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43. Contrary to the arguments of the Spanish Government, Ireland and the United Kingdom Government, the above interpretation is not called into question by the case-law of the Court, according to which the minimum requirements which the Council may adopt by way of directives on the basis of Article 137 EC cannot apply to pay ( Dellas and Others , paragraph 39) and thus Council Directive 93/104/EC of 23 November 1993 concerning certain aspects of the organisation of working time (OJ 1993 L 307, p. 18) does not apply to workers’ pay ( Dellas and Others , paragraph 38, and Order of 11 January 2007 in Case C-437/05 Vorel [2007] ECR I-0000, paragraph 32).
39. Moreover, that interpretation now follows unambiguously from Article 137(6) EC, which states that the minimum requirements the Council of the European Union may adopt by means of directives, intended in particular, as in the case in the main proceedings, to ensure protection of the health and safety of workers, cannot apply to pay.
1
2,801
22. The Court has held that, notwithstanding the fact that public service concession contracts are, as Community law stands at present, excluded from the scope of Directive 92/50, the public authorities concluding them are, none the less, bound to comply with the fundamental rules of the EC Treaty, in general, and the principle of non-discrimination on the grounds of nationality, in particular (see, to that effect, Telaustria and Telefonadress , cited above, paragraph 60; Case C‑231/03 Coname [2005] ECR I-7287, paragraph 16; and Parking Brixen , cited above, paragraph 46).
73. It must, however, be held that the situation at issue in the main proceedings is not covered by that rule against overlapping or, moreover, by that laid down by Article 76 of Regulation No 1408/71 since it does not concern a hypothetical overlapping of entitlements laid down by the legislation of the Member State of residence of the child concerned and of those resulting from the legislation of the Member State of employment designated as the competent State under that regulation (see, to that effect, Bosmann , paragraph 24, and Schwemmer , paragraphs 43 and 51)
0
2,802
38 In that regard, it should be noted that, with the exception of cases in which a recovery decision has been annulled pursuant to Article 263 TFEU, the only defences available to a Member State in opposing an infringement action by the Commission under Article 108(2) TFEU are to plead that it was absolutely impossible for it to implement the decision of which it was the addressee (see judgment of 9 July 2015, Commission v France, C‑63/14, EU:C:2015:458, paragraph 48 and the case-law cited) or that the recovery decision is non-existent, assuming that the decision contains particularly serious and manifest defects (see to that effect, inter alia, judgments of 10 October 2013, Commission v Italy, C‑353/12, not published, EU:C:2013:651, paragraph 43, and of 22 March 2001, Commission v France, C‑261/99, EU:C:2001:179, paragraph 19).
26 In that regard, it must be recalled that, for VAT purposes, every supply must normally be regarded as distinct and independent, as follows from the second subparagraph of Article 1(2) of the VAT Directive (judgment of 16 April 2015, Wojskowa Agencja Mieszkaniowa w Warszawie, C‑42/14, EU:C:2015:229, paragraph 30 and the case-law cited).
0
2,803
10. A preliminary point to note is that Article 24 can be relied on to bring within the scope of the Convention only those provisional, including protective, measures in areas which fall within its scope as defined in Article 1 thereof (see Case 143/78 De Cavel [1979] ECR 1055, paragraph 9; Case 25/81 C.H.W. [1982] ECR 1189, paragraph 12; and Case C-391/95 Van Uden [1998] ECR I-7091, paragraph 30). It is therefore for the national judge to verify whether that is the case in the main proceedings.
41. However, the inclusion in another part of the labelling of a neutral and objective statement informing consumers of the absence from the product of vegetable fats other than cocoa butter would be sufficient to ensure that consumers are given correct information (see, to that effect, Commission v Spain , paragraph 93, and Commission v Italy , paragraph 88).
0
2,804
17 Having found that the Republic of Italy had not fulfilled its Community obligations in that it failed to carry out the checks required, the Commission, by the contested decisions, reduced by 5% the financial compensation declared by Italy. According to the case-law (judgment in Italy v Commission, cited above, paragraph 39) a flat-rate reduction is justified in cases where the national authorities have failed to carry out adequate checks.
24. It is settled case-law that the right to a refund of charges levied in a Member State in breach of rules of EU law is the consequence and complement of the rights conferred on individuals by provisions of EU law as interpreted by the Court (see, inter alia, Case 199/82 San Giorgio [1983] ECR 3595, paragraph 12, and Joined Cases C-397/98 and C-410/98 Metallgesellschaft and Others [2001] ECR I-1727, paragraph 84). The Member State is therefore in principle required to repay charges levied in breach of Community law (Joined Cases C-192/95 to C-218/95 Comateb and Others [1997] ECR I-165, paragraph 20; Metallgesellschaft , paragraph 84; Case C-147/01 Weber’s Wine World and Others [2003] ECR I-11365, paragraph 93; Case C-446/04 Test Claimants in the FII Group Litigation [2006] ECR I-11753, paragraph 202).
0
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14 The pleas in law and arguments put forward by the Greek Government to justify the regularity of the expenditure correspond essentially to those put forward in Greece v Commission (Case C-46/97) in respect of the clearance of the accounts for 1992. As the Court has rejected those pleas and arguments in paragraphs 4 to 26 of the judgment delivered today in Case C-46/97, they must also be rejected, for the same reasons, in the present case.
53. It is for the referring court to interpret domestic law, so far as possible, in the light of the wording and the purpose of Directive 2006/112 with a view to achieving the results sought by the latter, favouring the interpretation of the national rules which is the most consistent with that purpose in order thereby to achieve an outcome compatible with the provisions of the directive (see, to that effect, Case C-212/04 Adeneler and Others [2006] ECR I-6057, paragraph 124), setting aside, if necessary, any provision of national law which may conflict with that law (see, to that effect, Case C-144/04 Mangold [2005] ECR I-9981, paragraph 77).
0
2,806
51 Consequently, although the contested project did not, at the time the 2007 decision was adopted, come within the scope of Article 4 of Directive 2000/60, the Republic of Austria was nevertheless required, even before the expiry of the time limit granted under Article 13(6) of that directive to the Member States for the publication of river basin management plans, to refrain from taking measures liable seriously to compromise the attainment of the objective provided for by Article 4 (see, to that effect, judgment of 11 September 2012 in Nomarchiaki Aftodioikisi Aitoloakarnanias and Others, C‑43/10, EU:C:2012:560, paragraph 60).
44. A difference in treatment between non-resident and resident taxpayers, consisting in the fact that it subjects the income of non-residents to a definitive tax at the single rate of 25%, deducted at source, whilst the income of residents is taxed according to a progressive table including a tax-free allowance, is compatible with EU law provided that the single rate is not higher than that which would actually be applied to the person concerned, in accordance with the progressive table, in respect of net income increased by an amount corresponding to the tax-free allowance (see, to that effect, judgment in Gerritse , C‑234/01, EU:C:2003:340, paragraph 53 et seq.).
0
2,807
21. In order to reply to the question referred, it should be recalled, at the outset, that the obligation imposed on the Member States under Article 6(1) of the Directive is intended to accord a right to the citizen, in his role as a consumer, and defines the result sought by the Directive (see Case C‑144/99 Commission v Netherlands [2001] ECR I‑3541, paragraph 18, and Case C‑478/99 Commission v Sweden [2002] ECR I‑4147, paragraphs 16 and 18).
53. Furthermore, as regards, in particular, the first of those conditions, the Court has stated on many occasions that a sufficiently serious breach of a rule of law intended to confer rights on individuals must be established (see judgment in Bergaderm and Goupil , C‑352/98 P, EU:C:2000:361, paragraph 42), namely a manifest and grave disregard by the institution concerned of the limits of its discretion (see, to that effect, judgments in Brasserie du pêcheur and Factortame , C‑46/93 and C‑48/93, EU:C:1996:79, paragraph 55, and Commission v CEVA and Pfizer , C‑198/03 P, EU:C:2005:445, paragraph 64).
0
2,808
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).
36IN ITS JUDGMENT OF 11 JULY 1974 GIVEN IN THAT CASE (( 1974 ) ECR 837 ) THE COURT RULED : ' ' THE REQUIREMENT BY A MEMBER STATE OF A CERTIFICATE OF AUTHENTICITY WHICH IS LESS EASILY OBTAINABLE BY IMPORTERS OF AN AUTHENTIC PRODUCT WHICH HAS BEEN PUT INTO FREE CIRCULATION IN A REGULAR MANNER IN ANOTHER MEMBER STATE THAN BY IMPORTERS OF THE SAME PRODUCT COMING DIRECTLY FROM THE COUNTRY OF ORIGIN CONSTITUTES A MEASURE HAVING AN EFFECT EQUIVALENT TO A QUANTITATIVE RESTRICTION AS PROHIBITED BY THE TREATY . ' '
0
2,809
35. That interpretation is consistent with case-law holding that the right to deduct provided for in Article 17 et seq. of the Sixth Directive, which is an integral part of the VAT system and may not in principle be limited, must be exercised immediately in respect of all the taxes charged on transactions relating to inputs (see, inter alia, Case C-97/90 Lennartz [1991] ECR I-3795, paragraph 27, and Case C-409/99 Metropol and Stadler [2002] ECR I-81, paragraph 42). The exercise of that right assumes that, in principle, taxable persons do not make payment and therefore do not pay input VAT until they have received an invoice, or another document which may be considered to serve as an invoice, and that the VAT cannot be regarded as being chargeable on a given transaction before it has been paid.
29. As a preliminary point, it must be pointed out that the debate before the General Court did not concern the specific application of the private investor test to the amendment to the repayment terms of the capital injection, but whether that test is applicable.
0
2,810
79 With regard to judicial review of the conditions referred to in the previous paragraph, the EU legislature must be allowed broad discretion in an area such as that involved in the present case, which entails political, economic and social choices on its part, and in which it is called upon to undertake complex assessments. Consequently, the legality of a measure adopted in that area can be affected only if the measure is manifestly inappropriate having regard to the objective which the competent institutions are seeking to pursue (see, to that effect, judgment in British American Tobacco (Investments) and Imperial Tobacco, C‑491/01, EU:C:2002:741, paragraph 123).
À titre liminaire, il convient de rappeler que, sous réserve de certaines exceptions non pertinentes pour la présente affaire, la taxation des véhicules automobiles n’a pas été harmonisée au niveau de l’Union. Les États membres sont donc libres d’exercer leur compétence fiscale dans ce domaine, à condition de l’exercer dans le respect du droit de l’Union (voir arrêt X, C‑302/12, EU:C:2013:756, point 23 et jurisprudence citée).
0
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59. That being clear, it must first be recalled that the Community Customs Code provides for the charging of customs duties on imports of products for military use, such as those at issue, from third countries. There is no provision of European Union customs legislation which, in respect of the period of imports at issue, namely from 1 January 1998 to 31 December 2002, provided for any specific exemption from customs duties on imports of products of that type. Consequently, in respect of that period, there was no express exemption from the obligation to make payment to the competent authorities of the duties which were payable, accompanied, as appropriate, by payment of default interest ( Commission v Greece , paragraph 47).
61. En outre, une opération de valorisation n’est complète que si elle a pour conséquence que la substance en question a acquis les mêmes propriétés et caractéristiques qu’une matière première et est utilisable dans les mêmes conditions de précaution pour l’environnement (voir arrêts ARCO Chemie Nederland e.a., précité, points 94 et 96, ainsi que Palin Granit, point 46).
0
2,812
36. Thus, in accordance with Article 5(2), a commercial practice is unfair if it is contrary to the requirements of professional diligence and materially distorts or is likely ‘to materially distort’ the economic behaviour of the average consumer with regard to the product ( VTB-VAB and Galatea , paragraph 54; Plus Warenhandelsgesellschaft , paragraph 43; and Mediaprint Zeitungs- und Zeitschriftenverlag , paragraph 32).
