Portuguesa , EU:C:1990:142, paragraph 17; Commission v Luxembourg , EU:C:2004:655, paragraph 39; and Commission v Austria , EU:C:2006:595, paragraph 56). | 31. As regards the use of signs identical with trade marks as keywords for a referencing service, the Court held, at paragraph 81 of Google France and Google , that the relevant functions to be examined are the function of indicating origin and the function of advertising. | 0 |
2,754 | 21. Sigma and the Commission consider that the functioning of the Specific Mechanism presupposes that each of the parties concerned is to make a sincere effort to respect the other’s legitimate interests (see, by analogy, judgments in Boehringer Ingelheim and Others , C‑143/00, EU:C:2002:246, paragraph 62, and The Wellcome Foundation , C‑276/05, EU:C:2008:756, paragraph 34). That conclusion is supported by the fact that the Specific Mechanism expressly provides that a one-month period is to elapse before the importation can be carried out. | 52. Au regard des considérations visées aux points 28 à 35 du présent arrêt, il ne saurait être soutenu que les activités d’attestation des SOA constituent une participation directe et spécifique à l’exercice de l’autorité publique. | 0 |
2,755 | 48. However, it follows from the arguments advanced before the Court by the parties in the main proceedings that the copyright holders did not consent to the distribution of the canvas transfers, at least not expressly. Accordingly, applying the rule of exhaustion of the distribution right would deprive those rightholders of the possibility of prohibiting those objects from being distributed or, in the event of distribution, of requiring appropriate reward for the commercial exploitation of their works. In that regard, the Court has already held that, in order to be appropriate, such remuneration must be reasonable in relation to the economic value of the exploitation of the protected work (see, by analogy, judgment in Football Association Premier League and Others , EU:C:2011:631, paragraphs 107 to 109). As regards canvas transfers, the parties in the main proceedings acknowledge that their economic value significantly exceeds that of posters. | 94. ELFAA submits that the low-fare airlines which it represents suffer discriminatory treatment since the measures prescribed in those articles impose the same obligations on all air carriers without distinction on the basis of their pricing policies and the services that they offer. Furthermore, Community law does not impose the same obligations on other means of transport. | 0 |
2,756 | 50. The fact remains, however, that the restrictions imposed by the Member States must satisfy the conditions laid down in the Court’s case-law as regards their proportionality, a matter which it is for the national courts to determine ( Liga Portuguesa de Futebol Profissional and Bwin International , paragraphs 59 and 60, and Stoß and Others , paragraphs 77 and 78). | 64. Cependant, outre le fait que lesdites circulaires ont été adoptées postérieurement à l’expiration du délai fixé dans l’avis motivé, de simples circulaires ou pratiques administratives, par nature modifiables au gré de l’administration et dépourvues d’une publicité adéquate, ne sauraient être considérées comme constituant une exécution des obligations qui incombent aux États membres dans le cadre de l’application des règlements communautaires (voir, en ce sens, en ce qui concerne la transposition des directives, arrêt du 10 mai 2007, Commission/Autriche, C‑508/04, Rec. p. I‑3787, point 80 et jurisprudence citée, ainsi que, s’agissant de l’exécution des obligations résultant du traité CE, arrêt du 8 juillet 1999, Commission/Belgique, C‑203/98, Rec. p. I‑4899, point 14). | 0 |
2,757 | 88. In that connection, regard must be had to the settled case-law to the effect that the interpretation which, in the exercise of the jurisdiction conferred on it by Article 267 TFEU, the Court gives to a rule of EU law clarifies and defines the meaning and scope of that rule as it must be or ought to have been understood and applied from the time of its entry into force. It follows that the rule as thus interpreted may, and must, be applied by the courts even to legal relationships which arose and were established before the judgment ruling on the request for interpretation, provided that in other respects the conditions for bringing a dispute relating to the application of that rule before the competent courts are satisfied (see, inter alia, Case C-347/00 Barreira Pérez [2002] ECR I-8191, paragraph 44 and Joined Cases C-453/02 and C-462/02 Linneweber and Akritidis [2005] ECR I-1131, paragraph 41). | 55. Account should be taken not only of the wording of the provisions in question but also of their scheme, context, purpose and effectiveness. | 0 |
2,758 | 51. In that regard, it must be recalled that although the desire to avoid disturbances on the labour market is undoubtedly an overriding reason in the public interest, workers who are employed by an undertaking established in a Member State and posted to another Member State for the purposes of providing services there do not purport to gain access to the labour market of that second State, as they return to their country of origin or residence after the completion of their work (see judgments in Rush Portuguesa , C‑113/89, EU:C:1990:142, paragraph 15; Commission v Luxembourg , EU:C:2004:655, paragraph 38; and Commission v Austria , EU:C:2006:595, paragraph 55). | 35. In accordance with the first subparagraph of Article 3(5), a plant whose main purpose is the generation of energy or production of material products and which either uses waste as a regular or additional fuel or in which waste is thermally treated for the purpose of disposal is to be regarded as a co-incineration plant. | 0 |
2,759 | 59. Under Article 11 of Regulation No 1150/2000, any delay in making the entry in the account referred to in Article 9(1) of that regulation gives rise to the payment of default interest by the Member State concerned at the interest rate applicable to the entire period of delay (see Case C‑460/01 Commission v Netherlands [2005] ECR I‑2613, paragraph 91, and Case C‑275/07 Commission v Italy , paragraph 66). | 37. In that regard, as has already been stated, products such as those at issue in the main proceedings have, as a result of the addition of water and other substances, lost the taste, smell and appearance of a beverage produced from a particular fruit or natural product, that is to say a fermented beverage. The particular organoleptic characteristics of those products, which define their essential character, therefore correspond to those of products classified in heading 2208 of the CN. | 0 |
2,760 | 28
In accordance with equally settled case-law, Article 267 TFEU gives national courts the widest discretion in referring matters to the Court if they consider that a case pending before them raises questions involving the interpretation of provisions of EU law, or consideration of their validity, which are necessary for the resolution of the case before them. National courts are, moreover, free to exercise that discretion at whatever stage of the proceedings they consider appropriate (judgment of 5 July 2016, Ognyanov, C‑614/14, EU:C:2016:514, paragraph 17 and the case-law cited). | 111 Consequently, the plea alleging breach of the principle of proportionality is unfounded.
