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3,200 | 20 Admittedly, in Case C-275/92 Schindler [1994] ECR I-1039, paragraph 61, concerning freedom to provide services, the Court held that the special features of lotteries justify allowing national authorities a sufficient degree of latitude to determine what is required to protect the players and, more generally, in the light of the specific social and cultural features of each Member State, to maintain order in society, as regards the manner in which lotteries are operated, the size of the stakes and the allocation of the profits they yield. The Court therefore considered that it was for the national authorities to assess not only whether it is necessary to restrict the activities of lotteries but also whether they should be prohibited, provided that those restrictions are not discriminatory. | 50 Moreover, in the case of derogating rules, it is necessarily presupposed that the aid referred to is at the outset incompatible with the common market (see, to that effect, Belgium v Commission, cited above, paragraph 33). | 0 |
3,201 | 37. Furthermore, in the judgments in Bosman and Deutscher Handballbund , the Court held that a rule such as that in issue in the main proceedings related to working conditions ( Deutscher Handballbund , paragraphs 44 to 46). The fact that Article 23(1) of the Communities-Russia Partnership Agreement applies only in regard to working conditions, remuneration or dismissal, and thus does not extend to rules concerning access to employment, is accordingly irrelevant. | 204. In addition, the Court held in paragraph 96 of its judgment in Metallgesellschaft and Others , that, where a resident company or its parent have suffered a financial loss from which the authorities of a Member State have benefited as the result of a payment of advance corporation tax, levied on the resident company in respect of dividends paid to its non-resident parent but which would not have been levied on a resident company which had paid dividends to a parent company which was also resident in that Member State, the Treaty provisions on freedom of movement require that resident subsidiaries and their non‑resident parent companies should have an effective legal remedy in order to obtain reimbursement or reparation of the loss which they have sustained. | 0 |
3,202 | 95. It is clear from the foregoing considerations that the expression "financial interests of the Community" in Article 280 EC is not restricted exclusively to the budget of the European Community in the strict sense but also covers the resources and expenditure of the ECB (see, by analogy, in relation to the applicability to the European Investment Bank of Article 179 of the EC Treaty (now Article 236 EC), Case 110/75 Mills v EIB [1976] ECR 955, paragraph 14). | 61. Thirdly, as regards more specifically the choices to be made when drawing up the national support schemes for cogeneration and electricity production from renewable energy sources which Directives 2004/8 and 2001/77 aim to promote, it is clear from those directives that the Member States retain a broad margin of discretion in that respect. | 0 |
3,203 | 30. The Court has already held that it is apparent from the wording of Article 56 TFEU and Article 63 TFEU, and the position which they occupy in two different chapters of Title IV of the Treaty, that, although closely linked, those provisions were designed to regulate different situations and they each have their own field of application (see, to this effect, judgment in Fidium Finanz , C‑452/04, EU:C:2006:631, paragraph 28). | 67. However, the fact that a worker resident in Denmark, who uses a company car of an employer established in another Member State, is employed in work in that State which is not his principal employment cannot form the basis for a general presumption of abuse. | 0 |
3,204 | 17. First of all, it must be noted, in the light of the concept of ‘sport’ contained in the national law, that it is the Court’s settled case-law that the exemptions referred to in that article constitute independent concepts of European Union law whose purpose is to avoid divergences in the application of the VAT system as between one Member State and another (see, in particular, Case C-349/96 CPP [1999] ECR I-973, paragraph 15; Case C-434/05 Horizon College [2007] ECR I-4793, paragraph 15; and Case C-253/07 Canterbury Hockey Club and Canterbury Ladies Hockey Club [2008] ECR I-7821, paragraph 16). | 48. Such a danger does in fact exist if group relief is extended to the losses of non-resident subsidiaries. It is avoided by a rule which precludes relief in respect of those losses. | 0 |
3,205 | 49
Secondly, it is appropriate to note that Article 5(1) of Directive 2001/82 requires no veterinary medicinal product to be placed on the market of a Member State unless an MA has been issued by the competent authorities of that Member State in accordance with that directive. Such a requirement applies even where the medicinal product concerned is already covered by an MA issued by the competent authority of another Member State, given that Directive 2001/82 requires prior authorisation to be obtained from the competent authority of each Member State in which such a medicinal product is placed on the market and used. That obligation placed on the importer of a veterinary medicinal product to obtain, prior to the placing on the market of that medicinal product in a Member State, an MA issued in accordance with Directive 2001/82 cannot, in principle, constitute a restriction on trade between the Member States prohibited by Article 34 TFEU. The same is true of the other obligations and prohibitions provided for in Directive 2001/82, such as the prohibition, laid down in Article 9 of that directive, on administering a medicinal product to animals, when its placing on the market has not first been authorised, excluding exceptions provided for in the Member State of import (see, by analogy with plant protection products, judgment of 8 November 2007, Escalier and Bonnarel, C‑260/06 and C‑261/06, EU:C:2007:659, paragraphs 24 and 26 and the case-law cited). | 13 Pulp producers commonly concluded with their customers long-term supply contracts which could last for up to five years. Under such contracts, the producer guaranteed his customers the possibility of purchasing each quarter a minimum quantity of pulp at a price which was not to exceed the price announced by him at the beginning of the quarter. The customer was free to purchase more or less than the quantity reserved for him and could negotiate reductions in the announced price. | 0 |
3,206 | 77. Nevertheless, the Court has also held that, in exceptional circumstances, it can examine the conditions in which the case was referred to it by the national court, in order to assess whether it has jurisdiction. The Court may refuse to rule on a question referred for a preliminary ruling by a national court only where it is quite obvious that the interpretation of European Union law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see, inter alia, Bosman , paragraph 61, and Varec , paragraph 24 and case‑law cited). | 31. However, both revenue from capital of Austrian origin and such revenue originating in another Member State are capable of being the subject of double taxation. In both cases, the revenue is, in principle, subject first to corporation tax and then, to the extent to which it is distributed in the form of dividends, to income tax. | 0 |
3,207 | 62. Furthermore, the Court has subsequently recognised, in Asemfo (paragraphs 56 to 61), that in certain circumstances the condition relating to the control exercised by the public contracting authority could be satisfied where such an authority held only 0.25% of the capital in a public undertaking ( Coditel Brabant , paragraph 53). | 63. It follows that, where a request based on Regulation No 1049/2001 seeks to obtain access to documents including personal data, the provisions of Regulation No 45/2001 become applicable in their entirety, including Articles 8 and 18 thereof. | 0 |
3,208 | 55. It is settled case-law that in proceedings under Article 226 EC for failure to fulfil an obligation, it is incumbent upon the Commission to prove the allegation that the obligation has not been fulfilled and to place before the Court the information needed to enable it to determine whether the obligation has not been fulfilled (see, in particular, Case C-159/94 Commission v France [1997] ECR I-5815, paragraph 102 and Case C-263/99 Commission v Italy [2001] ECR I-4195, paragraph 27). | 68. Thus, as the Advocate General has observed in point 89 of his Opinion, the pay which the worker receives during the holidays is intrinsically linked to that which he receives in return for his services. | 0 |
3,209 | 24. Such treatment is permissible only if it pursues a legitimate objective compatible with the Treaty or is justified by overriding reasons in the public interest. It is further necessary, in such a case, that its application be appropriate to ensuring the attainment of the objective thus pursued and not go beyond what is necessary to attain it (see, in particular, Case C-446/03 Marks & Spencer [2005] ECR I‑10837, paragraph 35; Case C-196/04 Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I-7995, paragraph 47; and Case C-347/04 Rewe Zentralfinanz [2007] ECR I-0000, paragraph 37). | 24 IT FOLLOWS FROM THE FOREGOING THAT BL ' S CONDUCT CAN ONLY BE CONSTRUED AS THE MANIFESTATION OF A DELIBERATE INTENTION ON ITS PART TO CREATE BARRIERS TO RE-IMPORTATIONS WHICH COME INTO COMPETITION WITH ITS APPROVED DISTRIBUTORS . THAT CONDUCT MUST THEREFORE BE REGARDED AS AN ABUSE OF A DOMINANT POSITION .
( C ) THE EXCESSIVE NATURE OF THE FEES | 0 |
3,210 | 38. In that regard, it must be observed that the public interest in the protection of recipients of the services in question against harm which they could suffer as a result of services provided by persons without the necessary professional or personal qualifications can justify a restriction on the freedom of establishment and on the freedom to provide services (see, to that effect, Case C-76/90 Säger [1991] ECR I-4221, paragraphs 15 to 17). | 41. It is also clear from the case-law that it is the documents referred to in Article 3(5) of Regulation No 3665/87, namely, the export declaration or any other document used during export, which are capable of forming the legal basis of a refund and triggering the system of checks of the request for refund which may lead to the application of a sanction in accordance with Article 11(1) (see, to that effect, Case C-385/03 Käserei Champignon Hofmeister , cited above, paragraphs 23, 29 and 36). | 0 |
3,211 | 72
As regards restrictive measures, without going so far as to require a detailed response to the comments made by the person concerned, the obligation to state reasons laid down in Article 296 TFEU entails in all circumstances, not least when the reasons stated for the EU measure represent reasons stated by an international body, that that statement of reasons identifies the individual, specific and concrete reasons why the competent authorities consider that the person concerned must be subject to restrictive measures. The Courts of the European Union must, therefore, in particular determine whether the reasons relied on are sufficiently detailed and specific (see, to that effect, judgments in Commission and Others v Kadi, C‑584/10 P, C‑593/10 P and C‑595/10 P, EU:C:2013:518, paragraphs 116 and 118, and Council v Bank Mellat, C‑176/13 P, EU:C:2016:96, paragraph 76). | 96. Tout d’abord, s’agissant de la prétendue dénaturation de la réponse de Cetarsa à la communication des griefs prétendument commise par le Tribunal, il y a lieu de rappeler que, lorsqu’il allègue une dénaturation d’éléments de preuve par le Tribunal, un requérant doit, en application des articles 256 TFUE, 58, premier alinéa, du statut de la Cour et 112, paragraphe 1, premier alinéa, sous c), du règlement de procédure de cette dernière, indiquer de façon précise les éléments qui auraient été dénaturés par celui-ci et démontrer les erreurs d’analyse qui, dans son appréciation, auraient conduit le Tribunal à cette dénaturation (arrêt du 17 juin 2010, Lafarge/Commission, C‑413/08 P, Rec. p. I‑5361, point 16 et jurisprudence citée). | 0 |
3,212 | 9 In its judgment of 13 May 1986 in Case 170/84 Bilka-Kaufhaus GmbH v Hartz [1986] ECR 1607, the Court has already held that if a pension scheme, although adopted in accordance with the provisions laid down by national legislation, is based on an agreement with the employees or their representatives and if the public authorities are not involved in its funding, such a scheme does not constitute a social security scheme governed directly by statute and thus falls outside the scope of Article 119, and that benefits paid to employees under the scheme constitute consideration received by the employees from the employer in respect of their employment, as referred to in the second paragraph of Article 119 (paragraphs 20 and 22). | 70. HE’s claim for deduction of all the VAT attributable to the office must, in those circumstances, be regarded as in conformity with the deduction system, which is meant to relieve the trader entirely of the burden of the VAT payable or paid in the course of all his economic activities. The common system of VAT thus ensures neutrality of taxation of all economic activities, whatever their purpose or results, provided that they are themselves subject in principle to VAT (see, inter alia, Zita Modes , cited above, paragraph 38). | 0 |
3,213 | 33. It must be borne in mind that the content of the Explanatory Notes to the CN, which do not take the place of those of the HS but should be regarded as complementary to them, and consulted jointly with them, must be consistent with the provisions of the CN and may not alter their scope (Joined Cases C-288/09 and C-289/09 British Sky Broadcasting Group and Pace [2011] ECR I-2851, paragraph 64). | 35 In its judgment of 10 February 1983 referred to above, the Court deduced from this rule, first, a duty incumbent on the Parliament, in exercising its power to determine its own internal organization, to have regard to the powers of the governments of the Member States to establish the seat of the institutions and to the decisions taken provisionally in the mean time, and secondly, the duty of the Member States, in taking these decisions, to respect the aforesaid power of the Parliament and to ensure that such decisions did not stand in the way of the proper functioning of that institution . | 0 |
3,214 | 51. Within the framework of those powers, the limits of which must be determined by reference amongst other things to the essential general aims of the legislation in question, the Commission is authorised to adopt all the measures which are necessary or appropriate for the implementation of the basic legislation, provided that they are not contrary to it (see, to that effect, Case C-478/93 Netherlands v Commission [1995] ECR I-3081, paragraphs 30 and 31, and Case C‑159/96 Portugal v Commission [1998] ECR I-7379, paragraphs 40 and 41). | 28. If the information disseminated on Mr Damgaard’s website, which is at issue in the main proceedings, were to be found to constitute ‘advertising’ for the purposes of Directive 2001/83, his conviction could be considered reasonable and proportionate, in the light of the legitimate aim pursued, namely the protection of public health. | 0 |
3,215 | 60. First, as regards the balanced allocation between Member States of the power to tax, it should be recalled that such a justification may be accepted, in particular, where the system in question is designed to prevent conduct capable of jeopardising the right of a Member State to exercise its tax jurisdiction in relation to activities carried out in its territory (see, inter alia, Marks & Spencer , paragraph 46; Case C‑347/04 Rewe Zentralfinanz [2007] ECR I‑2647, paragraph 42; Oy AA , paragraph 54; and Aberdeen Property Fininvest Alpha , paragraph 66). | 23 AS THE DEFENDANT IN THE MAIN PROCEEDINGS AND THE COMMISSION HAVE RIGHTLY CONTENDED , THE ADOPTION OF A MEASURE BY A PUBLIC AUTHORITY MAKING AN AGREEMENT BINDING ON ALL THE TRADERS CONCERNED , EVEN IF THEY WERE NOT PARTIES TO THE AGREEMENT , CANNOT REMOVE THE AGREEMENT FROM THE SCOPE OF ARTICLE 85 ( 1 ).