43. Thus, in accordance with Article 5(2), a commercial practice is unfair if it is contrary to the requirements of professional diligence and materially distorts, or is likely materially to distort, the economic behaviour of the average consumer with regard to the product.
1
2,813
95. It is settled case-law that the concept of an undertaking covers any entity engaged in an economic activity, regardless of its legal status and the way in which it is financed. The Court has stated that in this context the term ‘undertaking’ must be understood as designating an economic unit even if in law that economic unit consists of several natural or legal persons, and that when such an economic entity infringes the competition rules, it is for that entity, according to the principle of personal responsibility, to answer for that infringement (Case C‑90/09 P General Química and Others v Commission [2011] ECR I‑0000, paragraphs 34 to 36 and the case-law cited).
35. In this respect, it must be stated that the terms ‘dentists’ and ‘dental technicians’ in Article 13A(1)(e) of the Sixth Directive are unambiguous. If the wording of that provision is not to be radically altered and the condition relating to the status of the supplier rendered inoperative, those terms clearly cannot be understood as including intermediaries who are not specifically either dentists or dental technicians.
0
2,814
63. Against that background, it cannot be considered that, in covering that aspect of the territorial scope of national support schemes, the harmonisation brought about by Directive 2009/28 in the field of support schemes was of such a kind as to preclude an examination of their compatibility with Article 34 TFEU (see, by analogy, Radlberger Getränkegesellschaft and S. Spitz , EU:C:2004:799, paragraphs 54 to 57).
65. That interpretation is supported by the context of Article 34(2)(c) EC, which must be taken into account for the interpretation of that provision (see, to that effect, judgment in M’Bodj , C‑542/13, EU:C:2014:2452, paragraph 34 and the case-law cited).
0
2,815
38. In the case of a transaction consisting in the acquisition of capital goods intended partly for private use and partly for business use, the taxable person may choose to allocate the goods entirely to the assets of the business (see, to that effect, Case C‑291/92 Armbrecht [1995] ECR I‑2775, paragraph 20, and Case C‑434/03 Charles and Charles-Tijmens [2005] ECR I‑7037, paragraph 23 and the case-law cited). In principle, the input VAT due on the acquisition of those goods is then fully deductible. In those circumstances, where capital goods allocated to the business have created an entitlement to full or partial deduction of the input VAT paid, their use for the private purposes of the taxable person or of his staff or for purposes other than those of his business is treated as a supply of services for consideration, pursuant to Article 26(1) of the VAT Directive (see Charles and Charles-Tijmens , paragraphs 24 and 25 and the case-law cited; Case C‑460/07 Puffer [2009] ECR I‑3251, paragraph 41; and Eon Aset Menidjmunt , paragraph 54).
121. As regards the factors mentioned in Questions 1(a) and 3(d), to the findings set out in paragraphs 59 to 77 of the present judgment should be added the point that, although Community law does not detract from the power of the Member States to organise their social security systems and decide the level of resources to be allocated to their operation, the achievement of the fundamental freedoms guaranteed by the Treaty nevertheless inevitably requires Member States to make adjustments to those systems. It does not follow that this undermines their sovereign powers in the field (see Müller-Fauré and van Riet , paragraphs 100 and 102).
0
2,816
67 However, it is only in circumstances where the action for annulment would unquestionably have been admissible that the Court has held that a person may not plead the invalidity of an act of the European Union before a national court (see, to that effect, judgments of 9 March 1994, TWD Textilwerke Deggendorf, C‑188/92, EU:C:1994:90, paragraphs 17 to 25; of 30 January 1997, Wiljo, C‑178/95, EU:C:1997:46, paragraphs 15 to 25; of 15 February 2001, Nachi Europe, C‑239/99, EU:C:2001:101, paragraphs 29 to 40; and of 22 October 2002, National Farmers’ Union, C‑241/01, EU:C:2002:604, paragraphs 34 to 39). In numerous other cases, the Court has held that it was not established that the action would unquestionably have been admissible (see, inter alia, to that effect, judgments of 23 February 2006, Atzeni and Others, C‑346/03 and C‑529/03, EU:C:2006:130, paragraphs 30 to 34; of 8 March 2007, Roquette Frères, C‑441/05, EU:C:2007:150, paragraphs 35 to 48; of 29 June 2010, E and F, C‑550/09, EU:C:2010:382, paragraphs 37 to 52; of 18 September 2014, Valimar, C‑374/12, EU:C:2014:2231, paragraphs 24 to 38; and of 5 March 2015, Banco Privado Português and Massa Insolvente do Banco Privado Português, C‑667/13, EU:C:2015:151, paragraphs 27 to 32).
89 Three series of arguments have been put forward to no avail in opposition to that ruling.
0
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45. On the other hand, the fact that an agreement, decision or concerted practice relates only to the marketing of products in a single Member State is not sufficient to exclude the possibility that trade between Member States might be affected (see Case 246/86 Belasco and Others v Commission [1989] ECR 1-2117, paragraph 33). An agreement, decision or concerted practice extending over the whole of the territory of a Member State has, by its very nature, the effect of reinforcing the partitioning of markets on a national basis, thereby holding up the economic interpenetration which the Treaty is designed to bring about (Case 8/72 Vereeniging van Cementhandelaren v Commission [1972] ECR 977, paragraph 29, Remia and Others v Commission , cited above, paragraph 22, and Case C‑35/96 Commission v Italy [1998] ECR I‑3851, paragraph 48).
33 It must first be recalled that, as the Court has consistently held, the fact that a cartel relates only to the marketing of products in a single Member State is not sufficient to exclude the possibility that trade between Member States might be affected .
1
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26. Furthermore, it is irrelevant that those balloons can also be used as festive articles. If the objective characteristic of a product can be established at the time of customs clearance, the fact that it may also be possible to envisage another use for that product will not preclude its classification for legal purposes. For its classification for customs purposes, that product does not have to be solely or exclusively intended for use corresponding to that objective characteristic. It suffices if that is the main use for which it is intended (see, to that effect, Case C‑395/93 Neckermann Versand [1994] ECR I‑4027, paragraphs 8 and 9).
9 It follows that, for a garment to be classified as pyjamas for customs purposes, it does not have to be solely or exclusively meant to be worn in bed. It suffices if that is the main use for which it is intended.
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2,819
24. Thus, in the context of this action, it is incumbent upon the Commission to prove that the practice followed in Finland adversely affects the system, laid down by Article 12(1) of the Habitats Directive, providing strict protection for the wolf as a species listed in Annex IV(a), on the ground that derogations from that system are not granted in compliance with the conditions laid down in Article 16(1) of the directive (see, to that effect, Commission v United Kingdom , paragraph 22).
63. The grant of a residence permit to a national of a Member State is to be regarded not as a measure giving rise to rights but as a measure by a Member State serving to prove the individual position of a national of another Member State with regard to provisions of Community law (see Royer , paragraph 33, and Case C-459/99 MRAX [2002] ECR I-6591, paragraph 74).
0
2,820
30 Although Article 575A of the amended GTC does not establish any formal distinction according to the origin of the products, it adjusts the system of taxation in such a way that the cigarettes falling within the most favourable tax category come almost exclusively from domestic production whereas almost all imported products come within the least advantageous category. Those features of the system are not nullified by the fact that a very small fraction of imported cigarettes come within the most favourable category whereas, conversely, a certain proportion of domestic production comes within the same tax category as imported cigarettes. It appears, therefore, that the system of taxation is designed in such a way as to benefit a typical domestic product and handicaps imported cigarettes to the same extent (see Case 171/78 Commission v Denmark [1980] ECR 447, paragraph 36).
39. For the sake of completeness, it must be noted that, as recitals 3, 21 and 24 in the preamble to Regulation No 1782/2003 make clear, environmental protection forms part of the objectives of the single payment scheme. The Court has also held that environmental protection, one of the essential objectives of the European Union, must be regarded as forming part of the common agricultural policy (Case C-428/07 Horvath [2009] ECR I-6355, paragraph 29). Moreover, Article 2 point (1) of Regulation No 796/2004 expressly provides that arable land, and consequently agricultural areas pursuant to Article 2(a) of Regulation No 795/2004, is land maintained in good agricultural and environmental condition within the meaning of Article 5 of Regulation No 1782/2003.
0
2,821
55. It must be borne in mind that it is the statement of objections, on the one hand, and access to the file, on the other, that allow the undertakings under investigation to acquaint themselves with the evidence which the Commission has at its disposal and to render the rights of the defence fully effective (see Joined Cases C 238/99 P, C‑244/99 P, C‑245/99 P, C‑247/99 P, C‑250/99 P to C‑252/99 P and C‑254/99 P Limburgse Vinyl Maatschappij and Others v Commission [2002] ECR I‑8375, paragraphs 315 and 316, and also Joined Cases C‑204/00 P, C‑205/00 P, C‑211/00 P, C‑213/00 P, C‑217/00 P and C‑219/00 P Aalborg Portland and Others v Commission [2004] ECR I‑123, paragraphs 66 and 67).
56. The Court has also held that it follows from the wording of that provision that overlapping occurs not only when one person is entitled to two different family benefits at the same time, but also when two different persons - in this case two parents - are entitled to such benefits in respect of the same child. The spirit of the provisions of Regulation No 1408/71 governing the overlapping of family benefits and the solutions therein provided for in the event of overlapping demonstrate that the aim of the provision in question is to prevent not only the direct recipient of a family benefit, namely the worker, but also the indirect recipients thereof, that is to say the members of the worker’s family, from receiving two benefits of the same kind at the same time (see, to that effect, Case C‑168/88 Dammer EU:C:1989:652, paragraphs 10 and 12).
0
2,822
22 Secondly, the formulation of the question referred for a preliminary ruling seems to suggest that the referring court starts from the premiss that the goods and services offered by Együd Garage are identical to those for which that mark is registered. In that regard, it follows from the case-law of the Court that the use in advertisements of a car trade mark to inform the public that a third party carries out the repair and maintenance of authentic cars bearing that mark should be assessed, in principle, having regard to Article 5(1)(a), even where that mark has not been registered for that service (see, to that effect, judgment in BMW, C‑63/97, EU:C:1999:82, paragraphs 33, 34 and 37 to 39).
70. Where a Member State repeatedly engages in unlawful conduct in such a manner in a specific sector governed by European Union rules, this may be an indication that effective prevention of future repetition of similar infringements of European Union law may require the adoption of a dissuasive measure, such as a lump sum payment (see Case C‑121/07 Commission v France , paragraph 69).
0
2,823
39. However, the requirement that the subject-matter of an action brought under Article 226 EC be circumscribed by the pre-litigation procedure provided for by that provision cannot be stretched so far as to mean that in every case the statement of complaints set out in the letter of formal notice, the operative part of the reasoned opinion and the form of order sought by the action must be exactly the same, provided that the subject-matter of the proceedings has not been extended or altered (see, to this effect, Case C-279/94 Commission v Italy [1997] ECR I-4743, paragraph 25, and Case C-139/00 Commission v Spain [2002] ECR I-6407, paragraph 19).
64. In that regard, it must be held that the prohibition in question is appropriate for the purpose of ensuring road safety.
0
2,824
33. However, complaints directed against grounds included in a judgment of the General Court purely for the sake of completeness cannot lead to the judgment being set aside and are therefore ineffective ab initio (see, to that effect, judgments in France v People’s Mojahedin Organization of Iran , C‑27/09 P, EU:C:2011:853, paragraph 79 and Hungary v Commission , C‑31/13 P, EU:C:2014:70, paragraph 82).
39 On this point it should first be stated that there is nothing in the wording of Article 13(2)(f) of Regulation No 1408/71 to suggest that that provision applies only to workers who have definitively ceased all occupational activity and not to persons who have merely ceased their occupational activity in a given Member State.