The sixth plea, alleging infringement of Articles 6 and 40(3) of the Treaty | 0 |
2,761 | 42. It must be recalled at the outset that the registration of a mark in a public register has the aim of making it accessible to the competent authorities and to the public, particularly to economic operators ( Heidelberger Bauchemie EU:C:2004:384, paragraph 28, and Chartered Institute of Patent Attorneys EU:C:2012:361, paragraph 46). | 33. The national legislation at issue in the main proceedings thus directly determines the conditions for access to the market for services in the bilingual region of Brussels-Capital, by imposing on the providers of services established in Member States other than the Kingdom of Belgium which are not designated under that legislation a burden which is not imposed on the providers of services designated by it. Such legislation is accordingly liable to hinder the provision of services between Member States (see, to that effect, Case C-384/93 Alpine Investments [1995] ECR I-1141, paragraph 38, and De Coster , paragraph 33). | 0 |
2,762 | 45. The Court has held that copyright within the meaning of Directive 2001/29 is liable to apply only in relation to a subject-matter which is original in the sense that it is its author’s own intellectual creation (see, to that effect, with regard to Article 2(a) of Directive 2001/29, Infopaq International , paragraphs 33 to 37). | 21. It is necessary, in the first place, to examine the third of those conditions, to the effect that the measure at issue must be regarded as conferring an advantage on its recipient. In that regard, it should be noted that, according to similarly settled case-law of the Court, measures which, whatever their form, are likely directly or indirectly to favour certain undertakings or which fall to be regarded as an economic advantage that the recipient undertaking would not have obtained under normal market conditions are regarded as State aid (judgment in Commission v Deutsche Post , EU:C:2010:481, paragraph 40 and the case-law cited). | 0 |
2,763 | 14 Taxes, duties and charges which have the essential characteristics of VAT must in any event be treated as such measures, even thought they are not identical to VAT in all respects. As the Court has pointed out many times, those characteristics are as follows: VAT applies generally to transactions relating to goods or services; it is proportional to the price of those goods or services, irrespective of the number of transactions which take place; it is charged at each stage of the production and distribution process; and, finally, it is imposed on the added value of goods and services, the tax payable on a transaction being calculated after deduction of the tax paid on the previous transaction (see, in particular, Case 252/86 Bergandi v Directeur Général des Impôts [1988] ECR 1343, paragraph 15; Joined Cases 93/88 and 94/88 Wisselink and Others v Staatssecretaris van Financiën [1989] ECR 2671, paragraph 18; Case C-109/90 Giant v Gemeente Overijse [1991] ECR I-1385, paragraphs 11 and 12; Case C-200/90 Dansk Denkavit and Poulsen v Skatteministeriet [1992] ECR I-2217, paragraph 11; Bozzi, cited above, paragraph 12; and Beaulande, cited above, paragraphs 12 and 14). | 50. The mere fact that a need for replacement staff may be satisfied through the conclusion of contracts of indefinite duration does not mean that an employer who decides to use fixed-term contracts to address temporary staffing shortages, even where those shortages are recurring or even permanent, is acting in an abusive manner, contrary to clause 5(1) of the FTW Framework Agreement and the national legislation implementing that agreement. | 0 |
2,764 | 55. Admittedly the concept of the ‘value of sales’ referred to in point 13 of the Guidelines on the method of setting fines cannot extend to encompassing sales made by the undertaking in question which in no way fall within the scope of the alleged cartel (see Team Relocations and Others v Commission , C‑444/11 P, EU:C:2013:464, paragraph 76; Guardian Industries and Guardian Europe v Commission , C‑580/12 P, EU:C:2014:2363, paragraph 57; and LG Display and LG Display Taiwan v Commission , C‑227/14 P, EU:C:2015:258, paragraph 53). It would, however, be contrary to the goal pursued by Article 23(2) of Regulation No 1/2003 if the vertically-integrated participants in a cartel could, solely because they incorporated the goods the subject of the infringement into the finished products outside the EEA, expect to have excluded from the calculation of the fine the proportion of the value of their sales of those finished products in the EEA that are capable of being regarded as corresponding to the value of the goods the subject of the infringement. | 15 It must be borne in mind first of all that Article 5(2 ) of Regulation No 1697/79 lays down the following three requirements which must all be fulfilled before the competent authorities may waive post-clearance recovery :
( i ) the non-collection of the duties must be the result of an error made by the competent authorities themselves;
( ii ) the error must not have reasonably been detectable by the person liable, the latter having acted in good faith; and, finally,
( iii ) the person liable must have observed all the provisions laid down by the rules in force as far as his customs declaration is concerned . | 0 |
2,765 | 34. In the main proceedings, it is for the national court to determine, having regard to all the circumstances in which the transaction in question takes place in order to identify its characteristic features (see Case C‑231/94 Faaborg-Gelting Linien [1996] ECR I-2395, paragraph 12, and Case C‑150/99 Stockholm Lindöpark [1991] ECR I‑493, paragraph 26), whether the services supplied by England Hockey to the Hockey Clubs are closely linked and essential to sport, whether the true beneficiaries of those services are persons taking part in sport, and whether or not those services are intended, basically, to obtain additional income for England Hockey by carrying out transactions which are in direct competition with those of commercial enterprises liable for VAT. | 56. In this respect, it is clear that the wrongful removal of a child, following a decision taken unilaterally by one of the parents, more often than not deprives the child of the possibility of maintaining on a regular basis a personal relationship and direct contact with the other parent. | 0 |