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3,216 | 42 However, in the case of a tax advantage which is not available to a non-resident, a difference in treatment as between the two categories of taxpayer may constitute discrimination within the meaning of the Treaty where there is no objective difference between the situations of the two such as to justify different treatment in that regard (Schumacker, paragraphs 36, 37 and 38). | 48. In order to answer those questions, it must, first of all, be recalled that preventing possible tax evasion, avoidance and abuse is an objective which is recognised and encouraged by the directive (see, inter alia, Joined Cases C-487/01 and C-7/02 Gemeente Leusden and Holin Groep [2004] ECR I-5337, paragraph 76, and Halifax and Others , paragraph 71). | 0 |
3,217 | 34. Further, the question whether there is an infringement of the rights of the defence must be examined in relation to the specific circumstances of each particular case (see, to that effect, Case C‑110/10 P Solvay v Commission [2011] ECR I‑10439, paragraph 63), including the nature of the act at issue, the context of its adoption and the legal rules governing the matter in question ( Commission v Kadi , paragraph 102 and the case-law cited). | 28. En premier lieu, il convient, d’emblée, de rappeler que, selon une jurisprudence constante de la Cour, il résulte des articles 256 TFUE et 58, premier alinéa, du statut de la Cour de justice de l’Union européenne que le Tribunal est seul compétent, d’une part, pour constater les faits, sauf dans le cas où l’inexactitude matérielle de ses constatations résulterait des pièces du dossier qui lui ont été soumises, et, d’autre part, pour apprécier ces faits. Lorsque le Tribunal a constaté ou apprécié les faits, la Cour est compétente pour exercer, en vertu de l’article 256 TFUE, un contrôle sur la qualification juridique de ces faits et les conséquences de droit qui en ont été tirées par le Tribunal (arrêts du 22 décembre 2008, British Aggregates/Commission, C-487/06 P, Rec. p. I-10515, point 96, ainsi que du 27 octobre 2011, Autriche/Scheucher‑Fleisch e.a., C-47/10 P, non encore publié au Recueil, point 57). | 0 |
3,218 | 28. Second, under the copyright directive, an exclusive right is conferred on authors to authorise or prohibit any form of distribution to the public by sale or otherwise of the original of their works or copies thereof. Distribution to the public is characterised by a series of acts going, at the very least, from the conclusion of a contract of sale to the performance thereof by delivery to a member of the public. A trader in such circumstances bears responsibility for any act carried out by him or on his behalf giving rise to a ‘distribution to the public’ in a Member State where the goods distributed are protected by copyright (see, to that effect, Donner , paragraphs 26 and 27). | 19 On that point, it should first be noted that, when the Association Council adopted the social provisions in Decision No 1/80, its aim was to go one stage further, guided by Articles 48, 49 and 50 of the Treaty, towards securing freedom of movement for workers. | 0 |
3,219 | 32 However, since Article 2(4) constitutes a derogation from an individual right laid down by the Directive, such a national measure specifically favouring female candidates cannot guarantee absolute and unconditional priority for women in the event of a promotion without going beyond the limits of the exception laid down in that provision (Kalanke, paragraphs 21 and 22). | 15 HOWEVER, THE FACT THAT AN AGREEMENT MERELY AUTHORIZES THE CONCESSIONAIRE TO EXPLOIT SUCH A NATIONAL RULE OR DOES NOT PROHIBIT HIM FROM DOING SO, DOES NOT SUFFICE, IN ITSELF, TO RENDER THE AGREEMENT NULL AND VOID . | 0 |
3,220 | 33. As European Union law now stands, service concession contracts are not governed by any of the directives by which the legislature has regulated the field of public procurement (see Coname , paragraph 16, and Case C‑347/06 ASM Brescia [2008] ECR I‑5641, paragraph 57). However, the public authorities concluding them are bound to comply with the fundamental rules of the EC Treaty, including Articles 43 EC and 49 EC, and with the consequent obligation of transparency (see, to that effect, Telaustria and Telefonadress , paragraphs 60 to 62; Coname , paragraphs 16 to 19; and Parking Brixen , paragraphs 46 to 49). | 65. Constituent des «litiges à caractère pécuniaire» au sens de cette disposition non seulement les actions en responsabilité dirigées par les agents contre une institution, mais aussi tous ceux qui tendent au versement par une institution à un agent d’une somme qu’il estime lui être due en vertu du statut ou d’un autre acte qui régit leurs relations de travail (voir, en ce sens, arrêt du 2 octobre 2001, BEI/Hautem, C‑449/99 P, Rec. p. I-6733). | 0 |
3,221 | 46 Where the Member State concerned does not suspend the implementation of the measure in order to comply with the duty under the last sentence of Article 88(3) EC and Article 3 of the regulation on procedure in State aid cases not to put new aid or the alteration of existing aid into effect before authorisation is obtained from the Commission or, as the case may be, from the Council, the Commission has the power under Article 11(1) of that regulation, having given the Member State the opportunity to submit its comments, to adopt a decision requiring it to suspend such implementation until the final decision as to the compatibility of the aid. The Commission already had that power before the regulation on procedure in State aid cases came into force (See Case C-301/87 France v Commission [1990] ECR I-307 (known as Boussac), paragraphs 18 to 20). | 36. In that regard, the existence of several criminal convictions is, in itself, irrelevant. | 0 |
3,222 | 23 Moreover, it is clear from the judgment in Joined Cases C-31/91 to C-44/91 Lageder and Others [1993] ECR I-1761, paragraph 26, that Regulation No 1697/79 was not applicable to events which occurred prior to the date of entry into force of that regulation. | 70
Under Article 6(2) of Decision 2011/278 the sum of the inputs, outputs and emissions of each sub-installation is not to exceed the inputs, outputs and total emissions of the installation. Furthermore, the first subparagraph of Article 7(7) of the decision provides that the operators of installations producing greenhouse gases are required when communicating baseline data, to ensure that ‘there are no overlaps between sub-installations and no double counting’. This obligation on operators corresponds to that on Member States, under Article 10(8) of Decision 2011/278, to ensure that ‘emissions are not double counted’. | 0 |
3,223 | 36. Where, without initiating the formal investigation procedure under Article 88(2) EC, the Commission finds, on the basis of Article 88(3) EC and Article 4 of Regulation No 659/1999, that a State measure does not constitute aid incompatible with the common market, the persons intended to benefit from those procedural guarantees may secure compliance therewith only if they are able to challenge that decision before the Community judicature. For those reasons, the Court declares to be admissible an action for the annulment of such a decision brought by a person who is concerned within the meaning of Article 88(2) EC where he seeks, by instituting proceedings, to safeguard the procedural rights available to him under the latter provision (see, to that effect, Cook v Commission , paragraphs 23 to 26; Matra v Commission , paragraphs 17 to 20; Commission v Styral and Brink’s France , paragraph 40; and Commission v Aktionsgemeinschaft Recht und Eigentum , paragraph 35). | 86. It has been held that European Union law does not prohibit a Member State from preventing the imposition of a series of charges to tax on dividends received by a resident company by applying rules which exempt those dividends from tax when they are paid by a resident company, while preventing those dividends from being liable to a series of charges to tax through an imputation method when they are paid by a non-resident company, provided, however, that the tax rate applied to foreign-sourced dividends is not higher than the rate applied to nationally-sourced dividends and that the tax credit is at least equal to the amount paid in the State of the company making the distribution, up to the limit of the tax charged in the Member State of the company receiving the dividends (see Test Claimants in the FII Group Litigation , paragraphs 48 and 57, and the order in Case C‑201/05 Test Claimants in the CFC and Dividend Group Litigation [2008] ECR I‑2875, paragraph 39). | 0 |
3,224 | 44
As for the argument concerning difficulties connected with identifying the actual beneficiaries of the aid at issue, put forward in the event that the obligation to recover the aid does not relate only to farmers, it should be noted that apprehension of even insuperable internal difficulties, relating inter alia to verification of the situation of each undertaking concerned for the purposes of recovering the unlawful aid or to the wide reach of the aid scheme across the fabric of national production industry, cannot justify a failure by a Member State to fulfil its obligations under EU law (see, to that effect, judgment of 1 April 2004, Commission v Italy, C‑99/02, EU:C:2004:207, paragraphs 22 and 23 and the case-law cited). | 102. It follows that, as the Advocate General has observed in point 227 of his Opinion, when the ECB purchases government bonds on secondary markets, sufficient safeguards must be built into its intervention to ensure that the latter does not fall foul of the prohibition of monetary financing in Article 123(1) TFEU. | 0 |
3,225 | 31 It should be noted in this regard that, in order to produce a draft list of sites of Community importance, capable of leading to the creation of a coherent European ecological network of SACs, the Commission must have available an exhaustive list of the sites which, at national level, have an ecological interest which is relevant from the point of view of the directive's objective of conserving natural habitats and wild fauna and flora. To that end, that list is drawn up on the basis of the criteria laid down in Annex III (Stage 1) to the directive (Case C-371/98 First Corporate Shipping [2000] ECR I-9235, paragraph 22). | 74. The Court has thus held, in connection with Article 10 of Regulation No 574/72, that for it to be possible to regard family benefits as being payable under the legislation of a Member State, the law of that State must recognise that the family member who works in that State has the right to the payment of benefits. It is therefore necessary for the person concerned to fulfil all the conditions, as to both form and substance, imposed by the domestic legislation of that State in order to be able to exercise that right, which may in some cases include the condition that a prior application must have been made for the payment of such benefits (see Schwemmer EU:C:2010:605, paragraph 53). | 0 |
3,226 | 13 With regard to the safeguarding of public health, the Court has held (see in particular Muller, at paragraph 26, and Bellon, at paragraph 17) that the existence of a risk arising from the use of an additive must be assessed in the light of international scientific research, in particular the work of the Scientific Committee for Food, and the eating habits in the Member State concerned. | 26 POUR CES RAISONS , IL Y A LIEU DE REPONDRE A LA SECONDE QUESTION QUE LES ARTICLES 30 A 36 DU TRAITE NE S ' OPPOSENT PAS A CE QU ' UN ETAT MEMBRE INTERDISE LA COMMERCIALISATION DE DENREES ALIMENTAIRES , IMPORTEES D ' AUTRES ETATS MEMBRES OU ELLES SONT LEGALEMENT COMMERCIALISEES , AUXQUELLES UNE DES SUBSTANCES ENUMEREES A L ' ANNEXE I DE LA DIRECTIVE 74/329 , DU 18 JUIN 1974 , A ETE AJOUTEE , POURVU QUE LA COMMERCIALISATION SOIT AUTORISEE , SELON UNE PROCEDURE FACILEMENT ACCESSIBLE AUX OPERATEURS ECONOMIQUES , LORSQUE L ' ADJONCTION DE LA SUBSTANCE EN QUESTION REPOND A UN BESOIN REEL ET QU ' ELLE NE PRESENTE PAS UN RISQUE POUR LA SANTE PUBLIQUE . IL APPARTIENT AUX AUTORITES NATIONALES COMPETENTES DE DEMONTRER DANS CHAQUE CAS , A LA LUMIERE DES HABITUDES ALIMENTAIRES NATIONALES ET COMPTE TENU DES RESULTATS DE LA RECHERCHE SCIENTIFIQUE INTERNATIONALE , QUE LEUR REGLEMENTATION EST NECESSAIRE POUR PROTEGER EFFECTIVEMENT LES INTERETS VISES A L ' ARTICLE 36 DU TRAITE .