0
2,825
245. As regards the allegedly disproportionate nature of the fine, on the other hand, it must be borne in mind that it is not for the Court of Justice, when ruling on questions of law in the context of an appeal, to substitute, on grounds of fairness, its own assessment for that of the Court of First Instance exercising its unlimited jurisdiction to rule on the amount of fines imposed for infringements of Community law (see, in particular, Baustahlgewebe v Commission , paragraph 129, and British Sugar v Commission , paragraph 48).
129 As regards the allegedly disproportionate nature of the fine, it must be borne in mind that it is not for the Court of Justice, when ruling on questions of law in the context of an appeal, to substitute, on grounds of fairness, its own assessment for that of the Court of First Instance exercising its unlimited jurisdiction to rule on the amount of fines imposed on undertakings for infringements of Community law (BPB Industries and British Gypsum v Commission, cited above, paragraph 34, and Ferriere Nord v Commission, cited above, paragraph 31). This complaint must therefore be declared inadmissible in so far as it seeks a general re-examination of the fines or, in the alternative, to have the fine reduced to a reasonable amount. The same applies to the complaint, not made by the appellant before the Court of First Instance, concerning its alleged ignorance of the illicit nature of the conduct designed to defend the German structural crisis cartel, as pointed out by the Advocate General in point 286 of his Opinion.
1
2,826
37 As regards amendments relating to successful tenderers, the Court has already held that the decision authorising the change in composition of the consortium to which the contract was awarded necessitates an amendment of the award decision which may be regarded as substantial if, in the light of the particular features of the procurement procedure in question, it relates to one of the essential elements that were decisive in the adoption of the award decision. In that situation, the relevant measures provided for by national law would have to be taken to remedy that irregularity, which might extend to organisation of a new award procedure (judgment of 8 May 2014, Idrodinamica Spurgo Velox and Others, C‑161/13, EU:C:2014:307, paragraph 39 and the case-law cited).
81. Practices by an undertaking in a dominant position which tend to strengthen that position by distorting competition amount to abuse of a dominant position within the meaning of Article 82 EC (see to that effect Hoffmann-La Roche v Commission , paragraph 90, and Michelin v Commission , paragraph 73).
0
2,827
22. The Court may of its own motion, on a proposal from the Advocate General or at the request of the parties order the reopening of the oral procedure, in accordance with Article 61 of its Rules of Procedure, if it considers that it lacks sufficient information or that the case must be dealt with on the basis of an argument which has not been debated between the parties (see Joined Cases C-270/97 and C‑271/97 Deutsche Post [2000] ECR I-929, paragraph 30, Case C-309/99 Wouters and Others [2002] ECR I-1577, paragraph 42, Case C-299/99 Philips [2002] ECR I-5475, paragraph 20, and Case C-273/00 Sieckmann [2002] ECR I-11737, paragraph 22).
77. En effet, la réglementation litigieuse considère, en principe, les héritiers ou les donataires tant résidents que non-résidents comme assujettis aux fins de la perception de droits de succession ou de mutation sur des biens immeubles situés en Espagne. Partant, il n’existe entre un résident et un non-résident aucune différence de situation objective de nature à fonder une différence de traitement (voir, en ce sens, arrêt Schumacker, EU:C:1995:31, point 37).
0
2,828
46. However, for a special tax to be regarded as forming an integral part of an aid measure, it must be hypothecated to the aid measure under the relevant national rules, in the sense that the revenue from the special tax is necessarily allocated for the financing of the aid. It is only in the event of such hypothecation that the revenue from the special tax has a direct impact on the amount of the aid and, consequently, on the assessment of the compatibility of the aid with the common market (see, to that effect, Case C-174/02 Streekgewest [2005] ECR I-0000, paragraph 26, and Case C-175/02 Pape [2005] ECR I-0000, paragraph 15).
41 Nevertheless, the formal requirements for effective compliance with the principle of collegiality vary according to the nature and legal effects of the acts adopted by that institution.
0
2,829
42 The answer to be given to the third question must therefore be that the concept of general interest to which the Court referred in its judgments in the Reiff and Delta Schiffahrts- und Speditionsgesellschaft cases corresponds to the concept of public interest mentioned in its judgment in Centro Servizi Spediporto. The fourth and fifth questions
14 Article 85 of the Treaty is, in itself, concerned solely with the conduct of undertakings and not with measures adopted by Member States by law or regulation. The Court has consistently held, however, that Article 85 of the Treaty, in conjunction with Article 5, requires the Member States not to introduce or maintain in force measures, even of a legislative nature, which may render ineffective the competition rules applicable to undertakings. Such would be the case, the Court has held, if a Member State were to require or favour the adoption of agreements, decisions or concerted practices contrary to Article 85 or to reinforce their effects, or to deprive its own rules of the character of legislation by delegating to private economic operators responsibility for taking decisions affecting the economic sphere (see the judgment in Case 267/86 Van Eycke [1988] ECR 4769, paragraph 16, and the judgment in Reiff, paragraph 14).
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2,830
13 As regards the burden of proof, it should next be pointed out that, as far as the financing of the common agricultural policy is concerned, it is first for the Commission to prove an infringement of the rules of the common organization of the agricultural markets. Once such an infringement has been established, the Member State concerned must then, if appropriate, demonstrate that the Commission committed an error as to the financial consequences to be attributed to it (see, in particular, Case C-281/89 Italy v Commission [1991] ECR I-347, paragraph 19).
69. Interest paid to an undertaking in consideration of bank deposits or placements in securities such as Treasury notes or certificates of deposit likewise cannot be excluded from the scope of VAT, since the interest paid does not arise from the simple ownership of the asset but constitutes the consideration for making capital available for the benefit of a third party (see, to that effect, Régie dauphinoise , paragraph 17). It follows from the preceding paragraph that an undertaking acts as a taxable person if it thus uses funds forming part of its assets.
0
2,831
38 According to the Court’s settled case-law, the amount of the tax levied at the time of registration of a motor vehicle is incorporated into the value of that vehicle. In the case where a vehicle is registered following payment of a tax in a Member State and that vehicle is subsequently sold as a second-hand vehicle in that Member State, its market value includes the residual amount of that tax. If the amount of tax levied, on the date of registration, on an imported second-hand vehicle of the same type, characteristics and wear exceeds that residual tax amount, there will be a breach of Article 110 TFEU (judgment of 19 December 2013 in X, C‑437/12, EU:C:2013:857, paragraphs 30 and 31 and the case-law cited).
29 Consequently, the Court has construed Decision No 1/80 as not in principle preventing the authorities of a Member State from making the benefit of the right of access to paid employment and the corresponding right of residence which it confers on members of a Turkish worker's family subject to the condition that the person concerned actually lives with that worker for the period of three years prescribed by the first indent of the first paragraph of Article 7 of that decision (Kadiman, paragraphs 41 and 44; Ergat, paragraph 37).
0
2,832
23. Furthermore, the Court has consistently held that the rules regarding equal treatment prohibit not only overt discrimination by reason of nationality but also all covert forms of discrimination which, by the application of other criteria of differentiation, such as the residence criterion, lead in fact to the same result (judgments in Sotgiu , 152/73, EU:C:1974:13, paragraph 11, and in Schumacker , EU:C:1995:31, paragraph 26).
Dans le cas particulier où une société mère détient directement ou indirectement la totalité ou la quasi-totalité du capital de sa filiale ayant commis une infraction aux règles de concurrence, la Cour a précisé que, d’une part, cette société mère peut exercer une influence déterminante sur le comportement de cette filiale et, d’autre part, il existe une présomption réfragable selon laquelle ladite société mère exerce effectivement une telle influence. Dans ces conditions, il suffit que la Commission prouve que la totalité ou la quasi-totalité du capital d’une filiale est détenue par sa société mère pour qu’il puisse être présumé que cette dernière exerce effectivement une influence déterminante sur la politique commerciale de cette filiale. La Commission sera en mesure, par la suite, de considérer la société mère comme tenue solidairement au paiement de l’amende infligée à sa filiale, à moins que cette société mère, à laquelle il incombe de renverser cette présomption, n’apporte des éléments de preuve suffisants de nature à démontrer que sa filiale se comporte de façon autonome sur le marché (voir, notamment, arrêts du 29 septembre 2011, Elf Aquitaine/Commission, C‑521/09 P, EU:C:2011:620, points 56 et 57, ainsi que du 5 mars 2015, Commission e.a./Versalis e.a., C‑93/13 P et C‑123/13 P, EU:C:2015:150, points 41 et 42).
0
2,833
30 With respect to the objection raised by the Italian Government and set out in the preceding paragraph, it should be pointed out that, according to settled case-law, in the context of the cooperation between the Court of Justice and the national courts provided for by Article 234 EC, it is solely for the national court before which the dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court. Consequently, where the questions submitted by the national court concern the interpretation of Community law, the Court of Justice is, in principle, bound to give a ruling (see, inter alia, Case C-415/93 Bosman [1995] ECR I-4921, paragraph 59).
14. Therefore, the provisions concerning those exemptions should be interpreted independently on the basis of their wording and the purpose of Directive 92/81 (see Deutsche See-Bestattungs-Genossenschaft , paragraph 19, and Jan De Nul , paragraph 22).
0
2,834
7 It should be recalled at the outset that, by a line of authority now well-established by the Court, the Member States' obligation arising from a directive to achieve the result envisaged by the directive and their duty under Article 5 of the Treaty to take all appropriate measures, whether general or particular, to ensure the fulfilment of that obligation is binding on all the authorities of Member States including, for matters within their jurisdiction, the courts, and that, in applying national law, the national court is therefore required to interpret it in the light of the wording and purpose of the directive in order to achieve the result pursued by the latter and thereby comply with the third paragraph of Article 189 of the Treaty (see Case 14/83 Von Colson and Kamann [1984] ECR 1891, paragraph 26, and Case C-106/89 Marleasing [1990] ECR I-4135, paragraph 8).
40. In that regard, it should be observed, as the Netherlands Government has done, that there may well be commercial placement agencies whose services are not exempt and whose activities include the supply of teaching staff to schools or universities. In the main proceedings, for the supply of teachers by Horizon College to be regarded as essential to the education provided by the host establishments, it would have to be of a nature such that – owing, for example, to the qualifications of the staff in question or the flexibility of the terms of their supply – the same level and quality of teaching could not be assured simply by turning to such placement agencies.
0
2,835
48. As regards the nature of the error, it must be assessed in the light of the complexity or sufficient simplicity of the rules concerned (see Case C‑187/91 Belovo [1992] ECR I‑4937, paragraph 18, and Faroe Seafood and Others , paragraph 100) and the period of time during which the authorities persisted in their error (see Case C‑38/95 Foods Import [1996] ECR I‑6543, paragraph 30, and Ilumitrónica , paragraph 56).
48. Or, les directives «autorisation» et «concurrence» ainsi que la directive-cadre mettent en œuvre la libre prestation de services dans le domaine des réseaux et des services de communications électroniques (voir, en ce sens, arrêt Centro Europa 7, C‑380/05, EU:C:2008:59, points 79 et 80). Ces directives visent, notamment, à protéger les intérêts des opérateurs économiques, établis dans un État membre désirant offrir des réseaux et des services de communications électroniques dans un autre État membre.
0
2,836
21 As regards the other arguments put forward to demonstrate that the questions referred to the Court are inadmissible, it is settled case-law that it is solely for the national court before which the dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court (see, in particular, Case C-387/93 Banchero [1995] ECR I-4663, paragraph 15). Consequently, where the questions submitted by the national court concern the interpretation of Community law, the Court of Justice is, in principle, bound to give a ruling (see, in particular, Case C-415/93 Union Royale Belge des Sociétés de Football Association and Others v Bosman and Others [1995] ECR I-4921, paragraph 59).
17 It should next be stated that the public interest in the protection of the recipients of the services in question against such harm justifies a restriction of the freedom to provide services. However, such a provision goes beyond what is necessary to protect that interest if it makes the pursuit, by way of business, of an activity such as that at issue, subject to the possession by the persons providing the service of a professional qualification which is quite specific and disproportionate to the needs of the recipients.