2,766 | 32. Second, with regard to the exchange of information between competitors, it should be recalled that the criteria of coordination and cooperation necessary for determining the existence of a concerted practice are to be understood in the light of the notion inherent in the Treaty provisions on competition, according to which each economic operator must determine independently the policy which he intends to adopt on the common market (see Suiker Unie and Others v Commission , paragraph 173; Case 172/80 Züchner [1981] ECR 2021, paragraph 13; Ahlström Osakeyhtiö and Others v Commission , paragraph 63; and Case C‑7/95 P Deere v Commission [1998] ECR I‑3111, paragraph 86). | 59 Since such a benefit is payable solely by reason of an employment relationship existing at the time of the event triggering payment of the benefit, irrespective of the length of previous periods of service, the limitation of the effects in time of the Barber judgment applies only where that operative event occurred before 17 May 1990. After that date, such benefits must be granted in accordance with the principle of equal treatment without any need to distinguish between periods of service prior to the Barber judgment and periods of service subsequent to that judgment. | 0 |
2,767 | 30
That status enables those among such nationals who find themselves in the same situation to enjoy, within the scope ratione materiae of the Treaty, the same treatment in law irrespective of their nationality, subject to such exceptions as are expressly provided for (see judgment of 12 May 2011 in Runevič-Vardyn and Wardyn, C‑391/09, EU:C:2011:291, paragraph 61 and the case-law cited). | 61. That status enables those among such nationals who find themselves in the same situation to enjoy, within the scope ratione materiae of the Treaty, the same treatment in law irrespective of their nationality, subject to such exceptions as are expressly provided for (see, inter alia, Case C‑184/99 Grzelczyk [2001] ECR I‑6193, paragraph 31). | 1 |
2,768 | 71. The Court has, however, made it clear that the transactions covered by the exemption of management of special investment funds are those which are specific to the business of undertakings for collective investment (judgments in Abbey National , C‑169/04, EU:C:2006:289, paragraph 63; Deutsche Bank , C‑44/11, EU:C:2012:484, paragraph 31; and ATP PensionService , C‑464/12, EU:C:2014:139, paragraph 65). In particular, it has found that management services provided by a third-party manager must, viewed broadly, form a distinct whole and be specific to, and essential for, the management of special investment funds (judgment in ATP PensionService , C‑464/12, EU:C:2014:139, paragraph 65). | 36. Likewise, Directive 2006/24 constitutes an interference with the fundamental right to the protection of personal data guaranteed by Article 8 of the Charter because it provides for the processing of personal data. | 0 |
2,769 | 48. The Court has thus recognised that it is compatible with Community law to lay down reasonable time-limits for bringing proceedings in the interests of legal certainty, since such time-limits are not liable to render practically impossible or excessively difficult the exercise of rights conferred by Community law (see Case C‑255/00 Grundig Italiana [2002] ECR I‑8003, paragraph 34, and Case C‑2/06 Kempter [2008] ECR I‑411, paragraph 58, and case-law cited). As regards limitation periods, the Court has also held that, in respect of national legislation which comes within the scope of Community law, it is for the Member States to establish those periods in the light of, inter alia, the significance for the parties concerned of the decisions to be taken, the complexities of the procedures and of the legislation to be applied, the number of persons who may be affected and any other public or private interests which must be taken into consideration (see, to that effect, Case C‑349/07 Sopropé [2008] ECR I-0000, paragraph 40). | 75. As the Netherlands Government and the European Commission submit, the obligation to pay contributions because of the existence of a right to benefits, even if those benefits are not actually received, is inherent in the principle of solidarity which is implemented by national social security schemes, since in the absence of such an obligation the persons concerned might be induced to wait for the risk to materialise before contributing to the financing of the system. | 0 |
2,770 | 59. It should be noted, first, that by arguing in that regard that the withdrawal of the contested act was not effected within a reasonable period, the appellant relies on case-law relating to retroactive withdrawal of an unlawful administrative act creating subjective rights (see Case C-54/77 Herpels v Commission [1978] ECR 585, paragraph 38, Case C-14/81 Alpha Steel v Commission [1982] ECR 749, paragraph 10, Case C-15/85 Consorzio Cooperative d’Abruzzo v Commission [1987] ECR 1005, paragraph 12, and Case C-90/95 de Compte v Parliament [1997] ECR I-1999, paragraph 35). | 71 As regards respect for human dignity, this is guaranteed in principle by Article 5(1) of the Directive which provides that the human body at the various stages of its formation and development cannot constitute a patentable invention. | 0 |