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3,227 | 22 It has consistently been held (see, in the first place, Case 16/65 Schwarze v Einfuhr- und Vorratsstelle fuer Getreide und Futtermittel [1965] ECR 877 and, most recently, Case C-147/91 Criminal proceedings against Ferrer Laderer [1992] ECR I-4097, paragraph 6) that the procedure provided for by Article 177 is an instrument for cooperation between the Court of Justice and the national courts. | 6 In reply to Question 3, it should be borne in mind that, under the cooperation procedure between the national courts and the Court of Justice, laid down in Article 177, it is for the Court to provide the national court with an answer enabling the latter to resolve the dispute before it, by interpreting such provisions of Community law as may be applicable. | 1 |
3,228 | 38. Although the transfer licence at issue falls within the scope of Article 28 EC, it is clear from settled case‑law that national legislation which constitutes a measure having equivalent effect to quantitative restrictions can be justified by one of the reasons of public interest laid down in Article 30 EC or by imperative requirements (see, to that effect, Case C‑420/01 Commission v Italy , paragraph 29, and Case C‑270/02 Commission v Italy [2004] ECR I‑1559, paragraph 21). In either case, the national provision must be appropriate for securing the attainment of the objective pursued and not go beyond what is necessary in order to attain it (see, in particular, Joined Cases C‑388/00 and C‑429/00 Radiosistemi [2002] ECR I-5845, paragraphs 40 to 42, and Case C‑14/02 ATRAL [2003] ECR I‑4431, paragraph 64). | 39. In that regard, in the same way as Directive 85/337, the amended directive adopts an overall assessment of the effects of projects or the alteration thereof on the environment. It would be simplistic and contrary to that approach to take account, when assessing the environmental impact of a project or of its modification, only of the direct effects of the works envisaged themselves, and not of the environmental impact liable to result from the use and exploitation of the end product of those works (see, as regards Directive 85/337, Abraham and Others , paragraphs 42 and 43). | 0 |
3,229 | 50. It is settled case-law that the fact that the number of undertakings able to claim entitlement under a measure is very large, or that they belong to different sectors of activity, is not sufficient to call into question the selective nature of that measure and, therefore, to rule out its classification as State aid (Case C‑75/97 Belgium v Commission [1999] ECR I‑3671, paragraph 32; Case C‑143/99 Adria‑Wien Pipeline and Wietersdorfer & Peggauer Zementwerke [2011] ECR I‑8365, paragraph 48; and Case C‑409/00 Spain v Commission [2003] ECR I‑1487, paragraph 48). Where the measure in question is governed by objective criteria of horizontal application, that fact too does not call into question its selective character, since it can serve only to show that the aid at issue falls within an aid scheme and is not individual aid (see, to that effect, Spain v Commission , paragraph 49). | 67. In the light of the foregoing, the answer to the single question in Case C-10/11 and to the second question in Case C-23/11 is that, in a case such as those at issue in these cases, the customs legislation of the European Union must be interpreted as meaning that the customs office responsible for paying the export refund is bound by a post-clearance revision, by the customs office of export, of the reference in box 2 of the export declaration, or, as the case may be, of the T5 control copy, if the amending decision fulfils all the formal and substantive conditions of a ‘decision’ provided for both by Article 4(5) of the Customs Code and by the relevant provisions of the national law concerned. It is for the referring court to determine whether those conditions have been satisfied in the disputes in the main proceedings.
The third question in Case C-23/11 | 0 |
3,230 | 113
This difference in treatment is liable to discourage companies resident in Portugal from making direct investments in companies established in Tunisia. In so far as the capital income originating in that third country is subject to less favourable tax treatment than that reserved for dividends distributed by companies established in Portugal, the shares of companies established in Tunisia are less attractive to investors resident in Portugal than those of companies with their seat in that Member State (see, by analogy, judgments of 12 December 2006, Test Claimants in the FII Group Litigation, C‑446/04, EU:C:2006:774, paragraph 64, and of 10 February 2011, Haribo Lakritzen Hans Riegel and Österreichische Salinen, C‑436/08 and C‑437/08, EU:C:2011:61, paragraph 80). | 39. For the purposes of the calculation based on that taxable amount, it is important that the goods whose purchase price is taken into consideration are buildings whose location, size and essential characteristics are similar to those of the building at issue (see, by analogy, judgment in Gemeente Vlaardingen , C‑299/11, EU:C:2012:698, paragraph 30). | 0 |
3,231 | 19. On the basis of those considerations, the Court concluded that, in view of the absence in the EAEC Treaty of any derogation laying down the detailed rules according to which the Member States would be authorised to invoke and protect those essential interests, activities falling within the military sphere are outside the scope of that Treaty (see Commission v United Kingdom , cited above, paragraph 36). | 25 That interpretation is in conformity with the objective of the Community legislation on customs valuation, which, as may be seen from the sixth recital in the preamble to Regulation No 1224/80, is to introduce a fair, uniform and neutral system excluding the use of arbitrary or fictitious customs values (Case C-11/89 Unifert [1990] ECR I-2275, paragraph 35). | 0 |
3,232 | 58. Moreover, it must be borne in mind that, in accordance with the settled case-law of the Court, EU legislation must, so far as possible, be interpreted in a manner that is consistent with international law, in particular where its provisions are intended specifically to give effect to an international agreement concluded by the European Union (see, inter alia, judgments in Bettati , C‑341/95, EU:C:1998:353, paragraph 20; SGAE , C‑306/05, EU:C:2006:764, paragraph 35; Peek & Cloppenburg , C‑456/06, EU:C:2008:232, paragraphs 29 to 32, and Donner , C‑5/11, EU:C:2012:370, paragraph 23). | 46. The retention of those measures was indeed authorised by the Council for the purpose both of simplifying the procedure for charging the tax and of countering tax evasion or avoidance, as is shown by the wording of the notification made pursuant to Article 27(5) of the Directive (‘to facilitate monitoring of the charging of VAT’). However, the fact that the purpose of the authorisation was also to combat tax evasion or avoidance did not have the consequence of empowering the Kingdom of Belgium to subject transactions to VAT other than those set out in Article 2 of the Directive. | 0 |
3,233 | 52. The principle of effective judicial protection is a general principle of European Union law to which expression is now given by Article 47 of the Charter (see Case C‑279/09 DEB [2010] ECR I‑0000, paragraphs 30 and 31; order in Case C‑457/09 Chartry [2011] ECR I‑0000, paragraph 25; and Case C‑69/10 Samba Diouf [2011] ECR I‑0000, paragraph 49). | 48. In that regard, it must be observed that Directive 83/189 is designed to protect, by means of preventive monitoring, the free movement of goods, which is one of the foundations of the Community (see, inter alia, Case C-226/97 Lemmens [1998] ECR I-3711, paragraph 32). | 0 |
3,234 | 22. According the documents submitted to the Court, and as the national court itself essentially points out, all the facts in the main proceedings are confined within a single Member State. As a preliminary point, it is therefore necessary to ascertain whether the Court has jurisdiction in the present case to give a ruling on the provisions of the Treaty listed in the national court’s question, namely Articles 43 EC, 48 EC, 49 EC and 56 EC (see, by way of analogy, Centro Europa 7 , paragraph 64). | 7 The fact that Regulation No 652/76 was invalid rendered invalid the provisions of the subsequent Commission regulations the purpose of which was to alter the MCAs applicable to the derived products in question (see the Roquette Frères judgment, cited above, paragraph 2 of the operative part). | 0 |
3,235 | 15. In that regard, the Court has already held that the principle of equal treatment is a general principle of European Union law, enshrined in Articles 20 and 21 of the Charter, which 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, Case C‑550/07 P Akzo Nobel Chemicals and Akcros Chemicals v Commission and Others [2010] ECR I‑8301, paragraphs 54 and 55 and the case-law cited). | 22 It follows from paragraphs 21 and 22 of Bordessa that the measures which are necessary to prevent the commission of certain infringements and are permitted by Article 4(1) of the directive, in particular those designed to ensure effective fiscal supervision and to prevent illegal activities such as tax evasion, money laundering, drug trafficking or terrorism, are also covered by Article 73d(1)(b). | 0 |
3,236 | 38. It must be noted at the outset that, according to the Court’s case-law, the programmes to be established under Article 7 of the Directive must be specific. The specific nature of the programmes in question lies in the fact that they must embody a comprehensive and coherent approach, providing practical and coordinated arrangements covering the entire national territory for the reduction of pollution caused by any of the substances in List II which is relevant in the particular context of each Member State, in accordance with the quality objectives fixed by those programmes for the waters affected (Case C-207/97 Commission v Belgium [1999] ECR I-275, paragraphs 39 and 40). The concept of ‘programmes’ thus implies a series of coordinated, integrated and comprehensive measures. | 21IN ORDER TO DETERMINE WHETHER ROCHE HAS THE DOMINANT POSITION AS ALLEGED , IT IS NECESSARY TO DELIMIT THE RELEVANT MARKETS BOTH FROM THE GEOGRAPHICAL STANDPOINT AND FROM THE STANDPOINT OF THE PRODUCT .