0
2,837
61. According to settled case-law, categorisation as aid requires that all the conditions set out in Article 87(1) EC be fulfilled (see Case C‑345/02 Pearle and Others [2004] ECR I‑7139, paragraph 32 and the case-law cited). As was stated in paragraph 52 above, the General Court, correctly, considered that an economic advantage granted by a Member State constitutes an aid only if it is such as to favour certain undertakings or the production of certain goods.
43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC.
0
2,838
37 According to the fundamental principle which underlies the VAT system, and which follows from Article 2 of the Sixth Directive, VAT applies to each transaction by way of production or distribution after deduction has been made of the VAT which has been levied directly on transactions relating to inputs; the right to deduct is an integral part of the VAT scheme and in principle may not be limited (see, to that effect, judgments of 6 July 1995, BP Supergas, C‑62/93, EU:C:1995:223, paragraphs 16 and 18, and of 19 September 2000, Ampafrance and Sanofi, C‑177/99 and C‑181/99, EU:C:2000:470, paragraph 34).
62. To give companies the right to elect to have their losses or profits taken into account in the Member State in which they are established or in another Member State could seriously undermine a balanced allocation of the power to impose taxes between the Member States, since the tax base would be increased in one of the States in question, and reduced in the other, by the amount of the losses or profits transferred (see, to that effect, Marks & Spencer , paragraph 46; Oy AA , paragraph 55; and Lidl Belgium , paragraph 32).
0
2,839
22. Neither the wording of Article 234 EC nor the aim of the procedure established by that article indicates that the EC Treaty makers intended to exclude from the jurisdiction of the Court requests for a preliminary ruling on a Community provision in the specific case where the domestic law of a Member State refers to that Community provision in order to determine the rules applicable to a situation which is purely internal to that State ( Dzodzi , paragraph 36; Leur-Bloem , paragraph 25, and Case C‑217/05 Confederación Española de Empresarios de Estaciones de Servicio [2006] ECR I‑11987, paragraph 19).
39. À cet égard, la Cour a précisé que, si le prix effectivement payé ou à payer pour les marchandises forme, en règle générale, la base de calcul de la valeur en douane (voir, en ce sens, arrêt Sommer, précité, point 22), ce prix est une donnée qui doit éventuellement faire l’objet d’ajustements lorsque cette opération est nécessaire pour éviter de déterminer une valeur en douane arbitraire ou fictive (arrêt du 19 mars 2009, Mitsui & Co. Deutschland, C‑256/07, Rec. p. I‑1951, point 24).
0
2,840
31. Where national rules fall within the scope of Community law, and reference is made to the Court for a preliminary ruling, the Court must provide all the criteria of interpretation needed by the national court to determine whether those rules are compatible with the fundamental rights the observance of which the Court ensures (Case C-260/89 ERT [1991] ECR I-2925, paragraph 42, and Case C-85/97 SFI [1998] ECR I-7447, paragraph 29).
95. In those circumstances, the appellant ' s argument that it would be less discriminatory to choose a single language rather than five is not apposite.
0
2,841
32. As the Court has already held, whether a regulatory act entails implementing measures should be assessed by reference to the position of the person pleading the right to bring proceedings under the final limb of the fourth paragraph of Article 263 TFEU. It is therefore irrelevant whether the act in question entails implementing measures with regard to other persons (judgment in Telefónica v Commission , C‑274/12 P, EU:C:2013:852, paragraph 30, and Stichting Woonpunt and Others v Commission , C‑132/12 P, EU:C:2014:100, paragraph 50).
74. As has been held in paragraphs 44 to 47 and paragraph 67 of this judgment, the Court of First Instance misinterpreted Article 4(2) of Regulation No 1049/2001 in deciding that the overriding public interest capable of justifying the disclosure of a document, must, as a rule, be distinct from the principles which underlie that regulation.
0
2,842
52. Second, the Commission contends that Questions 3 to 6 in Case C‑378/07 are devoid of purpose. As the Greek and Italian Governments also assert, it follows from the judgment in Case C‑144/04 Mangold [2005] ECR I‑9981, at paragraphs 41 to 43, that clause 5(1) of the Framework Agreement is designed solely to prevent abuse arising from the use of successive fixed-term employment contracts and does not, therefore, apply where the contract in question is the first or only contract of employment concluded between the parties.
30. That objective can be attained both in the situation of a parent company which is resident in a Member State and holds sub-subsidiaries also resident in that State through a subsidiary which is itself resident, and in the situation of a parent company which is resident in the same Member State and holds sub-subsidiaries also resident in that State, but through one or more subsidiaries established in another Member State (see, to this effect, Papillon EU:C:2008:659, paragraph 29).
0
2,843
9 It should be noted, first of all, that where a provision of the Staff Regulations requires implementation at national level, Article 5 of the Treaty requires the Member States to take all appropriate measures, whether general or particular (see Case 137/80 Commission v Belgium [1981] ECR 2393, paragraph 9). That is the case in respect of the obligation set out in Article 11(2) of Annex VIII to the Staff Regulations.
127. For the reasons set out in paragraphs 43 to 45 of the judgment in Del Cerro Alonso , the foregoing interpretation is in no way incompatible with the arguments in paragraphs 38 and 39 of the judgment in Dellas and Others .
0
2,844
67. As is clear from paragraph 48 of this judgment, that provision leaves the Member States a certain degree of latitude when defining the conditions for the exercise and implementation of the entitlement to an income for the pregnant workers referred to in Article 5(3) of Directive 92/85. It is therefore for the Member States to define the arrangements for that entitlement, although they are not authorised to make the existence of that entitlement, which derives directly from that directive and the employment relationship between the pregnant worker and her employer, subject to any preconditions whatsoever (see, by analogy, Case C‑173/99 BECTU [2001] ECR I‑4881, paragraph 53, and also Parviainen , paragraph 55).
52. Or, il convient de relever que, dans le cadre d’un recours en manquement introduit par la Commission sur le fondement de l’article 88, paragraphe 2, CE, un État membre destinataire d’une décision en matière d’aide d’État ne saurait valablement justifier la non-exécution de celle-ci sur la base de sa prétendue illégalité. C’est dans le cadre d’une procédure distincte, à savoir celle d’un recours en annulation visé à l’article 230 CE, que toute contestation de la légalité d’un tel acte communautaire doit s’effectuer. Par conséquent, la qualification, dans la décision du 14 septembre 2005, des mesures qui y sont énoncées comme des aides d’État ne saurait être mise en cause dans le cadre de la présente affaire.
0
2,845
84. It likewise follows from settled case-law that a scheme of prior administrative authorisation cannot legitimise discretionary decisions taken by the national authorities, which are liable to negate the effectiveness of provisions of Community law, in particular those relating to a fundamental freedom such as that at issue in the main proceedings (see Joined Cases C-358/93 and C-416/93 Bordessa and Others [1995] ECR I-361, paragraph 25; Joined Cases C-163/94, C-165/94 and C-250/94 Sanz de Lera and Others [1995] ECR I-4821, paragraphs 23 to 28, and Case C-205/99 Analir and Others [2001] ECR I-1271, paragraph 37).
40 It must therefore be held that in 1977, at the time when the discipline entered into force, its scope covered all types of synthetic fibres, including fibres intended for industrial applications.
0
2,846
23. First of all, it is settled case-law that the concept of " worker" , within the meaning of Article 48 of the Treaty, has a specific Community meaning and must not be interpreted narrowly (see, to that effect, inter alia, Case 66/85 Lawrie-Blum [1986] ECR 2121, paragraph 16, Case 197/86 Brown [1988] ECR 3205, paragraph 21, Case C-3/90 Bernini [1992] ECR I-1071, paragraph 14, and Case C-337/97 Meeusen [1999] ECR I-3289, paragraph 13).
51. Les dispositions du traité FUE ainsi que de l’accord EEE relatives à la libre prestation des services s’opposant à cette réglementation, il n’est pas nécessaire d’examiner séparément ladite réglementation à la lumière des articles 63 TUE et 40 de l’accord EEE, concernant la libre circulation des capitaux (voir, en ce sens, arrêts Commission/Belgique, C‑383/10, EU:C:2013:364, point 74, et Commission/Belgique, C‑296/12, EU:C:2014:24, point 51).
0
2,847
81. As regards judicial review of the conditions for implementing this principle, bearing in mind the wide discretion enjoyed by the European Union legislature in matters concerning the common agricultural policy, including fisheries, the legality of a measure adopted in that field can be affected only if the measure is manifestly inappropriate having regard to the objective which the competent institution is seeking to pursue (see, to that effect, Unitymark and North Sea Fishermen’s Organisation , paragraph 57 and the case-law cited).
34 In that respect, the requirement imposed on an undertaking established in one Member State which wishes, as a provider of a service, to carry on a skilled trade activity in another Member State to be entered on the latter's trades register constitutes a restriction within the meaning of Article 59 of the Treaty.
0
2,848
52. As regards the meaning of the ‘standstill’ clause set out in Article 41(1) of the Additional Protocol, it is also apparent from the case-law that neither that clause nor the provision containing it are, in themselves, capable of conferring upon a Turkish national a right of establishment or, as a corollary, a right of residence derived directly from Community provisions (see Savas , paragraphs 64 to 71, third indent, and Abatay and Others , paragraph 62). The same finding also applies as regards the first entry of a Turkish national into the territory of a Member State.
40. If the taking of shares does not in itself constitute an economic activity within the meaning of the Sixth Directive, the same must be true of activities consisting in the transfer of such shares (Case C-155/94 Wellcome Trust [1996] ECR I-3013, paragraph 33).
0
2,849
62. It is clear from the case-law of the Court that, under the second indent of Article 293 EC, the abolition of double taxation is one of the objectives of the European Community to be attained by the Member States. In the absence of unifying or harmonising measures at Community level for the elimination of double taxation, the Member States retain competence for determining the criteria for taxation on income and wealth with a view to eliminating double taxation by means, inter alia, of international agreements. In those circumstances, the Member States remain at liberty to determine the connecting factors for the allocation of fiscal jurisdiction by means of bilateral agreements (see Case C‑336/96 Gilly [1998] ECR I‑2793, paragraphs 24 and 30; Case C‑307/97 Saint-Gobain ZN [1999] ECR I‑6161, paragraph 57; Case C‑265/04 Bouanich [2006] ECR I‑923, paragraph 49; and also Denkavit Internationaal and Denkavit France , paragraph 43).
15. On 3 July 2001, the Commission opened a second formal investigation procedure pursuant to Article 88(2) EC, under reference C 44/2001, concerning in particular the bank loan.
0
2,850
70 With regard to whether the first ground of appeal is well founded, it must be borne in mind that the Court of Justice has held on many occasions that, although the EU rules in force until the end of 1999 do not lay down a time limit for the adoption of a decision on financial corrections by the Commission, since 2000 that has, however, been subject to compliance with a time limit laid down in EU law (see judgments of 4 September 2014, Spain v Commission, C‑192/13 P, EU:C:2014:2156, paragraphs 75 to 82; of 4 September 2014, Spain v Commission, C‑197/13 P, EU:C:2014:2157, paragraphs 75 to 82; of 22 October 2014, Spain v Commission, C‑429/13 P, EU:C:2014:2310, paragraph 29; of 4 December 2014, Spain v Commission, C‑513/13 P, not published, EU:C:2014:2412, paragraph 36; of 24 June 2015, Germany v Commission, C‑549/12 P and C‑54/13 P, EU:C:2015:412, paragraph 81, and of 24 June 2015, Spain v Commission, C‑263/13 P, EU:C:2015:415, paragraph 50).