2,771 | 43 According to settled case-law, in the context of the organisation of the powers of the Community the choice of the legal basis for a measure must rest on objective factors which are amenable to judicial review. Those factors include in particular the aim and the content of the measure (see, in particular, Case C-271/94 Parliament v Council, cited above, paragraph 14 and Case C-42/97 Parliament v Council [1999] ECR I-869, paragraph 36). | 40 The Court has already answered sub-question (d) in the course of considering the main question. The uncertainty surrounding the proposed uses of the leftover stone and the impossibility of reusing it in its entirety support the conclusion that all that stone, and not merely the stone which will not be reused, is to be regarded as waste. | 0 |
2,772 | 52. It should be borne in mind in that regard, first, that the provisions of Directive 2003/30 do not require the Member States to introduce, or maintain in force, a tax exemption scheme for biofuels. Consequently, no right to a tax exemption can be deduced from the provisions of that directive (see, to that effect, Case C‑201/08 Plantanol [2009] ECR I‑8343, paragraphs 33 to 38). Thus, contrary to what Evroetil and the referring court seem to consider, the classification of bioethanol for the purposes of Directive 2003/30 has no bearing on the tax treatment to be given under EU law to a product such as that at issue in the main proceedings. | 24. In a situation such as that at issue in the main proceedings, in which the alleged tort consists in the infringement of copyright or rights related to copyright by the placing of certain photographs online on a website without the photographer’s consent, the activation of the process for the technical display of the photographs on that website must be regarded as the causal event. The event giving rise to a possible infringement of copyright therefore lies in the actions of the owner of that site (see, by analogy, judgment in Wintersteiger , C‑523/10, EU:C:2012:220, paragraphs 34 and 35). | 0 |
2,773 | 23. In that regard, it is appropriate to bear in mind settled case-law, according to which, in the interests of legal certainty and ease of verification, the decisive criterion for the classification of goods for customs purposes is in general to be sought in their objective characteristics and properties as defined in the wording of the relevant heading of the CN and in the section or chapter notes (see, inter alia, Case C-339/98 Peacock [2000] ECR I-8947, paragraph 9, and Case C-196/10 Paderborner Brauerei Haus Cramer [2011] ECR I-6201, paragraph 31). | 84 It follows that a sectoral pension fund of the kind at issue in the main proceedings engages in an economic activity in competition with insurance companies. | 0 |
2,774 | 26
Furthermore, the Court has already stated that the customs value had to be determined primarily according to the ‘transaction value’ method under Article 29 of the Customs Code. It is only if the price actually paid or payable for the goods when they are sold for export cannot be determined that it is appropriate to use the alternative methods laid down in Articles 30 and 31 thereof (see, in particular, judgments of 12 December 2013, Christodoulou and Others, C‑116/12, EU:C:2013:825, paragraphs 38, 41, 42 and 44, and of 16 June 2016, EURO 2004. Hungary, C‑291/15, EU:C:2016:455, paragraphs 24 and 27 to 30). | 42. Dans l’hypothèse où il n’est pas non plus possible de déterminer la valeur en douane des marchandises importées sur la base de l’article 30 du code des douanes, l’évaluation en douane s’effectue conformément aux dispositions de l’article 31 de ce code. | 1 |
2,775 | 70. Lastly, it should be borne in mind that clause 4 of the framework agreement is unconditional and sufficiently precise for individuals to be able to rely on it before a national court as against the State from the date of expiry of the period within which the Member States should have transposed Directive 1999/70 (see, to that effect, Gavieiro Gavieiro and Iglesias Torres , paragraphs 78 to 83, 97 and 98; order in Montoya Medina , paragraph 46; and Rosado Santana , paragraph 56). | 49. It must, in particular, determine in which State is situated the place from which the employee carries out his transport tasks, receives instructions concerning his tasks and organises his work, and the place where his work tools are situated. It must also determine the places where the transport is principally carried out, where the goods are unloaded and the place to which the employee returns after completion of his tasks. | 0 |
2,776 | 66. The Court has consistently held that the statement of reasons required by Article 253 EC must be appropriate to the measure at issue and must disclose in a clear and unequivocal fashion the reasoning followed by the institution which adopted the measure in question in such a way as to enable the persons concerned to ascertain the reasons for the measure and to enable the competent Community court to exercise its power of review. The requirements to be satisfied by the statement of reasons depend on the circumstances of each case, in particular the content of the measure in question, the nature of the reasons given and the interest which the addressees of the measure, or other parties to whom it is of direct and individual concern, may have in ob taining explanations. It is not necessary for the reasoning to go into all the relevant facts and points of law, since the question whether the statement of reasons meets the requirements of Article 253 EC must be assessed with regard not only to its wording but also to its context and to all the legal rules governing the matter in question (see, in particular, Joined Cases 296/82 and 318/82 Netherlands and Leeuwarder Papierwarenfabriek v Commission [1985] ECR 809, paragraph 19; Case C-367/95 P Commission v Sytraval and Brink’s France [1998] ECR I-1719, paragraph 63; and Case C-301/96 Germany v Commission [2003] ECR I-0000, paragraph 87). | 18 Sickness funds, and the organizations involved in the management of the public social security system, fulfil an exclusively social function. That activity is based on the principle of national solidarity and is entirely non-profit-making. The benefits paid are statutory benefits bearing no relation to the amount of the contributions. | 0 |