| 0 |
3,237 | 51. Where the Commission finds, following examination of a complaint, that the investigation has revealed no grounds for concluding that there is State aid within the meaning of Article 87 EC, it refuses by implication to initiate the procedure provided for by Article 88(2) EC (see, to that effect, Case C‑367/95 P Commission v Sytraval and Brink’s France [1998] ECR I‑1719, paragraph 47). | 44. In making those claims, Burda is essentially arguing that certain factual premises on which the Advocate General’s analysis is based are incorrect or incomplete. | 0 |
3,238 | 21. In PARAT Automotive Cabrio , the Court first of all pointed out, at paragraph 15, that the right to deduct VAT, as an integral part of the VAT scheme, is a fundamental principle underlying the common system of VAT, and in principle may not be limited. Next, it held, at paragraph 20, that national legislation which contains a general limitation of the right to deduct VAT applicable to every acquisition of goods benefitting from a subsidy financed from public funds is not permissible under Article 17(2) of the Sixth Directive. Finally, the Court stated at paragraphs 33 to 35 of that Article 17(2) of the Sixth Directive confers rights on individuals which they may invoke before a national court in order to challenge national rules that are incompatible with that provision. A taxable person having been subject to such a measure must therefore be able to recalculate his VAT debt in accordance with Article 17(2) of the Sixth Directive, in so far as the goods and services have been used for the purposes of taxable transactions. | 6 EVEN IF IT IS TRUE THAT ITALIAN DOMESTIC LAW HAS TO A LARGE EXTENT ALREADY SECURED THE OBJECTIVES OF THE DIRECTIVE , NEVERTHELESS THE POSITION REMAINS THAT THE ITALIAN REPUBLIC HAS NOT COMPLETELY COMPLIED WITH IT , WHICH IT MOREOVER DOES NOT DENY , AND IT HAS NOT NOTIFIED THE COMMISSION OF THE NATIONAL MEASURES ADOPTED . IT SHOULD BE NOTED IN THIS RESPECT THAT THE MEMBER STATES ARE OBLIGED TO ENSURE THE FULL AND EXACT APPLICATION OF THE PROVISIONS OF ANY DIRECTIVE .
| 0 |
3,239 | 53. It is true that the intention of the provisions of Regulation No 1408/71 determining the legislation applicable to employed and self-employed persons moving within the European Union is that those persons should in principle be subject to the social security scheme of one Member State only, so as to avoid the application of more than one national legislation and the complications that might ensue (see, inter alia, Case 302/84 Ten Holder [1986] ECR 1821, paragraphs 19 and 20, and Case C‑16/09 Schwemmer [2010] ECR I‑0000, paragraph 40). That principle of a single social security scheme finds expression in particular in Article 13(1) of Regulation No 1408/71 (see, to that effect, Case C‑227/03 van Pommeren-Bourgondiën [2005] ECR I‑6101, paragraph 38, and Case C‑352/06 Bosmann [2008] ECR I‑3827, paragraph 16). | 57. In that regard, it is clear from the case‑law that the need to guarantee the effectiveness of fiscal supervision constitutes an overriding reason in the public interest capable of justifying a restriction on the exercise of the freedoms of movement guaranteed by the Treaty (Case C‑318/07 Persche [2009] ECR I‑359, paragraph 52). | 0 |
3,240 | 28. In that connection, it should be noted that, according to settled case-law, the protection of the fundamental right to private life guaranteed under Article 7 of the Charter of Fundamental Rights of the European Union (‘the Charter’) requires that derogations and limitations in relation to the protection of personal data must apply only in so far as is strictly necessary (see IPI , C‑473/12, EU:C:2013:715, paragraph 39, and Digital Rights Ireland and Others , C‑293/12 and C‑594/12, EU:C:2014:238, paragraph 52). | 65. Inasmuch as the main proceedings fall within the scope of the lastmentioned provisions, it is not necessary to give a ruling on the interpretation of Article 18 EC (see Case C-100/01 Oteiza Olazabal [2002] ECR I‑10981, paragraph 26, and Case C-92/01 Stylianakis [2003] ECR I‑1291, paragraph 20).
Question 2(a) and Question 4(a) | 0 |
3,241 | 25 Furthermore, while the principle of the protection of legitimate expectations is one of the fundamental principles of the Community, it is settled case-law that this principle cannot be extended to the point of generally preventing new rules from applying to the future consequences of situations which arose under the earlier rules (see, in particular, Case 278/84 Germany v Commission [1987] ECR 1, paragraph 36, Case 203/86 Spain v Council [1988] ECR 4563, paragraph 19, and Case C-221/88 European Coal and Steel Community v Busseni [1990] ECR I-495, paragraph 35). | 19 It should be noted that, as the Court has consistently held, the field of application of the principle of legitimate expectations cannot be extended to the point of generally preventing new rules from applying to the future effects of situations which arose under the earlier rules, especially in a field such as the common organization of the markets, the purpose of which necessarily involves constant adjustment to the variations of the economic situations in the various agricultural sectors ( see in particular the judgment of 14 January 1987 in Case 278/84 Federal Republic of Germany v Commission (( 1987 )) ECR 1 ). | 1 |
3,242 | 41 In relation to direct taxes, the situations of residents and of non-residents in a given State are not generally comparable, since there are objective differences between them both from the point of view of the source of the income and from that of their ability to pay tax or the possibility of taking account of their personal and family circumstances (Wielockx, paragraph 18, citing Schumacker, paragraph 31 et seq.). | 16 The case-law of the Court indicates that the duty to consult the European Parliament in the course of the legislative procedure, in the cases provided for by the Treaty, includes the requirement that the Parliament be reconsulted on each occasion when the text finally adopted, viewed as a whole, departs substantially from the text on which the Parliament has already been consulted, except in cases where the amendments essentially correspond to the wishes of the Parliament itself (see the judgments in Case 41/69 Chemiefarma v Commission [1970] ECR 661 and Case 817/79 Buyl v Commission [1982] ECR 245). | 0 |
3,243 | 40. On the other hand, if the applicant calls in question the merits of the decision appraising the aid as such, the mere fact that it may be regarded as ‘concerned’ within the meaning of Article 88(2) EC cannot suffice for the action to be considered admissible. It must then demonstrate that it enjoys a particular status within the meaning of Plaumann v Commission . That would in particular apply where the applicant’s market position would be substantially affected by the aid to which the decision at issue relates (see, to that effect, Case 169/84 Cofaz and Others v Commission [1986] ECR 391, paragraphs 22 to 25, and Commission v Aktionsgemeinschaft Recht und Eigentum , paragraph 37). | 103. Whilst the Member States thus have a discretion, Article 6 of the NEC Directive nevertheless involves limits on its exercise, which are capable of being relied upon before the national courts, relating to the appropriateness of the body of policies and measures adopted or envisaged within the framework of the respective national programmes to the objective of limiting, by the end of 2010 at the latest, emissions of the pollutants covered to amounts not exceeding the ceilings laid down for each Member State (see, to this effect, Janecek , paragraph 46). | 0 |
3,244 | 34 As to the Court of First Instance's interpretation of Article 40(4)(d) of the Staff Regulations in paragraphs 36 and 37 of its judgment, it must be recalled, first, that it appears from the case-law of the Court of Justice that, while an institution has a discretion as regards the assessment of whether an official is qualified to fill a post which is vacant, the failure of an institution to reinstate an official where a post capable of being filled by him has fallen vacant shortly after the expiry of his leave on personal grounds nevertheless constitutes a breach of Article 40(4)(d) of the Staff Regulations (Sergy v Commission, paragraphs 13 to 15). The fact that an official has failed to draw the institution's attention to the fact that he was not being reinstated within the normal time is of no relevance for determining the date on which the institution had to comply with Article 40(4)(d) of the Staff Regulations (see Sergy, paragraphs 20 and 21). | 23 EXAMINATION OF ARTICLE 12 OF THE AGREEMENT AND ARTICLE 36 OF THE PROTOCOL THEREFORE REVEALS THAT THEY ESSENTIALLY SERVE TO SET OUT A PROGRAMME AND ARE NOT SUFFICIENTLY PRECISE AND UNCONDITIONAL TO BE CAPABLE OF GOVERNING DIRECTLY THE MOVEMENT OF WORKERS . | 0 |
3,245 | 41 First of all, the Commission has not denied that the applicant is individually concerned. Having regard to the circumstances of the case, the Court considers that only the question whether the contested decision is of direct concern to the applicant need be examined. | 94. It should be noted that, according to settled case-law, the misuse of powers is the adoption by an institution of a measure with the exclusive or main purpose of achieving an end other than that stated or evading a procedure specifically prescribed by the Treaty for dealing with the circumstances of the case (judgments in United Kingdom v Council , C‑84/94, EU:C:1996:431, paragraph 69; in Windpark Groothusen v Commission , C‑48/96 P, EU:C:1998:223, paragraph 52, and Swedish Match , C‑210/03, EU:C:2004:802, paragraph 75). | 0 |
3,246 | 15 However, the Court has also specified that the mere acquisition and holding of shares in a company is not to be regarded as an economic activity, within the meaning of the Sixth Directive, conferring on the holder the status of a taxable person (Case C-60/90 Polysar Investments Netherlands v Inspecteur der Invoerrechten en Accijnzen [1991] ECR I-3111, paragraph 13). The mere acquisition of financial holdings in other undertakings does not amount to the exploitation of property for the purpose of obtaining income therefrom on a continuing basis because any dividend yielded by that holding is merely the result of ownership of the property (see also, to the same effect, Case C-333/91 Sofitam v Ministre Chargé du Budget [1993] ECR I-3513, paragraph 12). | 74
It follows that the processing of data in the context of the activities of an establishment is governed by the law of the Member State in whose territory that establishment is situated. | 0 |
3,247 | 24. That consideration is particularly important in the field of education in view of the aims pursued by Article 6(e) TFEU and the second indent of Article 165(2) TFEU, namely, inter alia, encouraging mobility of students and teachers (see D’Hoop , paragraph 32; Case C-147/03 Commission v Austria [2005] ECR I‑5969, paragraph 44; Morgan and Bucher , paragraph 27; and Prinz and Seeberger , paragraph 29). | 21. Il ressort d’une jurisprudence constante que la libre prestation des services prévue à l’article 56 TFUE exige non seulement l’élimination de toute discrimination à l’encontre du prestataire de services établi dans un autre État membre en raison de sa nationalité, mais également la suppression de toute restriction, même si elle s’applique indistinctement aux prestataires nationaux et à ceux des autres États membres, lorsqu’elle est de nature à prohiber, à gêner ou à rendre moins attrayantes les activités du prestataire établi dans un autre État membre, où il fournit légalement des services analogues (voir, en ce sens, arrêt du 18 juillet 2013, Citroën Belux, C‑265/12, point 35 et jurisprudence citée). | 0 |
3,248 | 31 The letting of immovable property for the purposes of Article 13B(b) of the Sixth Directive essentially involves the landlord of property assigning to the tenant, in return for rent and for an agreed period, the right to occupy his property and to exclude other persons from it (see, to that effect, Commission v Ireland, paragraphs 52 to 57, and Commission v United Kingdom, paragraphs 64 to 69, cited above, and Case C-326/99 Goed Wonen [2001] ECR I-6831, paragraph 55). | 84. The Commission exercises that power when it considers that the aid in question is necessary for the purpose of attaining the objectives of the Treaty. | 0 |
3,249 | 42. The term ‘undertaking’ within the meaning of Article 1(1) of Directive 77/187 covers any economic entity organised on a stable basis, whatever its legal status and method of financing. Any grouping of persons and assets enabling the exercise of an economic activity pursuing a specific objective and which is sufficiently structured and independent will therefore constitute such an entity (Joined Cases C‑127/96, C‑229/96 and C‑74/97 Hernández Vidal and Others [1998] ECR I‑8179, paragraphs 26 and 27; Case C‑175/99 Mayeur [2000] ECR I‑7755, paragraph 32; Abler and Others , paragraph 30; see also, with regard to Article 1(1) of Directive 2001/23, Case C‑458/05 Jouini and Others [2007] ECR I‑7301, paragraph 31, and Case C‑151/09 UGT FSP [2010] ECR I‑0000, paragraph 26). | 40 As regards, second, the existence of a functional link, it should be noted, first of all, that the official of the regional finance authority who is the second member of the appeal chamber drawn from the tax authority continues, in addition, to pursue his activities within that authority and is, in that capacity, subject to the directions of his hierarchical superiors. | 0 |