60 Second, it should be observed that in order for a Community measure concerning the VAT system to be compatible with the principle of proportionality, the provisions which it embodies must be necessary for the attainment of the specific objective which it pursues and have the least possible effect on the objectives and principles of the Sixth Directive.
0
2,851
46. In the first place, it is settled case-law that on-call duty performed by a worker where he is required to be physically present on the employer’s premises must be regarded in its entirety as working time within the meaning of Directive 93/104, regardless of the work actually done by the person concerned during that on-call duty (see Simap , paragraph 52; Jaeger , paragraphs 71, 75 and 103; Pfeiffer and Others , paragraph 93; and the order in Case C‑241/99 CIG [2001] ECR I‑5139, paragraph 34).
69. As regards the argument that the overall amount of aid in question is small and that it is divided between a large number of farmers, each of whom receives a negligible sum in national or Community terms, it is settled case-law of the Court that the relatively small amount of aid or the relatively small size of the undertaking which receives it does not prima facie exclude the possibility that intra-Community trade may be affected or competition distorted (see inter alia Case 730/79 Philip Morris v Commission [1980] ECR 2671, paragraphs 11 and 12; Case C-142/87 Belgium v Commission (‘ Tubemeuse ’) [1990] ECR I-959, paragraph 43; Joined Cases C-278/92 to C-280/92 Spain v Commission [1994] ECR I-4103, paragraph 42; Case C-310/99 Italy v Commission [2002] ECR I-2289, paragraph 86, and Case C-113/00 Spain v Commission [2002] ECR I-7601, paragraph 30).
0
2,852
30. However, for an activity to be classified as economic, it is not necessary that it is carried out for profit (see to that effect, judgments in Smits and Peerbooms , C‑157/99, EU:C:2001:404, paragraphs 50 and 52, and Jundt, C‑281/06, EU:C:2007:815, paragraph 33).
60. It is only in cases where the Member State concerned provides the Commission with the necessary evidence that the onus is on the Commission to carry out a global assessment, taking into account – in addition to the evidence provided by that Member State – all other relevant evidence enabling it to determine whether the Member State took the measure in question in its capacity as shareholder or as a public authority (see, to that effect, Commission v EDF , paragraph 86).
0
2,853
33. Therefore, if the national legislation at issue falls under Article 49 EC, it will not be necessary for the Court to rule on the interpretation of Article 18 EC ( Stylianakis , paragraph 20, and ITC , paragraph 65).
39. Les principes d’égalité de traitement et de transparence signifient, notamment, que les soumissionnaires doivent se trouver sur un pied d’égalité aussi bien au moment où ils préparent leurs offres qu’au moment où celles-ci sont évaluées par le pouvoir adjudicateur (voir, notamment, arrêts du 18 octobre 2001, SIAC Construction, C‑19/00, Rec. p. I‑7725, point 34; du 16 décembre 2008, Michaniki, C‑213/07, Rec. p. I‑9999, point 45, et du 12 novembre 2009, Commission/Grèce, C‑199/07, Rec. p. I‑10669, point 37).
0
2,854
18 Accordingly, conditions imposed by national law must be regarded as indirectly discriminatory where, although applicable irrespective of nationality, they affect essentially migrant workers (see Case 41/84 Pinna v Caisse d' Allocations Familiales de la Savoie [1986] ECR 1, paragraph 24; Case 33/88 Allué and Another v Università degli Studi di Venezia [1989] ECR 1591, paragraph 12; and Le Manoir, paragraph 11) or the great majority of those affected are migrant workers (see Case C-279/89 Commission v United Kingdom [1992] ECR I-5785, paragraph 42, and Case C-272/92 Spotti v Freistaat Bayern [1993] ECR I-5185, paragraph 18), where they are indistinctly applicable but can more easily be satisfied by national workers than by migrant workers (see Commission v Luxembourg, paragraph 10, and Case C-349/87 Paraschi v Landesversicherungsanstalt Wuerttemberg [1991] ECR I-4501, paragraph 23) or where there is a risk that they may operate to the particular detriment of migrant workers (see Case C-175/88 Biehl v Administration des Contributions [1990] ECR I-1779, paragraph 14, and Case C-204/90 Bachmann v Belgium [1992] ECR I-249, paragraph 9).
51 The Court has held that Articles 6 and 7 of that regulation seek to achieve the general objective of a high level of protection of health (see, to that effect, judgment of 28 January 2010, Commission v France, C‑333/08, EU:C:2010:44, paragraph 103).
0
2,855
49. It must also be recalled that the flat-rate scheme for farmers is a scheme which derogates from and is an exception to the general scheme of the VAT Directive and must therefore be applied only to the extent necessary to achieve its objective. Further, in accordance with settled case-law of the Court, any derogation or exception to a general rule is to be interpreted strictly ( Harbs , paragraph 27, and Stadt Sundern , paragraph 27). Next, no provision is made in the VAT Directive for an exemption from VAT in respect of farming. On the contrary, as the Advocate General stated in points 46 to 48 of her Opinion, although no VAT is charged on the sales of flat-rate farmers, the flat-rate scheme for farmers was specifically not designed to be an exemption scheme, because such a scheme would not have made it possible to eliminate the burden of input VAT and therefore to safeguard the neutrality of the common system of VAT. It is clear moreover from Article 296(1) of that directive that farmers are as a general rule subject either to the normal arrangements, the special scheme for small enterprises, or the said flat-rate scheme.
35. An amendment to a public contract during its currency may be regarded as being material when it introduces conditions which, had they been part of the initial award procedure, would have allowed for the admission of tenderers other than those initially admitted or would have allowed for the acceptance of a tender other than the one initially accepted.
0
2,856
66 It is indeed settled case-law that an appeal must indicate precisely the contested elements of the judgment which the appellant seeks to have set aside and also the legal arguments specifically advanced in support of the appeal (see, inter alia, judgments of 4 July 2000, Bergadem and Goupil v Commission, C‑352/98 P, EU:C:2000:361, paragraph 34; of 6 March 2003, Interporc v Commission, C‑41/00 P, EU:C:2003:125, paragraph 15; and of 12 September 2006, Reynolds Tobacco and Others v Commission, C‑131/03 P, EU:C:2006:541, paragraph 49).
45. Ensuite, il y a lieu de rappeler que les concessions de services publics ne sont régies, au niveau de l’Union, par aucune réglementation. En l’absence de réglementation, c’est à la lumière du droit primaire et, plus particulièrement, des libertés fondamentales prévues par le traité FUE, que doit être examiné le droit applicable aux concessions de services (voir arrêt du 7 décembre 2000, Telaustria et Telefonadress, C‑324/98, Rec. p. I‑10745, point 60).
0
2,857
36. As regards whether the characteristics of the product imported by the applicant in the main proceedings, as described in the order for reference, correspond to all the characteristics of that tariff heading, it is necessary to point out that when the Court is requested to give a preliminary ruling on a matter of tariff classification, its task is to provide the national court with guidance on the criteria which will enable the latter to classify the products at issue correctly in the CN, rather than to effect that classification itself, in particular since the Court does not necessarily have available to it all the information which is essential in that regard. In any event, the national court is in a better position to do so (see, to that effect, Case C‑500/04 Proxxon EU:C:2006:111, paragraph 23, and Joined Cases C‑320/11, C‑330/11, C‑382/11 and C‑383/11 Digitalnet and Others EU:C:2012:745, paragraph 61).
35 Consequently, it must be held that, by precluding by regulation or administrative practice on the grounds of their nationality employed or self-employed workers from other Member States and the members of their families from being attributed large-family status for the purpose of the award of special benefits for such families and from being awarded family allowances, the Hellenic Republic has failed to fulfil its obligations under Articles 48 and 52 of the EC Treaty, Article 7 of Regulation No 1612/68, Article 7 of Regulation No 1251/70, Article 7 of Directive 75/34 and Article 3 of Regulation No 1408/71.
0
2,858
33 In order to assess whether that subsidiary decides independently upon its own conduct on the market or carries out, in all material respects, the instructions given to it by its parent company (see, to that effect, judgment of 11 July 2013 in Commission v Stichting Administratiekantoor Portielje, C‑440/11 P, EU:C:2013:514, paragraph 38 and the case-law cited), the EU judicature must take into consideration all relevant factors, which may vary from case to case and therefore cannot be set out in an exhaustive list (judgment of 26 September 2013 in The Dow Chemical Company v Commission, C‑179/12 P, not published, EU:C:2013:605, paragraph 54).
48 The next point to be made is that, without prejudice to the option which the first sentence of Article 4(3)(a) of the Sixth Directive confers upon Member States to define the words land on which they stand, the concept of supply ... of buildings or parts of buildings and the land on which they stand cannot be defined by reference to the national law applicable in the main proceedings, given the purpose of the Sixth Directive, which is aimed at determining the basis of VAT in a uniform manner according to Community rules. Such a concept, which contributes to determining the persons who may be regarded by Member States as taxable persons by virtue of Article 4(3)(a) of the directive, must therefore be interpreted in a uniform manner in all Member States.
0
2,859
40. In Case 215/83 Commission v Belgium [1985] ECR 1039, paragraphs 13 to 19, the Court held specifically that the Member State concerned had failed to fulfil its obligations because it did not provide workers with the protection envisaged by Directive 75/129 in all cases of collective redundancies which arose from closures of undertakings that were not the result of a judicial decision. From the date of that judgment at the latest, there was no longer any doubt as to the meaning of the exemption laid down in Article 1(2)(d) of Directive 75/129.
14 THE COMMISSION POINTS OUT THAT ALTHOUGH THOSE PROVISIONS , WHERE APPROPRIATE IN CONJUNCTION WITH THOSE OF COLLECTIVE LABOUR AGREEMENT NO 9 OF 9 MARCH 1972 , REQUIRE THE EMPLOYER , IN THE EVENT OF THE CLOSURE OF AN UNDERTAKING , TO PROVIDE CERTAIN INFORMATION TO THE WORKERS ' REPRESENTATIVES AND TO THE PUBLIC AUTHORITIES , THE SCOPE OF THAT OBLIGATION DOES NOT SATISFY ALL THE REQUIREMENTS OF THE DIRECTIVE , PARTICULARLY THOSE EMBODIED IN ARTICLES 3 AND 4 CONCERNING WHAT INFORMATION IS TO BE PROVIDED AND WITHIN WHAT PERIODS .
1
2,860
46. Moreover, such an interpretation guarantees the effectiveness of the rules against overlapping benefits — such as the rule laid down in Article 10(1)(a) of Regulation No 574/72 — which seek to ensure that the person entitled to benefits paid by several Member States receives a total amount of benefits which is equal to the amount of the most favourable benefit to which he is entitled under the legislation of a single Member State (see, to that effect, Case 98/80 Romano EU:C:1981:104, paragraph 24).
56. Such conduct may, in itself, constitute an independent form of abuse distinct from that of refusal to supply.
0
2,861
43. Under Article 13(2)(a) of Regulation No 1408/71, a person employed in the territory of one Member State is to be subject to the legislation of that State even if he resides in the territory of another Member State. The effect of determining that a given Member State’s legislation is the legislation applicable to a worker pursuant to that provision is that only the legislation of that Member State is applicable to him (see judgments in Ten Holder , 302/84, EU:C:1986:242, paragraph 23, and Bosmann , C‑352/06, EU:C:2008:290, paragraph 17).
43. Or, il résulte de l’article 38, paragraphe 1, sous c), du règlement de procédure de la Cour et de la jurisprudence y relative que toute requête introductive d’instance doit indiquer l’objet du litige et l’exposé sommaire des moyens, et que cette indication doit être suffisamment claire et précise pour permettre à la partie défenderesse de préparer sa défense et à la Cour d’exercer son contrôle. Il en découle que les éléments essentiels de fait et de droit sur lesquels un recours est fondé doivent ressortir d’une façon cohérente et compréhensible du texte de la requête elle-même et que les conclusions de cette dernière doivent être formulées de manière non équivoque afin d’éviter que la Cour ne statue ultra petita ou bien n’omette de statuer sur un grief (voir arrêts du 26 avril 2007, Commission/Finlande, C‑195/04, Rec. p. I‑3351, point 22 et jurisprudence citée, ainsi que du 21 février 2008, Commission/Italie, C‑412/04, Rec. p. I‑619, point 103).