2,777 | 83. As to the provisions of Law No 40/2004, it is common ground that this Law was adopted after the time-limit set in the reasoned opinion. It is settled case-law that in the context of proceedings under Article 226 EC the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation prevailing in the Member State at the end of the period laid down in the reasoned opinion, and the Court cannot take account of any subsequent changes (see, inter alia, Case C-378/98 Commission v Belgium [2001] ECR I‑5107, paragraph 25, and Case C-352/02 Commission v Greece [2003] ECR I‑5651, paragraph 8). | 47. On the other hand, it is clear that to draw a link between the requirement to hold consultations arising under Article 2 of Directive 98/59 and the adoption of a strategic or commercial decision which makes the collective redundancies of workers necessary may deprive that requirement, in part, of its effectiveness. As is clear from the first subparagraph of that Article 2(2), the consultations must cover, inter alia, the possibility of avoiding or reducing the collective redundancies contemplated. A consultation which began when a decision making such collective redundancies necessary had already been taken could not usefully involve any examination of conceivable alternatives with the aim of avoiding them. | 0 |
2,778 | 60. It is settled case-law that a call by a motor vehicle manufacturer to its authorised dealers is not a unilateral act which falls outside the scope of Article 85(1) of the Treaty but is an agreement within the meaning of that provision if it forms part of a set of continuous business relations governed by a general agreement drawn up in advance ( Ford v Commission , paragraph 21, and Bayerische Motorenwerke , paragraphs 15 and 16). | 51. That interpretation is consistent with the structure of the Community provisions seeking to secure freedom of movement for workers within the Community, whose exercise must not penalise the migrant worker and his family. | 0 |
2,779 | 20 It should next be pointed out that since Article 119 is mandatory in nature, the prohibition of discrimination between male and female workers not only applies to the action of public authorities, but also extends to all collective agreements designed to regulate employment relationships and to contracts between individuals (see, in particular, Case C-184/89 Nimz v Freie und Hansestadt Hamburg [1991] ECR I-297, paragraph 11). | 30 Matra has thus been unable to demonstrate that, in that analysis and in its consequential appraisal of the financial assistance, the Commission carried out a manifestly erroneous assessment of the economic data. | 0 |
2,780 | 26 It follows that the conditions of entitlement to a tax advantage must apply without discrimination between persons entitled under Community officials and other taxpayers (see, to that effect, Case 7/74 Brouerius van Nidek v Inspecteur der Registratie en Successie [1974] ECR 757, paragraph 14). To the extent that officials satisfy the conditions laid down by national legislation, they must be able to enjoy the tax advantages prescribed in that legislation; consequently, Article 13 of the Protocol precludes the refusal of the right to such an advantage merely on the ground of classification as an official who is not subject to personal tax (Commission v Belgium, cited above, paragraph 12). | 89
The Court has also held that the General Court’s review of the evidence on which the EU institutions based their findings does not constitute a new assessment of the facts replacing that made by the institutions. That review does not encroach on the broad discretion of the institutions in the field of commercial policy, but is restricted to showing whether that evidence was able to support the conclusions reached by the institutions. The General Court must therefore not only establish whether the evidence put forward is factually accurate, reliable and consistent but also ascertain whether that evidence contained all the relevant information which had to be taken into account in order to assess a complex situation and whether it was capable of substantiating the conclusions reached (see, to that effect, judgment of 7 April 2016, ArcelorMittal Tubular Products Ostrava and Others v Hubei Xinyegang Steel and Council v Hubei Xinyegang Steel, C‑186/14 P and C‑193/14 P, EU:C:2016:209, paragraphs 35 and 36 and the case-law cited). | 0 |
2,781 | 39. By the same token, a taxable person who knew, or should have known, that, by his purchase, he was taking part in a transaction connected with VAT fraud must, for the purposes of Directive 2006/112, be regarded as a participant in that fraud, whether or not he profits from the resale of the goods or the use of the services in the context of the taxable transactions subsequently carried out by him (see, to that effect, Kittel and Recolta Recycling , paragraph 56, and Mahagében and Dávid , paragraph 46). | 15 It is sufficient, on that point, to note that, since the contested provisions are contained in a Community regulation and are addressed in general terms to categories of persons defined in the abstract and to situations determined objectively, it is not obvious that an action by the applicants challenging that regulation under Article 173 of the Treaty would have been admissible. | 0 |
2,782 | 42. Article 6(1) of Decision No 1/80 cannot, however, be construed as permitting a Member State to modify unilaterally the scope of the system of gradual integration of Turkish workers in the host Member State’s labour force, by denying a worker who has been permitted to enter its territory and who has lawfully pursued a genuine and effective economic activity for a continuous period of more than one year with the same employer the rights which the three indents of that provision confer on him progressively according to the duration of his employment (see Case C‑1/97 Birden [1998] ECR I‑7747, paragraph 37). | 42. Une telle restriction peut toutefois être admise s’il s’avère qu’elle répond à des raisons impérieuses d’intérêt général, qu’elle est propre à garantir la réalisation de l’objectif qu’elle poursuit et qu’elle ne va pas au-delà de ce qui est nécessaire pour l’atteindre (voir, en ce sens, arrêts du 14 décembre 2006, Commission/Autriche, C‑257/05, point 23, et du 28 avril 2009, Commission/Italie, précité, point 72). | 0 |