3,250 | 29. In that regard, the Court has held that, according to recitals 6 and 7 to Directive 2004/114, that directive is intended to promote the mobility of students who are third-country nationals to the European Union for the purpose of education, that mobility being intended to promote Europe as a world centre of excellence for studies and vocational training ( Sommer , C‑15/11, EU:C:2012:371, paragraph 39). In particular, recital 6 to the directive states that the approximation of the national legislation of the Member States relating to the conditions of entry and residence is part of that objective. | 41. As regards, specifically, the principle of equal treatment, it has been consistently held that this principle requires that comparable situations not be treated differently and different situations not be treated alike unless such treatment is objectively justified (Case C‑313/04 Franz Egenberger [2006] ECR I‑6331, paragraph 33 and case-law cited). | 0 |
3,251 | 176. As to the argument, summarised in paragraph 140 of the present judgment, by which LBG accuses the General Court of having failed to recognise the importance of constraints from other systems, it is sufficient to note that, in paragraph 137 of the judgment under appeal, the General Court expressly found that the Commission was right to have taken inter-system competition into account in its analysis of the effects of the MIF. Based as it is on an erroneous interpretation of the judgment under appeal, that argument must therefore be rejected (see, to that effect, judgment in Ojha v Commission , C‑294/95 P, EU:C:1996:434, paragraphs 48 and 49). | 20. As an exception to the normal regime applicable under the VAT Directive, the scheme laid down in Articles 306 to 310 thereof must be applied only to the extent necessary to achieve its objective ( Madgett and Baldwin , paragraph 34). | 0 |
3,252 | 50. In those circumstances, the contention that the action should be dismissed on the merits, as well as the supporting pleas submitted for the first time in the rejoinder, must be considered to have been put forward out of time and therefore to be inadmissible (see, to that effect, Case C‑471/98 Commission v Belgium [2002] ECR I‑9681, paragraphs 41 to 43). | 26. The Court has likewise held that it is essential that the national court should give at the very least some explanation of the reasons for the choice of the Community provisions which it requires to be interpreted and on the link it establishes between those provisions and the national legislation applicable to the dispute (order in Case C-116/00 Laguillaumie [2000] ECR I-4979, paragraph 16, and the judgments in Carbonati Apuani , paragraph 11, and Enirisorse , paragraph 21). | 0 |
3,253 | 101. As regards the argument relied on in support of the fifth ground of appeal, it should be observed that the General Court pointed out, at paragraph 301 of the judgment under appeal, that, on the basis of the Commission’s estimates, the aid at issue amounted to between EUR 798 million and EUR 1 140 million. Since those figures delimit the range within which the final amount was to be established, the General Court found, referring in particular to paragraphs 31 to 40 of Commission v France, that the contested decision contained the appropriate information to enable that amount to be determined without too much difficulty. | 193. In so far as there is nothing to suggest that the failure to adjudicate within a reasonable time may have had an effect on the outcome of the dispute, the setting aside of the judgment under appeal would not remedy the infringement of the principle of effective legal protection committed by the Court of First Instance. | 0 |
3,254 | 22. The second subparagraph of Article 17(6) of the Sixth Directive contains a standstill clause which provides for the retention of national exclusions from the right to deduct VAT which were applicable before the Sixth Directive entered into force for the Member State concerned. The objective of that provision is to allow Member States, pending the establishment by the Council of the Community system of exclusions from the right to deduct VAT, to maintain any rules of national law excluding that right to deduct which were actually applied by their public authorities at the date of entry into force of the Sixth Directive (see Metropol and Stadler , paragraph 48; Danfoss and AstraZeneca , paragraphs 30 and 31; and Magoora , paragraph 35). | 42 By providing that a "protective award" may be set off in full or in part against any amounts otherwise payable by an employer to an employee under the latter' s contract of employment or in respect of breach of that contract, the United Kingdom legislation largely deprives that sanction of its practical effect and its deterrent value. Moreover, an employer will not be penalized even moderately or lightly by the sanction except and only to the extent to which the amount of the "protective award" which he is ordered to make exceeds the sums which he is otherwise required to pay to the person concerned. | 0 |
3,255 | 25. It follows from well-established case-law that, whilst the third paragraph of Article 50 EC refers only to the active provision of services – where the provider moves to the beneficiary of the services – that also includes the freedom of the persons for whom the services are intended, including tourists, to go to another Member State, where the provider is, in order to enjoy the services there (see, inter alia, Joined Cases 286/82 and 26/83 Luisi and Carbone [1984] ECR 377, paragraphs 10 and 16; Case C-76/05 Schwarz and Gootjes-Schwarz [2007] ECR I‑6849, paragraph 36; and Case C-318/05 Commission v Germany [2007] ECR. I‑6957, paragraph 65). | 19 Mr Roenfeldt, a German national, had worked initially in Germany from 1941 to 1957 and then in Denmark until 1971, during which periods he had paid contributions to the German and Danish social insurance schemes respectively. From 1971 onwards he worked in Germany and was accordingly subject to compulsory insurance there. | 0 |
3,256 | 49. According to settled case-law, that article precludes any national measure which, even though it is applicable without discrimination on grounds of nationality, is liable to hinder or render less attractive the exercise by Community nationals, including those of the Member State which adopted the measure, of the fundamental freedoms guaranteed by the Treaty. The situation will be different only if such a measure may be justified by overriding reasons of general interest, provided that the measure in question is appropriate for ensuring attainment of the objective pursued and does not go beyond what is necessary for that purpose (see, in particular, Case C‑19/92 Kraus [1993] ECR I‑1663, paragraph 32; Case C‑79/01 Payroll and Others [2002] ECR I‑8923, paragraphs 26 and 28; and Case C‑140/03 Commission v Greece [2005] ECR I‑3177, paragraphs 27 and 34). | 64. Accordingly, by giving the tax payer the choice between immediate recovery or recovery spread over a period of five years, the legislation at issue in the main action does not go beyond what is necessary to attain the objective of the preservation of the balanced allocation of the power to impose taxes between Member States. | 0 |
3,257 | 26 It is settled case-law that the Treaty rules governing freedom of movement for persons and measures adopted to implement them cannot be applied to activities which have no factor linking them with any of the situations governed by Community law and which are confined in all respects within a single Member State (Case C-332/90 Steen v Deutsche Bundespost [1992] ECR I-341, paragraph 9; Case C-134/95 USSL No 47 di Biella v INAIL [1997] ECR I-195, paragraph 19; Joined Cases C-64/96 and C-65/96 Land Nordrhein-Westfalen v Uecker and Jacquet v Land Nordrhein-Westfalen [1997] ECR I-3171, paragraph 16; and Joined Cases C-225/95, C-226/95 and C-227/95 Kapasakalis and Others v Greek State [1998] ECR I-4239, paragraph 22). | Consequently, the first ground of appeal must be rejected in its entirety as ineffective. | 0 |
3,258 | 38 In reply to that argument it is sufficient to refer to the Court' s settled case-law according to which recourse to provisions of the domestic legal systems to restrict the scope of the provisions of Community law would have the effect of impairing the unity and efficacy of that law and consequently cannot be accepted (see, in particular, the judgment in Case 11/70 Internationale Handelsgesellschaft [1970] ECR 1125, paragraph 3, and, regarding in particular Article 48(4) of the Treaty, the judgment in Case 149/79 Commission v Belgium, cited above, paragraph 19). | 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 |
3,259 | 56. According to settled case‑law, in order to prevent the protection which is afforded to the proprietor varying from one Member State to another, the Court must give a uniform interpretation to Article 5(1) of Directive 89/104, in particular the term ‘use’ which appears there (Case C‑206/01 Arsenal Football Club [2002] ECR I‑10273, paragraph 45; Adam Opel , paragraph 17; and Case C‑17/06 Céline [2007] ECR I‑7041, paragraph 15). | 86
It follows that a condition for the application or the receipt of tax aid may be grounds for a finding that that aid is selective, if that condition leads to a distinction being made between undertakings despite the fact that they are, in the light of the objective pursued by the tax system concerned, in a comparable factual and legal situation, and if, therefore, it represents discrimination against undertakings which are excluded from it. | 0 |
3,260 | 25. It should be noted that such legislation, which makes the application of a tax-free allowance in respect of the immovable property concerned dependent on the place of residence of the deceased and the heir at the time of the death, leads to succession between non-residents including such property being subject to a higher tax liability than that involving at least one resident and therefore has the effect of reducing the value of that succession (see, by analogy, Eckelkamp and Others , paragraphs 45 and 46; Mattner , paragraphs 27 and 28; and Missionswerk Werner Heukelbach , paragraph 24). | 36. It must therefore be accepted that, in order to establish the likelihood of confusion, it suffices that, because the earlier mark still has an independent distinctive role, the origin of the goods or services covered by the composite sign is attributed by the public also to the owner of that mark. | 0 |
3,261 | 52. Second, the referring court must verify that the scope, the effectiveness, the availability, the public awareness and simplicity of use of the right to reimbursement allow for the correction of any imbalances created by the private copying levy system, in order to respond to the practical difficulties observed (see judgment in Amazon.com International Sales and Others , EU:C:2013:515, paragraph 36). | 26. Accordingly, it is not possible – without disregarding those two distinct areas, the one governed by international humanitarian law and the other by Article 2(e) of Directive 2004/83, read in conjunction with Article 15(c) of that directive – to make eligibility for subsidiary protection conditional upon a finding that the conditions for applying international humanitarian law have been met. | 0 |
3,262 | 22. According to the case-law of the Court, a measure which, although conferring an advantage on its recipient, is justified by the nature or general scheme of the system of which it is part does not fulfil the condition of selectivity (Case C‑143/99 Adria-Wien Pipeline and Wietersdorfer & Peggauer Zementwerke [2001] ECR I‑8365, paragraph 42 and the case-law cited). Thus, a measure which constitutes an exception to the application of the general tax system may be justified if the Member State concerned can show that that measure results directly from the basic or guiding principles of its tax system (see Paint Graphos and Others , paragraph 65 and the case-law cited). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
3,263 | 29
In that regard, it should be noted, first, that, in order to determine whether a transaction that comprises several supplies constitutes a single transaction for the purposes of VAT, the Court takes into account the economic objective of that transaction (see, to that effect, judgments of 19 November 2009, Don Bosco Onroerend Goed, C‑461/08, EU:C:2009:722, paragraph 39; of 28 October 2010, Axa UK, C‑175/09, EU:C:2010:646, paragraph 23; and of 27 September 2012, Field Fisher Waterhouse, C‑392/11, EU:C:2012:597, paragraph 23). In its analysis, the Court also takes into account the interests of the recipients of the supplies (see, to that effect, judgment of 16 April 2015, Wojskowa Agencja Mieszkaniowa w Warszawie, C‑42/14, EU:C:2015:229, paragraph 35). | 23. As regards transactions such as those referred to in the decision making the reference, the actions performed by Denplan, examined for the purposes of VAT, are indissociably connected. The economic purpose of those actions is the transfer of the sum due each month from the patient to the dentist. The transfer of the sum due to the service supplier’s bank account is of no use to its client unless that sum, less the service supplier’s remuneration, is then paid to the client and the service supplier accounts to that client for the sums received. Consequently, the service in question in the main proceedings, in circumstances such as those described by the referring court, must be regarded as forming a single transaction for the purposes of VAT. | 1 |