0
2,862
28. Moreover, the receipt of a payment and the handling of that payment are intrinsically linked to any supply of services provided for consideration. It is inherent in such a supply that the provider should seek payment and make appropriate efforts to ensure that the customer can make effective payment in consideration for the service supplied. In principle, any method of payment for a supply of services involves the provider taking certain steps in the handling of the payment, even if the extent of those steps may vary from one method of payment to another. According to the description of the different payment methods given in the order for reference, even payment by Direct Debit requires, in order for payment actually to be made, that the payee should take a particular step, namely that it should use the mandate given to it and request the bank of the customer concerned to transfer the sum owing to it (see, to that effect, Case C‑175/09 AXA UK [2010] ECR I‑0000, paragraphs 9, 10 and 33).
68. By this question the referring court asks essentially whether Article 15(4) and (6) of Directive 2008/115 allow the person concerned not to be released immediately, even though the maximum period of detention provided for by that directive has expired, on the grounds that he is not in possession of valid documents, his conduct is aggressive, and he has no means of supporting himself and no accommodation or means supplied by the Member State for that purpose.
0
2,863
23. According to settled case-law of the Court, whenever the provisions of a directive appear, so far as their subject-matter is concerned, to be unconditional and sufficiently precise, they may be relied on before the national courts by individuals against the State where the latter has failed to implement the directive in domestic law by the end of the period prescribed or where it has failed to implement the directive correctly (see, inter alia, Joined Cases C-6/90 and C-9/90 Francovich and Others [1991] ECR I-5357, paragraph 11; Case C-62/00 Marks & Spencer [2002] ECR I-6325, paragraph 25; and Joined Cases C-397/01 to C‑403/01 Pfeiffer and Others [2004] ECR I-8835, paragraph 103).
11 As the Court has consistently held, a Member State which has not adopted the implementing measures required by a directive within the prescribed period may not, against individuals, plead its own failure to perform the obligations which the directive entails. Thus wherever the provisions of a directive appear, as far as their subject-matter is concerned, to be unconditional and sufficiently precise, those provisions may, in the absence of implementing measures adopted within the prescribed period, be relied upon as against any national provision which is incompatible with the directive or in so far as the provisions of the directive define rights which individuals are able to assert against the State (judgment in Case 8/81 Becker v Finanzamt Muenster-Innenstadt [1982] ECR 53).
1
2,864
93. The Court has already held that the requirement that members of the staff of a private security undertaking must obtain a fresh specific authorisation in the host Member State constitutes an unjustified restriction on that undertaking’s freedom to provide services within the meaning of Article 49 EC, in so far as it does not take account of the controls and verifications already carried out in the Member State of origin ( Commission v Portugal , paragraph 66; Commission v Netherlands , paragraph 30; and Case C‑514/03 Commission v Spain , paragraph 55).
66. The condition requiring employees of a private security operator to hold a professional certificate issued by the Portuguese authorities constitutes a restr iction within the meaning of Article 39 EC and 49 EC in so far as it does not take account of controls or verifications already carried out in the Member State of origin.
1
2,865
39. The courts of other Member States in principle retain jurisdiction, in the light of Article 5(3) of Regulation No 44/2001 and the principle of territoriality, to rule on the damage to copyright caused in their respective Member States, given that they are best placed, first, to ascertain whether the rights of copyright guaranteed by the Member State concerned have in fact been infringed and, secondly, to determine the nature of the damage caused (see Pinckney EU:C:2013:635, paragraph 46).
26 An analysis of those definitions shows that the scope of the term economic activities is very wide, and that the term is objective in character, in the sense that the activity is considered per se and without regard to its purpose or results (Commission v Netherlands, cited above, paragraph 8).
0
2,866
29. Freedom of establishment, which Article 43 EC grants to Community nationals and which includes the right to take up and pursue activities as self-employed persons and to set up and manage undertakings, under the conditions laid down for its own nationals by the law of the Member State where such establishment is effected, entails, in accordance with Article 48 EC, for companies or firms formed in accordance with the law of a Member State and having their registered office, central administration or principal place of business within the European Community, the right to exercise their activity in the Member State concerned through a subsidiary, a branch or an agency (see, in particular, Case C-307/97 Saint-Gobain ZN [1999] ECR I-6161, paragraph 35; Marks & Spencer , paragraph 30; Cadbury Schweppes and Cadbury Schweppes Overseas , paragraph 41; and Test Claimants in Class IV of the ACT Group Litigation , paragraph 42).
54 There is therefore nothing to prevent the E 101 certificate from producing retroactive effects, according to the circumstances.
0
2,867
32 The obligation to refer a question to the Court for a preliminary ruling under the third paragraph of Article 267 TFEU is based on cooperation, established with a view to ensuring the proper application and uniform interpretation of EU law in all the Member States, between national courts, in their capacity as courts responsible for the application of EU law, and the Court (see, to that effect, judgment of 9 September 2015, X and van Dijk, C‑72/14 and C‑197/14, EU:C:2015:564, paragraph 54).
57. Contrary to the submissions of the Spanish, Polish and Slovak Governments, the fact that recital 6 of Regulation No 1348/2000 mentions only the efficiency and rapidity of legal proceedings is not sufficient to remove from the scope of that regulation all documents which are unconnected to legal proceedings. That recital refers only to one of the corollaries of the main purpose of the regulation. The mention, in that recital, of extrajudicial documents in the context of legal proceedings must therefore be understood as meaning that the service of such a document may be required in the course of legal proceedings.
0
2,868
22 In order to answer that question, it is appropriate first of all to note that the source of the general principle prohibiting discrimination on grounds of age, as given concrete expression by Directive 2000/78, is to be found, as is clear from recitals 1 and 4 of the directive, in various international instruments and in the constitutional traditions common to the Member States (see judgments in Mangold, C‑144/04, EU:C:2005:709, paragraph 74, and Kücükdeveci, C‑555/07, EU:C:2010:21, paragraphs 20 and 21). It is also apparent from the Court’s case-law that that principle, now enshrined in Article 21 of the Charter of Fundamental Rights of the European Union, must be regarded as a general principle of EU law (see judgments in Mangold, C‑144/04, EU:C:2005:709, paragraph 75, and Kücükdeveci, C‑555/07, EU:C:2010:21, paragraph 21).
36. Similarly, according to settled case-law of the Court, literary and artistic works may be the subject of commercial exploitation, whether by way of public performance or of the reproduction and marketing of the recordings made of them (judgment in FDV , C‑61/97, EU:C:1998:422, paragraph 14 and the case-law cited).
0
2,869
6 It should be pointed out in that respect that, according to the consistent case-law of the Court (see, inter alia, Case 149/79 Commission v Belgium [1980] ECR 3881, paragraph 10; Case 149/79 Commission v Belgium [1982] ECR 1845, paragraph 7; Case 225/85 Commission v Italy [1987] ECR 2625, paragraph 9), employment in the public service for the purposes of Article 48(4), which is excluded from the ambit of Article 48(1) to (3), must be understood as meaning a series of posts which involve direct or indirect participation in the exercise of powers conferred by public law and duties designed to safeguard the general interests of the State or of other public authorities and which, because of that fact, presume on the part of those occupying them the existence of a special relationship of allegiance to the State and reciprocity of rights and duties which form the foundation of the bond of nationality. The only posts excluded are those which, having regard to the tasks and responsibilities involved, are apt to display the characteristics of the specific activities of the public service in the spheres described above.
10 THAT PROVISION REMOVES FROM THE AMBIT OF ARTICLE 48 ( 1 ) TO ( 3 ) A SERIES OF POSTS WHICH INVOLVE DIRECT OF INDIRECT PARTICIPATION IN THE EXERCISE OF POWERS CONFERRED BY PUBLIC LAW AND DUTIES DESIGNED TO SAFEGUARD THE GENERAL INTERESTS OF THE STATE OR OF OTHER PUBLIC AUTHORITIES . SUCH POSTS IN FACT PRESUME ON THE PART OF THOSE OCCUPYING THEM THE EXISTENCE OF A SPECIAL RELATIONSHIP OF ALLEGIANCE TO THE STATE AND RECIPROCITY OF RIGHTS AND DUTIES WHICH FORM THE FOUNDATION OF THE BOND OF NATIONALITY .
1
2,870
22. The second preliminary point to note is that, given the objectives of the Directive and in particular the fact that, as the second recital in the preamble to Directive 97/55 points out, comparative advertising helps to demonstrate objectively the merits of the various comparable products and thus stimulate competition between suppliers of goods and services to the consumer’s advantage, it is settled case-law that the conditions required of comparative advertising must be interpreted in the sense most favourable to it (Case C-112/99 Toshiba Europe [2001] ECR I‑7945, paragraphs 36 and 37, and Case C-44/01 Pippig Augenoptik [2003] ECR I‑3095, paragraph 42; see also Case C-59/05 Siemens [2006] ECR I-0000, paragraphs 22 to 24). Order in which the questions are to be examined
66. Similarly, although Article 8(2) of Directive 91/439 does not permit the Member State of normal residence to refuse to recognise a driving licence issued by another Member State just because the holder has earlier had a previous licence withdrawn in the Member State of normal residence, that provision does nevertheless allow that State, as recalled in paragraphs 58 and 59 above, subject to observance of the principle of territoriality of criminal and police laws, to restrict, suspend, withdraw or cancel the new licence if that is warranted, according to the law of the host Member State, by the holder’s conduct after the issue of the new licence.
0
2,871
58. In that regard, in accordance with the Court’s settled case-law, when the amount of the fine is determined, there cannot, by the application of different methods of calculation, be any discrimination between the undertakings which have participated in an agreement or a concerted practice contrary to Article 81(1) EC (see, to that effect, Case C-280/98 P Weig v Commission [2000] ECR I-9757, paragraphs 63 to 68, and Case C-291/98 P Sarrió v Commission [2000] ECR I-9991, paragraphs 97 to 100).
91. However, contrary to the General Court’s reasoning and the proposition put forward by the Government of Gibraltar and the United Kingdom, that case-law does not make the classification of a tax system as ‘selective’ conditional upon that system being designed in such a way that undertakings which might enjoy a selective advantage are, in general, liable to the same tax burden as other undertakings but benefit from derogating provisions, so that the selective advantage may be identified as being the difference between the normal tax burden and that borne by those former undertakings.
0
2,872
40 It follows from settled case-law that assistance granted for maintenance and education in order to pursue university studies evidenced by a professional qualification constitutes, for the migrant worker, a social advantage, within the meaning of Article 7(2) of Regulation No 1612/68 (judgments of 14 June 2012, Commission v Netherlands, C‑542/09, EU:C:2012:346, paragraph 34, and 20 June 2013, Giersch and Others, C‑20/12, EU:C:2013:411, paragraph 38), on which provision the child of the migrant worker may himself rely if, under national law, that assistance is granted directly to the student (see, to that effect, judgments of 26 February 1992, Bernini, C‑3/90, EU:C:1992:89, paragraph 26; 14 June 2012, Commission v Netherlands, C‑542/09, EU:C:2012:346, paragraph 48; and 20 June 2013, Giersch and Others, C‑20/12, EU:C:2013:411, paragraph 40).