2,783 | 88
As regards, second, the measure consisting in terminating the internet connection completely, it must be found that so doing would cause a serious infringement of the freedom to conduct a business of a person who pursues an economic activity, albeit of a secondary nature, consisting in providing internet access by categorically preventing that provider from pursuing the activity in practice in order to remedy a limited infringement of copyright without considering the adoption of measures less restrictive of that freedom. | 29
The Court has jurisdiction to interpret directives only as regards their application in a new Member State with effect from the date of that State’s accession to the European Union (see, to that effect, judgment of 10 January 2006, Ynos, C‑302/04, EU:C:2006:9, paragraph 36 and the case-law cited). | 0 |
2,784 | 44. As paragraphs 62 to 68 of the judgment in Case C‑275/06 Promusicae [2008] ECR I‑271 make clear, the protection of the fundamental right to property, which includes the rights linked to intellectual property, must be balanced against the protection of other fundamental rights. | 49 AS THE COURT HAS ALREADY EMPHASIZED , PARTICULARLY IN ITS JUDGMENT OF 14 JULY 1972 INTERNATIONAL CHEMICAL INDUSTRIES , CASE 48/69 (( 1972 ) ECR 619 ) ' ' THE FACT THAT A SUBSIDIARY HAS SEPARATE LEGAL PERSONALITY IS NOT SUFFICIENT TO EXCLUDE THE POSSIBILITY OF IMPUTING ITS CONDUCT TO THE PARENT COMPANY . . . IN PARTICULAR WHERE THE SUBSIDIARY , ALTHOUGH HAVING SEPARATE LEGAL PERSONALITY , DOES NOT DECIDE INDEPENDENTLY UPON ITS OWN CONDUCT ON THE MARKET , BUT CARRIES OUT , IN ALL MATERIAL RESPECTS , THE INSTRUCTIONS GIVEN TO IT BY THE PARENT COMPANY . ' ' | 0 |
2,785 | 35. As is apparent from Case C‑224/98 D’Hoop [2002] ECR I‑6191, paragraphs 29 to 34, a national of a Member State who goes to another Member State and pursues secondary education there exercises the freedom to move guaranteed by Article 18 EC. | 89. Sixth, while IATA and ELFAA contend that the abovementioned measures could well have significant consequences for carriers’ financial burdens and are not appropriate to the regulation’s secondary objective of reducing the number of flights that are cancelled or subject to a long delay, it must be stated that figures on the frequency of those delays and cancellations have not been given in the proceedings before the Court. Accordingly, the theoretical costs which those measures involve for airlines, as put forward by the parties concerned, do not in any event enable it to be regarded as established that those effects would be out of proportion to the interest in the measures. | 0 |
2,786 | 57. According to the case-law of the Court of Justice, not only must the Community judicature establish whether the evidence relied on is factually accurate, reliable and consistent but also whether that evidence contains all the information which must be taken into account in order to assess a complex situation and whether it is capable of substantiating the conclusions drawn from it (see, to that effect, Case 98/78 Racke [1979] ECR 69, paragraph 5; Case C‑16/90 Nölle [1991] ECR I‑5163, paragraph 12; Commission v Tetra Laval, paragraph 39; and Case C‑326/05 P Industrias Químicas del Vallés v Commission [2007] ECR I‑0000, paragraph 76). However, when conducting such a review, the Community judicature must not substitute its own economic assessment for that of the Commission (order in Case C‑323/00 P DSG Dradenauer Stahlgesellschaft v Commission [2002] ECR I‑3919, paragraph 43). | 96. Toutefois, au point 183 de l’arrêt attaqué, après avoir de nouveau rappelé que les circonstances particulières de l’espèce, notamment la participation ou non d’une entreprise à tous les éléments constitutifs de l’infraction, doivent être prises en compte, si ce n’est lors de l’appréciation de la gravité de l’infraction, à tout le moins dans le cadre de l’ajustement du montant de base en fonction de circonstances atténuantes et aggravantes, le Tribunal a souligné que la liste figurant au point 29 desdites lignes directrices n’était pas exhaustive. Dès lors, il a jugé que, bien que les circonstances spécifiques invoquées par Gosselin ne figurassent pas comme telles dans ladite liste, il convenait d’apprécier si elles auraient malgré tout dû conduire à une réduction de l’amende au regard des circonstances particulières de l’espèce. | 0 |
2,787 | 24. In this respect, it should first of all be pointed out that, although, as the German, Netherlands, Austri an, Swedish and United Kingdom Governments as well as the Commission have observed, the Member States are competent, under Article 149(1) EC, as regards the content of teaching and the organisation of their respective education systems, it is none the less the case that that competence must be exercised in compliance with Community law (see, to that effect, Case C‑308/89 di Leo [1990] ECR I‑4185, paragraphs 14 and 15; Case C‑337/97 Meeusen [1999] ECR I‑3289, paragraph 25; Case C‑147/03 Commission v Austria [2005] ECR I‑5969, paragraphs 31 to 35, and Schwarz and Gootjes-Schwarz , paragraph 70) and, in particular, in compliance with the Treaty provisions on the freedom to move and reside within the territory of the Member States, as conferred by Article 18(1) EC (see, to that effect, Schwarz and Gootjes-Schwarz , paragraph 99). | 75 EVEN IF THOSE ACTIVITIES DO NOT NECESSARILY CONFER ON PIONEER A DECISIVE INFLUENCE ON THE CONDUCT OF EACH OF THE DISTRIBUTORS , THAT DOES NOT ALTER THE FACT THAT , ON ACCOUNT OF ITS CENTRAL POSITION , IT WAS OBLIGED TO DISPLAY PARTICULAR VIGILANCE IN ORDER TO PREVENT CONCERTED EFFORTS OF THAT KIND FROM GIVING RISE TO PRACTICES CONTRARY TO THE COMPETITION RULES .