3,264 | 108. The argument in fact amplifies a plea raised in the original application, so that it cannot be considered as a new plea for the purposes of Article 42 of the Rules of Procedure (see Verros v Parliament , paragraph 9, and Netherlands v Council , paragraph 169). | 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 |
3,265 | 16
First of all, it should be recalled that, according to settled case-law of the Court, where the State has failed to implement a directive in domestic law by the end of the period prescribed or where it has failed to implement the directive correctly, only the provisions of that directive which appear, so far as their subject-matter is concerned, to be unconditional and sufficiently precise may be relied on by individuals before national courts against the State (see, to that effect, judgments of 12 December 2013 in Portgás, C‑425/12, EU:C:2013:829, paragraph 18 and the case-law cited; 14 January 2014 in Association de médiation sociale, C‑176/12, EU:C:2014:2, paragraph 31; and 15 May 2014 in Almos Agrárkülkereskedelmi, C‑337/13, EU:C:2014:328, paragraph 31). | 61. Nor is there any indication that the fact that the Commission did not inform Dalmine during the investigation stage that it was in possession of the minutes might have an impact on Dalmine’s subsequent possibilities of defending itself during the administrative procedure initiated by the notification of the statement of objections (see, by analogy, Nederlandse Federatieve Vereniging voor de Groothandel op Elektrotechnisch Gebied v Commission , paragraphs 48 to 50 and 56). | 0 |
3,266 | 11 It is true that the effect of the national provision referred to in paragraph 4 above is to subject traders to different procedural rules according to whether they supply goods within the Member State concerned or export them to other Member States. However, as the French and Austrian Governments have rightly pointed out, the possibility that nationals would therefore hesitate to sell goods to purchasers established in other Member States is too uncertain and indirect for that national provision to be regarded as liable to hinder trade between Member States (see, in a different context, Case C-69/88 Krantz v Ontvanger der Directe Belastingen [1990] ECR I-583, paragraph 11, Case C-339/89 Alsthom Atlantique v Sulzer [1991] ECR I-107, paragraphs 14 and 15, and Case C-93/92 CMC Motorradcenter v Baskiciogullari [1993] ECR I-5009, paragraph 12). | 38 The Commission also correctly inferred that there is a similar risk of cumulation of aid where an oil company has de facto control over service-station operators, whose freedom is limited by exclusive purchasing and lease agreements. In that case, as is apparent from paragraphs 60 to 66 of this judgment, the oil company may likewise be regarded as the real recipient of the aid granted to the service stations, inasmuch as the grant of such aid renders any PMS clause redundant. | 0 |
3,267 | 19. However, it is not for the Court, in the context of a reference for a preliminary ruling, to give a ruling on the interpretation of provisions of national law or to decide whether the interpretation given by the national court of those provisions is correct (see, to that effect, Case C‑58/98 Corsten [2000] ECR I-7919, paragraph 24). The Court must take account, under the division of jurisdiction between the Community Courts and the national courts, of the factual and legislative context, as described in the order for reference, in which the questions put to it are set (see Case C‑475/99 Ambulanz Glöckner [2001] ECR I‑8089, paragraph 10; Case C‑136/03 Dörr and Ünal [2005] ECR I‑4759, paragraph 46; and Case C‑419/04 Conseil général de la Vienne [2006] ECR I-5645, paragraph 24). | 44. Thus, application of Article 212a of the Customs Code cannot, in those circumstances, lead to the result that such an exemption from anti‑dumping duty, which is subject, by virtue of Article 14 of the Exempting Regulation, read in combination with Article 292 of the Implementing Regulation, to procedural conditions could be granted even where those conditions have not been satisfied. | 0 |
3,268 | 120. As regards the objection by Ireland and the United Kingdom Government based on Article 137(5) EC, as interpreted by the judgment in Case C‑14/04 Dellas and Others [2005] ECR I‑10253, paragraphs 38 and 39, it must be borne in mind that Directive 1999/70 was adopted on the basis of Article 139(2) EC, which refers to Article 137 EC for the list of matters within the competence of the Council for the purposes, inter alia, of implementing agreements concluded between social partners at Community level. | 32. In that regard, it must be noted that, in the context of the cooperation between the Court of Justice and the national courts provided for by Article 267 TFEU, 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 before it, 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. The right to determine the questions to be put to the Court thus devolves upon the national court alone and the parties to the main proceedings may not change their tenor (see, inter alia, Case C‑138/08 Hochtief and Linde-Kca-Dresden [2009] ECR I‑9889, paragraphs 20 and 21 and the case-law cited). | 0 |
3,269 | 30
Given that a public authority has the possibility of performing the tasks conferred on it in the public interest by using its own administrative, technical and other resources, without being obliged to call on outside entities not forming part of its own departments (see, to that effect, judgment of 11 January 2005, Stadt Halle and RPL Lochau, C‑26/03, EU:C:2005:5, paragraph 48), the Court justified the recognition of the exception for so-called ‘in-house’ awards, by the existence, in such a case, of a specific internal link between the contracting authority and the contractor, even if the latter is an entirely separate legal entity (see, to that effect, judgment of 8 May 2014, Datenlotsen Informationssysteme, C‑15/13, EU:C:2014:303, paragraph 29). In such cases, it may be considered that the contracting authority, in actual fact, uses its own resources (see, to that effect, judgment of 8 May 2014, Datenlotsen Informationssysteme, C‑15/13, EU:C:2014:303, paragraph 25) and that the contractor is almost part of its internal departments. | 40. Article 70 of the VAT directive lays down the principle that the chargeable event occurs and the tax becomes chargeable at the moment when the goods are imported. Thus, Article 71(1) of the VAT directive provides, in particular in its first subparagraph, that, where, on entry into the European Union, goods are placed under customs warehousing arrangements, the chargeable event occurs and the tax becomes chargeable only when the goods cease to be covered by those arrangements. However, the second subparagraph of Article 71(1) covers the specific situation in which, for imported goods subject to customs duties, to agricultural levies or to charges having equivalent effect established under a common policy, the chargeable event occurs and the tax becomes chargeable when the chargeable event in respect of those duties occurs and those duties become chargeable. | 0 |
3,270 | 46. It must also be noted that, in the absence of any unifying or harmonising measures at European Union level, the Member States retain the power to define, by conventions or unilaterally, the criteria for allocating their powers of taxation, particularly with a view to eliminating double taxation (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; Amurta , paragraph 17; Commission v Italy , paragraph 29; and Commission v Spain , paragraph 38). | 60. Directive 98/59, like Directive 75/129, carries out only a partial harmonisation of the rules for the protection of workers in the event of collective redundancies. It is therefore not designed to bring about full harmonisation of national systems of worker representation in undertakings (see, concerning Directive 75/129, Case C‑383/92 Commission v United Kingdom [1994] ECR I‑2479, paragraph 25 and case-law there cited). | 0 |
3,271 | 38 It should remembered that it is settled law that in the context of the cooperation between the Court of Justice and the national courts provided for by Article 177 of the Treaty 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). | 30 THE BELGIAN DEALERS , INCLUDING THE MEMBERS OF THE ADVISORY COMMITTEE WHO GAVE THEIR CONSENT TO THE CIRCULAR FROM BMW BELGIUM OF 29 SEPTEMBER 1975 DID , BY VIRTUE OF THAT CONSENT , SUBSCRIBE TO SUCH AN AGREEMENT , THE DETAILED CONTENT OF WHICH IS DETERMINED BY THE SAID CIRCULARS .
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3,272 | 49. As the General Court rightly pointed out in paragraph 224 of the judgment under appeal, the right of access to the file means that the Commission must provide the undertaking concerned with the opportunity to examine all the documents in the investigation that might be relevant for its defence. Those documents comprise both inculpatory and exculpatory evidence, with the exception of business secrets of other undertakings, internal documents of the Commission and other confidential information ( Limburgse Vinyl Maatschappij and Others v Commission , paragraph 315, and Aalborg Portland and Others v Commission , paragraph 68). | 19 THE ANSWER TO THE SECOND QUESTION MUST THEREFORE BE THAT IN THE ABSENCE OF MEASURES IMPLEMENTING ARTICLE 4 ( 1 ) OF THE DIRECTIVE WOMEN ARE ENTITLED TO HAVE THE SAME RULES APPLIED TO THEM AS ARE APPLIED TO MEN WHO ARE IN THE SAME SITUATION, SINCE, WHERE THE DIRECTIVE HAS NOT BEEN IMPLEMENTED, THOSE RULES REMAIN THE ONLY VALID POINT OF REFERENCE . | 0 |
3,273 | 18 As regards, first, the date of reclassification, it must be noted that, in accordance with Article 45(2) of the Staff Regulations, an official may be promoted from one category to another only on the basis of a competition. Since success in a competition is thus a conditio sine qua non of appointment in a higher category (see Case 28/72 Tontodonati v Commission [1973] ECR 779, paragraph 8), that condition must be satisfied on the date on which the appointment takes effect. Article 45(2) of the Staff Regulations therefore precludes an appointment taking effect from a date prior to success in a competition. | 37. À cet égard, il appartient aux autorités nationales compétentes de démontrer, d’une part, que leur mesure est nécessaire pour réaliser un ou plusieurs objectifs mentionnés à l’article 30 CE ou des exigences impératives et, d’autre part, que ladite mesure est conforme au principe de proportionnalité (voir, en ce sens, arrêts précités ATRAL, point 67; Commission/Finlande, point 39, et Commission/Pays-Bas, point 76). | 0 |
3,274 | 57. Furthermore, it is likewise for the national courts to determine, having regard to all the relevant circumstances, that the reuse of the slurry by the third parties concerned, as programmed by the producer, is such as to confer upon him an advantage over and above merely being able to discard that product, since such a circumstance, when established, indeed increases the likelihood of actual reuse (see, to this effect, Case C‑194/05 Commission v Italy , paragraph 52, and Palin Granit and Vehmassalon kansanterveystyön kuntayhtymän hallitus , paragraph 37). | 38. As the market in tobacco products is one in which trade between Member States represents a relatively large part (see British American Tobacco (Investments) and Imperial Tobacco , paragraph 64), those prohibitions of marketing contributed to a heterogeneous development of that market and were therefore such as to constitute obstacles to the free movement of goods. | 0 |
3,275 | 32. It is clear from the Court’s case-law that, unlike Article 15(1)(c) of Regulation No 44/2001, which was interpreted in the judgment in Pammer and Hotel Alpenhof (C‑585/08 and C‑144/09, EU:C:2010:740), Article 5(3) does not require, in particular, that the activity concerned be ‘directed to’ the Member State in which the court seised is situated (see judgment in Pinckney , EU:C:2013:635, paragraph 42). | 307
It must be noted in this regard that recital 32 of the contested decision states, inter alia, that national security and public order should be taken into consideration throughout the relocation procedure, until the transfer of the applicant is implemented and that, in that context, the applicant’s fundamental rights, including the relevant rules on data protection, must be fully respected. | 0 |
3,276 | 69. As a preliminary point, it should be noted that, according to settled case-law, citizenship of the Union is destined to be the fundamental status of nationals of the Member States, enabling those who find themselves in the same situation to receive the same treatment in law irrespective of their nationality, subject to such exceptions as are expressly provided for (see, to that effect, Grzelczyk , paragraphs 30 and 31; Case C‑148/02 Garcia Avello [2003] ECR I‑11613, paragraphs 22 and 23; and Bidar , paragraph 31). | 13 WHAT IS MORE IT FOLLOWS FROM THE USE OF THE EXPRESSIONS ' ' AGAINST PAYMENT ' ' AND ' ' EVERYTHING RECEIVED IN RETURN ' ' FIRST THAT THE CONSIDERATION FOR THE PROVISION OF A SERVICE MUST BE CAPABLE OF BEING EXPRESSED IN MONEY , WHICH IS FURTHER CONFIRMED BY ARTICLE 9 OF THE SECOND DIRECTIVE WHICH STIPULATES THAT ' ' THE STANDARD RATE OF VALUE-ADDED TAX SHALL BE FIXED . . . AT A PERCENTAGE OF THE BASIS OF ASSESSMENT ' ' , THAT IS TO SAY AT A CERTAIN PROPORTION OF THAT WHICH CONSTITUTES THE CONSIDERATION FOR THE PROVISION OF SERVICES , WHICH IMPLIES THAT SUCH CONSIDERATION IS CAPABLE OF BEING EXPRESSED IN AN AMOUNT ASSESSED IN MONEY ; SECONDLY THAT SUCH CONSIDERATION IS A SUBJECTIVE VALUE SINCE THE BASIS OF ASSESSMENT FOR THE PROVISION OF SERVICES IS THE CONSIDERATION ACTUALLY RECEIVED AND NOT A VALUE ASSESSED ACCORDING TO OBJECTIVE CRITERIA .