30 In those circumstances, the application must be considered to be unfounded in so far as the Commission charges the Italian Republic with failing to require IRI to repay the aid to the Italian State. Failure to notify the measures implementing the decision
0
2,873
48. However, the precision and unconditional nature of Article 11(1) of Directive 92/85 is not affected by the reference to national legislation and national practice. Although that provision leaves to the Member States a certain degree of latitude when they adopt rules in order to implement it, that fact does not affect the precise and unconditional nature of that provision. The implementing rules cannot, by any means, apply to the content of the right enshrined by Article 11(1) and cannot thereby limit the existence or restrict the scope of that right (see, Parviainen , paragraph 55, and, as regards Article 10 of Directive 92/85, Case C‑438/99 Jiménez Melgar [2001] ECR I‑6915, paragraphs 33 and 34; see also, by analogy, Joined Cases C‑397/01 to C‑403/01 Pfeiffer and Others [2004] ECR I‑8835, paragraph 105, and Case C‑268/06 Impact [2008] ECR I‑2483, paragraph 63).
51. It must be recalled that the principle of equal treatment is a general principle of EU law, enshrined in Articles 20 and 21 of the Charter. According to settled case-law, that principle requires that comparable situations must not be treated differently and that different situations must not be treated in the same way unless such treatment is objectively justified (see, inter alia, Akzo Nobel Chemicals and Akcros Chemicals v Commission , C‑550/07 P, EU:C:2010:512, paragraphs 54 and 55 and the case-law cited).
0
2,874
36. As regards the obligation to make restitution for advantage improperly received by means of an irregular practice, the Court has already held that that obligation is not a penalty, but simply the consequence of a finding that the conditions required to obtain the advantage derived from the EU rules had not been observed, so that that advantage becomes an advantage wrongly received (see to that effect, judgments in Pometon , C‑158/08, EU:C:2009:349, paragraph 28 and the case-law cited and in Cruz & Companhia , EU:C:2014:2230, paragraph 45).
74. Contrary to the submissions of the Council and the Commission, it is unimportant that the pleas for annulment relied upon in the judicial proceedings relate to the statement of reasons for the act in question or to compliance with an applicant’s procedural rights. Annulment on such grounds of a decision freezing funds would be liable to give the applicant satisfaction in that it gives rise to serious doubts as to the way in which the body concerned exercised its powers in his regard.
0
2,875
28. It is true that the transport services listed in Article 2(1)(a) to (c) of Regulation No 3577/92 are described as having different departure and arrival ports. However, that list, which is introduced by the term ‘in particular’, is not e xhaustive and cannot have the effect of excluding from the scope of that regulation transport services having all the essential characteristics of maritime cabotage contained in the above-mentioned phrase ‘maritime transport services within a Member State’ (see, to that effect, Case C‑251/04 Commission v Greece EU:C:2007:5, paragraphs 28 and 32).
52. In a situation such as that in the main proceedings, the national court must therefore, applying Community law, order the aid recipient to pay interest in respect of the period of unlawfulness.
0
2,876
32 Where the various language versions differ, the scope of the provision in question cannot be determined on the basis of an interpretation which is exclusively textual, but must be interpreted by reference to the purpose and general scheme of the rules of which it forms part (judgment of 26 May 2016, Envirotec Denmark, C‑550/14, EU:C:2016:354, paragraph 28 and the case-law cited).
54. As is apparent from a reading of Article 3 in conjunction with Article 6 of that directive, the right mentioned in Article 1 of the directive concerns at least two separate rights.
0
2,877
63. At paragraph 29 of the judgment in Case C-69/10 Samba Diouf [2011] ECR I-7151, the Court has already stressed the fact that Member States enjoy, in a number of respects, a discretion with regard to the implementation of the provisions of Directive 2005/85 in the light of the particular features of national law.
9 Conversely, where the goods are not used for the taxable person' s economic activities within the meaning of Article 4 but are used by him for his private consumption, no right to deduct can arise.
0
2,878
28. Next, the intended use of a product may also constitute an objective criterion for classification if it is inherent to the product, and that inherent character must be capable of being assessed on the basis of the product’s objective characteristics and properties (see Case C‑183/06 RUMA [2007] ECR I-1559, paragraph 36, and Olicom , paragraph 18).
48 Third, the national court must check that, when they have returned to the Member State where their employer is established, the workers concerned are genuinely able to assert their entitlement to holiday pay from the fund, having regard, in particular, to the formalities to be observed, the language to be used and the procedure for payment.
0
2,879
62 Thirdly, that may further be so in the case of importers associated with exporters of the product in question, particularly where the export price has been calculated on the basis of those importers’ resale prices on the Union market and where the anti-dumping duty itself has been calculated on the basis of those resale prices (judgments in Neotype Techmashexport v Commission and Council, C‑305/86 and C‑160/87, EU:C:1990:295, paragraphs 19 and 20, and TMK Europe, C‑143/14, EU:C:2015:236, paragraph 21).
9. À cet égard, il convient de rappeler que, selon une jurisprudence constante, l’existence d’un manquement doit être appréciée en fonction de la situation de l’État membre telle qu’elle se présentait au terme du délai fixé dans l’avis motivé (voir, notamment, arrêt du 12 mars 2009, Commission/Grèce, C‑298/08, point 7 et jurisprudence citée).
0
2,880
45 Finally, as regards the Belgian Government's statement that, in addition to the inspector, three officers were responsible for controls in the Termonde customs office, this information was supplied by the Belgian authorities in the course of their application submitted on 3 July 1997 in Case C-242/97, that is, after 28 February 1997, the time-limit fixed by the Commission in its final Decision C(97)515 of 24 February 1997 for Member States to forward additional information for the clearance of accounts for 1994. The Belgian Government puts forward no exceptional circumstances to justify this delay. Since that information was supplied after the time-limit, it could not be taken into account (see Case C-197/90 Italy v Commission [1992] ECR I-1, paragraph 9; Case C-54/91 Germany v Commission [1993] ECR I-3399, paragraphs 13 to 15; Case C-41/94 Germany v Commission [1996] ECR I-4733, paragraph 23; Case 61/95 Greece v Commission [1998] ECR I-207, paragraph 45; Case 27/94 Netherlands v Commission [1998] ECR I-5581, paragraph 29, and Case 59/97 Italy v Commission, cited above, paragraph 37).
79. It follows that that provision does not appear, so far as its subject-matter is concerned, to be unconditional and sufficiently precise for individuals to be able to rely upon it before a national court.
0
2,881
22. On that point the Court has held, in relation to Commission Regulation No 1041/67/EEC of 21 December 1967 on detailed rules for the application of export refunds on products subject to a single price system (OJ, English Special Edition 1967, p. 323), that the requirement of ‘sound and fair marketable quality’ constitutes a general, objective condition for the grant of a refund, whatever the requirements as to category and quality laid down by the regulations fixing the amounts of refund for each product. A product which could not be marketed within the Community under normal conditions and under the description given in the claim for the grant of a refund would not meet these requ irements as to quality (see Case 12/73 Muras [1973] ECR 963, point 12).
12 THIS REQUIREMENT, CONTAINED IN ARTICLE 6 OF REGULATION NO 1041/67, CONSTITUTES A GENERAL, OBJECTIVE CONDITION FOR THE GRANT OF A REFUND, WHATEVER THE REQUIREMENTS AS TO CATEGORY AND QUALITY LAID DOWN BY THE REGULATIONS FIXING THE AMOUNTS OF REFUND FOR EACH PRODUCT . A PRODUCT WHICH COULD NOT BE MARKETED WITHIN THE COMMUNITY UNDER NORMAL CONDITIONS AND UNDER THE DESCRIPTION GIVEN IN THE CLAIM FOR THE GRANT OF A REFUND WOULD NOT MEET THESE REQUIREMENTS AS TO QUALITY . THE FACT THAT THE AMOUNT OF THE REFUND EXCEEDS THE PRICE IN FACT PAID BY THE EXPORTER ON THE HOME MARKET FOR THE PRODUCT EXPORTED IS AN INDICATION THAT DOUBTS SHOULD BE CAST ON THE QUALITY OF THE PRODUCT . ON THE SECOND PART OF THE THIRD QUESTION
1
2,882
60. According to settled case-law, the wording used in one language version of an EU provision cannot serve as the sole basis for the interpretation of that provision, or be made to override the other language versions in that regard. (see, in particular, Case C-187/07 Endendijk [2008] ECR I‑2115, paragraph 23; Case C-239/07 Sabatauskas and Others [2008] ECR I‑7523, paragraph 38). The various language versions of a text of EU law must be given a uniform interpretation and hence, in the case of divergence between the language versions, the provision in question must be interpreted by reference to the purpose and general scheme of the rules of which it forms a part (see, to that effect, Endendijk , cited above, at paragraph 24, and Case C‑340/08 M and Others [2010] ECR I-0000, paragraph 44).
38. It is settled case-law that the wording used in one language version of a Community provision cannot serve as the sole basis for the interpretation of that provision, or be made to override the other language versions in that regard. Such an approach would be incompatible with the requirement for uniform application of Community law (see Case C‑149/97 Institute of the Motor Industry [1998] ECR I‑7053, paragraph 16, and Case C‑187/07 Endendijk [2008] ECR I‑0000, paragraph 23).
1
2,883
33 In that regard, it must be stated that it follows from the case-law of the Court that, contrary to the Commission's submission, a declaration by the Court that a regulation which has impliedly revoked another is invalid entails, in principle, the right of the parties concerned to be placed in the same situation as if the revocation had not taken place (see, to this effect, Case 201/87 Cargill [1989] ECR 489, paragraph 21).
18. Those situations include those involving the exercise of the fundamental freedoms guaranteed by the Treaty and those involving the exercise of the right to move and reside within the territory of the Member States, as conferred by Article 18 EC ( Bidar , paragraph 33).
0
2,884
52. It is true that the obligation that the national court should refer to the content of the framework agreement when interpreting and applying the relevant rules of domestic law is limited by general principles of law, particularly those of legal certainty and non-retroactivity, and that obligation cannot serve as the basis for an interpretation of national law contra legem (see, by analogy, Adeneler and Others , paragraph 110).
15. That specific requirement in relation optional price supplements, within the meaning of the last sentence of Article 23(1) of Regulation No 1008/2008, is designed to prevent a customer of air services from being induced, during the process of booking a flight, to purchase services additional to the flight proper which are not unavoidable and necessary for the purposes of that flight, unless he chooses expressly to purchase those additional services and to pay the corresponding price supplement.
0
2,885
43. In that regard, the Court has acknowledged, first, that the objective of maintaining a balanced medical and hospital service open to all may fall within the derogations on grounds of public health provided for in Article 46 EC, in so far as such an objective contributes to the attainment of a high level of health protection ( Kohll , paragraph 50; Müller‑Fauré and van Riet , paragraphs 67 and 71, and Watts , paragraph 104), and, secondly, that it cannot be excluded that the risk of seriously undermining the financial balance of the social security system may constitute an overriding reason in the general interest capable of justifying an obstacle to the principle of freedom to provide services ( Kohll , paragraph 41; Müller‑Fauré and van Riet , paragraph 73; Watts , paragraph 103, and Elchinov , paragraph 42).
24. The fourth criterion, in contrast to the analysis by the French Government, refers not only to deterioration of the quality of the water which produces harmful effects for ecosystems but also deterioration of the colour, appearance, taste or odour of the water or any other change which prevents or limits water uses such as tourism, fishing, fish farming, clamming and shellfish farming, abstraction of drinking water or cooling of industrial installations.
0
2,886
29. The Court has consistently held that when national courts apply domestic law they are bound to interpret it, so far as possible, in the light of the wording and the purpose of the relevant directive in order to achieve the result sought by the directive and consequently to comply with the third paragraph of Article 288 TFEU. That obligation to interpret national law in a manner consistent with European Union law is inherent in the system of the Treaty on the Functioning of the European Union, since it permits national courts, for matters within their jurisdiction, to ensure the full effectiveness of European Union law when they determine the disputes before them (see, inter alia, Joined Cases C‑397/01 to C‑403/01 Pfeiffer and Others [2004] ECR I‑8835, paragraph 114, and Dominguez , paragraph 24).