| 0 |
2,788 | 18 The first point to note is that, according to established case-law, in the absence of Community rules governing the matter it is for the domestic legal system of each Member State to designate the courts and tribunals having jurisdiction and to lay down the detailed procedural rules governing actions for safeguarding rights which individuals derive from Community law, provided, however, that such rules are not less favourable than those governing similar domestic actions (the principle of equivalence) and do not render virtually impossible or excessively difficult the exercise of rights conferred by Community law (the principle of effectiveness) (see, to that effect, Case 33/76 Rewe v Landwirtschaftskammer Saarland [1976] ECR 1989, paragraph 5; Case 45/76 Comet v Produktschap voor Siergewassen [1976] ECR 2043, paragraphs 13 and 16; Joined Cases C-430/93 and C-431/93 Van Schijndel and Van Veen v SPF [1995] ECR I-4705, paragraph 17; Case C-261/95 Palmisani v INPS [1997] ECR I-4025, paragraph 27; Case C-246/96 Magorrian and Cunningham [1997] ECR I-7153, paragraph 37; and paragraph 16 of the judgment of 15 September 1998 in Joined Cases C-279/96, C-280/96 and C-281/96 Ansaldo Energia and Others [1998] ECR I-5025). | 78. Although such measures show that certain initiatives have been undertaken to deal with the difficulties in Campania, the fact remains that, in so acting, the Italian Republic clearly acknowledges that, on the expiry of the deadline set in the reasoned opinion, the installations then existing and operational in Campania fell a long way short of being able to meet the actual needs of the region in terms of waste disposal. | 0 |
2,789 | 35. The Court has also held on several occasions that the global assessment of the likelihood of confusion, in relation to the visual, aural or conceptual similarity of the marks in question, must be based on the overall impression given by the marks, bearing in mind, in particular, their distinctive and dominant components. The perception of the marks by the average consumer of the goods or services in question plays a decisive role in the global appreciation of that likelihood of confusion. In this regard, the average consumer normally perceives a mark as a whole and does not proceed to analyse its various details (see, inter alia, SABEL , paragraph 23; Medion , paragraph 28; and OHIM v Shaker , paragraph 35). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
2,790 | 32. It must be noted in this regard that the sole purpose of Article 13(2)(c) of Regulation No 1408/71 is to determine the national legislation applicable to persons employed on board a vessel flying the flag of a Member State. As such, the provision is not intended to lay down the conditions creating the right or the obligation to become affiliated to a social security scheme or to a particular branch under such a scheme. It is for the legislation of each Member State to lay down those conditions (see Case C-347/10 Salemink [2012] ECR, paragraph 38). | 25 WHEN, FURTHERMORE, SUCH AN INTERPRETATION REFLECTS THE GENERAL PRACTICE FOLLOWED BY THE CONTRACTING STATES, IT CAN BE SET ASIDE ONLY IF IT APPEARS INCOMPATIBLE WITH THE WORDING OF THE HEADING CONCERNED OR GOES MANIFESTLY BEYOND THE DISCRETION CONFERRED ON THE CUSTOMS COOPERATION COUNCIL . | 0 |
2,791 | 30. By virtue of the first paragraph of Article 21 of the Statute of the Court of Justice of the European Union and Article 120(c) of the Court’s Rules of Procedure, the Commission must, in any application made under Article 258 TFEU, indicate the specific complaints on which the Court is asked to rule and, at the very least in summary form, the legal and factual particulars on which those complaints are based. It follows that the Commission’s action must contain a coherent and detailed statement of the reasons which have led it to conclude that the Member State in question has failed to fulfil one of its obligations under the Treaties (see, inter alia, Commission v Belgium , C‑150/11, EU:C:2012:539, paragraphs 26 and 27 and the case-law cited). | 57. Par suite, l’expression «personnes handicapées» employée à l’article 5 de la directive 2000/78 doit être interprétée comme englobant toutes les personnes atteintes d’un handicap correspondant à la définition énoncée au point précédent. | 0 |
2,792 | 112. In that regard, it should be pointed out that, although unsurmountable difficulties may prevent a Member State from complying with its obligations under Community law (see to that effect Case 101/84 Commission v Italy [1985] ECR 2629, paragraph 16), mere apprehension of such difficulties cannot justify the State’s failure to apply that law correctly (see Case C-52/95 Commission v France [1995] ECR I-4443, paragraph 38, and Case C-265/95 Commissio n v France [1997] ECR I-6959, paragraph 55). | 28. As regards the alleged breach of the principle of proportionality, it should be borne in mind that the purpose of the system of differentiated refunds is to gain or to maintain access for Community exports to the markets of the non-member countries concerned, the reason for differentiated refunds being the desire to take account of the particular characteristics of each import market in which the Community wishes to play a part (see the judgment in Dimex , cited above, paragraph 8). It is essential for that purpose that products in respect of which a subsidy is granted in the form of a refund actually reach their destination so that they can be marketed there. | 0 |
2,793 | 26. Furthermore, it must be observed that nothing in the documents before the Court suggests that the main proceedings fall within an exclusive head of jurisdiction laid down in Article 22 of Regulation No 44/2001. The Court’s ruling does not, therefore, have to cover cases in which the court second seised has such exclusive jurisdiction (see, to that effect, Case C‑351/89 Overseas Union Insurance and Others [1991] ECR I‑3317, paragraph 20). | 36. In those circumstances, there is no question of a substance resulting from the thermal treatment of waste in the gas plant which is incinerated in the power plant in order to complete a simple process of waste disposal. As the Finnish and Italian Governments have submitted, when the process is completed within the gas plant a product having the characteristics of a fuel is generated from waste. | 0 |