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3,277 | 33. The Court notes that the national court has categorised Venizelio-Pananio as a ‘contracting authority’. That classification is also accepted by the Greek Government, which stated at the hearing that that hospital is a body governed by public law equated with the State. According to settled case-law, even if the value of a contract which is the subject-matter of an invitation to tender does not attain the threshold of application of the directives by which the Community legislature has regulated the field of public procurement, and the contract in question therefore does not fall within the scope of application of those directives, contracting authorities awarding contracts are nevertheless bound to abide by the general principles of Community law, such as the principle of equal treatment and the resulting obligation of transparency (see, to that effect, Case C‑324/98 Telaustria and Telefonadress [2000] ECR I‑10745, paragraphs 60 and 61; order in Vestergaard , paragraphs 20 and 21; Case C‑231/03 Coname [2005] ECR I‑7287, paragraphs 16 and 17, and Case C‑458/03 Parking Brixen [2005] ECR I‑8585, paragraphs 46 to 48). | 60 In that regard, it should be borne in mind that, notwithstanding the fact that, as Community law stands at present, such contracts are excluded from the scope of Directive 93/38, the contracting entities concluding them are, none the less, bound to comply with the fundamental rules of the Treaty, in general, and the principle of non-discrimination on the ground of nationality, in particular. | 1 |
3,278 | 463. The statement of reasons must in principle be notified to the person concerned at the same time as the decision adversely affecting him and a failure to state the reasons cannot be remedied by the fact that the person concerned learns the reasons for the decision during the proceedings before the Court (Case 195/80 Michel v Parliament [1981] ECR 2861, paragraph 22). | 42. The issue of whether an applicant is acting in bad faith must be the subject of an overall assessment, taking into account all the factors relevant to the particular case (see, by way of analogy, Case C‑529/07 Chocoladefabriken Lindt & Sprüngli [2009] ECR I‑0000, paragraph 37). | 0 |
3,279 | 54. However, it has already been held that the rules regarding the manner in which the Community institutions arrive at their decisions are laid down in the Treaty and are not at the disposal of the Member States or of the institutions themselves (see United Kingdom v Council , paragraph 38). | 37. It should be recalled that the HS Explanatory Notes are indications which are an important aid to the interpretation of the scope of the various tariff headings of the CN (see Case C-15/05 Kawasaki Motors Europe [2006] ECR I-3657, paragraph 36), but do not have legally binding force (see Case C‑400/05 B.A.S. Trucks [2007] ECR I‑311, paragraph 28). | 0 |
3,280 | 42. As a preliminary point, it must be borne in mind that recital 2 in the preamble to Directive 2008/115 states that it pursues the establishment of an effective removal and repatriation policy, based on common standards, for persons to be returned in a humane manner and with full respect for their fundamental rights and their dignity. As is apparent from both its title and Article 1, Directive 2008/115 establishes for that purpose ‘common standards and procedures’ which must be applied by each Member State for returning illegally staying third-country nationals (Case C‑61/11 PPU El Dridi [2011] ECR I‑3015, paragraphs 31 and 32). | 44. It can be seen from letter (b) of the first paragraph of Article 234 EC, that a national court may, at any time, request the Court to rule on the validity of an act of the institutions of the European Community if it considers that a decision by the Court on the question is necessary to enable it to give judgment. | 0 |
3,281 | 73. That principle of mutual trust implies that the court of a Member State hearing an application relating to parental responsibility must determine whether it has jurisdiction having regard to Articles 8 to 14 of Regulation No 2201/2003 (see, by analogy, Eurofood IFSC , paragraph 41) and that it must be clearly evident from the judgment delivered by that court that the court concerned has intended to respect the directly applicable rules of jurisdiction, laid down by that regulation, or that the court has made its ruling in accordance with those rules. | 53 2 ) ATTENDU , ENFIN , QUANT AU POINT DE SAVOIR SI DES MESURES TELLES QUE CELLES ADOPTEES PAR LES PAYS-BAS SONT PROHIBEES COMME MESURES AYANT UN EFFET EQUIVALANT A CELUI D ' UNE RESTRICTION QUANTITATIVE , QUE LES DISPOSITIONS DU REGLEMENT NO 2142/70 N ' ENONCENT PAS EXPRESSEMENT UNE TELLE INTERDICTION EN CE QUI CONCERNE LES ECHANGES INTRACOMMUNAUTAIRES ; | 0 |
3,282 | 42 As stated in the judgment in Case 290/87 Commission v Netherlands [1989] ECR 3083, at paragraph 13, it is therefore impossible for the Court to determine whether the established breaches of quotas were due to the late prohibition of fishing or to illegal catches made after the decision by the national authorities. | 37. It follows from the foregoing considerations that the EU legislature, by using the terms ‘tangible article’ and ‘that object’, wished to give authors control over the initial marketing in the European Union of each tangible object incorporating their intellectual creation. | 0 |
3,283 | 40. On the other hand, loans of a motor vehicle for use free of charge are not subject to that tax where the vehicle is registered in the Netherlands. Such a difference, or at least apparent difference, in treatment according to the State in which the loaned vehicle is registered is, therefore, liable to make such cross border capital movements less attractive, by dissuading residents of the Netherlands from accepting loans offered by residents of another Member State of a vehicle registered in that State. Measures taken by a Member State which are liable to dissuade its residents from obtaining loans or making investments in other Member States constitute restrictions on movements of capital within the meaning of that provision (see Case C‑478/98 Commission v Belgium [2000] ECR I‑7587, paragraph 18 and the case‑law cited). | 45 In the first place, not only does such a method fail to provide a firm basis for calculation, it is also quite conceivable that, following the observations made by the Commission, there was no repetition of those irregularities in subsequent years. | 0 |
3,284 | 26 However, that regulation was not in force at the material time and is therefore not applicable (see judgment in Joined Cases 212/80 to 217/80 Amministrazione delle Finanze dello Stato v Salumi and Others [1981] ECR 2735, paragraph 15). | 64. According to settled case-law, questions on the interpretation of Community law referred by a national court in the factual and legislative context which that court is responsible for defining, and the accuracy of which is not a matter for the Court to determine, enjoy a presumption of relevance (see Case C‑300/01 Salzmann [2003] ECR I‑4899, paragraphs 29 and 31). The Court may refuse to rule on a question referred by a national court only where it is quite obvious that the interpretation of Community law that is sought bears no relation to the actual facts of the main action or its purpose, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it (see, inter alia, Case C‑379/98 PreussenElektra [2001] ECR I‑2099, paragraph 39; Joined Cases C‑94/04 and C‑202/04 Cipolla and Others [2006] ECR I‑11421, paragraph 25; and Joined Cases C‑222/05 to C‑225/05 van der Weerd and Others [2007] ECR I‑11421, paragraph 22). | 0 |
3,285 | 26 According to settled case-law, it is solely for the national courts before which actions are brought, and which must bear the responsibility for the subsequent judicial decision, to determine in the light of the particular facts of each case both the need for a preliminary ruling in order to enable them to deliver judgment and the relevance of the questions which they submit to the Court (see, in particular, Case C-297/94 Bruyère and Others v Belgian State [1996] ECR I-1551, paragraph 19). Only where it is quite obvious that the interpretation of Community law or examination of the validity of a Community rule sought by a national court bears no relation to the actual facts of the main action or its purpose may a reference for a preliminary ruling be held to be inadmissible (see, in particular, Case C-415/93 Bosman [1995] ECR I-4921, paragraph 61). | 72. More generally, the concept of State aid, whether existing or new, corresponds to an objective situation. As the Commission submits, that concept cannot depend on the conduct or statements of the institutions. | 0 |
3,286 | 47. In order to take account of those differences in assessment, Articles 19 and 19a of Regulation No 1768/92 contain different relevant dates as a transitional measure. The setting of those dates according to the Member State thus appears to be justified inasmuch as each of them shows the assessment made by each Member State in the light, in particular, of its health system, the organisation and financing of which vary from one Member State to the next (see, by analogy, Hässle , paragraphs 39 and 40). | 35. Toutefois, cette faculté accordée aux États membres, dont la portée doit être appréciée dans le contexte tel qu’il ressort des conditions visées à l’article 133, premier alinéa, sous a) à c), de la directive 2006/112, ne permet pas de prendre des mesures générales telles que celle en cause au principal limitant le champ d’application de ces exonérations. En effet, selon la jurisprudence de la Cour relative aux dispositions correspondantes de la sixième directive, un État membre ne saurait, en subordonnant l’exonération visée à l’article 132, paragraphe 1, sous m), de cette directive à une ou à plusieurs conditions prévues à l’article 133 de celle-ci, modifier le champ d’application de cette exonération (voir, en ce sens, arrêt du 7 mai 1998, Commission/Espagne, C‑124/96, Rec. p. I‑2501, point 21). | 0 |
3,287 | 14 In this connection, it should be observed that it has been consistently held that a national court may refer a question to the Court only if there is a case pending before it and if it is called upon to give judgment in proceedings intended to lead to a decision of a judicial nature (see Case 318/85 Greis Unterweger [1986] ECR 955, paragraph 4, and Case C-111/94 Job Centre [1995] ECR I-3361, paragraph 9). | 141 IT WAS IN FACT THE APPLICANT UNDERTAKING WHICH BROUGHT THE CONCERTED PRACTICE INTO BEING WITHIN THE COMMON MARKET . | 0 |
3,288 | 75
On the one hand, the judgments of 27 January 1988, Denmark v Commission (349/85, EU:C:1988:34, paragraph 19 ), of 6 October 1993, Italy v Commission (C‑55/91, EU:C:1993:832, paragraph 69), of 4 July 1996, Greece v Commission (C‑50/94, EU:C:1996:266, paragraph 6), and of 22 April 1999, Netherlands v Commission, C‑28/94, EU:C:1999:191, paragraph 51), referred to in that regard by the Commission, concern the EU rules relating to the EAGGF which at that time contained no provision which could be regarded as comparable to the rules of EU law which led the Court of Justice to make the finding in the preceding paragraph of the present judgment. | 73. Contrary to what is claimed by the appellants, the invoicing of ‘negative prices’, in other words prices below cost prices, to customers is not a prerequisite of a finding that a retroactive rebates scheme operated by a dominant undertaking is abusive. | 0 |