29 In this connection, it must be observed first of all that the nature reserve does not cover the whole of the marshes, since an area of 40 000 square metres is excluded. Yet that land is of particular importance for aquatic birds in danger of extinction within the meaning of Article 4(1)(a) of the directive, since a steady reduction in the space available for nesting has been observed in the other marshland areas close to the coast.
0
2,887
9 Obstacles to imports between Member States resulting from indirect taxation are covered by Article 99 of the Treaty, which in the version in force prior to the Single European Act imposed on the Commission the duty to consider how the legislation of the Member States in this area could be harmonized in the interest of the common market, in conjunction with Article 100 on the approximation of laws (see the judgment in Case 13/77 SA G.B.-Inno-B.M. [1977] ECR 2115, paragraph 50).
68. The jobseeker’s allowance introduced by the 1995 Act is a social security benefit which replaced unemployment benefit and income support, and requires in particular the claimant to be available for and actively seeking employment and not to have income exceeding the applicable amount or capital exceeding a specified amount.
0
2,888
33 It follows from settled case-law that although, as EU law stands at present, the rules governing the way in which a person’s surname is entered on certificates of civil status are matters coming within the competence of the Member States, the latter must nonetheless, when exercising that competence, comply with EU law and, in particular, with the FEU Treaty provisions on the freedom of every citizen of the Union to move and reside in the territory of the Member States (judgments of 2 October 2003, Garcia Avello, C‑148/02, EU:C:2003:539, paragraph 25; of 14 October 2008, Grunkin and Paul, C‑353/06, EU:C:2008:559, paragraph 16; of 22 December 2010, Sayn-Wittgenstein, C‑208/09, EU:C:2010:806, paragraphs 38 and 39; of 12 May 2011, Runevič-Vardyn and Wardyn, C‑391/09, EU:C:2011:291, paragraph 63; and of 2 June 2016, Bogendorff von Wolffersdorff, C‑438/14, EU:C:2016:401, paragraph 32).
69. It must be borne in mind, however, that since the objective of Article 455(1) of the implementing regulation is to ensure diligent uniform application of the provisions relating to the recovery of customs debts in order to secure rapid availability of the Communities’ own resources (see, by analogy, inter alia Case C-460/01 Commission v Netherlands [2005] ECR I-2613, paragraphs 60, 63, 69 and 70), the notification of the offence or the irregularity must, in any event, be lodged as quickly as possible, namely as soon as the customs authorities are aware of that offence or irregularity, such as in this case where they were aware in at least 31 cases, well before expiry of the maximum periods of one year and, in the case of fraud, two years, as referred to in Article 11(1) of the TIR Convention.
0
2,889
19. It is apparent from the Court’s case-law that freedom of establishment is hindered if, under a Member State’s legislation, a resident company having a subsidiary or a permanent establishment in another Member State or in another State that is party to the EEA Agreement suffers a disadvantageous difference in treatment for tax purposes compared with a resident company having a permanent establishment or a subsidiary in the first Member State (see to this effect, in particular, the judgments in Papillon , C‑418/07, EU:C:2008:659, paragraphs 16 to 22, and Argenta Spaarbank , C‑350/11, EU:C:2013:447, paragraphs 20 to 34).
32. Second, the appeal relates only to the judgment under appeal and it is only if that judgment were set aside that the Court of Justice could, in accordance with the first paragraph of Article 54 of the ECSC Statute of the Court of Justice, deliver judgment itself in the case (see, to that effect, Hüls , cited above, paragraph 92).
0
2,890
16 It should, moreover, be emphasised that, although insuperable difficulties may prevent a Member State from complying with its obligations under Community law (see Case 101/84 Commission v Italy [1985] ECR 2629, paragraph 16), mere apprehension of such difficulties cannot justify a failure by a Member State to apply Community law correctly (see Case C-52/95 Commission v France [1995] ECR I-4443, paragraph 38, and Case C-265/95 Commission v France [1997] ECR I-0000, paragraph 55).
31 Accordingly, providing access to roads on payment of a toll constitutes a supply of services for consideration within the meaning of Article 2(1) of the Sixth Directive.
0
2,891
55. The as-efficient-competitor test has been specifically applied by the Court to low-pricing practices in the form of selective prices or predatory prices (see, in respect of selective prices, judgment in Post Danmark , C‑209/10, EU:C:2012:172, paragraphs 28 to 35, and in respect of predatory prices, judgments in AKZO v Commission , C‑62/86, EU:C:1991:286, paragraphs 70 to 73, and France Télécom v Commission , C‑202/07 P, EU:C:2009:214, paragraphs 107 and 108), and margin squeeze (judgment in TeliaSonera Sverige , C‑52/09, EU:C:2011:83, paragraphs 40 to 46).
37. It is therefore necessary to answer the questions referred solely in the light of Articles 43 EC and 48 EC. It is appropriate to consider those questions together. Whether there is a restriction on the freedom of establishment
0
2,892
39 It is also to be remembered that the Court has held that the programmes to be established under Article 7 of the Directive must be specific and that the objective of reducing pollution by general purification programmes does not necessarily correspond to the more specific objective of the Directive (Case C-298/95 Commission v Germany [1996] ECR I-6747, paragraphs 22 and 26, Joined Cases C-232/95 and C-233/95 Commission v Greece [1998] ECR I-3343, paragraph 35, and Case C-207/97 Commission v Belgium [1999] ECR I-275, paragraph 39).
32. Taxes, duties and charges must in any event be regarded as being such measures if they exhibit the essential characteristics of VAT, even if they are not identical to VAT in all points (see, inter alia, Fricarnes , paragraph 37).
0
2,893
19. Thus, the requisite arrangements for implementation and application of the requirements of Directive 93/104, codified by Directive 2003/88, may display certain divergences as regards the conditions for exercising the right to paid annual leave, but that directive does not allow Member States to exclude the very existence of a right expressly granted to all workers ( BECTU , paragraph 55, and Schultz-Hoff and Others , paragraph 47).
34. However, that case-law, concerning restrictions on the exercise of the freedoms of movement within the European Union, cannot be transposed in its entirety to the freedoms guaranteed by the EEA Agreement since the exercise of the latter take place in a different legal context (see, to that effect, A , paragraph 60, and Établissements Rimbaud , paragraph 40).
0
2,894
27. Moreover, it is settled case-law that when it is established that an undertaking has participated in anti-competitive meetings between competing undertakings, it is for that undertaking to put forward evidence to establish that its participation in those meeting was without any anti-competitive intention by demonstrating that it had indicated to its competitors that it was participating in those meetings in a spirit that was different from theirs. If an undertaking’s participation in such a meeting is not to be regarded as tacit approval of an unlawful initiative or as subscribing to what is decided there, the undertaking must publicly distance itself from that initiative in such a way that the other participants will think that it is putting an end to its participation, or it must report the initiative to the administrative authorities (judgment of 3 May 2012 in Case C-290/11 P Comap v Commission , not published in the ECR, paragraphs 74 and 75 and the case-law cited).
17 THE RIGHT TO PROPERTY IS GUARANTEED IN THE COMMUNITY LEGAL ORDER IN ACCORDANCE WITH THE IDEAS COMMON TO THE CONSTITUTIONS OF THE MEMBER STATES , WHICH ARE ALSO REFLECTED IN THE FIRST PROTOCOL TO THE EUROPEAN CONVENTION FOR THE PROTECTION OF HUMAN RIGHTS .
0
2,895
31 For the purposes of the present appeal, it should be borne in mind that, for a national measure to be categorised as State aid within the meaning of Article 107(1) TFEU, there must, first, be an intervention by the State or through State resources; second, the intervention must be liable to affect trade between Member States; third, it must confer a selective advantage on the recipient and, fourth, it must distort or threaten to distort competition (see judgment of 2 September 2010 in Commission v Deutsche Post, C‑399/08 P, EU:C:2010:481, paragraph 39 and the case-law cited).
40. Inheritances appear under heading XI of Annex I to Directive 88/361, entitled ‘Personal capital movements’. As the Advocate General pointed out in point 53 of his Opinion, that heading mentions, particularly, operations by which the whole or part of a person’s property is transferred during his lifetime, or after his death.
0
2,896
20 According to settled case-law, the procedure provided for in Article 267 TFEU is a means of cooperation between the Court of Justice and national courts. It follows that it is for the national courts alone which are seised of the case and are responsible for the judgment to be delivered to determine, in view of the special features of each case, both the need for a preliminary ruling in order to enable them to give their judgment and the relevance of the questions which they put to the Court (see, inter alia, judgments of 17 July 1997, Leur-Bloem, C‑28/95, EU:C:1997:369 paragraph 24, and of 7 July 2011, Agafiţei and Others, C‑310/10, EU:C:2011:467, paragraph 25).
5 The Belle Report of the Commission (Document No VI/216/93 of 1 June 1993) lays down the guidelines to be followed when financial corrections must be applied against a Member State.
0
2,897
39. Just like other expressions which define taxable transactions for the purposes of the Sixth Directive (see, in particular, Joined Cases C‑354/03, C‑355/03 and C‑484/03 Optigen and Others [2006] ECR I‑483, paragraph 44, and Joined Cases C‑439/04 and C‑440/04 Kittel and Recolta Recycling [2006] ECR I‑6161, paragraph 41), the meanings of ‘intra-Community supply’ and ‘intra-Community acquisition’ are objective in nature and apply without regard to the purpose or results of the transactions concerned ( Teleos and Others , paragraph 38).
40. In that connection, it must be stated from the outset that the issue as to whether the conditions under which a right protected in the Member State in which the court seised is situated may be regarded as having been infringed and whether that infringement may be attributed to the defendant falls within the scope of the examination of the substance of the action by the court having jurisdiction (see, to that effect, Wintersteiger , paragraph 26).
0
2,898
54 The provisions of Section 1 of Chapter II of Decision No 1/80 thus constitute a further stage in securing freedom of movement for workers on the basis of Articles 48 and 49 of the EC Treaty (now, after amendment, Articles 39 EC and 40 EC) and Article 50 of the EC Treaty (now Article 41 EC) (Bozkurt, cited above, paragraphs 14 and 19, Tetik, cited above, paragraph 20, and Case C-210/97 Akman v Oberkreisdirektor des Rheinisch-Bergischen-Kreises [1998] ECR I-7519, paragraph 20).
54 There is therefore nothing to prevent the E 101 certificate from producing retroactive effects, according to the circumstances.
0
2,899
58. According to the case-law of the Court of Justice, although Article 23(2) of Regulation No 1/2003 leaves the Commission a discretion, it nevertheless limits the exercise of that discretion by establishing objective criteria to which the Commission must adhere. Thus, first, the amount of the fine that may be imposed on an undertaking is subject to a quantifiable and absolute ceiling, so that the maximum amount of the fine that can be imposed on a given undertaking can be determined in advance. Second, the exercise of that discretion is also limited by rules of conduct which the Commission imposed on itself in the 2002 Leniency Notice and the 1998 Guidelines. Furthermore, the Commission’s well-known and accessible administrative practice is subject to unlimited review by the European Union judicature, whose settled case-law has enabled the concepts that Article 23(2) might contain to be defined. A prudent trader, if need be by taking legal advice, can thus foresee in a sufficiently precise manner the method of calculation and order of magnitude of the fines which he incurs for a given line of conduct, and the fact that that trader cannot know in advance precisely the level of the fines which the Commission will impose in each individual case cannot constitute a breach of the principle that penalties must have a proper legal basis (see also, to this effect, the judgment of 22 May 2008 in Case C‑266/06 P Evonik Degussa v Commission and Council , paragraphs 50 to 55).
40. It is admittedly true that, in paragraph 46 of its judgment in Trojani , the Court held in essence that, provided that a Union citizen is in possession of a permit for residence in a Member State, he may rely on Article 18 TFEU in order to be granted a social security benefit under the same conditions as nationals of that Member State.
0