2,794 | 43. In that regard, it must be pointed out that the Court has already acknowledged that the need to maintain the coherence of a tax system can justify a restriction on the exercise of the fundamental freedoms guaranteed by the Treaty (Case C-204/90 Bachmann [1992] ECR I-249, paragraph 28; Case C-319/02 Manninen [2004] ECR I-7477, paragraph 42; and Keller Holding , paragraph 40). | Il convient de rappeler que l’obligation de motivation prévue à l’article 296 TFUE constitue une formalité substantielle qui
doit être distinguée de la question du bien-fondé de la motivation, celui-ci relevant de la légalité au fond de l’acte litigieux
(voir arrêt Ipatau/Conseil, C‑535/14 P, EU:C:2015:407, point 37 et jurisprudence citée). En effet, la motivation d’une décision
consiste à exprimer formellement les motifs sur lesquels repose cette décision. Si ces motifs sont entachés d’erreurs, celles-ci
entachent la légalité au fond de la décision, mais non la motivation de celle-ci, qui peut être suffisante tout en exprimant
des motifs erronés (voir arrêt Bertelsmann et Sony Corporation of America/Impala, C‑413/06 P, EU:C:2008:392, point 181). Il
s’ensuit que les griefs et les arguments tendant à mettre en cause le bien-fondé d’un acte sont dénués de pertinence dans
le cadre d’un moyen visant la violation de l’article 296 TFUE. | 0 |
2,795 | 28. Under Article 267 TFEU, it is for the national court, not the parties to the main proceedings, to bring a matter before the Court of Justice. The right to determine the questions to be put to the Court thus devolves on the national court alone and the parties may not change their tenor (see, inter alia, judgment in Singer , 44/65, EU:C:1965:122, p. 965, and, to that effect, judgment in Santesteban Goicoechea , C‑296/08 PPU, EU:C:2008:457, paragraph 46). | 67IT IS CLEAR THEREFORE THAT , IN VIEW OF THE FAILURE OF THE COUNCIL AND THE IMPOSSIBILITY OF REACHING AN AGREED SOLUTION WITHIN IT , IRELAND WAS ENTITLED TO ADOPT CONSERVATION MEASURES FOR THE MARITIME WATERS WITHIN ITS JURISDICTION PROVIDED , HOWEVER , THAT THEY CONFORM TO THE REQUIREMENTS OF COMMUNITY LAW .
| 0 |
2,796 | 15. Although Article 4 of the Sixth Directive gives a very wide scope to VAT, only activities of an economic nature are, however, covered by that provision (see, to that effect, Case C-306/94 Régie dauphinoise [1996] ECR I-3695, paragraph 15, and Case C-465/03 Kretztechnik [2005] ECR I-4357, paragraph 18). In particular, the application of Article 4(5) of the Sixth Directive implies a prior finding that the activity considered is of an economic nature (Case C-284/04 T-Mobile Austria and Others [2007] ECR I-0000, paragraph 48). | 99. As regards the determination of such an effect, the Court has had occasion to clarify that the mere fact that a measure such as the decision at issue may exercise an influence on the competitive relationships existing on the relevant market and that the undertaking concerned was in a competitive relationship with the addressee of that measure cannot in any event suffice for that undertaking to be regarded as being individually concerned by that measure (see, to that effect, judgment in British Aggregates v Commission , C‑487/06 P, EU:C:2008:757, paragraph 47). | 0 |
2,797 | 33. Although, as PR Aviation states, Article 1(2) of Directive 96/9 confers a wide scope on that concept, unencumbered by considerations of a formal, technical or material nature (see to that effect judgment in Fixtures Marketing , C‑444/02, EU:C:2004:697, paragraphs 20 to 32), the fact remains that the definition in that provision applies, according to the wording of that article, ‘for the purposes of this Directive’. | 257 However, it does not appear that annulment limited to the section of the operative part of the contested decision which relates to the conditions and obligations set out in point 63 thereof is possible without the substance of the decision being altered. | 0 |
2,798 | 48. On the other hand, in situations of fraud or abuse in which the taxable person pretended that he wished to pursue a particular economic activity but in fact sought to acquire as his private assets goods in respect of which a deduction could be made, the tax authorities may claim, with retroactive effect, repayment of the sums deducted, since those deductions were made on the basis of false statements (see Schloßstrasse , paragraph 40 and the case-law cited). | 18 In those circumstances, it should be held that, by failing to establish a procedure for examining qualifications acquired by a Community national who holds a diploma as tourist guide or guide-interpreter issued in another Member State and comparing them with those required by Spain, the Spanish State has failed to fulfil its obligations under Articles 48, 52 and 59 of the Treaty.
The third complaint | 0 |
2,799 | 24. In this regard it is to be borne in mind that, in accordance with settled case‑law, in proceedings under Article 267 TFEU, based on a clear separation of functions between the national courts and the Court of Justice, the national court alone has jurisdiction to find and assess the facts in the case before it and to interpret and apply national law. Similarly, it is solely for the national court, before which the dispute has been brought and which must assume responsibility for the judicial decision to be made, to determine, in the light of the particular circumstances of the case, both the need for and the relevance of the questions that it submits to the Court. Consequently, where the questions submitted concern the interpretation of European Union law, the Court is in principle bound to give a ruling (see Joined Cases C‑165/09 to C‑167/09 Stichting Natuur en Milieu and Others [2011] ECR I‑0000, paragraph 47 and case-law cited). | 40 It follows that the action is admissible inasmuch as it concerns obligations arising under the amended directive which were already applicable under Directive 75/442. | 0 |
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