3,289 | 55. Thus, where a Member State has a system for preventing or mitigating a series of charges to tax or economic double taxation for dividends paid to residents by resident companies, it must treat dividends paid to residents by non-resident companies in the same way (see, to that effect, Case C-315/02 Lenz [2004] ECR I‑7063, paragraphs 27 to 49, and Case C-319/02 Manninen [2004] ECR I‑7477, paragraphs 29 to 55). | 54. The employer may not render nugatory the right of a worker who has taken parental leave to be transferred to another post, in accordance with the conditions laid down in clause 2.5 of the Framework Agreement on Parental Leave, by offering that worker a post which is due to be abolished. | 0 |
3,290 | 90. It follows that the clause on the ownership and control of airlines is contrary to Article 52 of the Treaty (see, to that effect, Commission v Denmark , paragraphs 122 to 124 and 128 to 133; Commission v Sweden , paragraphs 113 to 115 and 119 to 124; Commission v Finland , paragraphs 118 to 120 and 124 to 129; Commission v Belgium , paragraphs 131 to 133 and 137 to 142; Commission v Luxembourg , paragraphs 122 to 124 and 128 to 133; Commission v Austria , paragraphs 130 to 134 and 138 to 143, and Commission v Germany , paragraphs 144 to 146 and 150 to 156). | 19 The first point to be made, as regards the jurisdiction of a court hearing an application for interim relief, is that it is accepted that a court having jurisdiction as to the substance of a case in accordance with Articles 2 and 5 to 18 of the Convention also has jurisdiction to order any provisional or protective measures which may prove necessary. | 0 |
3,291 | 14 As the Court held in Joined Cases C-92/92 and C-326/92 Phil Collins and Others [1993] ECR I-5145, paragraph 27, national legislative provisions which fall within the scope of application of the Treaty are, by reason of their effects on intra-Community trade in goods and services, necessarily subject to the general principle of non-discrimination laid down by the first paragraph of Article 6 of the Treaty, without there being any need to connect them with the specific provisions of Articles 30, 36, 59 and 66 of the Treaty. | 39. Conformément à l’article 5 du règlement nº 469/2009, des CCP, tels que ceux visés au point 35 du présent arrêt, délivrés en lien avec ces produits confèrent, à l’expiration du brevet de base, les mêmes droits que ceux qui étaient conférés par ce brevet de base à l’égard desdits produits, dans les limites de la protection conférée par ledit brevet telles qu’énoncées à l’article 4 de ce règlement. Partant, si le titulaire de ce même brevet pouvait, pendant la période de validité de celui-ci, s’opposer, sur le fondement de son brevet, à toute utilisation ou à certaines utilisations de ses produits sous la forme d’un médicament consistant en un tel produit ou contenant celui-ci, les CCP délivrés à l’égard de ces mêmes produits lui conféreront les mêmes droits pour toutes les utilisations de ces produits, en tant que médicament, qui ont été autorisées avant l’expiration desdits certificats (voir arrêts précités Medeva, point 39, et Georgetown University e.a., point 32, ainsi que ordonnances University of Queensland et CSL, précitée, point 34, et du 25 novembre 2011, Daiichi Sankyo, C‑6/11, Rec. p. I‑12255, point 29). | 0 |
3,292 | 50. In that regard, it must, first, be recalled that, in paragraphs 75 to 84 of Abatay and Others , the Court held that Article 13 of Decision No 1/80 is not subject to the condition that the Turkish national concerned satisfy the requirements of Article 6(1) of that decision and that the scope of that Article 13 is not restricted to Turkish migrants who are in paid employment. | 60. According to further settled case-law, the global assessment of the likelihood of confusion, in relation to the visual, aural or conceptual similarity of the marks in question, must be based on the overall impression given by the marks, bearing in mind, in particular, their distinctive and dominant components (see OHIM v Shaker , paragraph 35 and the case-law cited). | 0 |
3,293 | 29. It follows that the Member States have a wide discretion under Article 13(C) of the Sixth Directive. It is for them to assess whether they should or should not introduce the right of option, depending on what they consider to be expedient in the situation existing in their country at a given time (see Case C‑381/97 Belgocodex [1998] ECR I‑8153, paragraphs 16 and 17; Case C‑12/98 Amengual Far [2000] ECR I‑527, paragraph 13; and Case C‑326/99 ‘Goed Wonen’ [2001] ECR I‑6831, paragraph 45). | 31 Those requirements are satisfied by the obligatory designation of either the specific name or the EEC number of the preservative: to designate only the general category "preservative" would be inadequate, particularly in view of the multiplicity of preserving agents which the products in question may contain. Furthermore, the Court has already observed (see Case C-39/90 Denkavit Futtermittel v Land Baden-Wuerttemberg [1991] ECR I-3069, at paragraph 24) that labelling is one of the means that least restricts the free movement of products within the Community. | 0 |
3,294 | 35 Finally, as regards the argument that the supplementary retirement pension scheme at issue in the main proceedings meets considerations of social policy and not those of a particular occupation, it should be noted that, according to settled case-law, considerations of social policy, of State organisation, of ethics, or even budgetary concerns which influenced, or may have influenced, the establishment by the national legislature of a particular scheme cannot prevail if the pension concerns only a particular category of workers, if it is directly related to length of service and if its amount is calculated by reference to the last salary (Beune, paragraph 45; and Evrenopoulos, paragraph 21). | 43. Accordingly, the Austrian legislation must be regarded as having existed on 31 December 1993 for the purposes of Article 57(1) EC. | 0 |
3,295 | 25 It is important to note that, as the Court has consistently held (see the judgments in Case 149/77 Defrenne v Sabena III [1978] ECR 1365, paragraph 19, and Case 126/86 Giménez Zaera v Instituto Nacional de la Seguridad Social [1987] ECR 3697, paragraph 13), Article 117 of the EEC Treaty is essentially in the nature of a programme. It relates only to social objectives the attainment of which must be the result of Community action, close cooperation between the Member States and the operation of the Common Market. | 19IN CONTRAST TO THE PROVISIONS OF ARTICLES 117 AND 118 , WHICH ARE ESSENTIALLY IN THE NATURE OF A PROGRAMME , ARTICLE 119 , WHICH IS LIMITED TO THE QUESTION OF PAY DISCRIMINATION BETWEEN MEN AND WOMEN WORKERS , CONSTITUTES A SPECIAL RULE , WHOSE APPLICATION IS LINKED TO PRECISE FACTORS .
| 1 |
3,296 | 25. For those reasons, whilst it is common ground that the Sixth Directive may provide for exemptions which depart from the principles referred to in the foregoing paragraph, the Court considers that such exemptions must be interpreted strictly (see, to that effect, SDC , paragraph 20, Case C-216/97 Gregg [1999] ECR I-4947, paragraph 12, and Kügler , paragraph 28). | 21 The Italian Government contends that the only nationals upon whom the right in question is conferred are those who are both residents of the Province of Bolzano and members of its German-speaking community, the aim of the rules in issue being to recognise the ethnic and cultural identity of persons belonging to the protected minority. Accordingly, the right of that protected minority to the use of its own language need not be extended to nationals of other Member States who are present, occasionally and temporarily, in that region, since provision has been made to enable such persons to exercise the rights of the defence adequately, even where they have no knowledge of the official language of the host State. | 0 |
3,297 | 39. In that regard, it should be noted that, as a measure of secondary legislation, the second comitology decision, like the first, cannot add to the rules of the Treaty (see Case C-240/90 Germany v Commission [1992] ECR I-5383, paragraph 42). | 40. Accordingly, the effect on intra-Community trade is normally the result of a combination of several factors which, taken separately, are not necessarily decisive (Case C‑250/92 DLG [1994] ECR I-5641, paragraph 54). | 0 |
3,298 | 47
Furthermore, it must be determined whether, given the wide discretion enjoyed in the non-harmonised area of betting and gambling by national authorities for determining what is required in order to ensure consumer protection and the preservation of order in society (see, to that effect, judgment of 12 June 2014, Digibet and Albers, C‑156/13, EU:C:2014:1756, paragraph 32 and the case-law cited), the obligation of producing two statements from two different banks does not go beyond what is necessary in order to achieve the objective pursued, as such an assessment must be carried out solely by reference to the objectives pursued by the competent authorities of the Member State concerned and the level of protection which they seek to ensure (see judgment of 15 September 2011, Dickinger and Ömer, C‑347/09, EU:C:2011:582, paragraph 46 and the case-law cited). | 15 IN OTHER WORDS, DISREGARDING THE CONCEPTS USED BY FRENCH LEGISLATION AND PRACTICE, THE SUPPLEMENTARY MECHANICAL REPRODUCTION FEE MAY THUS BE ANALYSED AS CONSTITUTING PART OF THE PAYMENT FOR AN AUTHOR' S RIGHTS OVER THE PUBLIC PERFORMANCE OF A RECORDED MUSICAL WORK . MOREOVER, THE AMOUNT OF THAT ROYALTY, LIKE THAT OF THE PERFORMANCE FEE STRICTLY SO CALLED, IS CALCULATED ON THE BASIS OF THE DISCOTHEQUE' S TURNOVER AND NOT THE NUMBER OF RECORDS BOUGHT OR PLAYED . | 0 |
3,299 | 27. It should be noted at the outset that it is settled case-law that, in the interests of legal certainty and ease of verification, the decisive criterion for the classification of goods for customs purposes is in general to be found in their objective characteristics and properties as defined in the wording of the relevant heading of the combined nomenclature and of the notes to the sections or chapters (see, inter alia, DFDS , paragraph 27; Case C‑495/03 Intermodal Transports [2005] ECR I‑8151, paragraph 47; and Case C-445/04 Possehl Erzkontor [2005] ECR I-10721, paragraph 19). | 75. In that regard, the fact, mentioned by the referring court, that that reasoned analysis has been subject to challenge does not, in itself, suffice to call that conclusion into question, since, given that questions of monetary policy are usually of a controversial nature and in view of the ESCB’s broad discretion, nothing more can be required of the ESCB apart from that it use its economic expertise and the necessary technical means at its disposal to carry out that analysis with all care and accuracy. | 0 |
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